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All Journal Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Manager : Jurnal Ilmu Manajemen Jurnal Edueco Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Majalah Ilmiah UPI YPTK Jurnal Minfo Polgan (JMP) Jurnal Ilmiah Accusi Manajemen : Jurnal Ekonomi JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei
Sri Martina
Universitas Simalungun
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Pengaruh Ukuran Perusahaan, Likuiditas dan Profitabilitas terhadap Kebijakan Hutang pada Perusahaan Pertambangan Vitryani Tarigan; Djuli Sjafei Purba; Sri Martina
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1199

Abstract

The increasingly competitive business world presents many challenges for the business world, one of which is financing. Most companies choose loans because they use them to get tax savings on company profits. So far, mining companies in Indonesia have continued to experience a decline in the development phase. Due to the ups and downs of mining, mining companies often carry out debt policies as a way to finance company operations in the hope of increasing profits or otherwise providing risk. Debt can also increase the value of the company if used properly. This study aims to determine the effect of company size, liquidity and profitability on debt policy in mining companies listed on the Indonesia Stock Exchange in 2018-2020. Several previous studies on debt policy have different results. Therefore, other research needs to be done to retest the theory of debt policy. The population of this research is 46 mining companies. The sampling method used was purposive sampling method, so that 18 sample companies were obtained for 3 years of observation (2018-2020) with 54 observations (observations). The research data was obtained from a sample of companies downloaded from the Indonesia Stock Exchange website. The data analysis technique used is multiple regression analysis. The process of data analysis that is carried out first is the classical assumption test, multiple analysis and then hypothesis testing. The results of the study that profitability has a negative and significant effect on debt policy, liquidity has a negative and significant effect on debt policy and firm size has a negative and insignificant effect on debt policy.
Pengaruh Firm Size, Likuiditas, Leverage Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Ferdila Ferdila; Ita Mustika; Sri Martina
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1883

Abstract

This study examines how business size, liquidity, leverage, and profitability affect firm value in Indonesia Stock Exchange-listed supply products manufacturing companies between 2019 and 2021. Earlier corporate value study had mixed results. Therefore, more research is needed to retest company worth. The survey sampled 47 consumer products manufacturers. For the three-year observation period (2019–2021), 13 business samples were purposefully sampled with 39 observations. The Indonesian Stock Exchange website provided the sample businesses and research data. Research data obtained from the Indonesian Stock Exchange website, where sample businesses were found. The data analysis approach began with descriptive statistics, classical assumption test, multiple regression analysis, and hypothesis testing. Corporate size, liquidity, leverage, and profitability affect firm value. According to research, only profitability increases firm worth significantly. Significant to firm value. Liquidity boosts corporate value but not significantly. Leverage and firm size have minimal impact on firm value
Co-Authors Anggiat Sinurat Aprilia Suhani Choirunisa Utami Cindi Anggraini Djahotman Purba Djuli Sjafei Purba Elfina O.P. Damanik Elfina Okto Posmaida Damanik Eva Sriwiyanti Ferdila Ferdila Ita Mustika Mahaitin H Sinaga Marintan Saragih Pandapotan Simatupang Ratih Resna Napitu Rosita Manawari Girsang Saragih, Liharman Siti Purwasih Taufik Parinduri Tuahman Sipayung Tuahman Sipayung Vitryani Tarigan Wahyu Tamari Simanjuntak Wico Jontarudi Tarigan