Aug 2026· Jurnal Akuntansi Keuangan dan Bisnis· 0 citations· 18 references
Abstract
This study aims to test and analyze the effects of capital structure, audit opinions, and earnings management on firm value, with profitability as a control variable, in companies in the basic materials sector for the period 2020-2024. This is a quantitative study using secondary data in the form of annual financial statements of companies listed on the Indonesia Stock Exchange (BEI) for the period 2020-2024. The population in this study consists of 113 companies, and the sampling technique used the purposive sampling method, the result for sample is 27 companies. The data analysis tools used were Microsoft Excel and Eviews software version 12. The results of the study indicate that (1) The independent variable capital structure, proxied by Debt to Equity Ratio (DER), has a partial effect on firm value. (2) The independent variable audit opinion, proxied by a dummy, has no partial effect on firm value. (3) The independent variable earnings management, proxied by DA, has no partial effect on firm value. (4) The control variable profitability, proxied by Return On Asset (ROA) has no partial effect on firm value
This study aims to analyze the effect of profitability and capital structure on stock prices, with dividend policy as a moderating variable. A quantitative approach was employed using secondary data obtained from the annual financial reports of technology sector companies listed on the Indonesia Stock Exchange (IDX) du...
Ratna Kasdila, M. Muhammad· Jurnal ekonomi akuntansi dan...· 0 citations
Effective Tax Rate (ETR) of technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. The study employs a quantitative method using secondary data obtained from company financial statements. The research population consists of 47 technology sector companies listed on the IDX....
This study aims to examine the effect of capital structure and Good Corporate Governance (GCG) on firm value in the financials sector listed on the Indonesia Stock Exchange for the 2020-2024 period. Firm value is measured using the Price to Book Value (PBV) ratio, capital structure is proxied by the Debt to Equity Rati...
This study aims to analyze the impact of liquidity, activity, and solvency on the profitability of construction companies listed on the Indonesia Stock Exchange (IDX). The study employs a quantitative approach using panel data regression analysis. The research population consists of construction companies listed on the...
This study aims to test and analyze how much Operational Costs, Capital Structure, Net Sales, and Tax Planning affect Corporate Income Tax Payable. The type of research method used is associative quantitative. The data source for this research uses secondary data in the form of company financial statements. The populat...
This study aims to analyze the effect of independent commissioners, audit committees, and institutional ownership on stock returns of companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The background of this research is based on the importance of implementing good corporate governance in enha...
Shafwan Hafizh, Yudiana, M. A. Masruri et al.· Jurnal Akuntansi Keuangan da...· 0 citations
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