INCOME : JURNAL KEUANGAN DAN PERBANKAN https://ojs.stiem-bongaya.ac.id/INCOME <p><strong>JURNAL KEUANGAN DAN PERBANKAN (INCOME) </strong>adalah jurnal yang dikelola secara peer review, berisi tulisan yang diangkat dari hasil penelitian, gagasan konseptual, kajian dan aplikasi teori di bidang Manajemen. </p> en-US INCOME : JURNAL KEUANGAN DAN PERBANKAN A Pengaruh Leverage dan Good Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia https://ojs.stiem-bongaya.ac.id/INCOME/article/view/587 <p><em>A This study aims to examine and analyze Leverage and Good Corporate Governance on Company Value in LQ45 Companies listed on the Indonesia Stock Exchange. Collection of secondary data obtained from financial reports using purposive sampling obtained 96 sample data. The results of these financial statements have been tested by classical assumptions in the form of normality tests, multicollinearity tests, heteroscedasticity test and autocorrelation tests. Methods of data analysis using data panel data regression techniques. The results of this study indicate that the first hypothesis, namely Leverage (X1), has a negative insignificant effect on Company Value (Y), the second hypothesis, namely Good Corporate Governance (X2), has a positive and significant effect on Company Value (Y) in LQ45 companies listed on the Indonesia Stock Exchange.</em></p> Wadzibah Nas Copyright (c) 2024 Volume 1 nomor 1 2024-08-31 2024-08-31 1 1 13 26 Analisis Kebijakan Hutang dan Keputusan Investasi terhadap Nilai Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia https://ojs.stiem-bongaya.ac.id/INCOME/article/view/614 <p><em>This study aims to provide empirical evidence regarding debt policy and investment decisions in predicting firm value by contrasting each variable. The object of research is telecommunications companies listed on the Indonesia Stock Exchange for the 2019 2021 period, by disclosing and displaying the required data, using rupiah currency units in financial reporting and companies that have not suffered losses. The method used in selecting objects in this study was purposive sampling using secondary data involving 12 telecommunications companies listed on the Indonesia Stock Exchange for the 2019-2021 period with a three-year observation period of 36 sample companies. The analysis model used in this study is a multiple linear regression analysis model which was carried out with the help of the SPSS program. The results of the study were tested with the classical assumption test in the form of a normality test, multicollinearity test, heteroscedasticity test, hypothesis test and coefficient of determination test. Methods of data analysis using descriptive statistical analysis techniques and inferential statistical analysis. And the results show that debt policies and investment decisions have a significant effect on the value of telecommunications companies listed on the Indonesia Stock Exchange.</em></p> Maria Yertas Copyright (c) 2024 INCOME : JURNAL KEUANGAN DAN PERBANKAN 2024-08-30 2024-08-30 1 1 51 62 Analisis Manajemen Modal Kerja dan Kinerja Keuangan Terhadap Nilai Perusahaan pada Perusahaan Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia (BEI) https://ojs.stiem-bongaya.ac.id/INCOME/article/view/609 <p><em>This research aims to analyze the influence of working capital management and financial performance on company value in transportation sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research uses a quantitative approach which analyzes pressure on secondary data in the form of numerical data using statistical methods. The data source is in the form of financial reports from 23 transportation companies for 3 years so that the total observation data is 69 observation data. Data were analyzed using descriptive statistics with the eviews 13 application. This research uses panel data regression to determine the relationship between Working Capital Management and financial performance on company value. Selection of panel data regression models using the Chow test, Hausman test and Langrange multiplier test. The research results show that both working capital management and financial performance variables do not have a significant effect on the value of transportation companies listed on the Indonesian Stock Exchange.</em></p> <p> </p> Andi Fajriansyah Copyright (c) 2024 INCOME : JURNAL KEUANGAN DAN PERBANKAN 2024-08-31 2024-08-31 1 1 1 12 Pengaruh Suku Bunga dan Ukuran Perusahaan terhadap Nilai Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) https://ojs.stiem-bongaya.ac.id/INCOME/article/view/613 <p><em>The purpose of this study is to ascertain how interest rates and business size affect the value of companies in the banking industry that are listed on the Indonesian Stock Exchange between 2020 and 2022. Purposive sampling techniques are employed in the data collecting process to get secondary data, which is derived from financial reports available through www.idx.co.id and data on shares of banking sector businesses. The sample of 30 firms was drawn from the population of 46 banking sector companies that were listed on the Indonesia Stock Exchange between 2019 and 2022. The study variable data findings have been examined for the presence of classical assumptions, such as heteroscedasticity, autocorrelation, multicollinearity, and normality. After the data is collected, it is analyzed using the Eviews version 13 program.&nbsp; The data analysis method uses panel data regression analysis techniques and hypothesis testing. The research findings indicate that the Interest Rate, proxied by Interest Rates, has a negative and significant effect on Company Value, proxied by Price to Book Value (PBV), while Company Size, proxied by Total Assets, has a positive and significant effect on Company Value, proxied by Price to Book Value (PBV)</em></p> Erniwati Madya Copyright (c) 2024 INCOME : JURNAL KEUANGAN DAN PERBANKAN 2024-08-30 2024-08-30 1 1 40 50 Arwen Pawennei Pengaruh Modal Kerja dan Volume Penjualan Terhadap Laba Bersih pada Perusahaan Makanan dan Minuan yang Terdaftar di Bursa Efek Indonesia (BEI) https://ojs.stiem-bongaya.ac.id/INCOME/article/view/586 <p><em>The purpose of this study was to determine and analyze the effect of Working Capital and Sales on Net Income in food and beverage sub-sector companies listed on the Indonesian Stock Exchange. The population in this study are food and beverage sub-sector manufacturing companies listed on the IDX at 2020-2022 with a total of 15 samples. The sampling technique used was Time series and obtained 45 observational data. The data collection technique is by downloading financial reports on the Indonesian Stock Exchange website. For instrument testing using linear regression analysis of panel data. The results of statistical testing of the results of the T (Partial) test of Working Capital has a positive effect on Net Income meanwhile Sales has a negative effect on Net Income.</em></p> <p><strong><em>Keywords : </em></strong><em>Cash Conversional Cycle, Return on Equity, Price Book to Value</em></p> <p> </p> Arwen Pawennei Copyright (c) 2024 INCOME : JURNAL KEUANGAN DAN PERBANKAN 2024-08-31 2024-08-31 1 1 27 39