jurnal kajian dan riset akuntansi (JKRA)

DETERMINASI NILAI PERUSAHAAN MELALUI PROFITABILITAS, STRUKTUR MODAL, KEBIJAKAN DIVIDEN, DAN KEPUTUSAN INVESTASI

2026-06-28T02:47:26+00:00

This study examines the effects of profitability, capital structure, dividend policy, and investment decisions on firm value in consumer-goods manufacturing companies listed on the Indonesia Stock Exchange during 2022–2024. Firm value is measured using the Price-to-Book Value ratio; profitability by Return on Assets; capital structure by Debt-to-Equity Ratio; dividend policy by Dividend Payout Ratio; and investment decisions by Price-to-Earnings Ratio. This research employs a quantitative method with a panel data approach. The sample was selected using purposive sampling, yielding 21 companies observed over three years, for a total of 63 observations. The data were analyzed using multiple linear regression analysis. The results indicate that profitability, dividend policy, and investment decisions partially have a positive and significant effect on firm value. Meanwhile, capital structure does not have a significant effect on firm value. Simultaneously, the four independent variables significantly influence firm value. These findings highlight the importance of strategic management in enhancing firm value through improved profitability, well-planned investment decisions, and consistent dividend distribution policies.

PENGARUH ENTERPRISE RISK MANAGEMENT, SUSTAINABILITY REPORT, CORPORATE REPUTATION, DAN INSTITUTIONAL OWNERSHIP TERHADAP NILAI PERUSAHAAN

2026-04-14T14:27:09+00:00

Penelitian ini bertujuan untuk menganalisis pengaruh Enterprise Risk Management (ERM), Sustainability Report, Corporate Reputation, dan Institutional Ownership terhadap nilai perusahaan pada perusahaan asuransi yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Populasi penelitian berjumlah 18 perusahaan asuransi dengan teknik purposive sampling sehingga diperoleh 14 perusahaan sebagai sampel. Data yang digunakan merupakan data sekunder yang bersumber dari annual report, sustainability report, dan laporan keuangan perusahaan. Metode analisis menggunakan regresi data panel dengan bantuan Eviews 12. Hasil penelitian menunjukkan bahwa Enterprise Risk Management berpengaruh negatif dan signifikan terhadap nilai perusahaan, sedangkan sustainablity report, corporate reputation dan institutional ownership tidak berpengaruh terhadap nilai perusahaan. Pengaruh variabel-variabel ini secara keseluruhan terhadap variabel terikat sebesar 22%, sisanya sebesar 78% dipengaruhi oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini.

PENGARUH VARIASI PRODUK, KUALITAS PRODUK, DAN HARGA TERHADAP MINAT BELI KONSUMEN HANDPHONE INFINIX (STUDI PADA KONSUMEN KECAMATAN BINAWIDYA PEKANBARU)

2026-05-18T03:40:18+00:00

Smartphones are technological devices that play a crucial role in consumer productivity, communication, and lifestyle, particularly among the younger generation. This study aims to analyze the influence of product variety, product quality, and price on purchase intention for Infinix smartphones. The research population comprised smartphone consumers in Binawidya District, Pekanbaru, selected using the purposive sampling method. Data were collected through questionnaires distributed to the respondents and subsequently analyzed quantitatively using multiple linear regression analysis. The results indicate that product variety, product quality, and price have a positive and significant effect on consumer purchase intention. Simultaneously, these three variables also contribute significantly to enhancing purchase intention and the potential for long-term brand loyalty

DETERMINAN KUALITAS AUDIT: PERAN KOMPETENSI, INTEGRITAS, INDEPENDENSI, AKUNTABILITAS, DAN DUE PROFESSIONAL CARE PADA AUDITOR INSPEKTORAT PROVINSI RIAU

2026-06-25T02:59:47+00:00

This study aims to analyze the effect of competence, integrity, independence, accountability, and due professional care on audit quality among auditors at the Riau Province Inspectorate. This research employed a quantitative approach using an associative method. Data were collected through questionnaires distributed to all auditors of the Riau Province Inspectorate, totaling 63 respondents, using a saturated sampling technique. The data were analyzed using multiple linear regression analysis.The results of the study indicate that competence, integrity, independence, accountability, and due professional care have a positive and significant effect on audit quality. These findings suggest that the better the auditors’ abilities, professional attitudes, and responsibilities in carrying out audit tasks, the higher the resulting audit quality. This study is expected to serve as a consideration for the Riau Province Inspectorate in improving the quality of auditor resources and strengthening the internal control system.

THE INFLUENCE OF COMPETENCY, INFORMATION TECHNOLOGY, TASK COMPLEXITY, AND WORKLOAD ON AUDITOR PERFORMANCE (A STUDY AT THE RIAU PROVINCE INSPECTORATE)

2026-05-18T02:40:30+00:00

The purpose of this study is to determine the effect of competence, information technology, task complexity and workload on auditor performance (study at the Riau provincial inspectorate. The research method used in this study is a quantitative method. The population of this study consists of auditors working at the Riau provincial inspectorate. The sample in this study uses a saturated sample where the entire population is used as a sample. The data source used in this study is primary data obtained directly from statements (questionnaires) distributed to respondents. Data analysis in this study uses multiple linear regression, which is carried out using the help of the Statistical Product and Service Solutions (SPSS) computer program. Based on the results of the determination test, the R Square value is 0.972, meaning that 97.2% of auditor performance is influenced by competence, information technology, task complexity, and workload. The remaining 2.8% is influenced by other factors outside of this study. The results of this study indicate that competence, task complexity and workload affect auditor performance. While information technology does not affect auditor performance.