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ANALYSIS OF THE IMPACT OF FINANCIAL PERFORMANCE ON STOCK PRICES AND COMPANY VALUE AS MODERATION VARIABLES (CASE STUDY ON HEALTHCARE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE) Florid, Muhamad Irfan; Raflis, Ratnawati
Jurnal Apresiasi Ekonomi Vol 11, No 3 (2023)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v11i3.687

Abstract

Healthcare companies on the Indonesia Stock Exchange (IDX) face fierce competition during the ongoing Covid-19 pandemic, impacting the Jakarta Composite Index (IHSG) despite its stability around 6,000. Pharmaceutical stock prices surged at the pandemic's outset, crucial for investor assessments. This study examines healthcare companies listed on IDX from 2016 to 2020, involving 14 eligible firms. Data analysis employs descriptive statistics and multiple regression analysis, with data analyzed using Eviews 10. Results reveal CR, NPM, TATO, and ROE negatively and significantly affect stock prices, while GPM and EPS have negative but insignificant effects. RC and DER don't significantly impact stock prices, but ROA and PER demonstrate positive, significant effects. Simultaneously, CR, GPM, NPM, RC, TATO, DER, ROA, ROE, EPS, PER, and PBV collectively influence healthcare company stock prices. Company value doesn't moderate CR, RC, TATO, and PER's relationship with stock price but does moderate GPM, NPM, DER, ROA, ROE, EPS, and share prices. Prospective investors should consider factors beyond financial ratios for profitable returns. Keywords: Financial Performance, Stock Prices, Company Value
Pelatihan Finansial Melalui Pengenalan Laporan Keuangan Pada UMKM kota Solok ., Murnati; Raflis, Ratnawati; ., Rahmaita; ., Nini; ., Maivalinda; Hasnita RC, Rita Sri; Sulistianingsih, Henny; Turay, Tiara; Chairoel, Lucy; ., Firsta
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 2 (2025): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i2.2495

Abstract

Improving Financial Knowledge Financial reporting for MSMEs in Solok City is essential, considering that accounting is one of the competencies offered to these MSMEs. To provide in-depth knowledge about finance, a team of lecturers from Dharma Andalas University held a community service activity for MSMEs in Solok City. This activity was carried out by providing material related to knowledge about financial reports in accordance with currently applicable accounting standards. The number of people who participated in this Financial training activity was 61 people from Solok City. After this activity, the community, especially MSMEs in Solok City, learned the types and forms of company financial reports that comply with currently applicable standards.
Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi Yang Terdaftar di Bursa Efek Indonesia Putra, Mhd Arif Perdana; Indrayeni, Indrayeni; Raflis, Ratnawati
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 28 No 1 (2026): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v28i1.2482

Abstract

This study aims to examine the effect of carbon emission disclosure, environmental performance, and environmental costs on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sample selection used purposive sampling technique, resulting in 65 samples. The data analysis technique used multiple linear regression. The study results indicate that environmental performance has a positive effect on firm value, while environmental costs have a negative effect on firm value. Carbon emission disclosure does not affect firm value. This study is expected to provide knowledge to the energy sector industry on the importance of paying attention to environmental performance and improving the quality of the environment around the industry Abstrak Penelitian ini bertujuan untuk menguji pengaruh pengungkapan emisi karbon, kinerja lingkungan, dan biaya lingkungan terhadap nilai perusahaan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020–2024. Pemilihan sampel menggunakan teknik purposive sampling, sehingga diperoleh 65 sampel. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kinerja lingkungan berpengaruh positif terhadap nilai perusahaan, sedangkan biaya lingkungan berpengaruh negative terhadap nilai perusahaan. Pengungkapan emisi karbon tidak mempengaruhi nilai perusahaan. Penelitian ini diharapkan memberikan pengetahuan bagi industry sektor energi bahwa pentingnya memperhatikan kinerja lingkungan dan meningkatkan kualitas lingkungan hidup disekitar industry.