Yancik Syafitri
Universitas Tridinanti Palembang

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Journal : Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)

PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Rizkya Rizkya; Yancik Syafitri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.538 KB) | DOI: 10.52333/ratri.v2i2.766

Abstract

This study aims to determine the effect of the independent variables, namely capital structure, firm growth, firm size and profitability on firm value as the dependent variable. The research population includes property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. The sampling technique used is purposive sampling. Testing this hypothesis using multiple regression analysis with a significant level of 5% (0.05). The results of this study indicate that profitability has an effect on firm value while the capital structure of firm growth and firm size has no effect on firm value. keywords : capital structure, company growth, company size profitability and company value.
PENGARUH HUTANG LANCAR DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB. SEKTOR FARMASI DI BURSA EFEK INDONESIA Yancik Syafitri; Firdaus Sianipar
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 4, No. 1, Juli-Desember 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v4i1.978

Abstract

This research basically examines the effect of current liabilities and accounts receivable turnover on the profitability of pharmaceutical sub-sector companies listed on the Indonesian stock exchange. The purpose of this study was to determine the effect of current liabilities and accounts receivable turnover both simultaneously and partially on profitability (Return On Assets) in Pharmaceutical Sub Sector Companies listed on the Indonesian stock exchange. The sample in this study is the financial report data of pharmaceutical sub-sector companies for 5 periods. This study uses multiple linear regression analysis. The results of data processing in obtaining the coefficient of determination (R square) R is 0.115, meaning that current liabilities and accounts receivable turnover contribute to influencing profit or profits of 11.5% while the remaining 88.5% is the influence of other variables that are not present in this study. Current liabilities and accounts receivable turnover simultaneously have a significant effect on profitability together. This can be seen from the results of the f count of 7,924 and the f table value of 3.19 with a sig. 0.001 or f count > f table (7.924 > 3.19). Current liabilities partially have a significant effect on profitability (ROA) with a sig. 0.019 which means it is smaller than 0.05 or 0.019 <0.05 and the value of t count is 2.424 which is greater than t table 2.01063, t count > t table (2.424> 2.01063). Receivables turnover partially does not have a significant effect on profitability (ROA) with a sig. 0.512 which means greater than 0.05 or 0.512> 0.05 and the value of t count 0.661 is greater than t table , t count > t table (0.661> 2.01063).Keywords: Current Debt, Accounts Receivable Turnover, Profitability