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Journal : Journal of Accounting Inaba

AUDITING IN THE PUBLIC INTEREST: AN ANALYSIS OF RESEARCH ON THE CODE OF ETHICS OF THE PUBLIC ACCOUNTING PROFESSION Febriyanti, Diah; Syarif, Devyanthi
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.126

Abstract

The public interest should be one of the main priorities in the process and determination of the results of an audit conducted by a Public Accountant. This research investigated public interest as a determining factor during the audit process. This is important due to many cases of audit failures existed were caused by breaches of the code of ethics by Public Accountants, which eventually caused harm to the public interest. The phenomenon of audit failure was not only experienced by the Office of Public Accountants (KAP) at small and medium scales but also by those included in the Big Four category with similar indications, breaches of the code of ethics by public accountants.
Factors Affecting Stock Prices Using Moderation Variables in Coal Subsector Companies Listed on The Indonesian Stock Exchange 2015 - 2022 Lestari, Dinda; Syarif , Devyanthi; Febriyanti, Diah; Sajekti, Tjipto; Sugiantoro, Dwi
Journal of Accounting Inaba Vol. 3 No. 1 (2024): Volume 3 Number 1, June 2024
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i01.297

Abstract

The moderating variable in this study is firm size. The study aims to determine the effects of net profit margin, debt-to-debt equity ratio, and total asset turnover on stock prices. This study falls under the category of quantitative research and employs a descriptive and verification technique. Secondary data were used; the procedures for gathering the data were provided by documentation and a review of the literature. In the sampling process, purposeful sampling is employed. The data analysis techniques used in this study included modified regression analysis (MRA), coefficient of determination analysis, product-moment correlation coefficient analysis, multiple regression analysis, and the classical assumption test. According to the results of the simultaneous test (F test), the debt-to-equity ratio, net profit margin, and total asset turnover all influence stock prices concurrently. The correlation criterion table shows that the correlation score is between 41% and 60%, which indicates a moderate connection. This indicates that, beyond the variables analysed, there exist additional factors that have the potential to increase the share prices of mining companies in the coal subsector on the Indonesia Stock Exchange between 2015 and 2022.