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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Riset Mahasiswa Akuntansi (JRMA) BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Akuntansi Terpadu Indonesian Journal of Sustainability Accounting and Management Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal AKSI (Akuntansi dan Sistem Informasi) Muhammadiyah International Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi Jurnal Online Insan Akuntan Jurnal Ilmiah Akuntansi Kesatuan Abdimasku : Jurnal Pengabdian Masyarakat Indonesian Journal of Law and Economics Review GREENOMIKA Jurnal Akuntansi Keuangan dan Bisnis E-Jurnal Akuntansi TSM PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indonesian Journal of Sustainability Accounting and Management West Science Accounting and Finance Transparan International Journal Multidisciplinary Journal of Social Comunity Services Journal of Economics and Economic Policy Jurnal Pengabdian Masyarakat "Wiryakarya" Proceeding of International Conference on Social Science and Humanity International Journal of Artificial Intelligence for Digital Marketing
Ruci Arizanda Rahayu
Universitas Muhammadiyah Sidoarjo
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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INTERNET FINANCIAL REPORTING: ANALYSIS OF LITERATURE ON EVOLUTION REPORTING CORPORATIONS IN THE INDUSTRY 4.0 ERA Abidin, Fityan Izza Noor; Ningdiyah, Endra Wahyu; Hariyanto, Wiwit; Rahayu, Ruci Arizanda
International Journal of Artificial Intelligence for Digital Marketing Vol. 3 No. 1 (2026): International Journal of Artificial Intelligence for Digital Marketing
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijaifd.v3i1.447

Abstract

Objective: Study this aim to analyze systematically the development of Internet Financial Reporting (IFR), factors that influence its implementation, as well as the impact on the market company. Method: Approach Systematic Literature Review (SLR) is used with follow PRISMA 2020 guide, which includes stages of identification, screening, assessment of eligibility, and inclusion. Of the 563 articles identified, 36 studies fulfil criteria and were analyzed further. Study data extracted using framework analysis, thematic, and cluster analysis to identify patterns and relationships between the draft.  Results:  Research results show three main. First, IFR determinants include characteristics of the company (size, profitability, leverage, liquidity), governance of companies, intellectual capital, and pressure institutions that have a significant to level IFR disclosure. Second, the implementation and quality of IFR varies widely between companies and countries, influenced by infrastructure technology, capabilities, source of power, human beings, and the equipment used for the information. Third, IFR has a proven positive impact positive to mark company through improving transparency, reducing information asymmetry, and providing a reinforcement signal to investors, even though a number of studies find an impact that is not significant.  Novelty: In a way, research This conclude that IFR is an instrument strategic in increase the quality of disclosure of companies and market perception of the company. These results give contribution for academics, practitioners, and regulators in understanding IFR dynamics as well as directing further development study furthermore.
PROFITABILITY AND MARKET VALUE ON STOCK PRICE: FIRM SIZE MODERATION IN PUBLIC COMPANIES IN INDONESIA Ningdiyah, Endra Wahyu; Rahayu, Ruci Arizanda; Hariyanto, Wiwit
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/wqnf6f69

Abstract

This study aims to analyze the influence of profitability, market value, and firm size on the stock prices of pharmaceutical companies and examine the role of moderating variables in strengthening this relationship. The pharmaceutical industry was chosen as the research object due to its innovation-intensive nature, tight regulation, and stock price dynamics that do not always align with the company's fundamental performance. This study employed a quantitative approach using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The research data consisted of secondary data obtained from financial reports and stock price data of pharmaceutical companies listed on the Indonesia Stock Exchange during a specific observation period. The analysis technique involved evaluating the measurement model (outer model) and the structural model (inner model), as well as testing hypotheses using bootstrapping procedures. The results showed that profitability, market value, and firm size had a positive and significant effect on stock prices. Furthermore, the results of the moderating variable test indicated that the moderating variables were able to strengthen the relationship between the company's fundamental variables and stock prices. The research model has strong explanatory power, as demonstrated by a high coefficient of determination and the fulfillment of all validity and reliability criteria. This research provides a theoretical contribution by enriching the capital market literature on stock price formation mechanisms, particularly in the pharmaceutical sector, with an emphasis on the important role of moderating variables. Practically, the results of this study can be used as a consideration by company management and investors when making investment decisions based on fundamental company information
Co-Authors Ahmad Nur Aziz Aini, Khori Atul Aisha Hanif Ajeng Dewi Anggrahini Alfarizi, Luthfi Aliffianti Safiria Ayu Ditta Alshaf Pebrianggara Andini, Nadia Trisna Barus, Irwan Irawadi Chosah, Zalzabela Aagata Widya Dhamayanti, Yolanda Duwi Rahayu Eny Maryanti Erma Wulan Sari Fityan Izza Noor Abidin Haryanto, Sendy Dwi Ika Putri Mujirahayu Imam Agus Faisol Inayah, Nur Lailiyatul Istian Kriya Almanfaluti Jamaludin Jamaludin Judijanto, Loso Kaswoto, Junet Khori Atul Aini Lina Rahma Wati Maharani, Astrid Mahardika Darmawan Kusuma Wardana Marsiwi, Dwiati Milasari, Anis Nabila, Ainun Mala Navillia, Olga Cendy Ni'mah, Siti Awalin Nihlatul Qudus Sukma Nirwana Ningdiyah, Endra Wahyu Noor Reta Dwi Sari Novitasari, Vivy Nur Amalina Nisfa Salisa Pradasiwi, Arda Walika Ramadhani, Novia Eka Putri Rihan Mustafa ZAHRI Rosyidah, Nida'ur Ruma'Isya, Ninik Sarwenda Biduri Sendy Dwi Haryanto Shifa Azizah Haifa Sigit Hermawan Sudarmanto, Eko Taufik Marzuki Tresnawati, Sri Nanda Tri Yuda Lesmana Wati, Lina Rahma Wiwit Hariyanto Yolanda Wahyu Fitriandini Yulia Setyarini, Yulia Zainudin , Achmad