Article Per Year (5 Year)
p-Index From 2021 - 2026
2.589
P-Index
This Author published in this journals
All Journal Menara Riau: Jurnal Ilmu Pengetahuan dan Pengembangan Masyarakat Islam Dinamisia: Jurnal Pengabdian Kepada Masyarakat Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi PLAKAT : Jurnal Pelayanan Kepada Masyarakat Unri Conference Series: Community Engagement Seandanan: Jurnal Pengabdian pada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis
Helly Aroza Siregar
Institut Bisnis dan Teknologi Pelita Indonesia
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
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.
THE RELATIONSHIP BETWEEN FINANCIAL RATIOS AND STOCK PRICES IN THE MANUFACTURING SECTOR COMPANIES IN THE HEALTHCARE AND CONSUMER NON-CYCLICAL SECTORS LISTED ON THE INDONESIAN STOCK EXCHANGE FROM 2019 TO 2023 Helly Aroza Siregar; Agustian Anggoro; Yenny Wati; Irawati; Zulhelmi
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): 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.v10i2.5968

Abstract

This study aims to determine the effect of several financial ratio which are debt to equity ratio, earnings per share, price earning ratio, dividend payout ratio, and return on equity on the stock prices of manufacturing companies in the Healthcare and Consumer Non-Cyclical sectors listed on the Indonesia Stock Exchange from 2019 to 2023. Secondary data is used in this quantitative study. The sample was selected using a purposive sampling method, resulting in a total of 145 data observations derived from 8 companies over a five-year observation period. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 31. The results of this study indicate that the debt-to-equity ratio, earnings per share, and price-earnings ratio have a positive and significant effect on stock prices, dividend payout ratio has no effect on stock prices, while return on equity has a negative and significant influence on stock prices. This study implies that investors should adopt a comprehensive approach when evaluating stocks by considering multiple financial indicators simultaneously. For managers, the findings emphasize the importance of sustaining profitability, optimizing capital structure, and maintaining earnings quality to enhance investor confidence and support long-term stock value.
Green Innovation, CSR, and Governance: Driving Sustainable Corporate Value Creation Yenny Wati; Yusrizal Yusrizal; Helly Aroza Siregar; Suhardjo Suhardjo; Nicholas Renaldo
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 2 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i2.6743

Abstract

This research seeks to explore the impact of green innovation and green corporate social responsibility (green CSR) on corporate value, with green governance serving as a moderating variable. The study employs a quantitative methodology utilizing secondary data from companies listed on the Indonesia Stock Exchange (IDX) that were involved in the PROPER assessment from 2020 to 2024. The analysis is conducted using a moderation regression test facilitated by SPSS software. The results show that green innovation and green CSR greatly improve corporate value. Additionally, green governance has been shown to enhance the link between green innovation, green CSR, and corporate value. This indicates that the extent to which green innovation and green CSR boost corporate value is heavily influenced by the green governance practices adopted. This research reinforces stakeholder theory, legitimacy theory, and signaling theory in the context of corporate sustainability. For policymakers, these results emphasize the need for rules and rewards that enhance green governance as a key driver for effective corporate sustainability strategies. The originality of this research lies in including the green governance moderating factor in the model that links green innovation, green CSR, and corporate value, which has not been widely studied in emerging markets.
THE EFFECT OF LOAN TO DEPOSIT RATIO, NET PROFIT MARGIN, COMPANY AGE, INFLATION RATE, AND BI INTEREST RATE ON RETURN ON ASSETS IN CONVENTIONAL BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2020-2024 Jeslyn Goh; Anton Anton; Irawati Irawati; Helly Aroza Siregar; Zulhelmi Zulhelmi
Procuratio : Jurnal Ilmiah Manajemen Vol. 14 No. 1 (2026): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v14i1.6014

Abstract

This study aims to analyze the effect of the Loan to Deposit Ratio (LDR), Net Profit Margin (NPM), Company Age, Inflation Rate, and BI Interest Rate on Return on Assets (ROA) in conventional banking companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study uses secondary data obtained from annual financial reports and official macroeconomic data. The research sample consisted of 40 conventional banking companies selected using a purposive sampling method. Data analysis techniques were carried out using SmartPLS with a path analysis approach. The results showed that the variation of the independent variables used on the dependent variable in this study was declared feasible with the ability to explain the dependent variable, namely Return on Assets, by 64%. The results also showed that LDR had a negative and insignificant effect on ROA, NPM had a positive and significant effect on ROA, company age had a negative and significant effect on ROA, Inflation Rate had a negative and insignificant effect, and Interest Rate had a positive and insignificant effect on ROA. Penelitian ini bertujuan untuk menganalisis pengaruh Loan to Deposit Ratio (LDR), Net Profit Margin (NPM), Umur Perusahaan, Tingkat Inflasi, dan Suku Bunga BI terhadap Return on Asset (ROA) pada perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan serta data makroekonomi resmi. Sampel penelitian terdiri dari 40 perusahaan perbankan konvensional yang dipilih menggunakan metode purposive sampling. Teknik analisis data dilakukan menggunakan SmartPLS dengan pendekatan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa variasi dari variabel independen yang digunakan terhadap variabel dependen dalam penelitian ini dinyatakan layak dengan kemampuan menjelaskan variabel dependen yaitu Return on Asset  sebesar 64%. Hasil penelitian juga menghasilkan bahwa LDR berpengaruh negatif dan tidak signifikan terhadap ROA, NPM berpengaruh positif dan signifikan terhadap ROA, umur perusahaan berpengaruh negatif dan signifikan terhadap ROA, Tingkat Inflasi berpengaruh negatif dan tidak signifikan dan Suku Bunga berpengaruh positif dan tidak signifikan terhadap ROA.
Co-Authors Adiya, M. Hasmil Agustian Anggoro Anton Anton Bord Nandre Aprila Desriani Br Karo Febdwi Suryani Febdwi Suryani Irawati Irawati Irawati Jeslyn Goh Layla Hafni M Noval Dwi Pratama Nadira Nurul Atika Nicholas Renaldo Nurlasera, Nurlasera Pujiono Eddy Pujiono Pujiono Selly Erina Sitanggang Desmayanti Suhardjo Suharti Suroyo Suroyo Yenny Wati Yusnita Octafilia Theresia A Yesu Infante Yusrizal Zulhelmi Zulhelmi Zulhelmi