The aim of this research is to find out the difference between straight-line and double-declining depreciation methods in determining profit that will affect the tax burden, so that good and efficient tax planning can be carried out by CV. Yan's Jaya. This study uses a descriptive quantitative method with data collection techniques using secondary data derived from the financial reports of CV. Yan's Jaya. The results of this study are the calculation of depreciation using the straight-line method used for depreciation of buildings while vehicles and office inventory use the declining balance depreciation method. There are differences in the calculation of depreciation of fixed assets, the use of depreciation rates and costs incurred when acquiring fixed assets, where the depreciation expense according to the company shows a smaller value than the depreciation expense according to the applicable tax regulations. There are differences in profit margins that do not reflect actual income. The implication of this research is that CV. Yan's Jaya can carry out tax planning, especially in the depreciation of fixed assets in accordance with the applicable tax laws.
{"title":"Analisis Perencanaan Pajak Melalui Penyusutan Aktiva Tetap untuk Menghitung Pajak Penghasilan (PPh) Badan","authors":"S. Agustini, Fithrah Kamaliyah","doi":"10.37481/jmeb.v4i1.664","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.664","url":null,"abstract":"The aim of this research is to find out the difference between straight-line and double-declining depreciation methods in determining profit that will affect the tax burden, so that good and efficient tax planning can be carried out by CV. Yan's Jaya. This study uses a descriptive quantitative method with data collection techniques using secondary data derived from the financial reports of CV. Yan's Jaya. The results of this study are the calculation of depreciation using the straight-line method used for depreciation of buildings while vehicles and office inventory use the declining balance depreciation method. There are differences in the calculation of depreciation of fixed assets, the use of depreciation rates and costs incurred when acquiring fixed assets, where the depreciation expense according to the company shows a smaller value than the depreciation expense according to the applicable tax regulations. There are differences in profit margins that do not reflect actual income. The implication of this research is that CV. Yan's Jaya can carry out tax planning, especially in the depreciation of fixed assets in accordance with the applicable tax laws.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"143 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140523284","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to test and find out the material flow cost accounting in increasing the sustainability of the company. In addition, this study also aims to test whether the green accounting variable moderates the relationship between each MFCA variable (production costs, and production yield/value) in increasing the sustainability of the company. The sample used in this research is energy companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2022 period. The total sample is 55 out of 11 companies using a purposive sampling technique. Methods of data analysis using multiple regression and moderating regression analysis with the absolute difference value approach. Multiple linear regression analysis for the MFCA hypothesis (production costs, and production yield/value). Multiple linear regression analysis with absolute difference value test for the MFCA hypothesis (production costs, and yield/production value) moderated by green accounting. The results of the study show that MFCA (production costs) has no effect on green accounting. MFCA (Production Results) has a positive effect in increasing the sustainability of the company. The results of research related to moderating variables show that green accounting as a moderating variable strengthens the relationship between MFCA (yield/production value) in increasing company sustainability. Conversely, in the fourth and fifth hypotheses, green accounting weakens the MFCA (production costs) relationship in increasing the sustainability of the company.
{"title":"Green Accounting Memoderasi Material Flow Cost Accounting terhadap Peningkatan Keberlangsungan Perusahaan","authors":"Suciati Muanifah, Yenni Cahyani","doi":"10.37481/jmeb.v4i1.668","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.668","url":null,"abstract":"This study aims to test and find out the material flow cost accounting in increasing the sustainability of the company. In addition, this study also aims to test whether the green accounting variable moderates the relationship between each MFCA variable (production costs, and production yield/value) in increasing the sustainability of the company. The sample used in this research is energy companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2022 period. The total sample is 55 out of 11 companies using a purposive sampling technique. Methods of data analysis using multiple regression and moderating regression analysis with the absolute difference value approach. Multiple linear regression analysis for the MFCA hypothesis (production costs, and production yield/value). Multiple linear regression analysis with absolute difference value test for the MFCA hypothesis (production costs, and yield/production value) moderated by green accounting. The results of the study show that MFCA (production costs) has no effect on green accounting. MFCA (Production Results) has a positive effect in increasing the sustainability of the company. The results of research related to moderating variables show that green accounting as a moderating variable strengthens the relationship between MFCA (yield/production value) in increasing company sustainability. Conversely, in the fourth and fifth hypotheses, green accounting weakens the MFCA (production costs) relationship in increasing the sustainability of the company.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"6 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140519179","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to examine Financial Distress, Auditor Switching, and Audit Report Lag on Going Concern Audit Opinions in Companies that are Members of the Jakarta Islamic Index 70 for the 2018-2022 Period. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is Logistic Regression Analysis using the Eviews version 10 application and Microsoft Excel. The population used in this research is companies that are members of the Jakarta Islamic Index 70 for the 2018-2022 period. The data collection technique in this research is a purposive sampling technique with the results of 70 research populations becoming 37 research samples processed in this research. The research results show that simultaneously financial distress, auditor switching, and audit report lag influence going concern audit opinion. Partially, financial distress has an effect on going concern audit opinion, while auditor switching and audit report lag have no effect on going concern audit opinion.
{"title":"Pengaruh Financial Distress, Auditor Switching, dan Audit Report Lag terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan yang Tergabung dalam Jakarta Islamic Index 70 Periode 2018-2022)","authors":"R. Putra, Dea Annisa","doi":"10.37481/jmeb.v4i1.696","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.696","url":null,"abstract":"This research aims to examine Financial Distress, Auditor Switching, and Audit Report Lag on Going Concern Audit Opinions in Companies that are Members of the Jakarta Islamic Index 70 for the 2018-2022 Period. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is Logistic Regression Analysis using the Eviews version 10 application and Microsoft Excel. The population used in this research is companies that are members of the Jakarta Islamic Index 70 for the 2018-2022 period. The data collection technique in this research is a purposive sampling technique with the results of 70 research populations becoming 37 research samples processed in this research. The research results show that simultaneously financial distress, auditor switching, and audit report lag influence going concern audit opinion. Partially, financial distress has an effect on going concern audit opinion, while auditor switching and audit report lag have no effect on going concern audit opinion.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"53 5-6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140523806","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Epi Pransiska Br Barus, A. Siahaan, Halomoan Sihombing
This research aims to find out what influence Financial Literacy has on the Performance of Micro and Small Enterprises in Kabanjahe District. The independent variable is Financial Literacy and the dependent variable is Micro and Small Business Performance. The research method used is primary data collection techniques in the form of questionnaires. The sampling method used in this research is Conveience Sampling. With a total sample of 35 respondents. Data processing uses SPSS version 26 tools. Tests used in this research include descriptive statistical analysis, validity and reliability tests, normality tests, simple linear regression, and partial significance tests (t tests). The results of this research show that Financial Literacy (X) has a positive, significant effect on the Performance of Micro and Small Enterprises (Y) in Berastagi District. Based on the results of the t test, the Financial Literacy variable has an effect on the performance of Micro and Small Enterprises in Berastagi District by 0.040 (0.040<0.05).
{"title":"Pengaruh Literasi Keuangan terhadap Kinerja Usaha Mikro Kecil (UMK) di Kecamatan Berastagi","authors":"Epi Pransiska Br Barus, A. Siahaan, Halomoan Sihombing","doi":"10.37481/jmeb.v4i1.708","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.708","url":null,"abstract":"This research aims to find out what influence Financial Literacy has on the Performance of Micro and Small Enterprises in Kabanjahe District. The independent variable is Financial Literacy and the dependent variable is Micro and Small Business Performance. The research method used is primary data collection techniques in the form of questionnaires. The sampling method used in this research is Conveience Sampling. With a total sample of 35 respondents. Data processing uses SPSS version 26 tools. Tests used in this research include descriptive statistical analysis, validity and reliability tests, normality tests, simple linear regression, and partial significance tests (t tests). The results of this research show that Financial Literacy (X) has a positive, significant effect on the Performance of Micro and Small Enterprises (Y) in Berastagi District. Based on the results of the t test, the Financial Literacy variable has an effect on the performance of Micro and Small Enterprises in Berastagi District by 0.040 (0.040<0.05).","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140521853","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the organizational context, leadership assumes a pivotal role as a foundational element in executing functions and wielding authority. Occupying positions of prominence and wielding significant authority, leaders possess the capacity to effectively oversee and guide the organization. The leader's strategic positioning is indispensable, rendering them a key ally in advancing the collective interests of the organization's various echelons, ranging from the grassroots to the uppermost tiers, with a steadfast commitment to objective-oriented pursuits. This research endeavors to scrutinize the responses, perceptions, and evaluations of lecturers regarding the leadership exhibited by heads of study programs, thereby furnishing a comprehensive and contextual comprehension of the intricacies of leadership dynamics. The study was conducted at Pamulang University, focusing on the Undergraduate Management study program within the Faculty of Economics and Business. Primary respondents comprised level one lecturers who concurrently served as developers of the study program. Employing a simple random sampling technique facilitated by the distribution of direct questionnaires, the research data underwent analysis through qualitative descriptive methods. Findings from the research reveal that the leadership style demonstrated by the head of the Undergraduate Management study program at the Faculty of Economics and Business embodies democratic characteristics. This is evidenced by the active involvement of developer lecturers in all facets of the tri dharma activities and the decision-making processes inherent to the study program.
{"title":"EFFECTIVE LEADERSHIP: Building a Positive Academic Culture","authors":"Wahyudi Wahyudi","doi":"10.37481/jmeb.v4i1.652","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.652","url":null,"abstract":"In the organizational context, leadership assumes a pivotal role as a foundational element in executing functions and wielding authority. Occupying positions of prominence and wielding significant authority, leaders possess the capacity to effectively oversee and guide the organization. The leader's strategic positioning is indispensable, rendering them a key ally in advancing the collective interests of the organization's various echelons, ranging from the grassroots to the uppermost tiers, with a steadfast commitment to objective-oriented pursuits. This research endeavors to scrutinize the responses, perceptions, and evaluations of lecturers regarding the leadership exhibited by heads of study programs, thereby furnishing a comprehensive and contextual comprehension of the intricacies of leadership dynamics. The study was conducted at Pamulang University, focusing on the Undergraduate Management study program within the Faculty of Economics and Business. Primary respondents comprised level one lecturers who concurrently served as developers of the study program. Employing a simple random sampling technique facilitated by the distribution of direct questionnaires, the research data underwent analysis through qualitative descriptive methods. Findings from the research reveal that the leadership style demonstrated by the head of the Undergraduate Management study program at the Faculty of Economics and Business embodies democratic characteristics. This is evidenced by the active involvement of developer lecturers in all facets of the tri dharma activities and the decision-making processes inherent to the study program.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"142 52","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139537427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Generation Z, born between 1997 and 2012, has grown and developed in the digital era, exhibiting distinct characteristics in terms of personality and work motivation compared to previous generations. This research aims to analyze the impact of personality and motivation on the work productivity of Generation Z in the workplace. The study employs a quantitative method with a survey approach, targeting a sample of 200 Generation Z workers employed in various companies in Palembang city. Data is collected through a questionnaire containing questions about personality, motivation, and work productivity. The results of the research indicate that personality and motivation significantly influence the work productivity of Generation Z. Open, flexible, and future-oriented personalities positively affect the work productivity of Generation Z. Specifically, an open personality encourages Generation Z to adapt more easily to changes and new situations. Intrinsic motivation, characterized by the desire to engage in activities for pleasure or satisfaction, also enhances the work productivity of Generation Z. This is because intrinsic motivation propels Generation Z to work with enthusiasm and commitment.
Z 世代出生于 1997 年至 2012 年，在数字时代中成长和发展，与前几代人相比，在个性和工作动机方面表现出鲜明的特点。本研究旨在分析 Z 世代在工作场所的个性和工作动机对工作效率的影响。本研究采用定量调查法，抽样调查了 200 名受雇于巴伦邦市各家公司的 Z 世代员工。数据是通过问卷收集的，其中包含有关个性、动机和工作效率的问题。研究结果表明，个性和动机对 Z 世代的工作效率有重大影响。开放、灵活和面向未来的个性会对 Z 世代的工作效率产生积极影响。具体而言，开放的个性会促使 Z 世代更容易适应变化和新情况。Z世代的内在动力，即参与活动以获得快乐或满足的愿望，也会提高Z世代的工作效率。
{"title":"GEN Z DI DUNIA KERJA: Kepribadian dan Motivasi Jadi Penentu Produktivitas Kerja","authors":"Pramitha Kusuma Putri","doi":"10.37481/jmeb.v4i1.650","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.650","url":null,"abstract":"Generation Z, born between 1997 and 2012, has grown and developed in the digital era, exhibiting distinct characteristics in terms of personality and work motivation compared to previous generations. This research aims to analyze the impact of personality and motivation on the work productivity of Generation Z in the workplace. The study employs a quantitative method with a survey approach, targeting a sample of 200 Generation Z workers employed in various companies in Palembang city. Data is collected through a questionnaire containing questions about personality, motivation, and work productivity. \u0000The results of the research indicate that personality and motivation significantly influence the work productivity of Generation Z. Open, flexible, and future-oriented personalities positively affect the work productivity of Generation Z. Specifically, an open personality encourages Generation Z to adapt more easily to changes and new situations. Intrinsic motivation, characterized by the desire to engage in activities for pleasure or satisfaction, also enhances the work productivity of Generation Z. This is because intrinsic motivation propels Generation Z to work with enthusiasm and commitment.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"120 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139639413","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to investigate the impact of Debt Levels and Inventory Intensity on Tax Management Practices in Manufacturing Companies listed on the Indonesia Stock Exchange during the 2017-2021 period. A quantitative approach was used by collecting secondary data from the financial reports of 177 companies. The sample consisted of 54 manufacturing companies selected purposively, with a total of 230 data analyzed. Analysis was carried out using descriptive statistics, classical assumption tests, and panel data regression using Eviews version 12 software. The results showed that there was no significant influence between Debt Level (X1) and Inventory Intensity (X2) on Tax Management Practices (Y). These findings highlight the possibility of other factors having a more dominant role in tax management practices in the context of this research.
{"title":"Pengaruh Tingkat Hutang dan Inventory Intensity terhadap Manajemen Pajak","authors":"R. Astuti","doi":"10.37481/jmeb.v4i1.685","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.685","url":null,"abstract":"This research aims to investigate the impact of Debt Levels and Inventory Intensity on Tax Management Practices in Manufacturing Companies listed on the Indonesia Stock Exchange during the 2017-2021 period. A quantitative approach was used by collecting secondary data from the financial reports of 177 companies. The sample consisted of 54 manufacturing companies selected purposively, with a total of 230 data analyzed. Analysis was carried out using descriptive statistics, classical assumption tests, and panel data regression using Eviews version 12 software. The results showed that there was no significant influence between Debt Level (X1) and Inventory Intensity (X2) on Tax Management Practices (Y). These findings highlight the possibility of other factors having a more dominant role in tax management practices in the context of this research.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"38 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140527021","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Organizational innovation is an important factor for companies to achieve more competitive performance. Understanding how innovation capabilities emerge, develop, and apply can make important managerial scientific contributions. This study investigates the results of the main study on the determinants of organizational innovation capability, suggests some theoretical propositions for further studies based on the literature review. This study aims to identify the determinants of organizational innovation capability and the context in which the study is conducted. We identified and analyzed 43 articles through content analysis via Google Scholar. This study presents several results of studies on innovation capability in organizations, which are divided into determinants, internal, external aspects, and a collection of propositions to guide a research project in depth in questions that will be tested in further research. This study also makes a practical contribution, as it shows in which context each study of the identified determinants of innovation capability is applied.
{"title":"Determinant of Organizational Innovation: Literature Review","authors":"Sitti Rakhman","doi":"10.37481/jmeb.v4i1.663","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.663","url":null,"abstract":"Organizational innovation is an important factor for companies to achieve more competitive performance. Understanding how innovation capabilities emerge, develop, and apply can make important managerial scientific contributions. This study investigates the results of the main study on the determinants of organizational innovation capability, suggests some theoretical propositions for further studies based on the literature review. This study aims to identify the determinants of organizational innovation capability and the context in which the study is conducted. We identified and analyzed 43 articles through content analysis via Google Scholar. This study presents several results of studies on innovation capability in organizations, which are divided into determinants, internal, external aspects, and a collection of propositions to guide a research project in depth in questions that will be tested in further research. This study also makes a practical contribution, as it shows in which context each study of the identified determinants of innovation capability is applied.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"19 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140522915","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to find out future strategies to increase sales. The analysis used in this research is SWOT analysis. This research method uses descriptive qualitative research. In this analysis it is known that the Ciputat Branch of the Erafone Store is in quadrant I, this position indicates a company that is strong and has opportunities, so the appropriate strategy to implement is SO, namely the company optimizes its strengths to take advantage of existing opportunities by paying attention to all possible threats from competitors in the market. . SO Strategy steps that need to be given more attention are improving product quality, increasing product diversity, and being more responsive to customer demand. The Ciputat Branch of the Erafone Store can increase existing opportunities by taking advantage of the economy which is starting to grow steadily, the large number of people who are looking for cellphones because they are needed to enter certain locations, and the large number of young and old people who are interested in cellphones.
{"title":"Strategi Komunikasi Pemasaran “OPPO” Dalam Meningkatkan Penjualan Produk (Studi Pada Toko Erafone Ciputat – Tangerang Selatan)","authors":"M. Hanif, Ajimat Ajimat","doi":"10.37481/jmeb.v4i1.679","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.679","url":null,"abstract":"This research aims to find out future strategies to increase sales. The analysis used in this research is SWOT analysis. This research method uses descriptive qualitative research. In this analysis it is known that the Ciputat Branch of the Erafone Store is in quadrant I, this position indicates a company that is strong and has opportunities, so the appropriate strategy to implement is SO, namely the company optimizes its strengths to take advantage of existing opportunities by paying attention to all possible threats from competitors in the market. . SO Strategy steps that need to be given more attention are improving product quality, increasing product diversity, and being more responsive to customer demand. The Ciputat Branch of the Erafone Store can increase existing opportunities by taking advantage of the economy which is starting to grow steadily, the large number of people who are looking for cellphones because they are needed to enter certain locations, and the large number of young and old people who are interested in cellphones.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"174 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140523470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The value of a company is a crucial variable considered by investors in making investment decisions. Company value can be predicted using various factors, one of which is company size and financial performance. This research aims to examine the influence of company size and financial performance on company value. The study utilizes empirical data from LQ45-listed companies on the Indonesia Stock Exchange (IDX) during the period 2018-2022. Secondary data from 16 LQ45 companies, comprising 80 financial reports, are employed as the research data source. Panel data regression analysis is used for research analysis. The research results indicate that company size and financial performance have a positive influence on company value. Company size positively affects company value because larger-sized companies tend to have higher competitive advantages. Financial performance positively influences company value because companies with strong financial performance tend to have the potential to generate greater profits for shareholders.
{"title":"Ukuran Perusahaan dan Kinerja Keuangan: Faktor Penting dalam Memprediksi Nilai Perusahaan","authors":"Alya Rahma","doi":"10.37481/jmeb.v4i1.648","DOIUrl":"https://doi.org/10.37481/jmeb.v4i1.648","url":null,"abstract":"The value of a company is a crucial variable considered by investors in making investment decisions. Company value can be predicted using various factors, one of which is company size and financial performance. This research aims to examine the influence of company size and financial performance on company value. The study utilizes empirical data from LQ45-listed companies on the Indonesia Stock Exchange (IDX) during the period 2018-2022. Secondary data from 16 LQ45 companies, comprising 80 financial reports, are employed as the research data source. Panel data regression analysis is used for research analysis. The research results indicate that company size and financial performance have a positive influence on company value. Company size positively affects company value because larger-sized companies tend to have higher competitive advantages. Financial performance positively influences company value because companies with strong financial performance tend to have the potential to generate greater profits for shareholders.","PeriodicalId":370824,"journal":{"name":"AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis","volume":"43 35","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139634659","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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