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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Pendidikan Indonesia (Japendi) Journal of Economics and Social Sciences El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Setyani, Astuti Yuli
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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PENGARUH PERUBAHAN KOMPONEN LAPORAN ARUS KAS, PERUBAHAN LABA KOTOR, DAN PERUBAHAN SIZE PERUSAHAAN TERHADAP EXPECTED RETURN SAHAM C, Serly; Setyani, Astuti Yuli
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2011): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2011.71.32

Abstract

The purpose of this study was to examine the effect of changes in thecomponents of cash flows (operating cash flow changes, investment cashflow changes , cash flow funding changes), changes in gross profit,and change the size of the company toward expected return stock ofmanufacturing companies which go public in Indonesia Stock Exchange. The number of companies studied as many as 84 companies listed in Indonesia Stock Exchange with the observation period from 2004 to 2008. The technique used in the data analysis is the technique of multiple linear regression. Results of the study showed that only cash flow operations changes ,investment cash flow changes and gross margin changes that showed significantly influence against expected return stockKata kunci: expected return, size, arus kas operasi, arus kas investasi, laba kotor
DETERMINAN HARGA SAHAM PERUSAHAAN MANUFAKTUR DENGAN UKURAN PERUSAHAAN DAN ROA SEBAGAI VARIABEL KONTROL Setyani, Astuti Yuli
Jurnal Riset Akuntansi dan Keuangan Vol 15, No 1 (2019): Jurnal Riset Akuntasi & Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2019.151.322

Abstract

This study aims to analyze the factors that influence the rise or fall of stock prices in manufacturing companies listing on the Indonesia Stock Exchange. The research sample consisted of all manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sampling technique used in this study is purposive sampling method, which is the determination of samples based on certain criteria in accordance with what is desired by the researcher. The data used in the study are secondary data as many as 232 samples. The results of this study are in the first test of Operating Cash Flow, DER. Growth in sales and Size has no effect on Stock Prices. The second test with size as the contor variable also does not affect the price, while the third test of ROA as a control variable influences the stock price. Keywords: Return On Assets, Operating Cash Flow, DER, Sales Growth Rate, Stock Price. ABSTRAK Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berpengaruh terhadap naik atau turunnya harga saham pada perusahaan manufaktur yang listing di Bursa Efek Indonesia. Sampel penelitian ini terdiri dari seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling, yaitu penentuan sampel berdasarkan kriteria tertentu sesuai dengan yang dikehendaki oleh peneliti. Data yang digunakan dalam penelitian adalah data sekunder sebanyak 232 sampel. Hasil dari penelitian ini dalam pengujian pertama Arus Kas Operasi , DER.Pertumbuhan penjualan dan Size tidak berpengaruh terhadap Harga Saham. Pengujian kedua dengan size sebagai variabel kontor juga tidak berpengaruh terhadap harga sahan ,sedangkan pengujian ketiga ROA sebagai variabel kontrol berpengaruh terhadap harga saham. Kata kunci: Return On Assets, Arus Kas Operasi, DER, Tingkat Pertumbuhan Penjualan, Harga Saham
The Effect of Transparency, Accountability, and Utilization of SIAKD on the Effectiveness of APBD Management in West Papua Province Sagrim, Elisabeth; Setyani, Astuti Yuli
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 1 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i1.702

Abstract

This study aims to analyze the influence of transparency, accountability, and utilization of the Regional Financial Accounting Information System (SIAKD) on the effectiveness of the management of the Regional Revenue and Expenditure Budget (APBD) in West Papua Province. The research was conducted on the Regional Apparatus Work Unit (SKPD) using secondary data for the 2018–2022 period from 12 districts/cities. The analysis method used is multiple linear regression to test the relationships between variables. The results showed that accountability had a positive and significant effect on the effectiveness of the APBD (β = 0.885; p < 0.001), while transparency (β = -0.002; p = 0.949) and the utilization of SIAKD (β = -0.170; p = 0.305) were not significant. These findings indicate that accountability is the dominant factor in improving the performance of APBD management, especially through audit mechanisms and public participation. On the other hand, optimal transparency (mean 0.9575) serves as a foundation for accountability, while the utilization of SIAKD is hampered by the gap between digital infrastructure and multicollinearity with accountability (r = 0.987). This study recommends strengthening accountability systems, integrating transparency in real-time reporting, and improving technology infrastructure in disadvantaged areas. The theoretical implications of the research reinforce the role of public accountability in the context of remote areas, while the practical implications emphasize the need for a holistic policy approach to address the challenges of multicollinearity and technological inequality.
Analisis Pengaruh Kemudahan Transaksi Dan Kepercayaan Konsumen Terhadap Penggunaan Kembali E-commerce Tik Tok Shop Sembiring, Tri Putri Br; Setyani, Astuti Yuli
Jurnal Pendidikan Indonesia Vol. 5 No. 10 (2024): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v5i10.5694

Abstract

Penelitian ini bertujuan untuk menganalisis beberapa faktor yang mempengaruhi penggunaan kembali e-commerce TikTok Shop. Jenis penelitian ini menggunakan pendekatan kuantitatif, yang berarti hasilnya dapat dianalisis secara kuantitatif atau statistik. Pendekatan kuantitatif melibatkan penelitian yang dilakukan pada populasi atau sampel. Hasil penelitian menunjukkan bahwa variabel kemudahan transaksi dan kepercayaan konsumen berpengaruh signifikan terhadap penggunaan kembali e-commerce TikTok Shop. Dari hasil uji validitas, seluruh item untuk variabel kemudahan transaksi, kepercayaan konsumen, dan penggunaan kembali dinyatakan valid karena memiliki nilai korelasi (rhitung) lebih besar dari nilai tolak ukur (rtabel) sebesar 0,239. Uji reliabilitas juga menunjukkan bahwa seluruh variabel memiliki Cronbach’s Alpha lebih dari 0,6, sehingga instrumen yang digunakan dinyatakan reliabel. Kesimpulan penelitian ini menunjukkan bahwa semakin mudah transaksi dan semakin tinggi tingkat kepercayaan konsumen terhadap platform, semakin besar pula kecenderungan mereka untuk kembali melakukan pembelian di TikTok Shop.
Pengaruh Pembelajaran Akuntansi Keuangan, Literasi Keuangan, Locus Of Control, Gaya Hidup, dan Financial Technology Terhadap Perilaku Keuangan Mahasiswa Akuntansi Universitas Kristen Duta Wacana Wella; Setyani, Astuti Yuli
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10305

Abstract

This study aims to analyze the influence of financial accounting learning, financial literacy, locus of control, lifestyle, and financial technology on the financial behavior of Accounting Study Program students at Duta Wacana Christian University. The theoretical framework is based on the Theory of Planned Behavior (Ajzen, 1991), which explains that behavior is influenced by intention, attitude, subjective norms, and perceived behavioral control. This research employs a quantitative approach with a correlational method. Primary data were collected through questionnaires distributed to 135 respondents and analyzed using multiple linear regression with SPSS software. The results indicate that financial accounting learning, locus of control, and financial technology have a positive effect on students’ financial behavior, while financial literacy and lifestyle show no effect. Simultaneously, all five independent variables affect students’ financial behavior. These findings emphasize the importance of accounting education, self-control, and the wise use of financial technology in shaping healthy financial behavior among students.
Co-Authors C, Serly Sagrim, Elisabeth Sembiring, Tri Putri Br Wella