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All Journal RJABM (Research Journal of Accounting and Business Management) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Hapsari, Martania Dwi
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Economics, Econometrics & Finance

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PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2018-2021 Hapsari, Martania Dwi; Retnosari, Retnosari
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 1 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i1.6878

Abstract

The purpose of this study is to analyze and evaluate the effect of capital structure, profitability, and company size on company value in property and real estate companies listed on the Indonesia Stock Exchange during the 2018-2021 period. The researcher chose to take the capital structure variable to see the entity's ability to manage debt effectively during the study period, the profitability variable to evaluate its impact on the research period, and the company size variable to identify the importance of assets for investors. The data used in this study is secondary data obtained from the www.idx.co.id page by downloading the 2018-2021 financial reports. The population in this study consisted of 81 companies in the property and real estate sector which were listed on the Indonesia Stock Exchange, but only 28 companies were taken as samples using a purposive sampling method. The research method used is a quantitative method with a quantitative descriptive approach. Data were analyzed using multiple linear regression and hypothesis testing assessed from the coefficient of determination, F test, and T test. The results showed that the capital structure proxied by DER had no effect on firm value in property and real estate companies listed on the IDX, the profitability of which was proxied by ROA has no effect on firm value in property and real estate companies listed on the IDX, and company size proxied by Size has an effect on firm value in property and real estate companies listed on the IDX.
Pengaruh Kepemilikan Publik, Ukuran Perusahaan, Environmental Performance, dan Profitabilitas Terhadap Environmental Disclosure pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Hapsari, Martania Dwi; Nugraheni, Agustina Prativi; Arifah, Siti
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i2.7622

Abstract

This research aims to test empirically about the influence of public ownership, company size, environmental performance, and profitability towards environmental disclosure in the energy companies which are registered on the Indonesia Stock Exchange in 2019-2022. The theory used in this research is legitimacy theory. The population of this research were 61 energy companies registered on the Indonesia Stock Exchange in 2019-2022. The selection of research sample used a purposive sampling technique with specific criteria, resulted 43 samples with 172 total observations. The data used in this research is secondary data obtained from annual reports and/or company sustainability reports. The data analysis technique used is multiple linear regression analysis with the tools of SPSS. The results of this research showed that, 1) public ownership has no effect towards the environmental disclosure, 2) company size has a positive effect towards the environmental disclosure, 3) environmental performance has a positive effect towards the environmental disclosure, and 4) profitability has a positive effect towards environmental disclosure.
Co-Authors Nugraheni, Agustina Prativi Retnosari Retnosari, Retnosari Siti Arifah