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Augustpaosa Nariman Augustpaosa Nariman
Universitas Tarumanegara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Akuntansi

 1 
IMPLIKASI KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Augustpaosa Nariman
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v19i2.1801

Abstract

Earnings owned by the company will attract investors to invest their capital in the company. Increased profits will have an impact on increasing the value of the company as seen from the company’s stock market price. The increasing value of the company will be influenced by several factors, namely financial performance, debt policy and intellectual capital. Financial performance illustrates how much companies can get profits, and how much the rate of return on equity. Financial performance is illustrated through profitability ratios. Debt policy is how much a company uses debt as a company capital in running its business. Intellectual capital is a non-physical factor that can provide benefits to the Company. In this case, it is illustrated by the company’s ability to develop technology, the ability and commitment of employees in carrying out their work and the system of procedures established by the company in carrying out its operational activities. The purpose of this study is to analyze how the influence of financial performance, debt policy, and intellectual capital on firm value. This study uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. By using purposive sampling techniques and in accordance with predetermined criteria. The results showed that financial performance had a significant positive effect, debt policy had a significant negative effect, and Intellectual capital had no significant effect on the company. The analysis shows that financial performance and intellectual capital have a positive relationship, which when the financial performance and intellectual capital increase, there will be an increase in the value of the company, while debt policy shows a negative relationship, which debt policy ratio increases, there will be a decrease in the value of the company.Keywords: Financial Performance, Debt policy, Intellectual Capital, Value of the firm
IMPLIKASI LIQUIDITY, FINANCIAL LEVERAGE, DAN KINERJA LINGKUNGAN TERHADAP FINANCIAL PERFORMANCE Augustpaosa Nariman
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i1.2479

Abstract

This study aims to determine the impact of liquidity, financial leverage, and environmental performance on the financial performance of manufacturing companies listed in the Indonesia Stock Exchange for the year 2018-2020. The sampling technique used in this research is the purposive sampling method. There are 26 registered manufactured companies from 2018 to 2020 that meet the criteria to be sampled. The research data used was secondary data which was processed using Microsoft excel and E-views version 12. This study uses panel data regression with a fixed effect model. The results of this study indicate that financial leverage has a positive and significant effect on the financial performance, while liquidity and environmental performance have a positive and insignificant effect on the financial performance. Keywords: Liquidity, Financial Leverage, Environmental Performance, Financial Performance
Co-Authors Arpin Baresi Putra Christian Alessandro David Gervaise Deddy Irmansyah Ekadjaja, Margarita Elvin Hon Erick Hernandez Jessica Christie Jovan Sutio Kevin Jeonghun Yonathan Jeong Margarita Ekadjadja Revika Averamita Gunawan Seng Kelvin Tanusdjaja, Hendang Vidra Octavia Tjandra Putri Willi Sunandi Yohanes Yohanes