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All Journal Accounting Profession Journal (APAJI) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business UBS Dharma Sevanam : Jurnal Pengabdian Masyarakat jabdimasunipem Proletarian : Community Service Development Journal
Purwaningrum, Dwi
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Journal : Accounting Profession Journal (APAJI)

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FACTORS THAT INFLUENCE THE CORPORATE VALUE LISTED IN LQ 45 Purwaningrum, Dwi; Shena Ananda Putri; Ayu Miranda Limbong
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i1.280

Abstract

Research Aims: This study examines the impact of liquidity and decision of investmenton corporation value in LQ-45 companies listed on the Indonesia Share Exchange (IDX) between 2019 and 2023. Design/methodology/approach: Purposive sampling used to select the sample, and 115 organizations were chosen as samples from a total population of 225 enterprises. The study method employs a quantitative approach utilizing secondary data from annual reports. A system of multiple linear regression was used to determine the influence of each independent variable on the dependent variable. Each variable was described using descriptive analysis and the classical assumption test was performed to evaluate the quality of the variables. Search Results: Liquidity and Invesment Decision has simultanoeus impact on corporate value, Liquidity doesn’t, affecting Corporate Value, meanwhile Investment decision positively impacting Corporate Value. Liquidity and decision of investmenthave an influential contribution to Corporation value of 25%. Theoretical Contribution and Originality: This study is expected to contribute to financial theory, particularly in understanding the dynamics of investment decisions. It will also provide practical recommendations to investors and corporate management on making more optimal decisions to boost Corporation value. Keywords include liquidity, investment decisions, corporate value, LQ-45, and the Indonesia Share Exchange
Profitability as an Intervening Variable in the Factors Affecting Firm Value Purwaningrum, Dwi; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.336

Abstract

Orientasi dilakukannya studi ini ialah untuk menguji dampak Efisiensi Modal Kerja, Likuiditas, dan Pengungkapan Keberlanjutan pada Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening. Efisiensi modal kerja diukur dengan WCT, likuiditas menggunakan Current Ratio, profitabilitas dengan NPM, dan Nilai Perusahaan dengan Tobin's Q. Sumber data adalah laporan finansial perusahaan tahun 2017 sampai dengan 2022. Sampel penelitian yaitu entitas yang terdaftar di LQ 45, Uji pengaruh menggunakan regresi data panel. Hasil uji F statistik membuktikan bahwa efisiensi modal kerja (X1), likuiditas (X2), dan pengungkapan keberlanjutan (X3) berdampak pada profitabilitas (Z). Secara simultan, X1, X2, X3, dan Z mempengaruhi Nilai Perusahaan (Y). Berdasarkan uji T parsial efisiensi modal kerja tidak brkorelasi pada profitabilitas, tetapi berkorelasi positif pada nilai perusahaan. Likuiditas signifikan pada profitabilitas dan nilai perusahaan dengan nilai coefisien yang positif. Laporan keberlanjutan secara parsial berdampak pada profitabilitas dan nilai perusahaan. Profitabilitas berdampak pada Nilai Perusahaan. Profitabilitas tidak dapat memediasi efisiensi modal kerja, likuiditas, dan laporan keberlanjutan pada nilai perusahaan.
Co-Authors A Admiral Ade saputra Agistiawati, Eva Agus Munandar amungkas, Panca Deni P Arizqa, Winanda Muftia Ayu Miranda Limbong B Say, Alfonsus Basuki, Sucipto Cristine, Ervana Crystine, Ervana Deni Pamungkas, Panca Erick Fernando B311087192 Ervana, Ervana Fahrezi, Galih Fajriah, Nurul Fajriah, Rosika Nur Fayzhall, Mivy Fayzhall, Miyv Goestjahjanti, Francisca Sestri Gozali, Edy Haniyah, Haniyah Irfan Anshori, Rizki Isnaini, Sri Wahyuni JAINURI, JAINURI Johan, Muhammad Karnawi Kamar, Karnawi Novita Olin, Maria Nurasiah Nurasiah Nuri, Wiyono Oktabrianto, Oktabrianto Oktarina, Thina Olin, Maria Novita Purno, Marhaendro Radita, Fatrilia Rasyi Riyanto Riyanto Riyanto Sari, Lusiana Sestri Goestjahjanti, Francisca Shena Ananda Putri Silitonga, Nelson Silitongga, Nelson Siti Maesaroh Sri Lestari Sri Wahyuni Asnaini, Sri Wahyuni Stevanny, Vannesa Sudiyono, Rachma Nadhila Suhartono, Bambang Sukriyah, Sukriyah Supiana, Nana Tiara, Beby Umiyati, Hesti Winanti WINANTI, WINANTI Wiyono, Nuri Yulia, Yayah Yuniarti, Angger Styo Yunita Rahmawati Yustika, Rida Yusuf Yusuf