Article Per Year (5 Year)
p-Index From 2021 - 2026
2.502
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Kajian Akuntansi IJHCM (International Journal of Human Capital Management) Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Governors Innovative: Journal Of Social Science Research Enrichment: Journal of Multidisciplinary Research and Development Journal of Business Management and Economic Development Asian Journal of Social and Humanities Media Riset Bisnis Ekonomi Sains dan Terapan
Priharta, Andry
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Pengaruh Financial Knowledge, Financial Attitude, dan Parental Income Terhadap Financial Management Behavior Melalui Locus of Control sebagai Variabel Intervening (Studi pada Mahasiswa Universitas Muhammadiyah PROF. DR. HAMKA) Firdausi, Eka Selsabila; Riyanti, Riyanti; Priharta, Andry
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i12.16995

Abstract

Penelitian bertujuan untuk menguji dan mengetahui pengaruh Pengaruh Financial Knowledge, Financial Attitude, dan Perental Income Terhadap Financial Manajement Behavior Melalui Locus of control Sebagai Variabel Intervening (Studi Pada Mahasiswa Universitas Muhammadiyah Prof. DR. HAMKA). Jenis penelitiaan ini menggunakan penelitian kuantitatif yang bersifat deskriptif. Data yang dikumpulkan penelitian ini menggunakan kuesioner atau memberi beberapa lembar pernyataan untuk mengumpulkan data responden dengan jumlah responden sebanyak 375 orang. Responden diambil dari seluruh mahasiswa aktif Universitas Muhammadiyah Prof. DR. HAMKA. Data diolah dengan menggunakan Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa Financial Knowledge berpengaruh signifikan positif terhadap Locus of Control, Financial Attitude berpengaruh signifikan positif terhadap Locus of Control, Parental Income berpengaruh tidak signifikan terhadap Locus of Cotnrol, Financial Knowledge berpengaruh signifikan positif terhadap Financial Management Behavior, Financial Attitude berpengaruh signifikan positif terhadap Financial Management Behavior, Parental Income berpengaruh tidak signifikan negatif terhadap Financial Management Behavior, Locus of Control berpengaruh signifikan positif terhadap Financial Management Behavior, Financial Knowledge berpengaruh signifikan positif terhadap Financial Management Behavior melalui Locus of Control, Financial Atittude berpengaruh signifikan positif terhadap Financial Management Behavior melalui Locus of Control, Parental Income tidakberpengaruh signifikan terhadap Financial Management Behavior melalui Locus of Control.
Corporate Governance, Financial Performance and Macroeconomics: The Impact on Bank Profitability Information Priharta, Andry; Gani, Nur Asni; Munawaroh, Azizatul; Ananto, Tri
Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.vol7.no2.a2

Abstract

Banks are institutions with stringent regulations related to corporate governance implementation and the demand for high financial performance. Macroeconomic conditions significantly affect the financial performance, including profitability, of banks. The study focused on Indonesia's four state-owned banks, Bank Tabungan Negara (BBTN), Bank Negara Indonesia (BBNI), Bank Rakyat Indonesia (BBRI), and Bank Mandiri (BMRI). The research sample or saturated sample was the entire population. The 10-year observation period ran from 2011 to 2020. The panel data regression model with a common effect was used to evaluate the data. The data showed that CGPI and LDR had no discernible impact on profitability. While NPL and FOREX had a large negative impact on profitability as evaluated by ROA, CAR, NIM, SIZE, and BIRATE had a significant positive impact. All independent factors simultaneously have a major impact on profitability. All independent factors were able to explain their impact on profitability to a degree of 94.39%, according to adjusted R-squared, while other variables outside the model were responsible for the remaining effects.
PENGARUH ROA, NIM, NPL, DAN EPS TERHADAP HARGA SAHAM PERBANKAN BUMN (2016-2023) Sari, Permata; Priharta, Andry; Riyanti, Riyanti
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 4, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v4i1.544

Abstract

This study investigates the influence of Return on Assets (ROA), Net Interest Margin (NIM), Non-Performing Loan (NPL), and Earnings per Share (EPS) on the stock prices of state-owned banks (BUMN) in Indonesia during the 2016–2023 period. The research applies a quantitative associative approach using saturated sampling, with the population consisting of annual financial reports from PT Bank Mandiri (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Negara Indonesia (Persero) Tbk, and PT Bank Tabungan Negara (Persero) Tbk. The sample comprises eight years of data collected from 2016 to 2023. Data were analyzed through multiple linear regression using EViews. The results reveal that NIM, NPL, and EPS significantly affect stock prices, while ROA shows no significant effect. These findings highlight that profitability measured by ROA is not a determining factor in stock price movements of state-owned banks, whereas NIM, NPL, and EPS play a more critical role in influencing investor decisions and market valuation. Keywords : Earnings per Share (EPS), Net Interest Margin (NIM), Non-Performing Loan (NPL), Return on Assets (ROA), Stock Price.
FAKTOR YANG MEMENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Trisnawati, Tuti; Priharta, Andry
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 2, No 1 (2024): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v2i1.138

Abstract

This study aims to determine the effect of turnover intentions, time pressure, materiality, review procedures and quality control on premature termination of audit procedures. The research method used is a quantitative method using primary data. The sample determination in this study was taken through auditor data registered in the Directory KAPAP 2021, using the purposive sampling method and the slovin formula so that 90 respondents obtained results. The data obtained is then processed using IBM SPSS version 26 software using a statistical test tool, namely multiple regression analysis. The results of this study indicate that: (1) turnover intentions have a significant effect on premature termination of audit procedures; (2) time pressure has a significant effect on premature termination of audit procedures; (3) materiality has a significant effect on premature termination of audit procedures; (4) review and quality control procedures have a significant effect on premature termination of audit procedures; (5) turnover intentions, time pressure, materiality, review procedures and quality control simultaneously have a significant effect on premature termination of audit procedures. Keywords: Turnover Intentions, Time Pressure, Materiality, Quality Control and Review Procedures, Premature Sign-off of Audit Procedures
Effects of Financial Literacy and Digital Capital Access on MSMEs Financial Performance Yatimin, Yatimin; Priharta, Andry; Musharianto, Adi; Budiasih, Yanti
Journal of Business Management and Economic Development Том 4 № 01 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i01.2353

Abstract

This study aims to examine the effects of financial literacy and access to digital capital on the financial performance of micro, small, and medium enterprises (MSMEs) amid the increasing digitalization of financial services. Using a quantitative explanatory design, data were collected from MSME owners adopting digital financial services and analyzed using Structural Equation Modelling–Partial Least Squares (SEM-PLS). The results show that financial literacy has a positive and significant effect on MSME financial performance, indicating its important role in improving financial decision-making and business sustainability. Digital capital access also significantly enhances financial performance by improving liquidity and reducing financing constraints. Furthermore, the findings reveal that financial literacy and access to digital capital serve as complementary drivers of MSME performance. This study contributes to the literature by integrating financial literacy and digital capital access into a unified analytical framework in the digital finance context and provides practical implications for policymakers, financial institutions, and MSME actors to promote inclusive digital financial ecosystems and sustainable MSME growth.
CSR moderation in the relationship between green investment, CEO gender, environmental cost, and firm value Febrianto, Hendra Galuh; Priharta, Andry; Hakim, Luqman; Fitriana, Amalia Indah; Ali, Ahmad Fariz bin
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art13

Abstract

This study examines the impact of green investment, CEO gender leadership, and environmental expenses on business value, with corporate social responsibility (CSR) serving as a moderating factor. A quantitative methodology was used, with panel data from 11 industrial sector firms listed on the Indonesian Stock Exchange between 2020 and 2024. The sample was selected via purposive sampling, and the data were analysed using panel regression in Stata 17. The findings show that green investment, the presence of a CEO gender, and environmental charges all have a significant positive impact on firm value. Furthermore, CSR measured according to the Global Reporting Initiative (GRI) Standards 2021 strengthens the links between green investment and company value, CEO gender leadership and firm value, and environmental costs and firm value. These findings emphasise the strategic importance of CSR in increasing the value relevance of sustainability programs and gender-inclusive leadership. The study contributes to the growing literature on ESG (Environmental, Social, and Governance) by presenting empirical findings from an emerging market environment.
Co-Authors Afrizah, Isni agung setiawan Ali, Ahmad Fariz bin Ananto, Tri Arif, Zainal Eva Herianti Febrianto, Hendra Galuh Firdausi, Eka Selsabila Fitriana, Amalia Indah Gani, Nur Asni Handayani, Dwi Nita Harun, Siti Hafnidar Kurniawan, Rizaludin Luqman Hakim Muhammad Irfan Tarmizi Muhammad Luthfi Munawaroh, Azizatul Musharianto, Adi Nuur Aini, Nisriina Pantjatmono, Teguh Ramadhan, Zulfikar Ridwan, Riffatka Riyanti Riyanti Rustiana, Siti Hamidah Saiful Bahri Sari, Permata Sopa , Sopa Sulhendri Sulhendri, Sulhendri Tantri, Mitsalina Trisnawati, Tuti Wahidah, Nur Rachmah Yanti Budiasih, Yanti Yatimin Yatimin