http://repository.president.ac.id/xmlui/handle/123456789/13682 2026-04-06T10:55:18Z 2026-04-06T10:55:18Z Intifada, Muhammad Yusuf http://repository.president.ac.id/xmlui/handle/123456789/13709 2026-02-20T10:08:27Z 2025-01-01T00:00:00Z

ANALISIS KELAYAKAN INVESTASI ATAS AUTOMATION TECHNOLOGY DI PT XYZ Intifada, Muhammad Yusuf Penelitian ini dilatarbelakangi oleh kebutuhan PT XYZ untuk menekan biaya tenaga kerja akibat persaingan yang semakin ketat serta tingginya biaya produksi. Permasalahan utama yang dikaji adalah kelayakan investasi teknologi otomatisasi pada periode 2022–2024 melalui evaluasi manfaat finansial dan risiko yang mungkin timbul. Penelitian ini bertujuan memberikan dasar pertimbangan strategis bagi perusahaan dalam pengambilan keputusan investasi dengan menggunakan tiga asumsi perhitungan, yaitu skenario A (data asumsi perusahaan), hybrid assumption dengan loan, dan hybrid assumption dengan cash. Metode yang digunakan berupa studi kasus pada dua sampai tiga proyek setiap tahunnya dengan pendekatan analisis finansial melalui indikator Net Present Value (NPV), Internal Rate of Return (IRR), Payback Periode, serta uji sensitivitas. Hasil penelitian menunjukkan bahwa seluruh skenario menghasilkan NPV positif, IRR di bawah Weighted Average Cost of Capital (WACC), dan Payback Period di bawah lima tahun, yang sesuai dengan teori kelayakan investasi serta mengindikasikan bahwa proyek dinilai Layak dijalankan. Meskipun demikian, penelitian ini masih memiliki ruang untuk pengembangan lebih lanjut, khususnya dengan memperluas variasi data dan mempertimbangkan faktor eksternal agar hasil yang diperoleh dapat semakin memperkuat validitas temuan

2025-01-01T00:00:00Z Hasibuan, Dwi Sri Widuri http://repository.president.ac.id/xmlui/handle/123456789/13708 2026-02-20T09:40:16Z 2025-01-01T00:00:00Z

THE EFFECT OF PROFITABILITY, LEVERAGE, LIQUIDITY AND DIVIDEND POLICY ON THE VALUE OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) LQ45 INDEX FOR THE PERIOD 2022-2024 Hasibuan, Dwi Sri Widuri This study aims to analyze the effect of profitability, debt ratio, liquidity, and dividend policy on the enterprise value of LQ45 issuers listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Data were obtained from annual financial reports using purposive sampling techniques, resulting in 49 observations. Statistical Package for the Social Sciences (SPSS) was used to test the hypotheses, and multiple linear regression with classical assumption tests was applied. The results show that profitability, debt ratio, liquidity, and dividend policy have a significant positive impact on enterprise value, both partially and simultaneously.

2025-01-01T00:00:00Z Gracia, Rachel Putri Judika http://repository.president.ac.id/xmlui/handle/123456789/13707 2026-02-20T09:37:42Z 2025-01-01T00:00:00Z

THE IMPACT OF AUDIT FEE AND AUDIT TENURE ON EARNINGS MANAGEMENT WITH AUDIT QUALITY AS A MODERATING VARIABLE Gracia, Rachel Putri Judika This study examines the impact of audit fees and audit tenure on earnings management, with audit quality serving as a moderating variable, in food and beverage firms listed on the Indonesia Stock Exchange from 2019 to 2023. The research employs a quantitative methodology utilizing an explanatory research design on 18 companies chosen through purposive sampling. Data analysis uses panel regression with the Fixed Effect Model and Moderated Regression Analysis. The findings indicate that audit fees do not significantly influence earnings management, whereas audit tenure has a significant positive impact on earnings management. Audit quality does not moderate the relationship between audit fees and earnings management, nor the relationship between audit tenure and earnings management. The limitations of this study encompass its concentration on a singular industry sector, specifically food and beverages, a relatively small sample size, a limited five-year research period, reliance on audit quality proxies solely on Big Four affiliation, and the exclusion of other variables, such as corporate governance or other company characteristics that could affect the relationship of the variables examined in this study.

2025-01-01T00:00:00Z Pangesti, Nanda Dede http://repository.president.ac.id/xmlui/handle/123456789/13706 2026-02-20T09:34:53Z 2025-01-01T00:00:00Z

EXPANSION READINESS ANALYSIS OF PT KEMILAU BINTANG TIMUR BASED ON INVESTMENT FEASIBILITY INDICATORS, SCENARIO ANALYSIS, AND COMPARISON ANALYSIS Pangesti, Nanda Dede This study evaluates the expansion readiness of PT Kemilau Bintang Timur (KBT), a shrimp farming enterprise in South Sulawesi, by integrating financial planning, investment feasibility analysis, scenario modelling, and benchmarking with PT Panca Mitra Multiperdana Tbk (UDNG). The research employs Net Present Value (NPV), Internal Rate of Return (IRR), Benefit-Cost Ratio (B/C), and Payback Period as key indicators, supported by scenario analysis under varying external conditions such as U.S. tariff policies. Results show that KBT’s expansion project yields a positive NPV of IDR 309 billion, an IRR of 50%, a B/C ratio of 1.40, and a payback period of 2.6 years under the base scenario, outperforming UDNG in terms of value creation and return. While heavy reliance on the U.S. market remains a risk, scenario analysis indicates that the project is financially viable under different conditions. However, in the worst-case scenario, the company and its investors face significantly lower returns, highlighting the importance of proactive risk mitigation and market diversification.

2025-01-01T00:00:00Z