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Sari, Rr Putri Intan Permata
Universitas Putra Indonesia YPTK Padang
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Kinerja Keuangan Melalui Nilai Perusahaan Sebagai Variabel Moderasi: Environmental, Social, dan Governance (ESG) Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023 Amelia Rizanti; Vivi Nila Sari; Putri Intan Permata Sari
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.394

Abstract

This research aims to determine the influence of environment, social and governance on financial performance with company value as a moderating variable. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023. The sampling technique used was purposive sampling and 17 companies were obtained as observations totaling 85 times. The analysis method used is moderated regression. Based on the simultaneous test results, the environment, social and governance do not have a significant effect on financial performance, whereas with the moderating variable, the results of the simultaneous test show that the environmental, social and governance have a significant effect on financial performance with company value as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023.
Pengaruh Pertumbuhan Perusahaan Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderasi Pada Perusahaan Maufaktur Sektor Energi Yang Terdaftar Di BEI Tahun 2020-2024 Dwi Suci Ramadhani; Elfiswandi .; Putri Intan Permata Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine the effect of company growth and managerial ownership on firm value with capital structure as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2024. The population in this study consists of energy sector companies listed on the Indonesia Stock Exchange during 2020-2024, totaling 91 companies. The research sample includes 24 companies over 5 years, resulting in a total of 120 company data points, using purposive sampling method. The data in this study are secondary data in the form of annual data obtained from the official Indonesia Stock Exchange website and the official websites of the respective companies. The data analysis methods used in this study include descriptive statistical tests, classical assumption tests, panel data regression analysis, and hypothesis testing using E-Views 10. The research results indicate that: a) Company growth does not have a significant effect on firm value, b) managerial ownership has a significant effect on firm value, c) capital structure is able to moderate and strengthen the effect of company growth on firm value but is not significant, d) capital structure is unable to moderate and weakens the effect of managerial ownership on firm value but is significant. Suggestions for future research include extending the observation period so that the research results will be much more representative, as well as adding research variables to strengthen the research findings.
Pengaruh Struktur Modal Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Melalui Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Sektor Energi Yang Terdaftar Di Bei Tahun 2020-2024 Dina Atikah; Elfiswandi .; Putri Intan Permata Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine the influence of capital structure and managerial ownership on profitability as an intervening variable in energy companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This study employed a quantitative approach, with a purposive sampling method, resulting in a sample of 20 companies from a population of 100. The data used in this study were secondary data, consisting of annual data obtained from the official website of the Indonesia Stock Exchange and the official websites of related companies. The analytical method used in this study was multiple linear regression analysis with the assistance of SPSS 26. The results of the study showed that (1) capital structure partially had no effect on profitability, (2) managerial ownership partially had an effect on profitability, (3) capital structure partially had no effect on firm value, (4) managerial ownership partially had no effect on firm value, (5) profitability partially had an effect on firm value, (6) profitability was unable to mediate the effect of capital structure on firm value, and (7) profitability was able to mediate the effect of managerial ownership on firm value.
Pengaruh Suku Bunga Dan Risiko Kredit Terhadap Profitabilitas Melalui Efisiensi Operasional Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Amirah Fauziah; Elfiswandi Elfiswandi; Putri Intan Permata Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of interest rates and credit risk on profitability with operational efficiency as an intervening variable in banking companies listed on the Bursa Efek Indonesia during the 2020–2024 period. Profitability is measured using Return on Assets (ROA), credit risk is proxied by Non-Performing Loans (NPL), and operational efficiency is measured using the BOPO ratio. This research uses secondary data derived from published annual bank financial statements. The analytical methods applied are multiple linear regression and path analysis using SPSS 23 to test both direct and indirect relationships among variables. The results indicate that operational efficiency has a significant effect on profitability. Interest rates and credit risk influence operational efficiency, but they do not show a significant indirect effect on profitability through the intervening variable. These findings suggest that banks’ ability to control operational costs plays a more dominant role in improving profitability compared to the indirect effects of interest rates and credit risk. This study is expected to provide practical insights for banking management in improving financial performance through stronger operational efficiency strategies.
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Laba Dengan Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Manufaktur Sektor Industrials Yang Terdaftar Di BEI Tahun 2020-2024 Winna Rahma Julita; Elfiswandi Elfiswandi; Putri Intan Permata Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of profitability and firm size on earnings management with capital structure as an intervening variable in manufacturing companies in the industrials sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. This research employs secondary data obtained through documentation studies of companies’ financial statements accessed from the official IDX website (www.idx.co.id). The population of this study consists of 65 manufacturing companies in the industrials sector. Using a purposive sampling method, 17 companies were selected as the research sample. The data analysis methods include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing, and path analysis.The results indicate that profitability and firm size have an effect on capital structure. Partially, profitability and firm size do not have a direct effect on earnings management, whereas capital structure has a significant effect on earnings management. However, the path analysis results show that profitability and firm size affect earnings management through capital structure as an intervening variable. Thus, capital structure is proven to mediate the relationship between profitability and earnings management as well as the relationship between firm size and earnings management. These findings indicate that corporate financing decisions play an important role in encouraging earnings management practices, particularly in manufacturing companies in the industrials sector. This study is expected to provide empirical contributions to the development of financial management theory and serve as a consideration for company management, investors, and regulators in improving the quality of financial reporting.
Pengaruh Keputusan Pendanaan Dan Keputusan Investasi Terhadap Nilai Perusahaan Dengan Harga Saham Sebagai Variabel Intervening Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2020-2024 Nezy Nurhidayah; Elfiswandi .; Putri Intan Permata sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the influence of financing decisions, investment decisions, and firm value, with stock price as an intervening variable, on food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Purposive sampling was used to select companies that met the research criteria. Data analysis methods included descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing, and path analysis. The results indicate that financing decisions and investment decisions significantly influence stock prices. Furthermore, financing decisions and stock prices also significantly influence firm value. However, investment decisions do not significantly influence firm value. Furthermore, the analysis shows that stock prices do not mediate the effect of financing decisions on firm value, nor do they mediate the effect of investment decisions on firm value. This indicates that financing decisions and investment decisions influence firm value more directly than through the stock price mechanism.
Pengaruh Kepemilikan Manajerial Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2020-2024 Fitrianti .; Elfiswandi .; Putri Intan Permata sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to determine the effect of managerial ownership and company size on company performance, with capital structure as an intervening variable, listed in the food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange. The population in this study consisted of 99 food and beverage sub-sector manufacturing companies. The sample in this study was taken using a purposive sampling method, obtaining a sample of 16 companies. The data analysis method in this study used descriptive statistical analysis, classical assumption tests, multiple linear regression tests, hypothesis tests, and path analysis. The results of the study indicate that managerial ownership and company size have a significant influence on capital structure. In addition, company size and capital structure have a significant influence on company performance. However, managerial ownership has an insignificant effect on company performance. Furthermore, the results of the analysis show that capital structure is unable to mediate the effect of managerial ownership on company performance, and is unable to mediate the effect of company size on company performance. This indicates that managerial ownership and company size influence company performance more directly than through capital structure mechanisms. It is hoped that food and beverage sub-sector manufacturing companies can improve the related variables in the study so that they can achieve their stated company goals.
Pengaruh Suku Bunga, Return On Assets, Dan Debt To Equity Ratio Terhadap Nilai Perusahaan Melalui Harga Saham Sebagai Variabel Intervening Pada Perusahaan Energi Di Bursa Efek Indonesia Periode 2021-2024 Mardho Tillahi Assalam; Elfiswandi .; Putri Intan Permata Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of interest rates, Return on Assets (ROA), and Debt to Equity Ratio (DER) on firm value with stock price as an intervening variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. The sample was selected using a purposive sampling method to obtain companies that met the research criteria. The data analysis methods employed include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis and path analysis. The results indicate that interest rates do not have a significant effect on stock prices or firm value. Return on Assets (ROA) and Debt to Equity Ratio (DER) have a positive and significant effect on firm value. Furthermore, stock price does not have a significant effect on firm value and therefore does not mediate the relationship between ROA and firm value, nor between DER and firm value. Thus, stock price does not function as an intervening variable in this study. Based on these findings, future research is recommended to extend the observation period and include additional variables that may influence firm value in order to obtain more comprehensive results.
Pengaruh Ukuran Perusahaan Dan Struktur Kepemilikan Terhadap Nilai Perusahaan Melalui Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Manufaktur (Sub-Sektor Makanan Dan Minuman) Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Sania Audy Nabila; Elfiswandi .; Putri Intan Permata Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine how company size and ownership structure affect company value through profitability as an intervening variable in manufacturing companies (food and beverage sub-sector) listed on the Indonesia Stock Exchange for the period 2020-2024. The research method used in determining the sample was purposive sampling. Based on several predetermined criteria, this study used 28 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2020-2024. The test method used SPSS data processing. The results of this study indicate that in the t-test, company size and ownership structure affect profitability. Company size affects company value, while ownership structure does not affect company value. Profitability affects company value. The path analysis test shows that company size does not affect company value through profitability as an intervening variable. Ownership structure does not affect company value through profitability as an intervening variable.
Pengaruh Merger Dan Akuisisi Serta Kinerja Keuangan Terhadap Nilai Perusahaan Melalui Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024 Vahra Oktaladisa; Elfiswandi; Putri Intan Permata Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the influence of Mergers and Acquisitions, Financial Performance, and Dividend Policy as an intervening variable on company value for banking companies listed on the Indonesia Stock Exchange from 2020-2024. The sample was determined using the purposive sampling method, resulting in companies that met the research criteria. The data analysis methods used include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing, and path analysis testing. The research results indicate that mergers and acquisitions and financial performance significantly influence dividend policy. Additionally, financial performance and dividend policy also significantly impact company value. However, mergers and acquisitions do not significantly affect company value. Furthermore, the analysis results show that mergers and acquisitions and financial performance significantly influence company value thru dividend policy.
Co-Authors Ade, Frihapma Semita Afifatur Rahmi Agam Mei Yudha Ai Elis Karlinda Amelia Rizanti Amelia Rizanti Amirah Fauziah Ananthia Ayu Devitasari Arya Satria Yuda Astri Hapsari Awam Mukhatam Riziq Berta Agus Petra Burhanudin Rais Charli, Chintya Ones Deni Saputra Deza Sri Rahayu Dina Atikah Dodi Suryadi Dwi Suci Ramadhani Ebi Abady Putri Elfiswandi Elfiswandi . Elfiswandi . Elfiswandi . Elfiswandi . Elfiswandi . Elfiswandi, Elfiswandi Fadia Nur Amalia Faiza Izzata Aulia Fajriani Rahma Fitri Fajriani Rahma Fitri Firdausi Nuzula Fitri Yeni, Fitri Fitrianti . Fristiohady, Adryan Fuadi, Yasfian Alfi Jihan Salsabila Kamil, Nurhusna Kulsum Nur Hayati Lailaturahmi Latifah, Jihan M Lifrandana J Mardho Tillahi Assalam Maulia Aryani Rofiqoh Meylani Pratiwi Muhamad Agil Dalla Ramadani Muhammad Fikri Ramadhan Muhammad Khudori Mutiah Husnah Nelly Prima Putri Nelvia Nezy Nurhidayah Nini Syofriyeni Nita Trinovitasari Novi Yuliati Novia Rahwatul H Nurhusni Nurul Amanda Putri Ansari Olandari Mulyadi Putra, Ramdani Bayu Putri Hanifah Putri, Ebi Abady Retno Wulansari Rifa'atul Mahmudah Rima Yuwana Yustikaningrum Rindy Citra Dewi Rohmi Triwulandari Ronni Andri Wijaya Rosa Citra Dewi Rozak, Abd. Safeta Weyla Samti Ardhania Sandya Kliana Kurnia Dewi Sania Audy Nabila SELFI HASTRIA NINGSIH Siti Sarah, Siti Suhairi Suhairi SUHARDI - Sukiman Sukiman Sukiman Titis Anindyajati Tri Ayu Parwati Tri Ayu Parwati Umi Zahro Vahra Oktaladisa Vicky Brama Kumbara Vivi Nila Sari Wahdini Marta Wijayanti, Vita Winanda, Dea Jenia Winda Wijayanti Winna Rahma Julita Yamasitha Yani Pratiwi Yosi Puspita Sari Yulasmi Yulia Yosi Zainurika Irna