Articles
<![CDATA[MODERATION VARIABLES FOR STOCK RETURNS, TRADING ACTIVITY, AND FINANCIAL PERFORMANCE ]]>
<![CDATA[Masno Marjohan]]>
<![CDATA[ Jurnal Darma Agung Vol 30 No 3 (2022): DESEMBER ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.46930/ojsuda.v30i3.2363
<![CDATA[The purpose of this study is to determine the financial performance that influences transaction volume activity and the financial performance that influences stock returns as moderation in retail. The data used by the researchers is secondary data in the form of annual accounts of retail companies listed on the Indonesian Stock Exchange. This survey method, which targets 21 trading companies, uses multiple regression analysis methods. The two dependent variables in the analysis of financial performance have a negative impact on TVA and are not significant, but the intervening variables do not affect stock returns and do not have a large impact. Together or concurrently, they had no positive or insignificant impact on TVA, but the remaining 72.1% were influenced by other factors not examined in this study and together or concurrently had a positive effect on stock returns. had a significant effect, whereas the remaining 85.9% were affected. by other factors not considered in this study. The study combines financial performance with trading volume and stock returns to give investors a more comprehensive understanding of their stock investment decisions to achieve capital gains. Practical/political implications (optional): The results have practical and functional implications for investors, especially when analyzing purchase price decisions for selected stocks. Stock selection should be taken into account in investment analysis. When investors are not convinced that financial performance is a material factor. This investor maximizes investment returns (capital gains) in the future.]]>
<![CDATA[Pengaruh Profitabilitas dan Likuiditas terhadap Nilai Perusahaan dengan Leverage sebagai Variabel Intervening ]]>
<![CDATA[istihfadloh istihfadloh]]>;
<![CDATA[Masno Marjohan]]>;
<![CDATA[Zulfitra Zulfitra]]>
<![CDATA[ Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol 6, No 2 (2023): Jurnal SEKURITAS ]]>
Publisher : <![CDATA[Prodi Manajemen Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32493/skt.v6i2.24972
<![CDATA[Penelitien ini bertujuan untuk mengetahui: Pengaru profitablitas dan likuidtas terhadap leverage. Dampak leverage terhadap, profitablitas dan likuiditas terhadap nilai perusahaen. Pengaru profitabltas dan likuiddtas terhadap nilai perusahan dengan leverage sebagai variabel intervening. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif. Populasinya seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dari tahun 2015-2020. Pengambilan sampel dengan sampel terpilih (non-probabilistic sampling). Sampel untuk penelitan ini terdiri dari 17 perusahaan pertambangan selama periode 6 tahun, total sampel perusahaan menjadi 102 sampel laporan keuangen perusahean pertambangan yang terdaftar di BEI yang digunakan. Hasil penelitan ini menunjukkan bahwa: Profitabillitas dan Likuidtas berpengaru signifikan terhadap leverage, sedangka leverage dan likuidtas berpngaruh positif terhadap perubahan goodwill. Profitabiltas memiliki dampak positif pada nilai perusahean, tetapi tidak signifikan. Profitablitas dan likuiditas secara langsung mempengaruhi nilai perusahaan, dengan leverage bertindak sebagai variabel intervening bagi perusahean pertambangan yang terdaftar di Bursa Efek Indonesia (BEI)]]>
<![CDATA[Performance Comparison Analysis Before and After the Acquisition of a National Gas Company ]]>
<![CDATA[Masno Marjohan]]>
<![CDATA[ Dinasti International Journal of Management Science Vol. 4 No. 3 (2023): Dinasti International Journal of Management Science (January - February 2023) ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31933/dijms.v4i3.1644
<![CDATA[The purpose of this study is to analyze the difference in the financial performance of Perusahaan Gas Negara before and after the acquisition, as measured by financial measures. Financial performance is related to the current Ratio (CR), Quick Ratio (QR), Return on Equity (ROA), Return on Equity (ROE), Debt to Assets Ratio (DAR) Ratio debt to equity (DER). The research method used is descriptive analysis, this study was carried out at the State Gas Company, taking data from the website of the Indonesian Stock Exchange (IDX). The data source used in this study is secondary data in the form of annual financial statements of Perusahaan Gas Negara for the period 2017-2021. This study uses the Wilcoxon rank test of normality as a data analysis technique to determine whether there are significant differences in the financial performance of Perusahaan Gas Negara before and after the acquisition. The results of this study show the financial performance of Perusahaan Gas Negara based on descriptive analysis of financial measures based on the current ratio (CR), quick ratio (QR), quick ratio return on equity (ROA) and return on equity (ROE) decreased while debt to equity ratio (DAR) and debt to equity ratio (DER) both get a raise. In Wilcoxon's signed hypothesis test, where the Asymp-Sig value is 0.760 > the significance value ? = 05, i.e., there is no significant difference in financial performance ratio between Perusahaan Gas Negara before and after the acquisition.]]>
<![CDATA[Pengaruh Profitabilitas dan Likuiditas terhadap Nilai Perusahaan dengan Leverage sebagai Variabel Intervening ]]>
<![CDATA[istihfadloh istihfadloh]]>;
<![CDATA[Masno Marjohan]]>;
<![CDATA[Zulfitra Zulfitra]]>
<![CDATA[ Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol 6, No 2 (2023): Jurnal SEKURITAS ]]>
Publisher : <![CDATA[Prodi Manajemen Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32493/skt.v6i2.24972
<![CDATA[Penelitien ini bertujuan untuk mengetahui: Pengaru profitablitas dan likuidtas terhadap leverage. Dampak leverage terhadap, profitablitas dan likuiditas terhadap nilai perusahaen. Pengaru profitabltas dan likuiddtas terhadap nilai perusahan dengan leverage sebagai variabel intervening. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif. Populasinya seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dari tahun 2015-2020. Pengambilan sampel dengan sampel terpilih (non-probabilistic sampling). Sampel untuk penelitan ini terdiri dari 17 perusahaan pertambangan selama periode 6 tahun, total sampel perusahaan menjadi 102 sampel laporan keuangen perusahean pertambangan yang terdaftar di BEI yang digunakan. Hasil penelitan ini menunjukkan bahwa: Profitabillitas dan Likuidtas berpengaru signifikan terhadap leverage, sedangka leverage dan likuidtas berpngaruh positif terhadap perubahan goodwill. Profitabiltas memiliki dampak positif pada nilai perusahean, tetapi tidak signifikan. Profitablitas dan likuiditas secara langsung mempengaruhi nilai perusahaan, dengan leverage bertindak sebagai variabel intervening bagi perusahean pertambangan yang terdaftar di Bursa Efek Indonesia (BEI)]]>
<![CDATA[Penerapan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM di masa Endemi pada UMKM Cianjur Jawa Barat ]]>
<![CDATA[Sugiyanto Sugiyanto]]>;
<![CDATA[Rachmat Kartolo]]>;
<![CDATA[Masno Marjohan]]>
<![CDATA[ Jurnal PADMA: Pengabdian Dharma Masyarakat Vol 3, No 2 (2023): PADMA APRIL 2023 ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32493/jpdm.v3i2.29634
<![CDATA[Penting bagi UMKM di Indonesia untuk keberlanjutan bisnis melalui pelaporan keuangan sesuai Undang-Undang No 20 Tahun 2008 tentang Usaha Mikro Kecil dan Menengah karena kurangnya pemahaman dalam Penerapan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM. Terutama kepada mitra dimasa Edemi Pada UMKM Cianjur Jawa Barat sangat dibutuhkannya. Permasalahan Mitra yang dihadapi oleh UMKM di Cianjur Propinsi Jawa Barat diantaranya sebagai berikut : Pertama (1) UMKM masih pencatatan secara manual belum melakukan pembukuan berdasarkan Standar Akuntansi Keuangan EMKM dengan baik masih secara tradisomal (2) Belum menyelenggarakan pembukuan sesuai dengan Standar Akuntansi Keuangan SAK EMKM. Solusi Permasalahaan Tahapan pertama: Kegiatan pengabdian masyarakat meliputipersiapan materi pelatihan Tahapan kedua: adalah tahap pelaksanaan, dimulai dengan mengidentifikasi tingkat pengetahuan dan dasar Akuntansi dengan cara melakukan tanyajawab antara trainer (pelatih) metode digunakan plan-do-check-act dengan peserta. Tahapan ketiga: Sosialisasi tentang Akuntansi dasar dan pratek penyusunan laporan keuangan berdasarkan SAK EMKM. Hasil dicapai dalam kegiatan pengabdian masyarakat ini pelaku UMKM di Cianjur Jawa Barat pelaku bisnis mampu menyusun pelaporan keuangan berdasarkan SAK EMKM yang baik.]]>
<![CDATA[Influence of Financial Performance and Fair Price of Share on Investment Decisions with Good Corporate Governance as Moderating Variables in Companies in The Indonesia Stock Exchange ]]>
<![CDATA[Masno Marjohan]]>
<![CDATA[ MIX: JURNAL ILMIAH MANAJEMEN Vol 13, No 1 (2023): MIX: JURNAL ILMIAH MANAJEMEN ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22441/jurnal_mix.2023.v13i1.006
<![CDATA[ Objectives: The goal of this research is to research and determine the influence of financial performance and fair share price on investment decisions with competent management for a Real Estate and Construction Property firm listed on the Indonesia Stock Exchange from 2016 to 2020.Methodology: This study adopts a descriptive methodology of quantitative, the collection of financial statements of 51 companies that have been registered with the IDX. The measurement model and hypothesis testing are carried out using Views 9 software.Finding: The results showed that Return on Equity, Current Ratio, and Debt Equity Ratio had no effect, but Total Asset Turnover and Price Book Ratio influenced investment decisions.Conclusion: Investment decisions are not influenced by financial performance (ROE, CR, and DER), but they are influenced by other financial performance (TATO, and PBV). While good corporate governance does not moderate (weaken) the impact of a company's financial performance on investment decisions, it does moderate (strengthen) the impact of fair price shares (PBVs).]]>
<![CDATA[Opportunity Set, Liquidity, Stock Return, Inflation As A Moderator Investment Risk, Investment ]]>
<![CDATA[Masno Marjohan]]>;
<![CDATA[Anggun Anggraini]]>;
<![CDATA[Sayu Ketut Sutrisna Dewi]]>;
<![CDATA[Arsid]]>
<![CDATA[ Jurnal Manajemen Vol. 27 No. 2 (2023): June 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jm.v27i2.1380
<![CDATA[This study aims to analyze the influence of liquidity of investment risks, opportunities on stock return with inflation as a moderator. These study was a quantitative study which invloving panel data method. In thid study, data processing and population studies using Eviews software which consist of companies in the banking sector listed on the Indonesia Stock Exchange. This study found that investment risk has no impact on equity returns, the level of investment opportunity is locked into equity returns, liquidity has a significant negative impact on equity returns, and inflation affects the ratio of investment risk to equity returns was found to have the potential to increase Inflation weakens the relationship between investment opportunities and equity returns, while inflation can strengthen the relationship between liquidity and equity returns. It is hoped that further researchers will be able to include these variables as consideration in doing such investigation.]]>
<![CDATA[ECONOMIC AND ASYMMETRIC INFORMATION AS MODERATION VARIABLES, CREDIT RISKS, AND CREDIT PRICES ]]>
<![CDATA[Masno Marjohan]]>;
<![CDATA[Guruh Dwi Pratama]]>
<![CDATA[ JURNAL DARMA AGUNG Vol 31 No 4 (2023): AGUSTUS ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.46930/ojsuda.v31i4.3244
<![CDATA[Profitability is the ability of an enterprise to make a profit in a certain period of time, a good and profitable enterprise is successful and in demand among shareholders. The purpose of this study is to determine the importance of asymmetric information, profitability, and the effect of credit risk on credit prices and profitability as limiting variables in the banking sector. This research covers all banking companies listed on the Indonesia Stock Exchange, as many as 33 banking companies. There are 8 banking companies whose research methods consist of hypothesis testing with multiple analysis techniques and absolute difference moderation testing. The results showed that changes in information asymmetry and profitability do not affect credit prices, credit risk affects credit prices (positive), and information asymmetry, credit risk, and profitability together affect credit prices (positive), profitability cannot limit (strengthen) credit prices. Asymmetry of information in credit prices. The sale of credit by banks is considered to contain risks. The greater the loan provided by the bank, the greater the credit risk of the bank. More research on credit pricing is needed. versatile and on a larger scale.]]>
<![CDATA[Analysis of the Effect of Liquidity, Profitability, and Debt to Equity Ratio (DER) on Firm Value in Mining Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Masno Marjohan]]>;
<![CDATA[Hadi Supratikta]]>;
<![CDATA[Hilya Hasanah]]>
<![CDATA[ Applied Information System and Management (AISM) Vol 6, No 2 (2023): Applied Information System and Management (AISM) ]]>
Publisher : <![CDATA[Depart. of Information Systems, FST, UIN Syarif Hidayatullah Jakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.15408/aism.v6i2.34423
<![CDATA[Firm value is the view of investors when measuring the success rate of a company. ROE is the variable most strongly associated with firm value to calculate the profit level of a company. Liquidity is a ratio to measure the company's ability to meet its short-term obligations. DER is a ratio used to assess debt against equity. The purpose of this study is to analyze the effect of liquidity (CR) on company value, profitability (ROE), and debt-to-equity ratio (DER) on company value and simultaneously in mining companies in the metal and mineral sub-sector listed on the Indonesia Stock Exchange for the period 2012–2021. This type of research is quantitative. The population in this study are mining companies listed on the Indonesia Stock Exchange. Samples were taken from 4 companies that met the criteria, with 10 years of observation totaling 40 sample units. The sampling technique used is the purposive sampling method. Data is downloaded via the website www.idx.co.id and the company's website. Data analysis uses descriptive analysis, the classical assumption test, regression analysis, hypothesis testing, and the determination coefficient test. The results of the study based on statistical calculations obtained simultaneous results that financial performance has no effect on the value of the company, while partial liquidity (CR) debt on equity (DER) has no effect on the value of the company, and profitability (ROE) significantly affects the value of the company.]]>
<![CDATA[Analysis Of The Influence Of Company Performance Value On Stock Price ]]>
<![CDATA[Masno Marjohan]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37531/sejaman.v6i1.5313
<![CDATA[The purpose of the research is to test and analyze the significance of the influence of Economic Value Added, Debt to Equity Ratio, Return on Equity, and Total Asset Turnover on Stock Prices in companies listed on the Indonesia Stock Exchange. This research method uses secondary data. The sample in this study was determined by the purposive sampling technique. The samples used in this study were 8 (eight) companies listed on the Indonesia Stock Exchange. Hypothesis testing using panel data regression analysis tools with the help of Eviews software. The results of this study indicate that Economic Value Added, on Stock Price is not influential, and Return On Equity there is an influence but not significant on Stock Price. Debt to Equity Ratio and Total Asset Turnover have a significant effect on Stock Prices and Simultaneous variables of Economic Value Added, Return On Equity, Debt to Equity Ratio, and Total Asset Turnover simultaneously and significantly affect Stock Prices in property and real estate sector companies. Keywords: Economic Value Added; Debt to Equity Ratio; Return on Equity; Total Asset Turnover and Stock Price]]>
