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Helly Aroza Siregar
Institut Bisnis dan Teknologi Pelita Indonesia
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EFFECT OF RETURN ON ASSET, OPERATING CASH FLOWS AND EARNING ON RETURN OF SHARES WITH LEVERAGE AS MODERATING VARIABLES IN MINING COMPANIES Sitanggang Desmayanti; Irawati Irawati; Layla Hafni; Helly Aroza Siregar; Febdwi Suryani
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.v9i4.5656

Abstract

This study aims to analyze Return On Asset (ROA), Operating Cash Flow and Earning Per Share (EPS) on stock returns with Leverage (DAR) as a moderating variable in mining companies listed on the Indonesia Stock Exchange (BEI). The population used is 49 mining companies on the IDX for the 2017-2019 period. Sampling in this study used a purposive sampling method with the criteria for mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period and companies that were delisted during the 2017-2019 period and the availability of required Annual Financial Report data for the 2017-2019 period. Based on these criteria, the number of samples in this study was determined by 41 companies. The analysis technique used in this research is moderating variable regression analysis with interaction tests with the help of SmartPLS software. The results showed that analyzing Return On Asset (ROA) and Operating Cash Flow had a positive and insignificant effect on stock returns, while the EPS variable had a negative and insignificant effect on stock returns, and leverage as a moderating variable had a positive and insignificant effect on the relationship Return On Asset (ROA), Operating Cash Flow and Earning Per Share (EPS) on the return of mining companies on the Indonesia Stock Exchange for the 2017-2019 period. Penelitian ini bertujuan untuk menganalisis Return On Asset (ROA), Operating Cash Flow, dan Earning Per Share (EPS) terhadap return saham dengan Leverage (DAR) sebagai variabel moderasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Populasi yang digunakan adalah 49 perusahaan pertambangan di IDX untuk periode 2017-2019. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan kriteria perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia untuk periode 2017-2019 dan perusahaan yang telah dihapus dari daftar (delisted) selama periode 2017-2019 serta ketersediaan data Laporan Keuangan Tahunan (APBN) yang dibutuhkan untuk periode 2017-2019. Berdasarkan kriteria tersebut, jumlah sampel dalam penelitian ini ditentukan sebanyak 41 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi variabel moderasi dengan uji interaksi dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa analisis Return On Asset (ROA) dan Operating Cash Flow memiliki pengaruh positif dan tidak signifikan terhadap return saham, sedangkan variabel EPS memiliki pengaruh negatif dan tidak signifikan terhadap return saham, dan leverage sebagai variabel moderasi memiliki pengaruh positif dan tidak signifikan terhadap hubungan Return On Asset (ROA), Operating Cash Flow dan Earning Per Share (EPS) pada return perusahaan pertambangan di Bursa Efek Indonesia untuk periode 2017-2019.
THE EFFECT OF CURRENT RATIO, RETURN ON ASSET, DEBT TO ASSET RATIO, EARNING PER SHARE, AND TOTAL ASSET TURN OVER ON STOCK PRICE IN INFRASTRUCTURE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE PERIOD 2019-2023 Febdwi Suryani; Desriani Br Karo; Helly Aroza Siregar; Irawati Irawati
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.v9i4.5725

Abstract

This Study aims to determine the effect of Current Ratio, Return On Asset, Debt To Asset Ratio, Earning Per Share, Total Asset Tur Over on Stock Prices in the Infrastrukture Sector listed on the Indonesia Stock Exchange for the period 2019-2023. The type of research data used in this study is quantitative data. The data source in this study used secondary data. The sample technique in this study used purposive sampling with the number of samples obtained as many as 52 companies. The research method used is descriptive analysis method and several types of evaluation using SmartPLS software assistance. The results showed that Current Ratio, Total Asset Tur Over has a positive and significant effect on Stock Price.Meanwhile Return On Asset, Debt To Asset Ratio, Earning Per Share have an insignificant negative effect on Stock Price. Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio, Return on Asset, Debt to Asset Ratio, Earning Per Share, dan Total Asset Turnover terhadap harga saham perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 52 perusahaan. Metode analisis yang digunakan meliputi analisis statistik deskriptif dan pengujian hipotesis dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa Current Ratio dan Total Asset Turnover berpengaruh positif dan signifikan terhadap harga saham. Sementara itu, Return on Asset, Debt to Asset Ratio, dan Earning Per Share berpengaruh negatif namun tidak signifikan terhadap harga saham.
Creating a Financially Healthy Motorcycle Workshop with Structured Accounting Yenny Wati; Yusrizal Yusrizal; Helly Aroza Siregar; Yusnita Octafilia; Bord Nandre Aprila
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 7, No 1 (2025): Plakat: Jurnal Pelayanan Kepada Masyarakat
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v7i1.19261

Abstract

Micro, Small, and Medium Enterprises (MSMEs) that repair motorcycles in Pekanbaru confront financial management issues, particularly in providing accurate and meaningful financial reports. A lack of awareness of basic accounting principles and regular financial recording procedures makes it difficult to measure the financial performance of a business. This community service project seeks to help motorcycle repair MSMEs develop their understanding and skills in creating financial reports in compliance with accounting standards. PKM activities for motorcycle repair shop MSMEs in Pekanbaru, involving the owner or manager and three staff, will occur on-site on Wednesday, March 5, 2025, using lecture, practice, and discussion approaches. Pre- and post-tests are used to examine participants' enhanced understanding, and satisfaction surveys are used to assess activity effectiveness. Following this training session, participants' knowledge of financial report preparation was enhanced by 75%. Participants' skills improve through a learning approach that blends theoretical underpinnings from lectures, practical application of exercises, and collaborative problem-solving through discussion. This PKM activity can help to increase the economic value of motorcycle repair MSMEs by improving financial management and making more informed decisions. This activity also helps to grow and support MSMEs, which are an essential part of the economy. Usaha Mikro, Kecil, dan Menengah (UMKM) bengkel motor di Pekanbaru menghadapi tantangan dalam pengelolaan keuangan, terutama dalam penyusunan laporan keuangan yang akurat dan relevan. Kurangnya pemahaman tentang prinsip-prinsip akuntansi dasar dan metode pencatatan keuangan yang sistematis menyebabkan kesulitan dalam mengukur kinerja keuangan usaha. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan UMKM bengkel motor dalam menyusun laporan keuangan yang sesuai dengan standar akuntansi. Kegiatan PKM yang ditujukan untuk UMKM bengkel motor di Pekanbaru, yang melibatkan pemilik atau pengelola dan tiga orang karyawan, akan dilaksanakan secara tatap muka pada Rabu, 5 Maret 2025 dengan metode ceramah, praktik, dan diskusi. Evaluasi dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pemahaman peserta, serta survei kepuasan untuk menilai efektivitas kegiatan. Pemahaman peserta mengenai penyusunan laporan keuangan meningkat sebesar 75% setelah mengikuti kegiatan ini. Keterampilan peserta berkembang melalui pendekatan pembelajaran yang menggabungkan dasar teori dari ceramah, aplikasi praktis dari latihan, dan kolaborasi untuk mengatasi tantangan melalui diskusi. Kegiatan PKM ini dapat berkontribusi pada peningkatan nilai ekonomis UMKM bengkel motor melalui pengelolaan keuangan yang lebih baik dan pengambilan keputusan yang lebih tepat. Kegiatan ini juga berkontribusi pada pertumbuhan dan keberlanjutan UMKM, yang merupakan salah satu pilar penting perekonomian.
Co-Authors Adiya, M. Hasmil Bord Nandre Aprila Desriani Br Karo Febdwi Suryani Febdwi Suryani Irawati Irawati Layla Hafni M Noval Dwi Pratama Nadira Nurul Atika Nurlasera, Nurlasera Pujiono Eddy Pujiono Pujiono Selly Erina Sitanggang Desmayanti Suharti Suroyo Suroyo Yenny Wati Yusnita Octafilia Theresia A Yesu Infante Yusrizal