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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Akuntansi & Auditing Indonesia EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kajian Akuntansi IJHCM (International Journal of Human Capital Management) Journal of Business and Behavioural Entrepreneurship JWP (Jurnal Wacana Politik) Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar Muhammadiyah International Journal of Economics and Business JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Asian Social Work Journal JABE (Journal of Applied Business and Economic) JEMPER (Jurnal Ekonomi Manajemen Perbankan) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Madani JURNAL LENTERA BISNIS BALANCE: Economic, Business, Management and Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Jurnal Pendidikan dan Kewirausahaan Didaktik : Jurnal Ilmiah PGSD STKIP Subang Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Management and Entrepreneurship Research Jurnal Akuntansi dan Governance Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Kontigensi: Jurnal Ilmiah Manajemen Business and Entrepreneurial Review Governors Jurnal Indonesia Sosial Teknologi Innovative: Journal Of Social Science Research Jurnal Bisnis, Manajemen, dan Keuangan International Journal of Sustainability in Research (IJSR) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Asian Journal of Social and Humanities Journal of Ekonomics, Finance, and Management Studies Media Riset Bisnis Ekonomi Sains dan Terapan Jurnal Akuntansi Kontemporer Jurnal Ekonomi, Manajemen, dan Bisnis Jurnal Manajemen Pendidikan Islam International Journal of Social and Education (INJOSEDU) Media Riset Bisnis Manajemen Akuntansi Multidisciplinary Research Studies in Social Sciences Media Resonansi Pengabdian Masyarakat International Journal of Educational Narratives
Andry Priharta
Universitas Muhammadiyah Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH RETURN ON EQUITY, RECEIVABLE TURN OVER DAN DEBT EQUITY RATIO TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019–2023) Ridwan, Riffatka; Priharta, Andry; Zulkarnain, Iskandar
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 4, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v4i1.466

Abstract

This study aims to analyze the effect of Return on Equity (ROE), Receivable Turn Over (RTO), and Debt to Equity Ratio (DER) on stock prices in insurance companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. A quantitative approach was applied using multiple linear regression analysis with EViews 12 software. The study utilized secondary data from the annual financial reports of 11 insurance companies selected through purposive sampling. The findings indicate that partially, ROE, RTO, and DER do not have a significant effect on stock prices, as indicated by p-values above 0.05. Simultaneously, the three variables also have no significant effect on stock prices, with an F-statistic value of 0.7591 and a probability of 0.6657. The coefficient of determination (R²) is 0.6949, indicating that 69.49% of the variation in stock prices is explained by the model; however, the negative adjusted R² (-0.2205) suggests the model is inefficient. These results imply that financial variables such as ROE, RTO, and DER are not sufficient to significantly explain stock price movements in the insurance sector, and future research is recommended to incorporate other variables.Keywords : Debt to Equity Ratio, Insurance Companies, Multiple Linear Regression, Receivable Turn Over, Return on Equity
Pengaruh Prinsip Good Governance, Proactive Fraud Audit Dan Whistleblowing System Terhadap Pencegahan Fraud Dalam Pengelolaan Bantuan Operasional Sekolah (BOS) (Studi Empiris Pada Smp Negeri Di Kabupaten Kudus) Handayani, Dwi Nita; Herianti, Eva; Priharta, Andry
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.8922

Abstract

Tujuan penelitian ini adalah untuk mengetahui adakah pengaruh prinsip good governance, proactive fraud audit, whistleblowing system terhadap pencegahan fraud dalam pengelolaan bantuan operasional sekolah/BOS (Studi Empiris Pada SMP Negeri di Kabupaten Kudus). Penelitian ini merupakan penelitian deskriptif kuantitatif menggunakan alat survey kuesioner. Instrumen data yang digunakan dalam bentuk angket kuesioner dengan pengukuran model skala likert. Teknik analisis data yang digunakan ialah metode Partial Least Squares (PLS) menggunakan program SmartPLS versi 4. Jumlah populasi yang digunakan sebanyak 26 sekolah SMP Negeri di Kabupaten Kudus dan pemilihan respondenya dengan klasifikasi yaitu guru yang menjadi tim BOS Sekolah di SMP Negeri di Kabupaten Kudus. Sampel yang digunakan sebanyak 86 orang responden melalui teknik random sampling. Hasil pengujian hipotesis mengungkapkan bahwa Prinsip good governance terbukti berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan Bantuan Operasional Sekolah. Proactive fraud audit terbukti berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan Bantuan Operasional Sekolah. Whistleblowing System terbukti berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan Bantuan Opersional Sekolah.
Factors Influencing the SME’s Performance Tantri, Mitsalina; Priharta, Andry; Rustiana, Siti Hamidah; Tarmizi, M. Irfan; Sulhendri
IJHCM (International Journal of Human Capital Management) Vol. 7 No. 2 (2023): International Journal of Human Capital Management
Publisher : Program Studi S3 Ilmu Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/IJHCM.07.02.2

Abstract

The aim of this research is to examine the influence of organizational culture, information accounting management, innovation capability, and SME's performance in Tangerang Selatan. Additionally, it analyzes the nonlinear relationship between the variables of organizational culture, information accounting management, innovation capability, and SME's performance. The research utilizes the Structural Equation Modeling (SEM) method of analysis. The study period is 2023, and a total of 14,356 observation data were processed. The author found that organizational culture has an influence on information accounting management, information accounting management has an influence on SME's performance, organizational culture has an influence on SME's performance, organizational culture has an influence on innovation capabilities, information accounting management does not have an influence on innovation capabilities, and innovation capabilities have an influence on SME's performance. This study provides insights to policy regulators and policymakers, specifically the Ministry of Cooperatives and SMEs, to enhance the performance of SMEs in Tangerang Selatan, considering the ongoing regulatory reforms in Indonesia. The study can be regarded as an advanced research that explores the relationship between organizational culture, information accounting management, innovation capability, and SME's performance as supporting factors for national economic growth. Furthermore, it expands existing studies by considering SMEs operating in Indonesia.
Corporate Governance, Financial Performance and Macroeconomics: The Impact on Bank Profitability Information Priharta, Andry; Gani, Nur Asni; Munawaroh, Azizatul; Ananto, Tri
Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.vol7.no2.a2

Abstract

Banks are institutions with stringent regulations related to corporate governance implementation and the demand for high financial performance. Macroeconomic conditions significantly affect the financial performance, including profitability, of banks. The study focused on Indonesia's four state-owned banks, Bank Tabungan Negara (BBTN), Bank Negara Indonesia (BBNI), Bank Rakyat Indonesia (BBRI), and Bank Mandiri (BMRI). The research sample or saturated sample was the entire population. The 10-year observation period ran from 2011 to 2020. The panel data regression model with a common effect was used to evaluate the data. The data showed that CGPI and LDR had no discernible impact on profitability. While NPL and FOREX had a large negative impact on profitability as evaluated by ROA, CAR, NIM, SIZE, and BIRATE had a significant positive impact. All independent factors simultaneously have a major impact on profitability. All independent factors were able to explain their impact on profitability to a degree of 94.39%, according to adjusted R-squared, while other variables outside the model were responsible for the remaining effects.
PENGARUH ROA, NIM, NPL, DAN EPS TERHADAP HARGA SAHAM PERBANKAN BUMN (2016-2023) Sari, Permata; Priharta, Andry; Riyanti, Riyanti
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 4, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v4i1.544

Abstract

This study investigates the influence of Return on Assets (ROA), Net Interest Margin (NIM), Non-Performing Loan (NPL), and Earnings per Share (EPS) on the stock prices of state-owned banks (BUMN) in Indonesia during the 2016–2023 period. The research applies a quantitative associative approach using saturated sampling, with the population consisting of annual financial reports from PT Bank Mandiri (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Negara Indonesia (Persero) Tbk, and PT Bank Tabungan Negara (Persero) Tbk. The sample comprises eight years of data collected from 2016 to 2023. Data were analyzed through multiple linear regression using EViews. The results reveal that NIM, NPL, and EPS significantly affect stock prices, while ROA shows no significant effect. These findings highlight that profitability measured by ROA is not a determining factor in stock price movements of state-owned banks, whereas NIM, NPL, and EPS play a more critical role in influencing investor decisions and market valuation. Keywords : Earnings per Share (EPS), Net Interest Margin (NIM), Non-Performing Loan (NPL), Return on Assets (ROA), Stock Price.
FAKTOR YANG MEMENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Trisnawati, Tuti; Priharta, Andry
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 2, No 1 (2024): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v2i1.138

Abstract

This study aims to determine the effect of turnover intentions, time pressure, materiality, review procedures and quality control on premature termination of audit procedures. The research method used is a quantitative method using primary data. The sample determination in this study was taken through auditor data registered in the Directory KAPAP 2021, using the purposive sampling method and the slovin formula so that 90 respondents obtained results. The data obtained is then processed using IBM SPSS version 26 software using a statistical test tool, namely multiple regression analysis. The results of this study indicate that: (1) turnover intentions have a significant effect on premature termination of audit procedures; (2) time pressure has a significant effect on premature termination of audit procedures; (3) materiality has a significant effect on premature termination of audit procedures; (4) review and quality control procedures have a significant effect on premature termination of audit procedures; (5) turnover intentions, time pressure, materiality, review procedures and quality control simultaneously have a significant effect on premature termination of audit procedures. Keywords: Turnover Intentions, Time Pressure, Materiality, Quality Control and Review Procedures, Premature Sign-off of Audit Procedures
The Effect of Ceo Compensation, Ceo Managerial Ability, and Ceo Tenure on the Company's Financial Performance with Der as the Mediating Variable Pitra Prasetya; Sabarudin Sabarudin; Andry Priharta
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 10 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i10.5324

Abstract

The study aims to analyze whether CEO Compensation, CEO Managerial Ability, and CEO Tenure partially have a positive and significant influence on the Debt-to-Equity Ratio. Furthermore, to find out whether CEO Compensation, CEO Managerial ability, CEO tenure, and Debt-equity ratio have a significant and positive effect on the Return on Assets. The type of quantitative analysis method used in this study is path analysis using the help of statistic software Eviews version 12. The data used in the study is secondary data taken from the annual financial reports published on the Indonesia Stock Exchange website for 5 years (2018-2022) on 25 companies in the Consumer Non-Cyclicals sector that are listed in the BEI Period 2018 – 2022 So the amount of data on this study was 5x25 or 125 observation data. The results of this study show that (1) CEO Compensation has no positive effect on the Debt to Equity Ratio (2) CEO Managerial ability hurts debt to equity ratio (3) CEO Tenure has no negative impact on the debt-to-equity ratio (4) CEO Compensation does not have a positive influence on the Return on Assets (5) CEO Management Ability has not a positive impact on return on assets (6) CEO tenure has not had a positive effect upon the return on the assets (7) Debt on the Equity Ratio hurts returns on the Assets. (10) Debt to Equity Ratio does not mediate the influence of CEO Tenure on Return on Assets.
Human Capital Management in Achieving Excellent Accreditation: A Study of an Islamic Higher Education Rony Edward Utama; Fathurachman; Andry Priharta; Nur Asni Gani; Jaharuddin; Yahaya Niwae
Nidhomul Haq : Jurnal Manajemen Pendidikan Islam Vol. 10 No. 2 (2025): Transformative Islamic education management
Publisher : Prodi Manajemen Pendidikan Islam Universitas KH Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/ndhq.v10i2.150

Abstract

This research highlighted two objectives, namely: (1) how Universitas Muhammadiyah Jakarta managed its human capital in relation to its vision, missions, and goals as an Islamic university; (2) strategic plans employed by this university and key performance of its human resources to fulfill the implementation of human capital management in the efforts of achieving excellent accreditation. This study was carried out in the academic year of 2023/2024 at Universitas Muhammadiyah Jakarta. The method employed was qualitative using study case research design. The instruments used in data collection were observation, document study, and non-formal interviews. The data were analyzed based on human capital management’s model of Mayo (2000) covering five elements, i.e., individual capability, individual motivation, leadership, the organizational climate, and work-group effectiveness. The analysis data revealed that: 1) in managing its human capital, the university carried out five work stages, they are the stages of preparation, implementation, monitoring and evaluation, control and improved which of all stages met the five aspects of Mayo’s HCM model. Second, both strategic plans and key performance for its human resources were well-planned, designed, and managed by the institution, hence the target of achieving excellent accreditation was successfully achieved.
The Influence Of Corporate Social Responsibility, Firm Size, Independent Board Of Commissioners, And Liquidity On Financial Performance Syifa Khairani Yasra; Andry Priharta
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7672

Abstract

Improving efficiency and effectiveness to maximize profitability is a duty that every organization has to guarantee the sustainability of their operations. This research aims to examine the relationship between corporate social responsibility, firm size, independent board of commissioners, liquidity and financial performance. The main focus of this research is to examine the performance of food and beverage companies that are listed on the Indonesia Stock Exchange during the period from 2019-2023. Using purposive sampling, 140 data points were collected over five years from twenty-eight distinct companies. Using Eviews 12.0, a panel regression analysis was conducted. This investigation incorporates the Chow, Hausman, and Lagrange Multiplier tests. The study indicated that corporate social responsibility and liquidity has a positive influence on financial performance, regardless of firm size or the presence of independent board of commissioners. Overall, there is significant influence of the independent variables on the financial performance of the companies being studied.
PENGARUH KOMITMEN ORGANISASI, PARTISIPASI PENYUSUNAN ANGGARAN, DAN PENERAPAN SISTEM INFORMASI AKUNTANSI BERBASIS TEKNOLOGI SEBAGAI VARIABEL MEDIASI TERHADAP KINERJA MANAJERIAL PERUSAHAAN(STUDI KASUS PADA PERUSAHAAN LOGISTIK) Mitha Andrianti; Andry Priharta; Sulhendri Sulhendri
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (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/bvf9r897

Abstract

Penelitian ini bertujuan untuk menguji pengaruh komitmen organisasi, partispasi penyusunan anggaran, dan penerapan sistem informasi akuntansi berbasis teknologi sebagai variabel mediasi terhadap kinerja manajerial pada perusahaan logistik di Jakarta. Responden penelitian ini adalah para manajerial di semua level berjumlah 120 orang. Teknik pengumpulan data dilakukan menggunakan kuesioner. Teknik analisis data yang digunakan adalah teknik analisis analisis mediasi dengan dua metode analisis mediasi, yaitu causal step oleh Baron & Kenny (1986) untuk melihat adanya proses mediasi dan melakukan Sobel Test untuk menguji signifikansi mediasi. Hasil penelitian ini menunjukkan bahwa komitmen organisasi, partispasi penyusunan anggaran, penerapan sistem informasi akuntansi berbasis teknologi berpengaruh signifikan terhadap kinerja manajerial. Sementara penerapan sistem informasi akuntansi berbasis teknologi mampu memediasi pengaruh komitmen organisasi terhadap kinerja manajerial sedangkan penerapan sistem informasi akuntansi berbasis teknologi tidak mampu memediasi partisipasi penyusunan anggaran terhadap kinerja manajerial.
Co-Authors Abdullah R.S. Achmad Agus Yasin Fadli Adesna Aep Saefullah Agung Dharmawan Buchdadi Ahmad Alamsyah Ahmad, Gofur Akhmad Akromusyuhada Ali, Ahmad Fariz bin Altaf Syauqy Iqbal Saifani Amalia Indah Fitriana Ananto, Tri Anastasya Purnamasari Andriyani Apriyanti, Metha Dwi Arintha Arintha Baenuri Bambang Sutrisno Bambang Sutrisno Buana, Yud Cintia Cahyati Darman Hadi Prayitno Darto Dewi Puji Rahayu Dewi Puji Rahayu Diana Diana Diana Hasan Dwi Oktariani Edi Junaedi Endang Rahmawijaya Eva Herianti Fahmi Hauzan Rafif Fany Yoga Pratama Fathurachman Fathurachman Fathurachman Febrianto, Hendra Galuh Fikry Agustian Fitriana, Amalia Indah Fitriasari Sintarini Gani, Nur Asni Handayani, Dwi Nita Hariyadi Hartono Harun, Siti Hafnidar hasanah hasanah Hasibuan, Irpan Hidayat Hendra Galuh Febrianto Hendra Galuh Febrianto Hera Oktadiana Hera Oktadiana Heru Nurmiaswari Hidayanti Hidayanti Hilwah Farhati Irwan Prayitno Iskandar Balad Jaharuddin Jaharuddin Jaharuddin, Jaharuddin Khorida AR Koesmawan Koesmawan Kurniawan, Rizaludin Liza Nora Luqman Hakim Luqman Hakim Luqman Hakim Maheswari Maryati Maryati Maryati Maryati Masyitoh Masyitoh Medo Maulianza Mega Rosdiana Metha Dwi Apriyanti Metha Dwi Apriyanti Metha Dwi Apriyanti Mikail Kartaloğlu Mitha Andrianti Mitsalina Tantri Mitsalina Tantri Mohamad Lutfi Muhammad Fahmi Muhammad Irfan Tarmizi Muhammad Luthfi Muhammad Nur A. Birton Munawaroh, Azizatul N. Oneng Nurul Bariyah Nora, Liza Nugroho, Rikho Nur Asni Gani Nur Asni Gani Nur Asni Gani Nur Hadiansah Oneng Nurul Bariyah Paisal Aripin Pantjatmono, Teguh Pitra Prasetya Ramadhan, Zulfikar Reyhan Jordy Daniro Rezza Firmansyah Ridwan, Riffatka Rini Fatma Kartika Riyanti Riyanti Riyanti Rony Edward Utama Rony Edward Utama Rony Edward Utama Rustiana, Siti Hamidah Sabaruddin Sabarudin Sabarudin Sari, Permata Septemberizal Siregar, Indra Gunawan Sisca Debyola Widuhung Sisca Debyola Widuhung Sisca Debyola Widuhung Siti Hamidah Siti Hamidah Rustiana Siti Hamidah Rustiana Siti Hamidah Rustiana Siti Jamilah Sopa , Sopa Suhendar Sulaeman Sulhendri Sulhendri Syifa Khairani Yasra Tantri, Mitsalina Teguh Pantjatmono Tri Ananto Tri Ananto Tri Ananto Trisnawati, Tuti Uun Uniyawati Wahidah, Nur Rachmah Wulan Primanita Swastiyani Yahaya Niwae Yahya, Putri Aleyda Yatimin Yatimin Yatimin Yatimin Yuyun Ardianti