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All Journal Jurnal Bina Praja Jurnal SOLMA Media Mahardhika JASF (Journal of Accounting and Strategic Finance) Community Engagement and Emergence Journal (CEEJ) Jurnal Ekonomi Dan Bisnis Journal of Economic, Public, and Accounting (JEPA) Terbuka Journal of Economics and Business Journal of Accounting and Finance Management (JAFM) Indonesian Journal of Advanced Research (IJAR) Sinergi Abdimas: Jurnal Pengabdian Masyarakat
Safitri, Julia
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Journal of Accounting and Finance Management (JAFM)

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Analysis of Financial Report Integrity as a Mediator on Company Value Letty Risanli, Vio; Safitri, Julia; Yuniarti, Rita
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.2026

Abstract

Numerous elements impact a company's valuation, with the primary objective being the maximization of profits and the enhancement of the welfare of the company's owners or shareholders. This research aims to investigate the influence of Liquidity and Company Size on Company Value, with Financial Statement Integrity serving as a mediating factor. The study encompasses 25 banking firms listed on the Indonesia Stock Exchange over the period from 2019 to 2023. The independent variables examined are liquidity and company size, while the dependent variable is company value, moderated by Financial Statement Integrity. Data analysis was performed utilizing panel data regression, employing Eviews 9 software. The analysis applied the Random Effect Model method, leading to the formulation of the equation Y = 446.9287 + 11.28726X1 - 8.279071X2 - 0.013080Z. The findings indicate that liquidity positively influences company value, whereas company size and performance do not have a significant impact. Additionally, liquidity does not affect company value when mediated by financial report integrity, nor do company size and performance, and financial report integrity itself does not influence company value.
Pengaruh Faktor Internal dan Makroekonomi Terhadap Underpricing Saham IPO di Bursa Efek Indonesia: Pendekatan Sektoral Tahun 2022–2024 Wenehen, Caecilia; Ekananda, Mahjus; Safitri, Julia
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2292

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Financial Leverage Perusahaan (DER), Reputasi Underwriter, Ukuran Perusahaan, Kinerja Keuangan Perusahaan (ROA), Inflasi, Produk Domestik Bruto (PDB), dan Suku Bunga terhadap fenomena underpricing pada perusahaan yang melakukan Initial Public Offering (IPO) di Bursa Efek Indonesia (BEI) selama periode tahun 2022 sampai dengan periode tahun 2024. Underpricing adalah fenomena dimana harga saham ketika IPO lebih rendah dibandingkan harga pasar setelah saham mulai diperdagangkan. Underpricing tidak menguntungkan bagi perusahaan, karena dana yang perusahaan peroleh tidak maksimal. Sebaliknya underpricing menguntungkan bagi investor karena memperoleh keuntungan dari selisih dari harga saham. Data yang digunakan dalam penelitian ini meliputi laporan keuangan perusahaan yang terdaftar di BEI serta variabel makroekonomi yang relevan, seperti inflasi, PDB, dan suku bunga. Metode analisis yang digunakan adalah regresi linier berganda untuk menguji hubungan antara variabel independen dengan underpricing. Hasil penelitian menunjukkan bahwa : Reputasi Underwriter tidak berpengaruh signifikan terhadap underpricing, Financial Leverage (DER) tidak berpengaruh signifikan terhadap underpricing, Kinerja Keuangan Perusahaan (ROA) berpengaruh positif dan signifikan terhadap underpricing, Ukuran Perusahaan (Size) tidak berpengaruh signifikan terhadap underpricing, Inflasi berpengaruh negatif dan signifikan terhadap underpricing, Suku Bunga berpengaruh negatif dan signifikan terhadap underpricing. Temuan dari penelitian ini dapat digunakan oleh investor, perusahaan yang akan melakukan IPO, serta regulator pasar modal dalam merumuskan kebijakan yang lebih baik terkait proses IPO.
Co-Authors Affandi, Muhamad Arief Andi Harmoko Arifin Andriyansah . Anfas, Anfas Eha Saleha Endi Rekarti, Endi Fathurrahman Fathurrahman Geraldina , Ira Hakiki, Moh. Saiful Handoko, Wiki Agus Tri Hendrian Hutasoit, Erikson Ira Geraldina Jayadi Jayadi Kardini, Ni Luh Letty Risanli, Vio Lutfi, Bahroni Mahjus Ekananda Malau, Albert Gamot Martino Wibowo Masditok, Tokit Muktiyanto, Ali Musran Munizu Nasir Pamungkas, Pamungkas Prasetya, Syarief Gerald Rahmat Hidayat Rahmati, Arinal Riyan Sisiawan Putra SRI RAHAYU Sudarmo, Agnes Sukendri, Nengah sumbodo, eka kusuma Wenehen, Caecilia Yuniarti, Rita