Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal JAATB Journal of Accounting and Auditing
Maliki Heru Santosa
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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

Found 2 Documents
Search

 1 
Factors That Influence Share Prices In The Food And Beverages Subsector Listed On IDX 2021-2024 Aisyah Wulandari Marbun; Maliki Heru Santosa; Khoirun Nuranisa Safitri
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 2 (2025): February 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i1.646

Abstract

Purpose – This study aims to determine the effect of Profitability, Good Corporate Governance, Corporate Social Responsibility and Leverage on Share Price. Design/methodology/approach – This research uses quantitative data, the sample in this study is subsector food and beverages which are listed on Indonesia Stock Exchange in the period 2021-2024 as many as 40 companies selected through purposive sampling method. The analysis technique used is multiple linear regression analysis with E-views 9 as software. Findings – The results of this study indicate that the Profitability variable is not significant on Share Price, Good Corporate Governance is not significant on Share Price, Corporate Social Responsibility is significant on Share Price and Leverage is not significant on Share Price Research limitations/implications – This study only has several limitations that should be considered when interpreting the result. Sample size is limited to the subsector food and beverages and this research year only during 2021-2024
Financial Characteristics and Operating Cash-Flow-Based Earnings Quality: A Panel Data Study of Indonesian Raw Goods Firms Adissya Hawalia Husni; Elprina Sarah Azahra; Maliki Heru Santosa; Junainah Jaidi
Journal of Accounting and Auditing Vol. 3 No. 1 (2026): October 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v3i1.261

Abstract

Purpose – This study aims to analyze the influence of Profitability, Leverage, and Company Size on Profit Quality in raw goods sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Design/Methodology/Approach – This study uses a quantitative approach with secondary data. The research sample consisted of 46 companies in the raw goods sector that were selected using the purposive sampling method during the 2022–2024 period, resulting in 138 observations. Data analysis was carried out using panel data regression with Random Effect Model (REM) using the EViews 9 application. Findings – The results of the study show that Profitability has a negative and significant effect on the Quality Profit. Leverage has a positive and significant effect on the Quality Profit. Meanwhile, Company Size has a negative but not significant effect on Profit Quality. Limitations/Implications of Research – This study is limited by incomplete data availability, the relatively low Adjusted R-Squared of 10.6%, and the use of operating cash flow to net income as a single measure of Profit Quality. Future research may consider additional variables, longer observation periods, and alternative measures of Profit Quality. Despite these limitations, the findings provide practical implications for investors and other users of financial information by highlighting the importance of considering financial characteristics and operating cash flow when assessing Profit Quality in the Raw Goods sector. JEL : G30, G32, M41
Co-Authors Adissya Hawalia Husni Aisyah Wulandari Marbun Elprina Sarah Azahra Junainah Jaidi Khoirun Nuranisa Safitri