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All Journal Jurnal Akuntansi dan Keuangan
Katarina Agnes
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Economics, Econometrics & Finance

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Analisis Pengaruh Free Cash Flow, Firm Size, Cash Holding, dan Sales Growth terhadap Kinerja Keuangan di Sektor Energi yang Terdaftar di BEI Tahun 2020-2024 Y. Dedy Rangga; Katarina Agnes
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5694

Abstract

  This reasech aimed to examine the“influence of free cash flow, firm size, cash holding, and sales growth on financial peformance in the energy sector listed on the Indonesia Stock Exchange form 2020-2024. This reseach employedan associative quantityative method, and the sample was selected using a purposive sampling method with parametes of companies that regularly published financial reports”for the past five years. Thus, a sample of 46 companies was obtained as research variabels.“data collection was carried out using secondary data sources through financial reportd, the data were processed using IBM SPSS version 26 software, and data analysis was carried out through descriptive statistics”test, classical assumptions, multiple linier regression, simultaneous significance test, and partial significance“tests. The results of this study indicate that thr variables”free cash flow, firm size, cash holding, and sales growth jointly influence financial performance. However, free cah flow parfially influeces financial performance, whilw firm size, cash holding, and sales growth do not affect financial performance.
Analisis Pengaruh Asset Structure, Earning Volatility, dan Return on Asset terhadap Capital Structure pada Perusahaan Sektor Energi di Bursa Efek Indonesia Lorensia Nevi Widayati; Katarina Agnes
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5774

Abstract

The purpose of this study is to analyze how asset structure, earning volatility, and return on asset affect the capital structure of energy companies listed on the Indonesia Stock Exchange. This study uses a quantitative method with an associative approach as a supporting factor. The research population consists of 91 companies in the energy industry, with a sample of 15 companies selected through purposive sampling for the observation period of 2020-2024. Data collection was carried out through documentary studies, sourced from the companies’ annual financial reports. The analysis methods used include descriptive statistical analysis, classical assumption tests, and multiple linier regression. The analysis process was carried out using SPSS version 26 software. The main findings of this study indicate that asset structure has a significant positive effect on capital structure, while earning volatility and return on asset have a significant negative effect on capital structure. With an influence level of 87,1%, these three independent indicators contribute significantly to capital structure. These findings help management understand the internal elements of a company that can influence financial decisions.
Kinerja, Struktur Keuangan, dan Praktik Perataan Laba: Studi Empiris pada Perusahaan Consumer Cyclical 2020-2024 Angelia Fernanda; Katarina Agnes
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6157

Abstract

The main focus of this study aims to observe the impact of performance, financial structure, and income smoothing practices: an empirical study of consumer cyclical companies from 2020 to 2024. The secondary data utilized in this study was derived from the companies' annual financial reports. The population includes all consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sample of this research used purposive sampling, based on criteria pertinent to the research goals. The sample size consisted of 15 firms throughout a five-year timeframe, obtaining a sample total of 75. In this research SPSS version 27 software was utilized to assist in the data analysis process, and the method used to analyze correlation between variables is logistic regression. The findings indicate that the variables of cash holding, debt to asset ratio and net profit margin simultaneously has a significant impact on income smoothing. Partially, cash holdings and debt to asset ratio do not affect income smoothing, while net profit margin has a significant negative effect on income smoothing.
Co-Authors Angelia Fernanda Lorensia Nevi Widayati Y. Dedy Rangga