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All Journal Jurnal Akuntansi dan Ekonomika Jurnal Kajian Akuntansi dan Auditing Economic Reviews Journal
Afriana Hanif, Rheny
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Nadhira Putri, Riza; Mutia Basri, Yesi; Afriana Hanif, Rheny
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.9052

Abstract

The purpose of this study is to examine how profitability and liquidity influence firm value, and how the size of a company can affect the relationship between profitability and liquidity and the value of the company. All energy companies listed on the IDX between 2021 and 2023 were included in this analysis. Secondary data from documents were used as sources of information. Multiple linear regression analysis and MRA were applied in the study using SPSS version 29. The research findings show that profitability affects firm value, but not liquidity. Business size does not significantly affect the relationship between profitability and valuation, but reduces the relationship between liquidity and valuation.
Pengaruh Struktur Modal dan Likuiditas Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Moderasi Nadhira Putri, Risa; Mutia Basri, Yesi; Afriana Hanif, Rheny
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.927

Abstract

Using business size as a moderating variable, this study analyzes the effect of capital structure and liquidity on firm value. The focus of the study is on technology sector companies listed on the Indonesia Stock Exchange between 2021 and 2023. Stock prices reflect investors' views on firm value. Using secondary data from documentation, a quantitative descriptive study was conducted on 25 of 47 technology companies. The researcher applied MRA and multivariate linear regression in the analysis. The findings show that liquidity has a positive effect on firm value, while capital structure has a negative effect. Business size strengthens the relationship between capital structure and firm value in a profitable way. Liquidity has a significant impact on business value regardless of company size. These results highlight the importance of good liquidity and capital structure management to attract investors, especially in volatile markets. This research deepens the understanding of financial strategy in the IT industry by illustrating that larger companies are better able to overcome capital structure challenges, thereby increasing their market value.
TOP MANAGEMENT EXPERTISE AND REAL PROFIT MANAGEMENT: MODERATING ROLES OF AUDIT COMMITTEES AND INDEPENDENT COMMISSIONERS Odiatma, Fajar; Zarefar, Atika; Afriana Hanif, Rheny; Abdurrahman, Rezi; Multi Konvokesen Adiman, Raja
Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 1 (2026): April 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v22i1.291

Abstract

This study examines the effects of independent board and audit committee expertise on Top Management Teams (TMT) and Real Earnings Management (REM) relationships.The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 – 2024 with a total of 240 companies. Analysis of the research model using General Least Square (GLS). TMT financial and accounting skills are positively associated with REM. On the other hand, the financial and accounting expertise of the independent board and audit committee has a negative impact on the relationship between TMT and REM expertise. Other findings show consistent results for family firms and non-family firms. These findings are relevant and have implications for public policies related to good corporate governance (GCG), especially in countries with a two-tier system. The impact of the financial and accounting expertise of independent board and audit committee as a moderating variable in the relationship between TMT expertise and REM practices is still rare, especially in countries with two-tier systems. The results of this study show the importance of financial and accounting expertise from independent board and audit committees for effective control mechanisms that can ultimately reduce information asymmetry, especially information related to company profits.
Co-Authors Abdurrahman, Rezi Atika Zarefar Multi Konvokesen Adiman, Raja Nadhira Putri, Risa Nadhira Putri, Riza Odiatma, Fajar Yesi Mutia Basri