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All Journal Jurnal STIE Semarang (Edisi Elektronik) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Kajian Bisnis STIE Widya Wiwaha Jurnal Ilmiah Akuntansi Kesatuan Jurnal Riset Akuntansi dan Bisnis Indonesia JURNAL AKUNTANSI DAN BISNIS Jurnal Riset Manajemen Akuntansi Indonesia Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha JCSE: Journal of Community Service and Empowerment Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Masyarakat Widya Wiwaha
Tjahjono, Achmad
STIE Widya Wiwaha
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH DEBT TO ASSET RATIO (DAR) DAN RETURN ON EQUITY (ROE) TERHADAP RETURN SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING: Studi Kasus pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdapat di Bursa Efek Indonesia Tahun 2017-2021 Nur, Lisa Amin; Tjahjono, Achmad
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 1 (2024): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v4i1.952

Abstract

This study aims to analyze the effect of Debt to Asset Ratio (DAR) and Return On Equity (ROE) on Stock Returns with Dividend Policy as an intervening variable. This study uses secondary data from the financial statements of manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange for 2017-2021. The sampling process used a purposive sampling method with a total of 12 companies in 5 years, so the total research sample was 60 samples. This study uses multiple regression analysis and path analysis using SPSS 24. The results of this study indicate that the Debt to Asset Ratio (DAR) has no significant positive effect on Stock Returns, but Return On Equity (ROE) has a significant positive effect on Stock Returns. Debt to Asset Ratio (DAR), Return On Equity (ROE), and Dividend Policy have no significant positive effect on Stock Returns. However, the Dividend Policy can mediate the Debt to Asset Ratio (DAR) and Return On Equity (ROE) to Stock Returns.
The Role of Management Ownership in Moderating the Effect of Company Size, Profitability, and Leverage on Company Value Viandika, Adhimsyah Huda; Tjahjono, Achmad
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i1.3068

Abstract

Competition between companies encourages managers to formulate strategies and make important decisions to ensure the survival of the company and achieve its established goals. This study aims to utilize managerial ownership as a moderating variable to analyze the effect of company size, profitability, and leverage on company value. The research objects include companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX) during the period 2019–2023. Using secondary data from annual financial reports, this study employs a quantitative approach. The data analysis method used is multiple linear regressions, which tests the direct relationship between the dependent variable (company value) and the independent variables (company size, profitability, and leverage). Additionally, this study examines the role of managerial ownership in moderating the relationship between these variables. The results indicate that company size, profitability, and leverage significantly affect company value. Specifically, company value increases with optimal management of size, profitability, and leverage. Furthermore, managerial ownership strengthens the relationship between these independent variables and company value.
ANALISIS KEBIJAKAN PERUSAHAAN MELAKUKAN REVALUASI ASET TETAP: Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Tjahjono, Achmad; Sari, Ratna Haninditya
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 8 No. 2 (2021): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.99 KB) | DOI: 10.32477/jrm.v8i2.285

Abstract

Fixed asset recognition is one of the main problems in fixed asset accounting. The use of cost does not reflect the true value of the asset so that the asset value is irrelevant. The IFRS convergence PSAK allows the use of the fair value (revaluation method) of fixed assets to reflect the current price so that the asset value becomes higher. Thus financial reports will provide more relevant information to users of financial statements to be used as a basis for decision making. This study aims to determine the effect of leverage, liquidity, company size, decrease in operating cash flow, fixed asset intensity, company growth on company policies to revaluate fixed assets in banking companies listed on the Indonesia Stock Exchange in 2015-2019. The populations of this study was taken using purposive sampling method with a total of 42 companies. The data used are secondary data in the form of annual financial reports and analyzed using logistic regression analysis techniques with a significance level of 5%. The results of this study are leverage, liquidity, and a partial decrease in operating cash flow have a positive and insignificant effect on fixed asset revaluation. Company size, fixed asset intensity, and company growth partially have a positive and significant effect on fixed asset revaluation. Taken together, the variables have a significant effect and are able to explain the variability to the dependent variable by 33,4%.
PENGARUH HERDING, OVERCONFIDENCE, RISK PERCEPTION, DAN ACCOUNTING KNOWLEDGE TERHADAP KEPUTUSAN INVESTASI DI BURSA SAHAM: Studi Pada Pelaku Investasi Bursa Saham di DIY Kuasa, Norma Norahayu; Tjahjono, Achmad
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 31 No 2 (2023): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v31i2.495

Abstract

The effect of herding, overconfidence, accounting knowledge and risk perception on investment decisions on the stock market. In today unstable economic conditions, investment is one of the decisions to save or even seek additional income. Investors are competing to benefit from every investment decision they make. Based on this, this study aims to analyze what factors influence investment decisions. This study will examine the effect of herding, overconfidence, risk perception, and accounting knowledge variables on investment decisions. The respondents of this research are investors in Yogyakarta who invest in the stock market. The number of samples in this study were 101 respondents with simple random sampling technique. The analysis of this research uses the help of the IBM SPSS program. The results of this study indicate that accounting knowledge has a positive and significant influence on investment decisions. However, herding, overconfidence, and risk perception do not have a positive and significant influence on investment decisions. Although there are variables that partially have no effect on investment decisions, this study finds that simultaneously all variables have an influence on investment decisions. The limitations of this study include the number of variables that are still small when compared to the existing population. In addition, researchers also did not select investors based on the category or type of investment made. In addition, this study found that the dependent variables in this study only had an effect of 27,8 percent to the independent variable (Investment Decision). Based on the result there are many more factors that influence investment decision.
PERAN KEPEMILIKAN ASING DALAM MEMODERASI PENGARUH KINERJA KEUANGAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Agusti, Orriyana; Tjahjono, Achmad
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 32 No 2 (2024): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v32i2.1035

Abstract

The aim of this study is to evaluate the moderating impact of foreign ownership on the relationship between capital structure and financial performance on firm value. The relationship between capital structure and financial performance on firm value. The research subjects were 625 Fast - Moving Consumer Goods Business (FMCG) companies registered (on) the Indonesian Stock Exchange​ listed on the Indonesian Stock Exchange between 2018 and 2022. 2018 and 2022 were the research subjects. ​ The research sample of 25 companies was selected. through the use of purposive sampling. 25 companies were selected through the use of purposive sampling. For the analysis, financial reports obtained from www.idx.co.id were used as secondary data. Obtained from www.idx.co.id were used as secondary data. Linear regression analysis Multiple regression analysis is used in this research as a data analysis technique. capital, and financial performance all have a major impact on a company's value. Interestingly, it was found that foreign ownership, which functions as a moderating variable, amplifies the impact of capital structure and financial performance on firm.
Co-Authors Adi Suryo Laras Agusti, Orriyana Ambarwati, Lilik Assery, Syeh Asvin, Ismi Budiyati, Kuntari Chaeriyah, Siti Deni Wijanarko Dila Damayanti Elvia Romyati Fajar, Rizki Nur Hafidzah, Nayanggita Haris , Abdul Husadari, Daning Imam Rudianto Inaniatita, Erlisa Intan Novitasari Ismantarti, Rahayu Junaidi.S , Agus Khanifudin, Muhammad Khasanah, Vika Fatkhiatul Khoirunnisa Cahya Firdarini Kuasa, Norma Norahayu Mayang Puspita Zahra Meidi Syaflan, Meidi Meo, Yohanes Lou Mohammad Awal Satrio Nugroho Muhammad Choirul Umam Novitasari, Intan Nugroho, Muhamad Awal Satrio Nur Widiastuti Nur, Lisa Amin Oktavianti, Rika Priyastiwi, Priyastiwi Putra, Muhammad Indra Dewanto Rachmawati Ayu Afifa Rahayu Ismantarti Ratna Haninditya Sari Rika Oktavianti Risa Nurwulan Sari Riska Rahmawati Riska Rahmawati Rizal Rahmat Cahyadi Rohmawati, Anisa Dwi Saputri, Raden Roro Brian Geta Hari Sari, Elina Kartika Sari, Ratna Haninditya Sela Melania Shinta Anggraini Shinta Anggraini, Shinta Siti Chaeriyah Siti Endarwati Suhartono Suhartono Suhartono Suhartono Suhartono Suhartono Uswatun Chasanah Viandika, Adhimsyah Huda Vica Novica Chaerulisa Wahyu Purwanto Yunita Fitri Wahyuningtyas Yunita Isna Ratri Zulkifli