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Indrayeni .
Fakultas Ekonomi dan Bisnis, Universitas Dharma Andalas
Economics, Econometrics & Finance

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Pengaruh Keputusan Investasi Dan Leverage Terhadap Kinerja Keuangan Perusahaan Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024 Ameliya Delma Sari; Indrayeni .
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4364

Abstract

This study aims to analyze the effect of investment decisions and leverage on the financial performance of textile and garment companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Using a causal associative quantitative method, the sample includes 15 companies with 64 observations after outlier elimination. Secondary data from annual reports were analyzed using multiple linear regression via SPSS software. The partial test results indicate that investment decisions have no significant effect on financial performance (Sig. 0.173 > 0.05), while leverage significantly impacts performance (Sig. < 0.05). The Adjusted R-Square value of 0.192 suggests that both independent variables explain 19.2% of the variation in financial performance (ROA). The study concludes that funding policies through leverage play a crucial role in determining profitability in this capital-intensive industry, whereas investment decisions proxied by PER do not directly influence current earnings. Companies are advised to optimize their capital structure to maintain financial stability post-pandemic.
Pengaruh Pendapatan Asli Daerah (PAD), Dana Transfer Ke Daerah Dan Belanja Modal Terhadap Kemandirian Keuangan Daerah Pada Kabupaten/Kota Di Sumatera Periode2020-2024 Farizs Gilang Alfaridzy; Indrayeni .
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4426

Abstract

This study aims to analyze the effect of Regional Original Revenue (PAD), Intergovernmental Transfers, and Capital Expenditure on Regional Financial Independence in regencies and cities across Sumatra Island during the period 2020–2024. This research adopts a quantitative approach using a causal associative method. The population consists of all regency and city governments in Sumatra Island totaling 154 regions, and a saturated sampling technique was applied so that the entire population was used as the research sample. The data used are secondary data obtained from Regional Budget Realization Reports published by the Directorate General of Fiscal Balance (DJPK). Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that Regional Original Revenue (PAD) has a positive and significant effect on regional financial independence. In contrast, Intergovernmental Transfers and Capital Expenditure have a negative and significant effect on regional financial independence. These findings suggest that increasing PAD can strengthen regional fiscal independence, while high dependence on transfer funds and increases in capital expenditure in the short term have not yet contributed to improving regional financial independence. Therefore, local governments need to optimize regional revenue sources and manage fiscal resources more effectively to enhance sustainable regional financial independence.
Pengaruh Profitabilitas, Leverage, Dan Kualitas Audit Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Konstruksi Dan Bangunan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Vania Oriza Satifa; Indrayeni .
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4445

Abstract

This study aims to analyze the effect of profitability, leverage, and audit quality on financial performance in construction and building sub-sector companies listed on the Indonesia Stock Exchange (2020–2024). Using a quantitative approach, secondary data was gathered from official annual reports. Purposive sampling resulted in 95 observations. Data analysis was conducted using multiple linear regression via SPSS. The results show that profitability (Net Profit Margin) has a positive and significant effect on financial performance (Return on Asset). Leverage (Debt to Equity Ratio) has a negative and significant effect on financial performance. Meanwhile, audit quality has a positive and significant effect on financial performance. These findings suggest that for construction companies, net profit optimization, debt burden control, and the use of credible auditors are essential factors in enhancing the effectiveness of asset utilization and maintaining overall financial stability in a competitive market.
Co-Authors Ameliya Delma Sari Farizs Gilang Alfaridzy Vania Oriza Satifa