Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Zaki Fakhroni
Mulawarman University, Samarinda, Indonesia.
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Systematic Risk, Earnings Persistence, and Earnings Response Coefficient: Moderator and Mediator Analysis (Evidence from Emerging Market Indonesia) Verdanica Desta Purwa; Zaki Fakhroni; Yunita Fitria
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 28 No. 1 (2026): Januari
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4676

Abstract

The results showed that systematic risk negatively and significantly affected the earnings response coefficient. Earnings persistence and investment opportunity set positively and significantly affected the earnings response coefficient. Both systematic risk and earnings persistence positively and significantly affected the investment opportunity set. The investment opportunity set did not mediate the relationship between systematic risk, earnings persistence, and the earnings response coefficient. However, audit quality moderated the effect of systematic risk and earnings persistence on the earnings response coefficient
The Effect of Profit Margin, Asset Turnover, and Leverage on Sustainable Growth Rate in Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange Azhari Hidayat Fikri; Aspyan Noor; Zaki Fakhroni
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 21 No. 3 (2025): Agustus
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v21i1.5067

Abstract

The Sustainable Growth Rate is the maximum sales growth that the company can achieve without changing its capital structure. Therefore, the sustainable growth rate is considered useful as it can describe the company's performance. This study aims to analyze the effect of profit margin, asset turnover, and leverage on sustainable growth rate in consumer goods industry companies listed on the Indonesia Stock Exchange. By using purposive sampling method, 18 companies were obtained as research samples with 2016-2020 used as the research period. The analytical method used is multiple linear regression analysis method. The results of the study show that: (1) profit margin has a positive and significant effect on the sustainable growth rate; (2) assets turnover has a positive effect on sustainable growth rate; (3) leverage has no significant positive effect on sustainable growth rate
Co-Authors Aspyan Noor Azhari Hidayat Fikri Verdanica Desta Purwa Yunita Fitria