Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Indonesia Auditing Research Journal International Journal of Economics, Management and Accounting
Ernawaty Usman
Universitas Tadulako, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Analysis of financial ratios as determinants of stock price changes Alisa Amelia; Muhammad Ansar; Ni Made Suwitri Parwati; Ernawaty Usman
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i2.737

Abstract

Focusing on banking companies listed on the IDX from 2021 to 2025, this study aims to analyze the impact of the LDR, NPL, NIM, and CAR on their stock prices. A panel data regression model and a quantitative methodology are used in this investigation. 41 businesses that satisfied the requirements during the study period were chosen using the purposive sample technique; as a result, the dataset had 205 data points. The findings show that whereas CAR significantly and favorably affects stock prices, LDR, NPL, and NIM have no influence. The variables examined in this study were restricted to LDR, NPL, NIM, and CAR, and cannot yet be applied to the whole banking sector, among other constraints. In order to present a more complete picture, future study is urged to incorporate more factors and prolong the observation duration.
The Effect of Accountability on Investment in Encouraging Regional Independence (A Study on Provinces in Indonesia) Fidiatuljana Fidiatuljana; Sugianto Sugianto; Ernawaty Usman; Fajar Gilang Yudistira
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 12 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i12.254

Abstract

Decentralization in Indonesia over the past 50 years has undergone many changes and updates, reflecting the need to increase the role of local governments. This study analyzes the extent of the influence of accountability on investment in increasing regional independence in Indonesia. The study used data from 34 provinces (170 observations) using purposive sampling techniques. The results of the study show that better audit opinions increase regional investment opportunities, but audit opinions issued by BPK have a negative impact on regional independence. Meanwhile, investment has a positive effect on regional independence but does not mediate the relationship between accountability and regional independence. The implications of this study are closely related to efforts to encourage regional independence through increased investment, so that local governments need to increase accountability in financial management, as reflected in the audit opinion, in order to create a conducive investment climate.
Co-Authors Alisa Amelia Fajar Gilang Yudistira Fidiatuljana Fidiatuljana Muhammad Ansar Ni Made Suwitri Parwati Sugianto Sugianto