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Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
Published by Universitas Sangga Buana
ISSN : 25411691     EISSN : 25991876     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal SIKAP (Information Systems, Finance, Auditing And Taxation is a journal that is managed and published by Accounting Study Program Faculty of Economics Sangga Buana University - YPKP which contains research and thought of scholars in the field of Accounting Science both academics and practitioners. Journal SIKAP (Information Systems, Finance, Auditing And Taxation) published periodically twice a year in October and April.
Arjuna Subject : -
Articles 153 Documents
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DETERMINAN KINERJA KEUANGAN PERUSAHAAN IDX30: PENGUJIAN PENGARUH PROFITABILITAS DAN SOLVABILITAS Naza Nadila Putri; Wiwin Sukiati; Hetti Herawati; Wuri Handayani
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 10 No 2 (2026): April
Publisher : Universitas Sangga Buana

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Abstract

Financial performance is an important indicator used to evaluate a company's ability to manage its resources efficiently and create sustainable value. This study aims to examine the effects of profitability and solvency on the financial performance of IDX30 companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employed a quantitative approach using secondary data obtained from audited annual financial reports. The sample consisted of 17 companies selected through purposive sampling, and the data were analyzed using panel data regression. The findings indicate that profitability has a positive effect on financial performance, while solvency has a negative effect on financial performance. These results suggest that improving profitability and maintaining an optimal capital structure are essential to enhancing corporate financial performance. The study contributes empirical evidence on the determinants of financial performance among large-cap companies in the Indonesian capital market.
RETURN ON EQUITY DAN DEBT TO EQUITY RATIO SEBAGAI DETERMINAN NILAI PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN BURSA EFEK Pricillia Putri Sumadi; Tevi Leviany; R. Rita Avianty; Reksha Laksana
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 10 No 2 (2026): April
Publisher : Universitas Sangga Buana

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Abstract

Energy sector companies play a vital role in the Indonesian economy, but face challenges such as fluctuating commodity prices and environmental issues that require increased corporate value to attract investment. This study aims to analyze the impact of profitability (Return on Equity) and solvency (Debt to Equity Ratio) on the value of energy sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. This study uses secondary data from annual reports with a panel data regression approach, with 69 observations processed using EViews 13 and Microsoft Excel. The results indicate that, partially,Return on Equityhas a significant influence on company value, whereasDebt to Equity Ratiodoes not have a significant effect. However, simultaneously,Return on Equity And Debt to Equity Ratiohas a significant influence on company value. This study concludes that profitability is a major factor in shaping the value of energy sector companies.
FEE BASED INCOME SEBAGAI DETERMINAN PROFITABILITAS: BUKTI EMPIRIS PADA BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Putri Tyas Permatasari; Yuli Surya Fauzia Pertami; Rima Dwijayanty; Indri Gustirani
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 10 No 2 (2026): April
Publisher : Universitas Sangga Buana

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Abstract

This study is motivated by fluctuations in banking profitability caused by uncertainty in interest income, encouraging banks to optimize non-interest income through Fee Based Income (FBI). The study aims to examine the effect of Fee Based Income on profitability, measured by Return on Assets (ROA), in conventional commercial banks listed on the Indonesia Stock Exchange during 2019–2023. A quantitative approach with an associative research method was employed. Using purposive sampling, the study obtained 24 banks with 105 observations after outlier elimination. The data were analyzed using panel data regression with the Random Effect Model (REM). The findings reveal that Fee Based Income has a positive and significant effect on ROA. These results indicate that increasing non-interest income enhances bank profitability and strengthens financial performance resilience through income diversification.

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