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Alfinur
Universitas Kanjuruhan Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh debt to equity ratio dan current ratio terhadap nilai perusahaan dengan return on asset sebagai variabel intervening Meliani Imanah; Alfinur; Supami Wahyu Setiyowati
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 2 (2020): Oktober
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i2.5231

Abstract

This study aims to analyze the effect of debt to equity ratio and current ratio on firm value with return on assets as an intervening variable on food and beverages companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The study uses secondary data from the annual report through access to www.idx.co.id. Data were analyzed using path analysis. The total sample of 13 companies and the method of taking sample members used is purposive sampling. The variables of this study consisted of debt to equity ratio and current ratio as exogenous variables, firm value as endogenous variables, and return on assets as intervening variables. The analysis shows that the debt to equity ratio, current ratio and return on assets have a positive effect on firm value. Debt to equity ratio and current ratio also have a positive effect on return on assets. Based on the results of the path analysis of the implications of this research that return on assets can not affect the relationship between debt to equity ratio and current ratio to the firm value so that it can provide input to researchers. It is better to add research periods and use a sample of several other sectors and can also use variables others that can strengthen the results of previous studies
Pengaruh intellectual capital terhadap profitabilitas dengan pertumbuhan perusahaan sebagai variabel moderasi Erika Angelika; Alfinur; Ati Retna Sari
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 2 (2020): Oktober
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i2.5233

Abstract

This study aims to examine and explain the effect of Intellectual Capital on Profitability with Company Growth as a Moderation Variable in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2016-2018 and analyzed using moderated regression analysis, and using the t test. The number of samples is 13 companies, and the sampling method used is purposive sampling. This research variable consists of Value Added Human Capital, Structural Capital Value Added and Value Added Capital Employed as an independent variable, profitability as the dependent variable, and company growth as a moderating variable. The analysis showed that partially VAHU, STVA and sales growth had a significant effect on profitability, and VACA had no significant effect on profitability. Company growth strengthens the influence of VAHU on profitability and company growth strengthens the effect of STVA profitability, while company growth does not moderate the effect of VACA on profitability.
Co-Authors Ati Retna Sari Erika Angelika Meliani Imanah Setiyowati, Supami Wahyu