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Corporate Governance Sebagai Variabel Pemoderasi Dalam Pengaruh Kualitas Laba Terhadap Nilai Perusahaan esty apridasari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 1 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

The separation of ownership between the principal and agent in a company could cause a conflict of interest where both parties try to maximize their own interests. The mechanism of corporate governance is expected to minimize this conflict of interest. This study examines the corporate governance variables as moderating variable in the influence of earnings quality on firm value. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with 66 manufacturing companies and 175 observations as sample. Determination of the sample in this study is carried out by purposive sampling method. Coorporate governance is measured by manajerial ownership, institutional ownership, independent commissioners, and the audit committee), earnings quality is measured by Earnings Response Coefficient (ERC), and the firm value is measured with Price Book Value (PBV). Testing hypotheses using regression analysis. The results show that mangerial ownership has not been proven as moderating variable in the influence of earnings quality on firm value. Institutional ownership, independent board of commissioners, and audit committee could moderate the influence of the earnings quality to firm value.

Analisis Pengaruh Kualitas Laba Terhadap Nilai Perusahaan esty apridasari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 1 No 1 (2018): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

The information of earnings contained in the financial statement is expected to minimize the interest conflicts occuring within agency theory. This study aims to obtain empirical evidence related to the influence of earnings quality on firm value. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with 66 manufacturing companies and 175 observations as sample. Determination of the sample in this study is carried out by purposive sampling method. Earnings quality is measured by Earnings Response Coefficient (ERC) and the firm value is measured with Price Book Value (PBV). Testing hypotheses using regression analysis. The results show that earnings quality has been proven to have positive influence on firm value with significant value 0,000. This show that in order to increase the firm value, it could increase its earnings quality

Analisis Pengaruh Kualitas Laba Terhadap Nilai Perusahaan esty apridasari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 1 No 1 (2018): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v1i01.1144

The information of earnings contained in the financial statement is expected to minimize the interest conflicts occuring within agency theory. This study aims to obtain empirical evidence related to the influence of earnings quality on firm value. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with 66 manufacturing companies and 175 observations as sample. Determination of the sample in this study is carried out by purposive sampling method. Earnings quality is measured by Earnings Response Coefficient (ERC) and the firm value is measured with Price Book Value (PBV). Testing hypotheses using regression analysis. The results show that earnings quality has been proven to have positive influence on firm value with significant value 0,000. This show that in order to increase the firm value, it could increase its earnings quality

Corporate Governance Sebagai Variabel Pemoderasi Dalam Pengaruh Kualitas Laba Terhadap Nilai Perusahaan esty apridasari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 1 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v2i01.1500

The separation of ownership between the principal and agent in a company could cause a conflict of interest where both parties try to maximize their own interests. The mechanism of corporate governance is expected to minimize this conflict of interest. This study examines the corporate governance variables as moderating variable in the influence of earnings quality on firm value. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with 66 manufacturing companies and 175 observations as sample. Determination of the sample in this study is carried out by purposive sampling method. Coorporate governance is measured by manajerial ownership, institutional ownership, independent commissioners, and the audit committee), earnings quality is measured by Earnings Response Coefficient (ERC), and the firm value is measured with Price Book Value (PBV). Testing hypotheses using regression analysis. The results show that mangerial ownership has not been proven as moderating variable in the influence of earnings quality on firm value. Institutional ownership, independent board of commissioners, and audit committee could moderate the influence of the earnings quality to firm value.

Pengaruh Saham Syariah dan Reksadana Syariah terhadap Pertumbuhan Ekonomi di Indonesia Rheva Berliana; Silvia Lovita; Sintia Eka Wulandari; Esty Apridasari
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 2 (2025): April-Juni 2025
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/b1fk4113

This study examines the effect of sharia stocks and sharia mutual funds on economic growth in Indonesia. Using a quantitative approach, this study analyzes data from 2016 to 2022 obtained from the Central Statistics Agency and the Financial Services Authority. The independent variables in this study are sharia stocks (represented by the Jakarta Islamic Index/JII and the Indonesia Sharia Stock Index/ISSI) and sharia mutual funds, while the dependent variable is economic growth. Data analysis was performed using classical assumption tests and multiple linear regression with the help of Eviews 10 software, including F test and t test. The results show that partially, sharia stocks have a significant effect on economic growth in Indonesia. The increasing investment interest in the sharia capital market, especially sharia stocks, contributes to increasing economic growth, poverty reduction, and job creation. On the other hand, sharia mutual funds partially do not have a significant effect on economic growth. This is allegedly due to the allocation of sharia mutual fund portfolios by investment managers tending to be in large-cap company stocks that tend to be stagnant. However, simultaneously, sharia stocks and sharia mutual funds have a significant effect on economic growth in Indonesia.

Pengaruh Tingkat Inflasi dan Nilai Tukar (Kurs) Terhadap Indeks Saham Syariah Indonesia (ISSI) Tahun 2021-2024 Husnul Khotimah; Amanda Adilia Aszari; Putri Salsabila; Esty Apridasari
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 1 No. 3 (2025): MEI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/jsss4746

Indeks Saham Syariah Indonesia (ISSI) merupakan bagian dari Daftar Efek Syariah (DES), yang mencakup saham-saham syariah yang telah melalui proses audit oleh Otoritas Jasa Keuangan (OJK) dan tercatat di BEI. Perkembangan ISSI yang signifikan tentu dipengaruhi oleh berbagai faktor, termasuk kondisi ekonomi mikro maupun makro. Penelitian ini bertujuan untuk menganalisis pengaruh tingkat inflasi dan nilai tukar (kurs) terhadap Indeks Saham Syariah Indonesia (ISSI) Tahun 2021-2024. Dalam penelitian ini kami menggunakan data sekunder yang diperoleh dari Badan Pusat Statistik (BPS) dengan menggunakan pendekatan kuantitatif melalui analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel tingkat inflasi berdampak negatif signifikan terhadap ISSI, sedangkan variabel nilai tukar (kurs) berdampak positif signifikan terhadap ISSI..

The Influence of Education Level and Accounting Understanding on the Quality of Financial Reports of MSMEs in Negeri Katon District Nadia Anggraeni; Lella Anitsa; Esty Apridasari; Berwin Anggara
al-Afkar, Journal For Islamic Studies Vol. 8 No. 2 (2025)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v8i2.2224

This research examines the influence of education level and understanding of accounting on the quality of UMKM financial reports. This research was conducted in Nageri Katon District using data on the number of UMKM in Negeri Katon District. The sampling method uses purposive sampling, namely using certain criteria to determine the number of samples to be studied. The relationship or influence between variables is explained using descriptive statistical test methods. The research results show that the level of education and understanding of accounting have a significant effect on the quality of UMKM financial reports in Negeri Katon District.

Tantangan dan Peluang Pasar Modal Indonesia dalam Meningkatkan Minat Investasi di Era Digital Malva Zaskia Putri; Dini Wulandari; Putri Amelia Aristawati; Esty Apridasari
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/zmzme312

The Indonesian capital market is facing a digital era that brings various challenges as well as opportunities to increase public investment interest. Technological transformation, especially through digital platforms, has provided wider and more practical access for the public to invest. However, public participation is still low due to various factors such as lack of financial literacy, limited number of issuers and investment products, and the prevalence of unhealthy practices such as gorengan shares. This study uses a qualitative approach with analysis of relevant literature, and aims to provide an in-depth understanding of the actual conditions of the Indonesian capital market, the structural challenges faced, and potential strategies to encourage the growth of domestic investors. The results of the study show that with the support of inclusive policies, collaboration between stakeholders, and optimal use of digital technology, the Indonesian capital market has the potential to become one of the main pillars of inclusive and sustainable economic growth.

Analysis of Bank Health Level Using RGEC Methods (Risk, Governance, Earning, Capital) on Bank Negara Indonesia (Persero) Tbk Period 2020 - 2022 Reza Rahmawati; Esty Apridasari; Era Yudistira; Primadatu Deswara
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 3: July 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i3.7765

This study was conducted with the aim of determining the health level of PT Bank Negara Indonesia (Persero) Tbk during the period 2020 - 2022 based on composite ratings using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, Capital). This type of research is descriptive quantitative using secondary data sources in the form of BNI's annual financial statements. The results of this study indicate that during the period 2020 - 2022, Bank BNI experienced a significant improvement in performance. NPL decreased from 4.3% to 2.8%, LDR value stabilized in the healthy range, ROA increased from 0.5% to 2.5%, NIM ratio increased from 4.5% to 4.8% and CAR ratio remained above 19%, besides that the GCG aspect shows a positive trend with an increase in CGPI scores and strengthening internal governance. The final composite rating of BNI bank based on the average score of the four components is 1.80, which is in the PK-2 (Healthy) category. This indicates that BNI bank has a good ability to manage risk, implement corporate governance, maintain profitability and maintain adequate capital

Studi Komparatif Investasi Konvensional dan Syariah di Pasar Modal Ahmad Habib Alwi; Bibit Waluyo; Esty Apridasari
Indonesia Economic Journal Vol. 1 No. 1 (2025): JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/4pdb9498

This study aims to analyse and compare the performance of conventional and Islamic investments in the capital market. Using historical data from the conventional stock index and the Islamic stock index over a period of time, this study evaluates the differences in terms of return, risk, and volatility between the two types of investments. In addition, this study also identifies the factors that affect the performance of conventional and Islamic investments, and analyses the implications of these differences for investors. The results are expected to provide comprehensive insights for investors in making investment decisions that are in line with their risk preferences and financial principles. This study contributes to a deeper understanding of the dynamics of Islamic investment in the capital market and its comparison with conventional investment.

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