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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah)
Wiratno, Dwi Haryono
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Studi empiris determinasi harga saham pada perusahaan pertambangan di Indonesia Asmarawati, Budi; Purwantorojati, Budhi; Wiratno, Dwi Haryono; Niandari, Nanik
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.869 KB) | DOI: 10.32670/fairvalue.v4i12.2001

Abstract

This researh aims to determine the effect of return on equity, debt equity ratio, earnings per share, book value per share, and stock beta on stock prices in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is causal explanatory research. The population in this study were 49 mining companies listed on the IDX. The sample in this study used a purposive sampling method of 21 companies. Source of data in the form of secondary data. The data was obtained from www.idx.co.id and www.finance.yahoo.com. Methods of data collection by using the technique of observation documentation. This study uses quantitative analysis methods including classical assumption test, multiple linear regression, statistical test (t), simultaneous test(F), and coefficient of determination (R2). The results showed that 1). Partially, the return on equity variable has a positive and significant effect on stock prices, while partially the debt equity ratio, earnings per share, book value per share, and stock beta variables have no significant effect on stock prices. 2). Simultaneously return on equity, debt equity ratio, earning per share, book value per share, and stock beta have a significant effect on stock prices with a contribution of 25.60% while the remaining 74.40% is influenced by other factors.
Price earning ratio, ukuran dan nilai perusahaan pada perusahaan manufaktur di Indonesia Wiratno, Dwi Haryono; Yustrianthe, Rahmawati Hanny
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.773 KB) | DOI: 10.32670/fairvalue.v4i12.2097

Abstract

This study aims to determine the effect of price earning ratio and size on value of the company in manufacturing companies listed on the IDX for the 2015-2019 period. This research is a associative research. The population in this study were 177 companies listed on the IDX. The sample selection used a purposive sampling techinique and the research sample was obtained from 63 issuers financial reports. The data in this study are secondary data obtained from the Indonesia Stock Exchange (BEI) and the official website of the company concerned. The data analysis used was descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The result showed that price earning ratio has a positive and significant on value of the company. Meanwhile size do no have a positive and significant on value of the company listed on the IDX for the 2015-2019 period. 
PENGARUH FAKTOR INDIVIDUAL DAN SITUASIAL TERHADAP NIAT MAHASISWA MELAKUKAN WHISTLEBLOWING: STUDI PADA MAHASISWA DIPLOMA III AKUNTANSI Darmawan, Yanto; Wiratno, Dwi Haryono; Rahimah, Rahimah
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1432

Abstract

Pembelajaran daring menimbulkan risiko mahasiswa melakukan kecurangan akademik karena tidak adanya pengawasan langsung perguruan tinggi dalam proses kegiatan tersebut. Mekanisme whistleblowing dianggap sebagai salah satu cara efektif dalam pencegahan dan pendeteksian kecurangan. Penelitian ini mencari jawaban apakah mahasiswa memiliki niat melakukan whistleblowing? Kemudian faktor apa saja yang mendorong mahasiswa melakukan whistleblowing? Faktor pendorong niat mahasiswa melakukan whistleblowing dianalisis berdasarkan faktor individual dan faktor situasional. Penelitian ini melibatkan 5 (lima) variabel independen yaitu sikap terhadap whistleblowing, norma subyektif, personal cost, pemberian reward, dan by stander efect. Variabel dependen dalam penelitian ini yaitu niat melakukan whistleblowing. Responden penelitian sebanyak 81 (delapan puluh satu) orang. Kesimpulan penelitian ini adalah sikap terhadap whistleblowing dan by stander efect tidak berpengaruh terhadap niat mahasiswa untuk melakukan whsitlebowing, sedangkan norma subjektif dan pemberian reward berpengaruh positif terhadap niat mahasiswa untuk menjadi seorang whistleblower. Selain itu personal cost yang besar akan memperkecil niat mahasiswa untuk melakukan whsitlebowing.
Co-Authors Asmarawati, Budi Darmawan, Yanto Niandari, Nanik Purwantorojati, Budhi Rahimah, Rahimah Rahmawati Hanny Yustrianthe