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Pengaruh Informasi Keuangan dan Non Keuangan Terhadap Initial Return pada Perusahaan yang Melakukan IPO di Bursa Efek Indonesia pada Tahun 2019-2021 Khatimah, Khusnul; Khalid, Ansyarif
Jurnal Pendidikan Ekonomi (JUPE) Vol. 12 No. 1 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v12n1.p51-60

Abstract

This study aims to determine the effect of financial and non financial information as measured by Earning per Share (EPS), Return On Assets (ROA), Debt to Equity Ratio (DER), Leverage Level and Company Age on Intial return in companies that conduct an IPO and be listed on the Indonesia Stock Exchange.The type of research used in this research is quantitative research. The sample in this study is a manufacturing company that conducts an initial public offering (IPO) and is listed on the Indonesia Stock Exchange in 2019-2021 using the purposive sampling method. Purposive sampling is a sampling technique with certain criteria which results in a total sample of 23 companies. The type of data used in this research is quantitative data in the form of annual financial reports. Data sources used in data collection include secondary data. The data analysis classical assumptions. The purpose showed that partially based on the T-Test Earning Per Share (EPS) had a positive and significant effect on Initial Return. Return On Asset (ROA), Debt To Equity Ratio (DER), Leverage Level and Company Age have no effect on Intial Return.
PENGARUH AUDIT TENURE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2018-2020 Arizah, Ainun; Sasmita, Sasmita; Khalid, Ansyarif
Indonesian Journal of Research in Economy Vol. 1 No. 1 (2022): IJRE_1
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

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

Abstract

The purpose of this study is a quantitative type of research with the aim of knowing the effect od audite tenure on earnings management in manufacturing companies in the basic and cheminal industri sectors listed on the Indonesia Stock Exchange in 2018-2020. In this study, the data sources used in data collection include secondary data. The research variable used is Audit Tenure as the independent variable while Earnings Management as the dependent variable. The population in this study are manufacturing companies in the Basic and Chemical Industri Sector Listed on the Indonesia Stock Exchange in 2018-2020 while the samples used in this study were 39 manufacturing companies in the basic and cheminal industry sectors that met the sample criteria during the study period. The sampling technique in this study used purposive sampling. Analysis of the data used is simple regression analysis. The result of the study indicate that audit tenure has no effect on earnings management.
Pengaruh Penggunaan E-Wallet Dan Gaya Hidup Terhadap Perilaku Konsumtif Mahasiswa Melalui Financial Behavior Sebagai Variabel Mediasi Mattoreang, Andi Dina Fadlia; Mira, Mira; Salam, Abdul; Khalid, Ansyarif
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.432

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan e-wallet dan gaya hidup terhadap perilaku konsumtif mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar dengan financial behavior sebagai variabel mediasi. Menggunakan pendekatan kuantitatif dengan metode SEM-PLS terhadap 96 responden, hasil penelitian menunjukkan bahwa gaya hidup berpengaruh signifikan dan dominan dalam meningkatkan perilaku konsumtif, sementara financial behavior berpengaruh negatif signifikan yang berarti perilaku keuangan yang baik dapat menekan sifat konsumtif. Namun, penggunaan e-wallet tidak ditemukan berpengaruh signifikan terhadap perilaku konsumtif maupun financial behavior, dan financial behavior tidak terbukti mampu memediasi hubungan antar variabel. Implikasi penelitian ini menekankan pentingnya penguatan kontrol diri dan literasi keuangan bagi mahasiswa agar mampu mengelola gaya hidup di era digital guna menghindari perilaku konsumsi yang berlebihan.