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All Journal Accounting Progress
Rapat Piter Sony Huatauruk
Sekolah Tinggi Ilmu Ekonomi Bina Karya
Economics, Econometrics & Finance

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Pengaruh Leverage Dan Likuiditas Terhadap Nilai Perusahaan: Studi Pada Perusahaan Industri, Perdagangan, Jasa dan Investasi di BEI Rapat Piter Sony Huatauruk; Rika Surianto Zalukhu; Daniel Colyn
Accounting Progress Vol. 2 No. 2 (2023): Accounting Progress Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v2i2.107

Abstract

This study aims to analyze the effect of leverage and liquidity on firm value. The dependent variable of the research is firm value (PBV), while the independent variables of the research are leverage (DAR) and liquidity (current ratio). The research was conducted among companies in the trading, services, and investment industries listed on the Indonesia Stock Exchange (IDX) in 2018. The research population was 145 companies. The research sample consisted of 104 companies. The sampling technique used was purposive sampling technique. This study uses secondary data. The data was analyzed using multiple linear regression analysis methods. The results of the analysis show that leverage has a negative and significant effect on firm value. While liquidity has a negative and insignificant effect on stock prices. Leverage and liquidity simultaneously have a significant effect on firm value.
Pengaruh Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT. Sumber Rezeki Bersama Melalui Semangat Kerja Sebagai Variabel Intervening Rapat Piter Sony Huatauruk; Rika Surianto Zalukhu
Accounting Progress Vol. 3 No. 2 (2024): Accounting Progress Edisi Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v3i2.199

Abstract

This study aims to examine the effect of the work environment on employee performance through work morale as an intervening variable. The research employs a quantitative method and was conducted on 43 marketing employees of PT. Sumber Rezeki Bersama. The sampling technique used was saturated sampling. Primary data were collected using questionnaires, and respondents' perceptions were measured using a Likert scale. Data analysis was performed using the path analysis method. The results indicate that the work environment has a positive and significant effect on work morale at PT. Sumber Rezeki Bersama. However, the work environment has a negative and insignificant effect on employee performance. Furthermore, work morale has a positive and significant effect on employee performance and mediates the relationship between the work environment and employee performance at PT. Sumber Rezeki Bersama. The direct implication of this study is that the management of PT. Sumber Rezeki Bersama should create a conducive work environment to enhance work morale, as work morale has been proven to mediate the effect of the work environment on employee performance.
Co-Authors Daniel Colyn Rika Surianto Zalukhu