Uji Beda Dampak Pandemi Covid 19: Pengaruh Pertumbuhan Aset, Profitabilitas, dan Struktur Modal terhadap Nilai Perusahaan Sub Sektor Restoran, Hotel & Pariwisata

Value is one of the important indicators in a company. This study aims to determine the faktors that affect firm value and analyze the effect of the Covid-19 pandemic on firm value in the restaurant, hotel, and tourism sub-sectors. Data analysis used multiple regression analysis through a quantitative descriptive approach. The company sample consists of restaurant, hotel, and tourism sub-sector companies listed on the IDX in 2019 and 2020. The variables observed include aset growth, profitability, capital structure, and firm value. Hypothesis testing was conducted to determine the effect of the independent variable on the dependent variable. The different test of the impact of the Covid-19 pandemic is intended to compare conditions before the pandemic and during the pandemic. The results show that aset growth, profitability, and capital structure have a significant simultaneous effect on firm value. However, partially, aset growth shows a negative effect on firm value. The different test shows that the profitability, capital structure, and company value before the pandemic is significantly different when compared to during the pandemic. This indicates that the pandemic has had a huge impact on the company.Nilai merupakan salah satu indikator penting dalam suatu perusahaan. Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi nilai perusahaan dan menganalisis pengaruh pandemi Covid-19 terhadap nilai perusahaan pada subsektor restoran, hotel, dan pariwisata. Analisis data menggunakan analisis regresi berganda melalui pendekatan deskriptif kuantitatif. Sampel perusahaan terdiri dari perusahaan subsektor restoran, hotel, dan pariwisata yang terdaftar di BEI pada tahun 2019 dan 2020. Variabel yang diamati antara lain pertumbuhan aset, profitabilitas, struktur modal, dan nilai perusahaan. Pengujian hipotesis dilakukan untuk mengetahui pengaruh variabel bebas terhadap variabel terikat. Uji beda pengaruh pandemi Covid-19 ditujukan untuk membandingkan kondisi sebelum pandemi dan pada saat pandemi. Hasil menunjukan bahwa pertumbuhan aset, profitabilitas, dan struktur modal berpengaruh signifikan secara simultan terhadap nilai perusahaan. Namun, secara parsial, pertumbuhan aset berpengaruh negatif terhadap nilai perusahaan. Uji beda menunjukkan bahwa nilai profitabilitas, struktur modal, dan nilai perusahaan sebelum pandemi berbeda nyata jika dibandingkan dengan pada saat pandemi. Hal ini mengindikasikan bahwa pandemi memberikan pengaruh yang sangat besar pada perusahaan

Interactive Effect of Capital Structure on Profitability and Earning Per Share of Sharia Bank

The purpose of this study was to examine the effect of return on assets (ROA) and return on equity (ROE) on earnings per share (EPS) with a debt to equity ratio (DER) as a moderator in Islamic banking in Indonesia. The data was obtained from Islamic banking which was indexed on the Indonesia Stock Exchange from 2016 to 2020. The data was then analyzed using the Moderated regression analysis (MRA) method to determine the relationship and interaction of each variable studied. The results showed that ROA had a positive effect on EPS and ROE had a negative impact on EPS. Meanwhile, DER weakens the relationship between ROA and ROE to EPS. This study confirms that the use of debt has a negative impact on the relationship between ROA and ROE on increasing Islamic banking profits in Indonesia

Analisis Liabilitas dan Ekuitas terhadap Laba Operasional pada PT AlloBank Indonesia, Tbk

This research was conducted with the aim of analyzing whether the Liability and Equity factors affect Operational Profit at PT.Allo Bank Indonesia. In this analysis, using a quantitative approach which uses secondary data collected from the quarterly financial reports of PT. AlloBank Indonesia, Tbk. from 2015 to 2022. The data was analyzed using descriptive analysis techniques, multiple linear regression analysis, classical assumption tests, and hypothesis testing. The results of the study show that partially Liabilities do not have a significant effect while Equity has a positive relationship and has a significant effect on Operating Income. Taken together, the Liability and Equity Variables have a significant impact on operating profit with an adjusted R square of 10.3%. However, this study has limitations on the representativeness of the secondary data which will affect the results of the analysis so that for future researchers, it is advisable to use more complete data and consider the measurement of relevant additional variables. &nbsp