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Pengaruh Return On Asset (ROA), Dividen Payout Ratio (DPR) dan Earnings Per Share (EPS) Terhadap Return Saham pada Perusahaan Sektor Perindustrian yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2022 Imas Nurika; Endang Dwi Wahyuningsih; Dimas Adi Wicaksono
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v30i1.196

Stock returns are one of the indicators in investor investment decision making. Factors that influence stock returns are internal (fundamental) factors, namely ROA, DPR and EPS. The purpose of this study was to determine: the effect of Return On Asset (ROA) on Stock Returns, the effect of Dividend Payout Ratio (DPR) on Stock Returns, and the effect of Earnings Per Share (EPS) on Stock Returns in Industrial Sector companies listed on the Indonesia Stock Exchange in 2020-2022. The data analysis method used is multiple linear regression analysis. Findings: Return On Asset (ROA) has a positive and significant effect on Stock Returns, Dividend Payout Ratio (DPR) does not affect Stock Returns, and Earnings Per Share (EPS) does not affect Stock Returns. The implication of this study for investors is that they can use ROA as the main indicator in analyzing potential opportunities to gain profit from capital gains from stock returns before making investment decisions. The implication for management is to focus on strategies to optimize the use of assets to generate greater profits. Meanwhile, the implications for regulators and policy makers are to encourage transparency in financial reports and the preparation of capital market literacy programs.

Pengaruh Ukuran Perusahaan, Komite Audit, dan Kepemilikan Publik Terhadap Audit Delay (Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2018) Endang Dwi Wahyuningsih; Akayati Akayati
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v30i1.209

This study aims to examine the effect of Firm Size, Audit Committee, and Public Ownership on Audit Delay in manufacturing companies in the Basic and Chemical Industries sector listed on the Indonesia Stock Exchange during the period 2016-2018. Audit Delay is an important indicator that reflects the duration of time required to complete an audit of financial statements. This study uses a quantitative approach with secondary data taken from the annual reports of companies listed on the Indonesia Stock Exchange. The population of this study consists of manufacturing companies in the Basic and Chemical Industries sector listed on the Indonesia Stock Exchange during the period 2016-2018. The sampling technique used is purposive sampling, resulting in a sample of 168 companies. The independent variables in this study are Firm Size, Audit Committee, and Public Ownership, while the dependent variable is Audit Delay. Data analysis was conducted using multiple linear regression. The results show that: first, Firm Size has a significant negative effect on Audit Delay, meaning that the larger the company size, the faster the audit process. Second, Public Ownership has a significant positive effect on Audit Delay, indicating that companies with public ownership tend to take longer to complete audits. Third, the Audit Committee does not have a significant effect on Audit Delay, meaning that the presence of an audit committee does not influence the audit completion time. This study contributes to a better understanding of the factors affecting audit delay in public companies.

Analisis Pengaruh Roe, Sales Growth, Dan Tato Terhadap Financial Distress (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di BEI Tahun 2017-2019) Endang Dwi Wahyuningsih; Praditya Dewi Arumsari; Aniqotunnafiah Aniqotunnafiah; Eka Dewi Septiana
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 1 (2022): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i1.663

Tujuan dari penelitian ini : 1). Memperoleh bukti pengaruh ROE (Return On Equity) terhadap Financial Distress, 2). Memperoleh bukti Sales Growth terhadap Financial Distress, 3). Memperoleh bukti TATO (Total Asset Turnover) terhadap Financial Distress. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling, pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI, diperoleh sebanyak 120 sampel. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan alat bantu SPSS 19 (Statistical Product and Service Solutions). Hasil penelitian ini yaitu menunjukkan bahwa 1. Return on Equity (ROE) berpengaruh negative signifikan terhadap Financial Distress, 2. Sales Growth berpengaruh negative signifikan terhadap Financial Distress, 3 TATO (Total Asset Turnover) tidak berpengaruh terhadap Financial Distress.

Sosialisasi Dan Praktik Pengisian Buku Administrasi Bank Sampah “Sami Berkah” Kecamatan Tembalang Kota Semarang Aniqotunnafiah; Endang Dwi Wahyuningsih; Kasidi; Nikmatul Hasanah; Ika Sabrina Luthfi
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 4 No 2 (2025): Agustus 2025: Jurnal Pengabdian Kepada Masyarakat (ABDIMAS)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract: Waste has become a serious threat to environmental sustainability and a contributing factor to global warming. Waste banks are a strategic solution to reduce the impact of waste generation by implementing the 3R principle (Reduce, Reuse, Recycle). This community service activity aims to improve the administrative and financial management capabilities of the "Sami Berkah" Waste Bank, located in Desa Meteseh, Kecamatan Tembalang, Kota Semarang. The implementation method included lectures, mentoring, and hands-on practice in filling out administrative books, including the Member Registration Book, Waste Bank Savings Book, Member List, Financial Ledger, Member Deposit Summary Book, and Attendance List. The activity results showed that Waste Bank administrators and members were able to follow and carry out the administrative book filling process effectively through simulations of new member registration and waste deposits. Proper bookkeeping administration has been proven to optimize waste management and increase operational effectiveness. However, there are still limitations in terms of digital information access for customers and the preparation of comprehensive financial reports. This activity makes a significant contribution to increasing transparency and accountability in Waste Bank management as a business unit that manages waste for the community. Keywords: Waste Bank, Financial Administration, Transparency, Accountability, Waste Management

Corporate Governance sebagai Determinan Integritas Laporan Keuangan: Studi Empiris pada Sektor Transportasi dan Logistik Indonesia Periode 2020-2024 Aniqotunnafiah; Endang Dwi Wahyuningsih; Kasidi; Made Kony Koswara
Jurnal Bingkai Ekonomi (JBE) Vol 10 No 2 (2025): Agustus 2025: Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v10i2.631

Abstract. This study to examine corporate governance as a determining factor for the integrity of financial reports in the Indonesian transportation and logistics industry. This research investigates the impact of three main components of corporate governance, including managerial ownership, independent board of commissioners, and audit committees on the integrity of financial reports. The research information is sourced from all business entities in transportation and logistics listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, with a total population of 37 entities and a sample that meets the criteria of 32 entities. The analysis uses multiple linear regression to examine the correlation between independent variables and dependent variables. The findings of this research show that managerial ownership does not have a significant impact on the credibility of financial reports, the independent board of commissioners has a negative and significant effect on the credibility of financial reports, the audit committee has a positive and significant impact on the credibility of financial reports. This result validates that corporate governance components have varying functions in determining the quality of financial reporting in Indonesia's transportation and logistics sector, with the audit committee being the most optimal component in strengthening the credibility of financial reports. Keywords: Corporate governance, Integrity of financial reports, Transportation and logistics

Sosialisasi Dan Praktik Pengisian Buku Administrasi Bank Sampah “Sami Berkah” Kecamatan Tembalang Kota Semarang Aniqotunnafiah; Endang Dwi Wahyuningsih; Kasidi; Nikmatul Hasanah; Ika Sabrina Luthfi
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 4 No 2 (2025): Agustus 2025: Jurnal Pengabdian Kepada Masyarakat (ABDIMAS)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract: Waste has become a serious threat to environmental sustainability and a contributing factor to global warming. Waste banks are a strategic solution to reduce the impact of waste generation by implementing the 3R principle (Reduce, Reuse, Recycle). This community service activity aims to improve the administrative and financial management capabilities of the "Sami Berkah" Waste Bank, located in Desa Meteseh, Kecamatan Tembalang, Kota Semarang. The implementation method included lectures, mentoring, and hands-on practice in filling out administrative books, including the Member Registration Book, Waste Bank Savings Book, Member List, Financial Ledger, Member Deposit Summary Book, and Attendance List. The activity results showed that Waste Bank administrators and members were able to follow and carry out the administrative book filling process effectively through simulations of new member registration and waste deposits. Proper bookkeeping administration has been proven to optimize waste management and increase operational effectiveness. However, there are still limitations in terms of digital information access for customers and the preparation of comprehensive financial reports. This activity makes a significant contribution to increasing transparency and accountability in Waste Bank management as a business unit that manages waste for the community. Keywords: Waste Bank, Financial Administration, Transparency, Accountability, Waste Management

DAMPAK PROFITABILITAS DAN SOLVABILITAS PADA PROBABILITAS KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Wicaksono , Dimas Adi; Dwi Wahyuningsih , Endang; Aniqotunnafiah
Jurnal Bingkai Ekonomi (JBE) Vol 9 No 2 (2024): Agustus 2024: Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v9i2.450

The purpose of this research is to empirically test the effect of profitability and solvency on the timeliness of submitting financial reports. Through this research design, it is hoped that it will contribute to science, as well as practical benefits in an effort to present solutions related to the timeliness of submitting financial reports. There are 17 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021 which are the locus of this research. Purposive sampling was carried out as a method of determining the sample of data and logistic regression analysis was carried out using Stata software. The findings of this study indicate that profitability and solvency have an influence on probability the timeliness of financial report submission.

Corporate Governance sebagai Determinan Integritas Laporan Keuangan: Studi Empiris pada Sektor Transportasi dan Logistik Indonesia Periode 2020-2024 Aniqotunnafiah; Endang Dwi Wahyuningsih; Kasidi; Made Kony Koswara
Jurnal Bingkai Ekonomi (JBE) Vol 10 No 2 (2025): Agustus 2025: Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v10i2.631

Abstract. This study to examine corporate governance as a determining factor for the integrity of financial reports in the Indonesian transportation and logistics industry. This research investigates the impact of three main components of corporate governance, including managerial ownership, independent board of commissioners, and audit committees on the integrity of financial reports. The research information is sourced from all business entities in transportation and logistics listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, with a total population of 37 entities and a sample that meets the criteria of 32 entities. The analysis uses multiple linear regression to examine the correlation between independent variables and dependent variables. The findings of this research show that managerial ownership does not have a significant impact on the credibility of financial reports, the independent board of commissioners has a negative and significant effect on the credibility of financial reports, the audit committee has a positive and significant impact on the credibility of financial reports. This result validates that corporate governance components have varying functions in determining the quality of financial reporting in Indonesia's transportation and logistics sector, with the audit committee being the most optimal component in strengthening the credibility of financial reports. Keywords: Corporate governance, Integrity of financial reports, Transportation and logistics

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