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All Journal Jurnal Computech & Bisnis (e-Journal) Acman: Accounting and Management Journal
Roro Endah Kumalasari
Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science

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Pengaruh Profitabilitas Dan Kebijakan Deviden Terhadap Nilai Suatu Perusahaan Yang Bergerak Di Bidang Farmasi Periode 2012 S.D 2019 Roshy Hilda Kusmawati; Nita Yura Roslina; Roro Endah Kumalasari; Sana Sholihah
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.43

Abstract

This study aims to determine and analyze the effect of profitability and dividend policy on company value in the manufacturing sector listed on the Indonesia Stock Exchange. The independent variable X1 in this study is profitability proxied by Return On Equity (ROE). The independent variable X2 is the dividend policy proxied by the Dividend Payout Ratio (DPR). Moreover, the dependent variable Y is company value proxied by Price to Book Value (PBV). in pharmaceutical companies in the 2012-2019 period. The sample was selected using the time series method with 32 financial reports from 2012 to 2019. The data testing technique uses multiple linear regression with a significant alpha level of 5%. The results of the study Y = 248.903 + 164.246 (ROE) – 9.111 (DPR) + ɛ. This study proves that profitability has a significant positive effect on firm value, while dividend policy significantly negatively affects firm value. Therefore, simultaneously profitability and dividend policy affect firm value.
The Influence of Company Finances on Receiving Going Concern Audit Opinions : Study of Mining Companies Listed on The IDX in 2016-2020 Gantina Tigusti; Roro Endah Kumalasari
Jurnal Computech & Bisnis (e-Journal) Vol. 17 No. 1 (2023): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jcb.v17i1.26

Abstract

This study aims to determine the effect of the company's financial condition on the acceptance of going concern audit opinions in mining sector companies listed on the IDX in 2016 – 2020. The research method used in this study is a descriptive method with a quantitative approach. The population used in this study are mining companies listed on the IDX in 2016 – 2020, totaling 49 companies. The sampling technique used was purposive sampling, totaling 24 companies based on predetermined criteria. The data used in this study is secondary data in the form of the company's annual report. The results of the analysis of this study are (1) the company's financial condition has a negative effect on acceptance of going-concern audit opinion with a significant level of 0.001 <0.005, (2) the results of data processing through logistic regression show Y = -1.035 - 1.147, which means that if the financial condition is increased by one - unit, the going concern audit opinion value will likely decrease by -1.147.
Co-Authors Gantina Tigusti Nita Yura Roslina Roshy Hilda Kusmawati Sana Sholihah