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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Moneter : Jurnal Akuntansi dan Keuangan Syntax Literate: Jurnal Ilmiah Indonesia Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sosio e-kons JURNAL PENDIDIKAN TAMBUSAI EQIEN - JURNAL EKONOMI DAN BISNIS Eksis: Jurnal Riset Ekonomi dan Bisnis Competitive Jurnal Akuntansi dan Keuangan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Penentuan harga obligasi dan teori tingkat bunga Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik Jurnal Pendidikan dan Konseling ACCOUNTHIK : Journal of Accounting and Finance Accounting Profession Journal (APAJI) Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Buana Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ekuilnomi JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan Journal of Economic, Business and Engineering (JEBE) Jurnal Abdi Masyarakat Humanis JURNAL AKUNTANSI DAN BISNIS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Multidisciplinary Science: MIKAILALSYS IJEB Multidisciplinary Indonesian Center Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Pengabdian Indonesia
Nanu Hasanuh
Universitas Singaperbangsa Karawang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Pengaruh Return on Assets (ROA) dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Sub-Sektor Makanan dan Minuman di BEI Uliarta, Magdalena; Hasanuh, Nanu
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 12.B (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of Return on Assets (ROA) and firm size on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research employed a quantitative approach with descriptive and verifikatif methods using secondary data obtained from audited financial reports. A total of 25 companies were selected through purposive sampling, resulting in 100 panel data observations. The analysis was conducted using multiple linear regression. The results show that ROA has a significant positive effect on firm value, with a t-value of 4.213 and a significance level of 0.000 (<0.05), indicating that profitability increases market valuation. Firm size also has a significant positive effect on firm value, with a t-value of 2.698 and a significance level of 0.008 (<0.05), suggesting that larger firms tend to gain higher market confidence. The coefficient of determination (Adjusted R²) is 0.473, meaning that ROA and firm size together explain 47.3% of the variation in firm value. These findings imply that both profitability and firm scale are key indicators in evaluating the market value of companies in this sector.
PENGARUH ROE, CR, DAN DER TERHADAP RETURN SAHAM PERUSAHAAN FARMASI DI BEI PERIODE 2015-2020 Taruna, Alang Buwana Nurfahlefi Mardi; Hasanuh, Nanu; Sulistiyo, Hari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 1 (2022): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i1.1074

Abstract

Penelitian memiliki tujuan untuk menganalisa ada tidaknya pengaruh antara Return on Equity (ROE), Current Ratio (CR), dan Debt to Equity Ratio (DER) terhadap Return Saham yang dilakukan secara parsial pada perusahan farmasi yang tergabung di Bursa Efek Indonesia pada periode 2015-2020. Terdapat 8 sampel yang dipakai, yang diambil dengan teknik pengambil sample berupa purposive sampling. Jenis Data adalah data sekunder berupa laporan keuangan yang diperoleh dari website idx. Analisis yang digunakan oleh peneliti adalah regresi berganda dengan pengujian uji t yang diolah pada aplikasi SPSS 18. Variabel independen yaitu ROE, CR, dan DER dengan variabel dependen yaitu return saham. Hasil penelitian diketahui bahwa ROE, CR, dan DER secara parsial tidak terdapat pengaruh signifikan terhadap return saham.
PENGARUH CAPITAL INTENSITY DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SUB SEKTOR MAKANAN DAN MINUMAN TAHUN 2016-2020 Erizon, Yelviana Muthmainnah; Hasanuh, Nanu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 1 (2022): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i1.1076

Abstract

Penelitian ini dilakukan untuk memahami dampak capital intensity serta likuiditas terhadap agresivitas pajak. Penelitian ini terdapat dua variabel independen meliputi : capital intensity dan likuiditas. Variabel terikat yang diambil ialah Agresivitas Pajak dengan effective tax rate (ETR). Metode dalam mengambil sampel penelitian ialah purposive sampling sesuai kriteria penelitian, dipilih sebanyak enam perusahaan dengan total data yang didapat 30 data selama lima tahun. Jenis penelitian ialah data kuantitatif dengan sumber data sekunder di perusahaan manufaktur subsektor makanan serta minuman berupa laporan keuangan tahunan melalui Bursa Efek Indonesia dari tahun 2016 hingga 2020. Teknik dalam menganalisis data penelitian ini ialah Uji Asumsi Klasik serta analisis regresi linear berganda dengan aplikasi SPSS 16. Hasil dalam penelitian ini ialah capital intensity mempunyai pengaruh atas agresivitas pajak dan likuiditas juga mempunyai pengaruh atas agresivitas pajak. Selain itu secara simultan, capital intensity dan likuiditas mempengaruhi agresivitas pajak.
PENGARUH DER DAN DAR TERHADAP HARGA SAHAM PERUSAHAAN PROPERTI DAN REAL ESTATE TERDAFTAR DI BEI TAHUN 2019-2022 Putri Aulia Azhar; Nanu Hasanuh
Bilancia : Jurnal Ilmiah Akuntansi Vol. 9 No. 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.4791

Abstract

This study was conducted with the aim of knowing the effect of Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) on the stock price of property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling technique used purposive sampling and resulted in 17 companies that fit the criteria. This study uses descriptive quantitative research with multiple linear regression methods. Testing is done by testing the independent variables, namely DER and DAR on the dependent variable, namely the stock price. The results showed that partially, DER has a positive and significant effect on stock prices. Meanwhile, DAR partially has no significant effect on stock prices. Simultaneously, DER and DAR have a significant effect together on stock prices. Penelitian ini dilakukan dengan tujuan mengetahui pengaruh Debt to Equity Ratio (DER) dan Debt to Asset Ratio (DAR) terhadap harga saham perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2022. Teknik pengambilan sampel menggunakan purposive sampling dan menghasilkan 17 perusahaan yang sesuai dengan kriteria. Penelitian ini menggunakan jenis penelitian deskriptif kuantitatif dengan metode regresi linear berganda. Pengujian dilakukan dengan menguji variabel independen yaitu DER dan DAR terhadap variabel dependen yaitu harga saham. Hasil penelitian menunjukkan bahwa secara parsial, DER berpengaruh positif dan signifikan terhadap harga saham. Sedangkan, DAR secara parsial tidak berpengaruh signifkan terhadap harga saham. Secara simultan, DER dan DAR berpengaruh signifikan bersama-sama terhadap harga saham.
PENGARUH DER, ROA DAN QR TERHADAP HARGA SAHAM PERUSAHAAN PROPERTI DAN REAL ESTATE TERCATAT DI BEI TAHUN 2020-2024 Nayla Febda Amanda; Nanu Hasanuh
Bilancia : Jurnal Ilmiah Akuntansi Vol. 9 No. 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5696

Abstract

This study aims to analyze the effect of financial ratios, namely the Debt to Equity Ratio (DER), Return on Assets (ROA), and Quick Ratio (QR) on stock prices. The analysis focuses on companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. From a population of 93 listed firms, the sample was selected using purposive sampling based on specific criteria, resulting in 15 companies as the research sample. The collected data were processed using SPSS version 26 through classical assumption tests, multiple linear regression analysis, the coefficient of determination, as well as the t-test and F-test. The findings indicate that, partially, DER has a negative and significant effect on stock prices, while ROA has a positive and significant effect. Meanwhile, QR is not proven to have a significant effect on stock prices. However, taken together, DER, ROA, and QR are found to simultaneously affect stock prices of property and real estate companies listed on the IDX over 2020–2024. Penelitian ini bertujuan menganalisis pengaruh rasio keuangan, yakni Debt to Equity Ratio (DER), Return on Assets (ROA), dan Quick Ratio (QR), terhadap harga saham. Fokus kajian diarahkan pada perusahaan sektor properti dan real estate yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Dari total 93 emiten yang menjadi populasi, sampel ditentukan menggunakan teknik purposive sampling berdasarkan kriteria tertentu hingga diperoleh 15 perusahaan sebagai objek penelitian. Data yang diperoleh selanjutnya diolah menggunakan SPSS 26 melalui rangkaian uji asumsi klasik, regresi linear berganda, koefisien determinasi, serta uji t dan uji F. Temuan menunjukkan bahwa secara parsial DER berpengaruh negatif dan signifikan terhadap harga saham, sedangkan ROA berpengaruh positif dan signifikan. Adapun QR tidak terbukti berpengaruh signifikan terhadap harga saham. Namun, secara bersama-sama DER, ROA, dan QR dinyatakan berpengaruh terhadap harga saham pada perusahaan properti dan real estate yang terdaftar di BEI sepanjang 2020–2024.
Analysis Of the Implementation of Transparency, Accountability, and Internal Control Principles in Financial Management Betha Ursula Siallagan; Nanu Hasanuh
Jurnal Ekuilnomi Vol. 8 No. 2 (2026): Ekuilnomi Vol 8 (2), Mei 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/m0wrpf50

Abstract

This study aims to analyze the implementation of the principles of transparency, accountability, and internal control in financial management through qualitative methods with a literature review approach. Data were collected from various scientific literature, regulations, and related audit reports to explore the gap between governance theory and practice in the field. The analysis results show that although organizations have attempted to meet reporting standards administratively, implementation often gets bogged down in bureaucratic formalities that neglect substantive aspects. Transparency is still hampered by data accessibility, while accountability tends to focus on legal compliance rather than value. The study concludes that strengthening internal control systems and ethical commitment from leaders are key to transforming organizational culture toward financial governance that is truly integrity and credible
PENGARUH DEBT TO EQUITY RATIO, CURRENT RATIO, RETURN ON ASSET DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM PERUSAHAAN Shelly Safitri; Nanu Hasanuh
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1027

Abstract

This research investigates the influence of the debt-to-equity ratio, current ratio, return on assets, and net profit margin on stock prices. The study specifically focuses on pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. By applying a purposive sampling technique, six pharmaceutical sub-sector companies that met the selection criteria were chosen, resulting in a total of 30 observational data points.Utilizing SPSS version 26, the study applies multiple linear regression analysis to evaluate the data. Initial stages of the multi-step analytical process involve descriptive analysis, classical assumption testing, and hypothesis testing using both t-tests and F-tests. The findings indicate that the debt-to-equity ratio, current ratio, and net profit margin significantly impact stock prices, whereas return on assets does not show a measurable effect. In addition to emphasizing the financial factors relevant to investment decision-making, the results provide valuable insights for stakeholders and investors in the pharmaceutical sector.
Return on Asset, Capital Intensity, Firm Size, dan Pengaruhnya Terhadap Agresivitas Pajak Pada Sektor Basic Materials Periode 2019-2023 Anisa Nurmaulidya; Nanu Hasanuh
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.417

Abstract

The existence of taxes in Indonesia has a significant impact on the economy because it is the largest contributor to the gonverment budget. However, in reality, there is still a lot of tax avoidance that has the potential to harm the country. As reported by News DTTC regarding a loss of IDR 65T due to tax avoidance and reported by Kompas regarding the decline in the sector's contribution to tax revenue. Therefore, this article aims to analyze the effect of return on assets, capital intensity, firm size on tax aggressiveness represented by the effective tax rate. The study was conducted in the basic materials sector listed on the Indonesian Stock Exchange and classified as an LQ45 company during the 2019--2023 period. From 96 populations, 6 company samples were obtained. The data was processed with SPSS version 26. Using the classical assumption test consisting of normality, multicollinearity, autocorrelation, and heteroscedasticity tests, as well as multiple linear regression to test the hypothesis. The results show that return on assets has a significant effect on the effective tax rate, while capital intensity and Firm Size have no effect on it. The results of ANOVA test indicate that regression model is significant, which means ROA, CI, and LnA collectively influence ETR.
PENGARUH NET PROFIT MARGIN TERHADAP OPERATING CASH FLOW RATIO PADA PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024 Matius Putra; Nanu Hasanuh; Achmad Nawawi
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/wmf0d632

Abstract

The development of the property sector in Indonesia has shown significant dynamics, particularly in the post-pandemic period until 2024. This sector plays a strategic role in driving the national economy through infrastructure development, employment absorption, and increased investment activity. However, not all companies in this sector are able to generate good cash flow despite high profits. Therefore, by analyzing the effect of Net Profit Margin (NPM) on the Operating Cash Flow Ratio (OCFR), we can determine whether there is a relationship between profitability and cash flow. Using a quantitative research method with simple linear regression analysis on 32 research samples, the results showed that Net Profit Margin (NPM) did not have a significant effect on the Operating Cash Flow Ratio (OCFR). Although the regression coefficient indicates a positive relationship, the effect is not statistically strong enough to explain the variation in OCFR changes, so the hypothesis is rejected and H0 is accepted. Therefore, there are other factors outside the research model. This finding indicates that profitability does not always align with a company's ability to generate operational cash flow, particularly in the property sector.
PENGARUH EARNINGS PER SHARE (EPS), RETURN ON EQUITY (ROE), DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN SAHAM MELALUI NILAI PERUSAHAAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2020-2024. Rahman Fauzi Akbar; Nanu Hasanuh; Solihin Sidik
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/vje4bw68

Abstract

This study aims to analyze the effect of Earnings Per Share (EPS), Return on Equity (ROE), and Debt to Equity Ratio (DER) on stock returns, with Price to Book Value (PBV) as an intervening variable in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses a quantitative approach with a causal associative design and hypothesis testing using path analysis techniques. The study population includes all banking companies listed on the IDX, with 20 companies selected as samples through a purposive sampling method, resulting in a total of 100 observational analysis units. Data analysis was performed using panel data regression, with the Fixed Effect Model (FEM) selected as the best estimation model. Partial test results indicate that ROE has a positive and significant effect on firm value, while EPS and DER have no significant effect. Direct testing of stock returns found that only DER has a positive and significant effect, while EPS, ROE, and firm value do not have a significant direct effect. Furthermore, the Sobel test results confirm that firm value is unable to act significantly as an intervening variable in mediating the effects of EPS, ROE, or DER on stock returns. The conclusion of this study indicates that the transmission mechanism of financial fundamentals to stock returns in the banking sector is not realized through the appreciation of the company's book value.
Co-Authors Achmad Nawawi Acim Supriadi Adela Wilantari Ahmad Nawawi Alang Buwana Nurfahlefi Mardi Taruna Alfiani, Nanda Yane Amanda Awalia Amelia Angraini M Amelia, Septi Ana Meliyana Andini Putri, Andini Andre Hendro Wijaya Anggi Pasca Arnu Anisa Nurmaulidya Anugrah Harika Putra Asyadiah, Nessa Aulia Shandy Pramesta Cahyani Aura Diva Azzahra Azizah Fauziyah Azzahra, Haniyah Betha Ursula Siallagan Celine Eriskha Chicha Camelia Fizwana Chudjuarjeen, Saichol Cindy Luthfiyani Vinsalia Dadang Rahman Munandar Dinar Mega Silvia Sari Dinda Fadiyah Eka Sri Rahmawati Erizon, Yelviana Muthmainnah Ester Meafrida Wati Pasaribu Fadilah Ramadhan Fikri Zamzami Fitri Yuliani Ghani, Erlane K Gusganda Suria Manda Hanny Ulfa Hidayati Harfa Sugiharti Hari Sulistiyo Hari Sulistyo Hasir Adi Wijoyo Herdawati, Herdawati Herdiyana, Selly Hestiani, Dewi Isro’iyatul Mubarokah Istipani, Cindy Alifah Jason Cristoval Karina Turi Lestari Kartika, Nia Amelia Khoeriyah, Aliya Binti Kristina Kristina Maharani, Azzahra Deafia Maritza, Yuke Dwi Matius Putra Maulidani, Riani Medika Julia Jonardy Meilani Lailatul Hidayati Monica, Novia Chris Nada, Nohita Cipta Nadhifah Nandias Alfiana Rosi Nanin Diana Hediati Nayla Febda Amanda Nesti Hapsari Noerul Khotimah Sulaeman Novia Chris Monica Nura'ini, Naila Nurmaulidya, Anisa Pamungkas, Muhammad Devan Polinda, Polinda Putra, R. Aditya Kristamtomo Putri Aulia Azhar Putri, Viska Amelia Puttry, Mega Rahman Fauzi Akbar Rajagukguk, Sasqia Ivo Marinda Rensa Yuanita Rulyanti Susi Wardhani Ryo Aditya Pratama Sandrina Claudya Syafrin Hutabarat Saputri, Ani Saputri, Firly Septiani Hazanah Shahfira, Dwi Shelly Safitri Silvya Mery Anggrainy Sinaga, Berliana Siti Maesaroh Soedarwati, Ernie Solihin Sidik Sopian, Dede Sri Suartini Subagja, Muhamad Syidik Sugiharti, Harpa Sulaeman, Noerul Khotimah Sulistyo, Hari Taruna, Alang Buwana Nurfahlefi Mardi Uliarta, Magdalena Wirman Yelviana Muthmainnah Erizon Yosi Tiani Yuri Ariyanto Zakirah, Raniah Hasna