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All Journal Indonesian Journal Economic Review (IJER) JURNAL NERACA
Putra, Robby Rahadi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH DIGITALISASI AKUNTANSI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Putra, Robby Rahadi; Purba, Jhon Marihot; Sijauta, Dominggus; Halawa, Adil Intisari
JURNAL NERACA Vol 5 No 2 (2025): Oktober
Publisher : LPPM UNIVERSITAS AUDI INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62611/jnr.v5i2.555

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh digitalisasi akuntansi terhadap nilai perusahaan pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Digitalisasi akuntansi diukur melalui tingkat penerapan perangkat lunak akuntansi, otomatisasi proses, serta integrasi sistem keuangan berbasis teknologi. Sementara itu, nilai perusahaan diproksikan dengan rasio Tobin’s Q. Metode penelitian menggunakan pendekatan kuantitatif dengan regresi linier sederhana, di mana populasi penelitian mencakup 60 perusahaan, dan sampel ditentukan sebanyak 28 perusahaan dengan periode observasi tiga tahun. Hasil penelitian menunjukkan bahwa digitalisasi akuntansi berpengaruh positif signifikan terhadap nilai perusahaan. Hal ini membuktikan bahwa penerapan teknologi digital dalam proses akuntansi mampu meningkatkan efisiensi, akurasi pelaporan, serta transparansi yang berdampak pada meningkatnya kepercayaan investor dan nilai pasar perusahaan. Temuan ini memperkuat teori efisiensi dan keunggulan kompetitif, serta memberikan implikasi praktis bagi manajemen perusahaan untuk terus mengoptimalkan penerapan digitalisasi akuntansi dalam menghadapi persaingan global.
Analyzing the Liquidity and Solvency of the Cement Industry in the Indonesian Market: Financial Challenges and Prospects Susilowati, Susilowati; Yulianti, Erni; Putra, Robby Rahadi
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.784

Abstract

This study analyzes the liquidity and solvency of cement companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The primary focus of the research is to identify the influence of financial ratios on the performance of cement companies, with particular attention to how liquidity and solvency ratios affect corporate stability and competitiveness in a highly competitive market. The study employs a descriptive quantitative approach, using secondary data collected from annual financial reports. The variables analyzed include liquidity ratios (Current Ratio and Quick Ratio), solvency ratios (Debt to Equity Ratio and Interest Coverage Ratio), and profitability ratios (Return on Assets and Return on Equity) as indicators of financial performance. The findings indicate that companies with strong liquidity and solvency ratios tend to maintain stable performance despite facing economic uncertainty. This study provides recommendations for cement companies to improve the management of financial ratios in order to strengthen their market position and ensure long-term operational sustainability.
Co-Authors Halawa, Adil Intisari Purba, Jhon Marihot Sijauta, Dominggus Susilowati Susilowati Yulianti, Erni