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Financial Ratios and Stock Prices in Automotive Companies: Faktor-faktor yang Mempengaruhi Perilaku Konsumtif Mahasiswa dalam Konteks E-Commerce Mukharomah , Anis Krismawati; Hanif, Aisha
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1471

Abstract

General Background: Stock prices are a key indicator for investors in assessing firm value in capital markets. Specific Background: Financial ratios are widely used to evaluate company performance in the automotive and component subsector listed on the Indonesia Stock Exchange. Knowledge Gap: Limited studies examine profitability, liquidity, and leverage ratios simultaneously with earnings per share as a moderating variable in this subsector. Aims: This study examines the relationship between Return on Assets, Current Ratio, and Debt to Equity Ratio on stock prices with Earnings per Share as a moderating variable. Results: The findings show that Return on Assets, Current Ratio, and Debt to Equity Ratio are statistically associated with stock prices, while Earnings per Share moderates these relationships. Novelty: The study integrates earnings per share as a moderating variable within a financial ratio framework in automotive companies. Implications: The results provide insights for investors and researchers in evaluating stock price movements using financial statement information. Keywords: Stock Price, Return On Assets, Current Ratio, Debt To Equity Ratio, Earnings Per Share Key Findings Highlights: Profitability indicators show a consistent relationship with market valuation. Liquidity and leverage ratios are linked to variations in share values. Earnings per share strengthens the association between financial ratios and stock valuation.
THE ROLE OF INTERNAL AUDIT IN IMPROVING TRANSPARENT FINANCIAL MANAGEMENT AT MUHAMMADIYAH 1 WARU ELEMENTARY SCHOOL, SIDOARJO Biduri, Sarwenda; Hanif, Aisha; Maryanti, Eny; Firnata, Tifani Angga
Journal of Social Comunity Services Vol. 3 No. 1 (2026): Journal of Social Community Service (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v3i1.435

Abstract

Objective: This study aims to explore the implementation of internal audits at SD Muhammadiyah 1 Waru Sidoarjo and analyze their impact on the transparency and accountability of financial reporting. Method: A qualitative approach was employed, with data collected through observation, interviews, and documentation. Results: The findings indicate that internal audits significantly contribute to improving the transparency of financial reports. However, challenges such as limitations in documentation and financial management systems remain, requiring further improvements. Novelty: This research provides valuable insights into the role of internal audits in educational institutions, particularly in enhancing financial transparency and accountability, which has been underexplored in the context of Indonesian schools.
The Effect of Management Accounting Systems and Leadership on Managerial Performance with Knowledge Management as a Moderator Variable Rahmawati, Imelda Dian; Biduri, Sarwendah; Hanif, Aisha
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.4797

Abstract

This study investigates the influence of management accounting information systems and leadership style on managerial performance within the Indonesian banking sector, incorporating knowledge management as a moderating variable. The primary issue addressed is whether these two factors significantly affect managerial performance and whether knowledge management strengthens or weakens these relationships. A quantitative approach is employed using secondary data obtained from the annual reports of 32 banking firms listed on the Indonesia Stock Exchange in 2024. The data are analyzed using multiple regression and Moderated Regression Analysis techniques. The results indicate that management accounting information systems do not exhibit a significant direct effect but become significant when included in the moderated model. In contrast, leadership style shows no significant effect, either directly or through moderation. Additionally, knowledge management negatively moderates the relationship between management accounting information systems and managerial performance, while no moderating effect is found in the relationship involving leadership style. Managerial performance is more closely associated with the integration of information systems and knowledge management practices. The implications of this study suggest that banking institutions should strengthen the integration between management accounting information systems and knowledge management to avoid functional overlap that may reduce performance effectiveness.