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Volatilitas Harga Saham Perusahaan Properti di BEI Sustari Alamsyah; Eni Suharti; Sintya Indah Suryani
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol 5, No 3 (2022): Jurnal SEKURITAS
Publisher : Prodi Manajemen Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skt.v5i2.15347

Abstract

Tujuan penelitian menganalisis volatilitas harga saham perusahaan property yang listing di BEI Tahun 2017-2020 ditinjau dari ROA, Leverage dan pertumbuhan aset. Melalui teknik purposive sampling, didapat sejumlah 18 perusahaan sampel. Analysis data menggunakan regresi data panel melalui program Eviews 11.0. Hasil riset membuktikan variabel ROA dan Leverage (DER) tidak mempengaruhi Volatilitas Harga Saham, Sementara Pertumbuhan Asset’s mempengaruhi Volatilitas Harga Saham. Implikasi temuan menunjukan bahwa pertumbuhan asset merupakan daya Tarik investor untuk berinvestasi pada perusahaan property
Strategi Bisnis Dalam Menentukan Kinerja Keuangan Perusahaan Properti Di Indonesia Eni Suharti; Dhea Zatira; Hamdani; Yogy Hendarji
Jurnal Ekonomi Vol. 27 No. 3 (2022): November 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i3.1182

Abstract

The purpose of this research is to look at the effects of business risk (DOL), growth strategy (SG) and capital structure (DER) on the performance of manufacturing companies in the property sub-sector listed on the Indonesia Stock Exchange in 2016-2020. This study uses a quantitative approach, with a population of 28 property sub-sector companies that are still listed on the Indonesia Stock Exchange for the period 2016 to 2020 and a sample of 22 companies where the sampling technique uses purposive sampling. The data analysis technique used is panel data regression analysis with the help of the Eviews 9 program. The results show that partially capital structure (DER) has no effect on company performance, business risk variable (DOL) has a positive and significant effect on company performance and for strategy variables growth (SG) partially has a positive and significant effect on company performance. Simultaneously business risk (DOL), growth strategy (SG) and capital structure (DER) have a positive and significant effect on company performance in the 2016-2020 period.
PENGARUH PROFITABILITAS, EARNING POWER, GROWTH TERHADAP EARNING MANAGEMENT Mohamad Zulman Hakim; Gusti Amanutaqwa; Hesty Erviani Zulaecha; Dewi Rachmania; Eni Suharti; Dhea Zatira
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 1 (2023): MARET : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i1.1278

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai Pengaruh Profitabilitas, Earning Power, dan Growth Terhadap Earning Management. Populasi dalam penelitian ini menggunakan sector Consumer Non Cyclical. Teknik Pengambilan sampel menggunakan Purposive Sampling. Metode Analisis data menggunakan Analisis Regresi Data Panel. Hasil penelitian menunjukan bahwa, Profitabilitas (ROA) tidak berpengaruh terhadap Earning Management. Earning Power tidak berpengaruh terhadap Earning Management, Growth berpengaruh negative terhadap Earning Management.
PENGARUH PROFITABILITAS, EARNING POWER, GROWTH TERHADAP EARNING MANAGEMENT Mohamad Zulman Hakim; Gusti Amanutaqwa; Hesty Erviani Zulaecha; Dewi Rachmania; Eni Suharti; Dhea Zatira
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 1 (2023): MARET : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i1.1278

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai Pengaruh Profitabilitas, Earning Power, dan Growth Terhadap Earning Management. Populasi dalam penelitian ini menggunakan sector Consumer Non Cyclical. Teknik Pengambilan sampel menggunakan Purposive Sampling. Metode Analisis data menggunakan Analisis Regresi Data Panel. Hasil penelitian menunjukan bahwa, Profitabilitas (ROA) tidak berpengaruh terhadap Earning Management. Earning Power tidak berpengaruh terhadap Earning Management, Growth berpengaruh negative terhadap Earning Management.
Does Executive Compensation Moderate the Impact of Ownership Structure and CEO Characteristics on Earnings Management? Evidence from Indonesian Manufacturing Companies Hamdani; Imam Hidayat; Sustari Alamsyah; Dhea Zatira; Eni Suharti; Sonia Nadia Muslimah; Hendra Galuh Febrianto
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/0cc46x92

Abstract

This study addresses the urgent need to understand how corporate governance mechanisms influence earnings management practices in emerging markets. The research aims to examine the effects of public ownership, female CEOs, ethnic CEOs, and managerial ownership on earnings management, with executive compensation as a moderating variable. Using panel data regression analysis with Eviews 12 on 25 manufacturing companies listed on the Indonesia Stock Exchange (2019-2023), this study employs purposive sampling technique. Findings reveal that female CEOs and ethnic CEOs significantly influence earnings management, while public ownership and managerial ownership show no significant effects. Executive compensation effectively moderates the relationships between female/ethnic CEOs and earnings management, but fails to moderate public and managerial ownership effects. This research contributes to corporate governance literature by integrating demographic diversity and ownership structure perspectives, providing novel insights into how executive characteristics and compensation schemes interact to shape financial reporting practices in emerging market contexts, offering practical implications for regulatory frameworks and corporate policy design.
Efektivitas Sistem Informasi Akuntansi : Apakah Itu Penting? Sulhendri Sulhendri; Septi Wulandari Chairina; Eni Suharti; Gunawan Mulya Pratama; Aidil Himan Irrofiqi
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 5 No. 1 (2023)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v5i1.7894

Abstract

Pendahuluan: Pada satu pertanyaan, mengapa banyak perusahaan beralih menggunakan teknologi informasi karena teknologi informasi sering digunakan sebagai strategi dan peluang dalam perkembangan dunia bisnis khususnya dalam hal penerapan sistem informasi. Semakin majunya perkembangan system informasi di bidang akuntansi akan banyak memengaruhi bidang bidang lainnya didalam perusahaan yaitu perkembangan dalam system produksi dan penjualan. Metode Penelitian: Penelitian ini termasuk ke dalam jenis penelitian kuantitatif. Metode pengumpulan data yang digunakan adalah data primer dengan metode survey lapangan. Teknik yang digunakan yaitu dengan menyebarkan kuesioner kepada responden Supervisor, Manager dan Direktur perusahaan Ritel di Bumi Serpong Damai Tengerang Selatan. Pengujian data penelitian ini diolah menggunakan Smartpls dan Sobel Tes. Hasil: Hasil penelitian ini menunjukkan bahwa Pemanfaatan Teknologi Informasi berpengaruh signifikan terhadap Kompleksitas Tugas dan berpengaruh tidak signifikan terhadap Efektivitas Sistem Informasi Akuntansi. Kemampuan Pemakai berpengaruh tidak signifikan terhadap Kompleksitas Tugas dan Efektivitas Sistem Informasi Akuntansi. Sedangkan Kompleksitas Tugas berpengaruh signifikan terhadap Efektivitas Sistem Informasi Akuntansi. Pengaruh tidak langsung dimana Pemanfaatan Teknologi Informasi terhadap Efektivitas Sistem Informasi Akuntansi berhasil dimediasi oleh Kompleksitas Tugas dan Kemampuan Pemakai terhadap Efektivitas Sistem Informasi Akuntansi belum berhasil dimediasi oleh Kompleksitas Tugas. Simpulan: Penelitian ini juga menunjukkan dan menjawab pertanyaan apa itu dan apakah itu penting efektivitas sistem informasi akuntansi dimana Sistem Informasi Akuntansi (SIA) dapat memberikan nilai dan dukungan bagi organisasi dalam pengelolaan informasi keuangan dan akuntansi. Mediasi, seperti yang disebutkan dalam pertanyaan, adalah tentang bagaimana kompleksitas tugas dapat memediasi atau memengaruhi hubungan antara pemanfaatan teknologi dan kemampuan pemakai terhadap efektivitas SIA. Pada hasilnya kompleksitas tugas belum berhasil memoderasi atau mengubah dampak dari pemanfaatan teknologi dan kemampuan pemakai terhadap efektivitas SIA.
The Influence of Digital Customer Experience and Security Perseptions on Customer Trust at PT. Sinar Artha Semesta Yudho Bagas Reynaldi; Eni Suharti; Cahyani Kurniastuti
West Science Business and Management Vol. 4 No. 02 (2026): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v4i02.2918

Abstract

(Introduction) The advancement of digital technology has transformed the way companies interact with customers. The digital customer experience is a crucial factor in creating customer satisfaction and loyalty in online services. Furthermore, security perceptions plays a crucial role in building customer trust when using digital platforms. (Background Problems) Many customers are still hesitant to use digital services because they are worried about the quality and security perseptions of the services. (Novelty) Previous studies have addressed digital customer experience and security perceptions separately. However, this study, which analyzes the combined influence of these variables on customer trust in the context of digital services, is still limited. (Research Methods) This study uses a quantitative approach, data was collected through questionnaires distributed to 84 respondents using probability sampling techniques and data processing was assisted by Microsoft Excel and SPSS software version 29. (Finding/Results) The results of the study show that 1.) Digital Customer Experience has a positive and significant impact on Customer Trust; 2.) Security Perseptions has a positive and significant impact on Customer Trust; 3.) Digital Customer Experience and Security Perseptions simultaneously have a positive and significant impact on Customer Trust. In addition, it has a contribution of 50.1% while the remainder is influenced by other variables not studied. (Conclusion) Improving the quality of the Digital Customer Experience and Security Perseptions can increase Customer Trust in PT. Sinar Artha Semesta. Therefore, the company needs to continuously optimize the Digital Customer Experience and Security Perseptions aspects to maintain and enhance Customer Trust.