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All Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Manajemen Kreatif dan Inovasi
Deri Darmawan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PT ANEKA TAMBANG (ANTAM), TBK PERIODE 2012-2024 Deri Darmawan; Yulian Bayu Ganar
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2201

Abstract

This study aims to determine the effect of company size (measured by the natural logarithm of total assets) and capital structure (measured by the Debt to Equity Ratio/DER) on profitability (measured by Return on Assets/ROA) at PT Aneka Tambang (ANTAM), Tbk for the period 2012-2024. This research method uses a descriptive quantitative approach. The type of sample used is secondary data from the company's financial statements processed using multiple linear regression through SPSS 27, with the classical assumption test showing normal data, no multicollinearity, heteroscedasticity, or autocorrelation. The results show that company size has no significant effect partially (t-count 0.214 < t-table 2.228, sig 0.835 > 0.05), while capital structure has a significant negative effect (t-count -3.267 < t-table 2.228, sig 0.008 < 0.05). Simultaneously, company size and capital structure significantly influence profitability, with a significance value of 0.004 < 0.05, with an F-test of 10.056 > F-table of 4.10. The R² coefficient of determination test results show 66.8% of the variance in profitability, while the remaining 33.2% is influenced by factors outside the research model.  
Digitalisasi Laporan Keuangan Bagi UMKM Nabila Amalia Nurrohmah; Deri Darmawan; Rudi Sanjaya
Jurnal Manajemen Kreatif dan Inovasi Vol. 2 No. 4 (2024): Oktober: Jurnal Manajemen Kreatif dan Inovasi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v2i4.4130

Abstract

The digitalization era has contributed significantly to the progress and convenience of human life, especially in accessing information quickly and openly. In this context, digitalization also improves the management of financial reports for MSMEs, making them more effective and efficient. This study aims to examine the role of digitalization in MSME financial reporting activities and the challenges faced in implementing digital financial reports. Using a literature review approach, this study focuses on collecting relevant data and insights to analyze the impact of the digital financial reporting system. The results show that digitalization minimizes errors in financial reports and opens up wider funding opportunities for MSMEs, thereby improving their financial management and overall competitiveness.
Co-Authors Nabila Amalia Nurrohmah Rudi Sanjaya Yulian Bayu Ganar