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All Journal Jurnal Bahtera - Jurnal Pendidikan Bahasa dan Sastra Indonesia JOURNAL ON SOCIAL ECONOMIC OF AGRICULTURE AND AGRIBUSINESS JSI: Jurnal Sistem Informasi (E-Journal) INFERENSI Pedagogik : Jurnal Ilmiah Pendidikan dan Pembelajaran Fakultas Tarbiyah Unversitas Muhammadiyah Aceh Religi: Jurnal Studi Agama-agama Media Penelitian Pendidikan : Jurnal Penelitian dalam Bidang Pendidikan dan Pengajaran Sintesis Union: Jurnal Ilmiah Pendidikan Matematika Promotif: Jurnal Kesehatan Masyarakat Jurnal Gizi dan Dietetik Indonesia (Indonesian Journal of Nutrition and Dietetics) Pendas : Jurnah Ilmiah Pendidikan Dasar PENDIPA Journal of Science Education Dinamika : Jurnal Ilmiah Ilmu Administrasi Negara SYARI'AH : Jurnal Ekonomi Syari'ah Cakrawala Dini : Jurnal Pendidikan Anak Usia Dini Jurnal Ilmu Kedokteran dan Kesehatan Jurnal Akuntansi dan Bisnis Indonesian Journal of Social Science Education (IJSSE) Jurnal Pendidikan Ilmu Pengetahuan Sosial (JPIPS) Jurnal Magrobis Al-Bahtsu : Jurnal Penelitian Pendidikan Islam Journal of Science and Education (JSE) Jurnal Pengabdian kepada Masyarakat Behavioral Accounting Journal Predestinasi Joong-Ki : Jurnal Pengabdian Masyarakat JAPI: Jurnal Akses Pengabdian Indonesia Jurnal KaLIBRASI : Karya Lintas Ilmu Bidang Rekayasa Arsitektur, Sipil, Industri Tadris: Jurnal Pendidikan Islam Journal of Management and Social Sciences Central Publisher Journal International Journal of Teaching and Learning (INJOTEL) Classroom Experiences Prosiding Seminar Nasional dan Call For Paper Kebidanan Universitas Ngudi Waluyo Educandumedia: Jurnal Ilmu Pendidikan dan Kependidikan Jurnal Ilmu Komunikasi dan Sosial Politik AMNESIA (JURNAL MANAJEMEN SUMBER DAYA MANUSIA) Journal Innovation In Education Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Joong-Ki Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Multidisiplin Ilmu Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Elementaria Edukasia International Journal of Technology and Education Research JKM-Bid: Jurnal Kesehatan Masyarakat kebidanan Joong-Ki Proceeding of The International Conference on Management, Entrepreneurship, and Business E-Jurnal Akuntansi DIGITAL BUSINESS INSIGHTS JOURNAL
Sri Astuti
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Pengaruh Return on Equity, Komite Audit, dan Debt to Asset Ratio terhadap Nilai Perusahaan : Studi Empiris Perusahaan Sektor Perbankan yang Terdaftar di BEI Tahun 2020-2023 Rizky Mulasaputra; M. Muhayin A Sidik; Sri Astuti
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 1 (2026): Januari: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i1.2124

Abstract

This study investigates the influence of Return on Equity (ROE), the Audit Committee, and the Debt to Asset Ratio (DAR) on firm value in banking companies listed on the Indonesia Stock Exchange for the 2020–2023 period. Firm value is measured using Price to Book Value (PBV). The research is driven by a decline in firm value within the banking sector, which has the potential to affect investor confidence and investment decisions. A quantitative research design is applied, utilizing secondary data derived from published annual financial statements. The research population includes all banking firms listed on the Indonesia Stock Exchange, while the sample is determined through purposive sampling based on specific criteria. Hypothesis testing is conducted using multiple linear regression analysis. The empirical findings indicate that ROE has a significant partial effect on firm value, reflecting the importance of profitability in shaping market perceptions. In contrast, the Audit Committee and DAR do not show a significant individual impact on firm value. However, when examined simultaneously, ROE, the Audit Committee, and DAR collectively influence firm value.
Pengaruh Persepsi Manfaat Dan Persepsi Kemudahan Penggunaan Terhadap Keputusan Pembelian Pada Tiktok Shop Sri Astuti; Almansyah Rundu Wonua; Andry Stepahnie Titing
Journal of Management and Social Sciences Vol. 2 No. 4 (2023): November : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v2i4.664

Abstract

The purpose of this study was to determine: (1) The effect of perceived usefulness on purchasing decisions (study of management students at the University of Nineteen November Kolaka). (2) The Effect of Perceived Ease of Use on Purchasing Decisions (Study on Management Students at the University of Nineteen November Kolaka. This research uses a quantitative method approach. Data collection in this study uses observation and questionnaires. The population of this study is management students class 2018-2022. Meanwhile The sample of this research is 84 respondents by determining the sample using probability sampling technique.The data analysis technique used in this research is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) through measurement model test (outer model) and structural model test (inner model) with Smart PLS 3.0. Based on the research results it is known that the Perceived Usefulness variable has a positive and significant effect on Purchase Decisions as indicated by the P-Values ​​of 0.049. As well as the Perceived Ease of Use variable also has a positive and significant effect on Purchase Decisions this is indicated by the value P-Values ​​of 0.000.
Co-Authors Abu Bakar Ahmad Purnomo Ahmad Raihan Wildan Alfauzan Amin Almansyah Rundu Wonua Alya Febbyyana Basuki Alya, Alya Febbyyana Basuki Ammar Firmansyah Anang Walian Andi Setiawan Andry Stepahnie Titing Angga Patria Gama ANI SURTIANI Anita Khairunnisa Anwar Solihin Arif Makhsun Arini Hariyati Ashari Ismail Baboe, Kuwing Bela Hemalia Putri Budi Setiawan Budiyanto Budiyanto Cahyaningrum Camelia Safitri Daniel Happy Putra Dehen Erang Desty Endrawati Subroto DIAN LESTARI Diana Chalil Diani Syahfitri Eko Riady Ema Elvinawati Emilia Nur Achmada Eriawaty Ernawati Ernawati F. Rahayu Esti Firli Agustini Fitri Raya Fitriana S, Onny Hartono Hartono Hilman Haetami Ichsan Setiyo Budi Indratni Khair Indrawati Irawan Irawan Irawan Kusharyanti Kusharyanti Lutma Ranta Allolinggi M. Muhayin A Sidik M. Nahar M. Ramli M. Ramli Marthina Sanda Muhammad Affan Muhammad Furqan Muhammad Hamzah Muhammad Saleh Nasrun Nasrun Nasution, Annio Indah Lestari Nova Ayu Maharany Nur Islamiyati Nurbaety Nurbaety, Nurbaety Nurlaela Oktobery, Revnussa Putri Cahyani Putri Yayu R A Marlien Rahmanta Ginting Rani Ratu Habibah Resti Arania Ridwan Yahya Rinto Alexandro Rizki Cendra Kirana Rizky Mulasaputra Sakdiah Samsudin, Samsudin Seprian Ilham Sirilus Sirhi Siti Aisyah Siti Nurhaliza Sodiyahi Sri Rohaetin ST. Tangaya Subandi Subandi Suharyanto H. Soro Suprizen Suryati Theresyam Kabanga Tria Restiani Triase triase Tutik Apriyanti Uda, Tonich Vivi Lusia Wahyuningsih Wahyuningsih Yhona Paratmanitya Yuniarsi Tutiana Zhanaz Tasya Zulkarnain S.