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All Journal Jurnal Manajemen dan Organisasi Nominal: Barometer Riset Akuntansi dan Manajemen Asia-Pacific Management and Business Application Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL MANAJEMEN Jurnal ASET (Akuntansi Riset) Jurnal Mitra Manajemen JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Owner : Riset dan Jurnal Akuntansi IKRA-ITH EKONOMIKA JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Ekonomi dan Bisnis Jurnal Perilaku dan Strategi Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan BALANCE: Economic, Business, Management and Accounting Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Bakti Masyarakat Indonesia Journal of Sustainable Community Development (JSCD) Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Abdimas Bina Bangsa JURNAL PENDIDIKAN INDONESIA: Teori, Penelitian, dan Inovasi Journal of Applied Accounting And Business (JAAB) Batara Wisnu : Indonesian Journal of Community Services Reviu Akuntansi, Manajemen, dan Bisnis Formosa Journal of Sustainable Research (FJSR) Journal of Social And Economics Research Jurnalku Journal of Artificial Intelligence and Digital Business e-Jurnal Apresiasi Ekonomi IIJSE Veteran Economics, Management & Accounting Review journal of social and economic research INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Taawun: Jurnal Pengabdian kepada Masyarakat Akurasi
Pangestuti, Dewi Cahyani
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Empirical Examination of the Relationship Between Cost Efficiency, Capital Structure, and Dividend Policy on the Firm Value of BUMN Karya Construction Companies Akbar, Dimas Bagus Mahasinul; Nurwati, Etty; Purwanto, Sri; Pangestuti, Dewi Cahyani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9646

Abstract

This study aims to analyze the effect of project cost efficiency, capital structure, and dividend policy on firm value in state-owned enterprises operating in the construction sector in Indonesia. The research is motivated by the decline in financial performance and market valuation of state-owned construction companies (BUMN Karya) amid capital-intensive operations and long-term project-based business characteristics. This study employs a quantitative approach using panel data regression methods. The research objects consist of state-owned construction companies listed on the Indonesian capital market during the 2020–2024 period. The results indicate that cost efficiency has a positive effect on firm value, while capital structure has a negative effect on firm value. Dividend policy is proven to have a positive effect on firm value, indicating the role of dividends as a signal of market confidence. However, the results of the simultaneous test show that cost efficiency, capital structure, and dividend policy jointly do not have a significant effect on firm value. These findings suggest that the firm value of state-owned construction companies is not solely determined by internal policies but is also influenced by external factors such as project risk and industry dynamics. This study provides important managerial implications for management in formulating more adaptive financial policies to enhance firm value sustainably. Keywords: Cost efficiency, Capital structure, Dividend policy, Firm value)
Determinants of Profitability in Indonesian Textile and Garment Firms: The Moderating Role of Exchange Rate Tetuko, Flugor; Nurwati, Etty; Purwanto, Sri; Pangestuti, Dewi Cahyani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9647

Abstract

This study aims to examine the effects of capital structure, working capital, liquidity, and firm size on profitability, with the exchange rate serving as a moderating variable in textile and garment companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research is motivated by increasing financial pressure and exchange rate uncertainty faced by manufacturing industries in emerging economies. Panel data regression using the Fixed Effect Model combined with Moderated Regression Analysis is employed to analyze firms’ financial data. The findings indicate that capital structure, working capital, and firm size have a positive and significant impact on profitability, while liquidity does not exhibit a significant direct effect. Furthermore, the exchange rate moderates the relationship between capital structure and liquidity on profitability and weakens the influence of firm size on profitability. However, the exchange rate does not moderate the relationship between working capital and profitability. These results highlight the importance of adaptive financial management and heightened awareness of exchange rate risk in sustaining profitability within the textile and garment industry. Keywords: capital structure, working capital, liquidity, firm size, profitability, exchange rate)
Co-Authors A. Hamidi Agus Kusmana Akbar, Dimas Bagus Mahasinul Alfatih S. Manggabarani Alfida Aziz Ardhiani Fadila Ath Thaariq, Sundoro Auliya Eka Puji Lestari Aziz, Alfida Dandi Aprila Erina Oktaviani Etty Nurwati Fadila, Ardhiani Fadila, Ardhiani Fadilla, Ardhiani Gitna Revania Hunah Hamidi, A. Heni Nastiti Hunah, Gitna Revania Husniaty, Renny Iwan Kresna Setiadi Kherina Maulidah M. Zukhruf Firdaus Maharani, Puan Putri Marlina Maychael Maychael Maychael Mega Lestari Meran, Ridwan Boli Miftah, Munasiron Nabila, Chelsea Nastiti, Heny Noegrahini Lastiningsih Nurmatias Nurmatias Pangestuti, Marlina Pasaribu, Raulian Franciskus Purwanto Widodo Purwanto, Sri Rachmawati Raulian Franciskus Pasaribu Raysa Azahra Ade Putri Renny Husniati Renny Husniaty Renny Husniaty Renny Husniaty Riantiarno, R. Ferry Shauma Zahwa Azzahra Shinta, Nurendah Siti Hidayati Siti Hidayati Siti Hidayati Siwi Nugraheni Siwi Nugraheni Sumilir Sumilir Sumilir, Sumilir Suryani Maryam Suryani Suryani Syarif Ali Sylviana Marzza Dwi Susanty Sylviana Marzza Dwi Susanty Tetuko, Flugor Tri Siswantini Yolanda Iqnatia Yoyoh Guritno