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All Journal Jurnal Ekonomi Manajemen Sistem Informasi
Alif Widodo, Muhammad
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Economics, Econometrics & Finance

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The Effect of Non-Current Liabilities, Cash Flow and Revenue Growth on Profitability and the Impact on Company Value Alif Widodo, Muhammad; Handayani, Sri; Abidin, Zaenal
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 1 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (September-Oktober 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i1.6455

Abstract

The COVID-19 pandemic has had a profound impact on the global and national economy, particularly in the aviation industry, disrupting financial performance and company value. This study aims to analyze The Effect of Non-Current Liabilities, Cash Flow, and Revenue Growth on Profitability and the Impact on Company Value using a quantitative approach. Financial data from PT Angkasa Pura I and PT Angkasa Pura II from 2014 to 2023 were examined, and path analysis was conducted using SPSS software. The findings reveal that non-current liabilities have a significant impact on both profitability and company value, whereas cash flow and revenue growth do not show a significant effect. Furthermore, profitability plays a crucial role in enhancing company value. Mediation analysis indicates that profitability significantly mediates the relationship between non-current liabilities and company value, while it does not mediate the effect of cash flow and revenue growth on company value. These findings provide valuable insights for financial decision-making in the aviation sector, emphasizing the importance of managing liabilities effectively to enhance profitability and overall company value.
Co-Authors Handayani, Sri Zaenal Abidin