Articles
<![CDATA[THE INFLUENCE OF PROFITABILITY, FINANCIAL PERFORMANCE, AND CSR-D PRACTICES ON STOCK RETURN ]]>
<![CDATA[Kamu, Jessica Hannah]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i3.1670-1677
<![CDATA[This study aims to analyze the impact of Return on Assets (ROA), Earnings per Share (EPS), and Corporate Social Responsibility Disclosure (CSR-D) on the stock returns of banking companies listed on the Indonesia Stock Exchange (IDX) from 2019-2023. The research employs a quantitative approach with multiple linear regression analysis with the help of microsoft excel 2016 and spss version 27. Data were obtained from the annual financial reports of banking companies from 2019 to 2023. The results indicate that ROA significantly influences stock returns, whereas EPS and CSR-D do not show a significant relationship. Therefore, investors may consider profitability aspects when making investment decisions in the banking sector. This research contributes to the understanding of fundamental factors affecting stock returns and serves as a reference for stakeholders in their investment strategies.]]>
<![CDATA[THE EFFECT OF INSTITUTIONAL OWNERSHIP, BOARD SIZE, AND INDEPENDENT COMMISSIONER ON FINANCIAL PERFORMANCE ]]>
<![CDATA[Kristiani, Diana]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i3.1678-1689
<![CDATA[This research aims to collect empirical data that will explain the impact that institutional ownership, board size, and independent commissioners have on financial performance, as assessed by return on assets within the banking sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. It is determined by dividing the net profit after taxes by the total assets of the company. The calculation for the institutional ownership variable involves dividing the total number of shares that are outstanding by the number of shares that individual institutions hold. The board size variable is determined by the total number of active board members in the company, whereas the independent commissioner variable is determined by the proportion of independent commissioners to the total number of commissioners in the company. The company's annual report served as the source for the secondary data used in this research and was analyzed using the Microsoft Excel version 2016 application and the SPSS version 25 program. The results of the research show that only the board of directors size variable has a significant effect on the company's financial performance, which is proxied by ROA. Meanwhile, the institutional ownership and independent commissioner variables do not show a significant influence on financial performance.]]>
<![CDATA[THE INFLUENCE OF PROFITABILITY, INSTITUTIONAL OWNERSHIP, AND MANAGERIAL OWNERSHIP ON STOCK RETURN IN THE ENERGY SECTOR ]]>
<![CDATA[Aurora, Jessica Verlyn]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i3.1690-1701
<![CDATA[This study aims to examine how stock returns in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 timeframe are impacted by profitability, institutional ownership, and management ownership. With the aid of Microsoft Excel 2016 and SPSS version 25, multiple linear regression analysis was performed on secondary data taken from firm financial reports. The percentage of shares held by institutions is the basis for institutional ownership, the percentage of shares held by firm management is the basis for managerial ownership, and Return on Assets (ROA) is the basis for profitability. The findings demonstrate that profitability positively and significantly impacts stock returns, suggesting that more profitable businesses typically offer larger stock returns. The fact that managerial and institutional ownership have no discernible impact on stock returns, however, suggests that managerial shareholding and institutional investor participation have no direct bearing on a company's stock performance. This analysis suggests that while institutional and management ownership are not determining variables in predicting stock returns, investors should prioritize profitability when making judgments about energy sector investments.]]>
<![CDATA[THE IMPACT OF BOARD INDEPENDENCE, PROFITABILITY, LEVERAGE, AND FIRM SIZE ON INCOME SMOOTHING IN CONTROL OF AGENCY CONFLICT ]]>
<![CDATA[Ekadjaja, Agustin]]>;
<![CDATA[Andre Chuandra]]>;
<![CDATA[Margarita Ekadjaja]]>
<![CDATA[ Jurnal Ekonomi Manajemen Sistem Informasi Vol. 1 No. 3 (2020): Jurnal Ekonomi Manajemen Sistem Informasi (Januari 2020) ]]>
Publisher : <![CDATA[Dinasti Review ]]>
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DOI: 10.31933/jemsi.v1i3.104
<![CDATA[This research is aimed to earn empirical results about the effect of board independence, profitability, leverage and firm size on income smoothing. The study used purposive sampling as its sampling method on manufacture companies that’s listed on BEI for years 2015-2017. Information for this research was acquired from multiple online sources that store financial reports of companies. This research used Eckel Index to determine if a corporation did an income smoothing on its financial report or not. The results were significant relationships between board independence and income smoothing and between profitability and income smoothing while insignificant relationships were found in between leverage and income smoothing and between firm size and income smoothing. To improve this study there are mulitple ways that has been written in conclusion part.]]>
<![CDATA[PELATIHAN KETERAMPILAN AKUNTANSI BERBASIS TEKNOLOGI UNTUK SISWA SMA KEMURNIAN II : MENYONGSONG MASA DEPAN DENGAN ARTIFICIAL INTELLIGENCE ]]>
<![CDATA[Ekadjaja, Agustin]]>;
<![CDATA[Cecilia Dintia]]>;
<![CDATA[Jayanti Hung Dharma Putri]]>
<![CDATA[ Jurnal Bakti Masyarakat Indonesia Vol. 6 No. 3 (2023): Jurnal Bakti Masyarakat Indonesia ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara ]]>
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DOI: 10.24912/jbmi.v6i3.26598
<![CDATA[Technological advances are growing and affecting every aspect including accounting. Artificial Intelligence (AI) is one of the technological developments that will also affect accounting activities in the future. The application of artificial intelligence will change the accounting process into something new and make accounting activities more automated. Future accountants must adapt to these technological advances to increase effectiveness and transparency in the modern accounting world. Technology-based accounting skills training for students of SMA Kemurnian II aims to equip students to prepare themselves for the future. Activities are carried out by applying the knowledge taught by Tarumanagara University lecturers and active student participation as a form of community service. PKM activities began with an initial meeting with the school to jointly identify the needs and interests of the school related to this collaboration. After getting a positive response, we submitted a proposal for this event to LPPM Tarumanagara University with the chosen theme being technological developments that support the work of accountants with the application of Artificial Intelligence technology. Artificial Intelligence is expected to spread further as technology develops, revolutionizing entire sectors of the economy. The material presented focused on the challenges often faced by the younger generation in transitioning to a technology-based world and how to overcome these challenges. The results of this activity include scientific publications in proceedings, modules and article publications. We submit a report on the results of the implementation of this activity to LPPM Untar as a form of responsibility ABSTRAK Kemajuan teknologi semakin berkembang dan mempengaruhi setiap aspek termasuk akuntansi. Kecerdasan buatan atau Aritificial Intelligence (AI) menjadi salah satu pengembangan teknologi yang juga akan mempengaruhi kegiatan akuntansi di masa mendatang. Pengaplikasian kecerdasan buatan akan mengubah proses akuntansi menjadi suatu hal yang baru dan membuat kegiatan akuntansi semakin terotomatisasi. Akuntan-akuntan mendatang di masa depan harus bisa beradaptasi dengan kemajuan teknologi ini untuk tetap meningkatkan efektivitas dan transparansi dalam dunia akuntansi modern. Pelatihan keterampilan akuntansi berbasis teknologi untuk siswa SMA Kemurnian II bertujuan untuk membekali siswa-siswi dalam mempersiapkan diri di masa depan. Kegiatan dilakukan dengan mengaplikasikan pengetahuan yang diajarkan oleh dosen Universitas Tarumanagara serta partisipasi mahasiswa aktif sebagai bentuk pengabdian kepada masyarakat. Kegiatan PKM dimulai dengan pertemuan awal bersama pihak sekolah untuk bersama-sama mengidentifikasi kebutuhan dan minat sekolah terkait kerjasama ini. Setelah mendapatkan tanggapan positif, kami mengajukan proposal acara ini ke LPPM Universitas Tarumanagara dengan tema yang dipilih adalah perkembangan teknologi yang mendukung pekerjaan akuntan dengan penerapan teknologi Artificial Intelligence. Artificial Intelligence diperkirakan akan semakin menyebar seiring berkembangnya teknologi, merevolusi seluruh sektor perekonomian. Materi yang disampaikan berfokus pada tantangan-tantangan yang sering dihadapi oleh generasi muda dalam peralihan ke duna berbasis teknologi dan bagaimana cara mengatasi tantangan tersebut. Hasil dari kegiatan ini mencakup publikasi ilmiah dalam prosiding, modul dan publikasi artikel. Kami menyampaikan laporan hasil pelaksanaan kegiatan ini kepada LPPM Untar sebagai bentuk tanggung jawab]]>
<![CDATA[THE EFFECT OF FINANCIAL RATIOS ON FINANCIAL PERFORMANCE AMONG BANKING COMPANIES ]]>
<![CDATA[Cathleen, Annetta]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i3.1074-1086
<![CDATA[This study was conducted to obtain empirical evidence related to the effect of loan to deposit ratio, capital adequacy ratio, debt to equity ratio, and operational efficiency ratio on the financial performance of banking companies listed on the Indonesia Stock Exchange for a three-year period, which is 2017-2019. The research design used is descriptive research in describing the relationship between the independent variables and the dependent variable. The research method used is purposive sampling, with amounted to 29 companies that meet the criteria. Furthermore, this study used EViews 12 Student Version Lite application in the data processing. The results of this study indicate that the operational efficiency ratio influences the financial performance of banking companies. Meanwhile, loan to deposit ratio, capital adequacy ratio, and debt to equity ratio does not affect banking companies' financial performance.]]>
<![CDATA[PROFITABILITY, COMPANY SIZE, DIVIDENDS, AND CAPITAL STRUCTURE EFFECTS ON COMPANY’S VALUE ]]>
<![CDATA[Wongso, Karin Oxana]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i3.1087-1096
<![CDATA[The main purpose of this research is to obtain evidence or answers referring to the effect of profitability, company size, dividends, and capital structure on the value of consumer non-cyclical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This research used purposive sampling technique. This research used 24 consumer non-cyclical manufacturing companies with a total of 72 samples during the period. The result of this research was obtained by using application which was called Eviews-12 with regression analysis technique. By using the technique and application, the result show that profitability and company size have a significant effect on company’s value. However, dividends and structure effects do not have a significant effect on company’s value.]]>
<![CDATA[HOW ASSET GROWTH, EARNINGS VOLATILITY, FIRM SIZE, AND LEVERAGE AFFECT STOCK PRICE VOLATILITY ]]>
<![CDATA[Rangga, Adrianus]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i4.1889-1900
<![CDATA[The purpose of this study is to examine how asset growth, leverage, firm size, and earnings volatility affect stock price volatility. 30 LQ-45 enterprises that had been registered for three consecutive years, from 2018 to 2020, made up the study's sample. In this work, multiple regression analysis is used for hypothesis testing. E-views version 12 is the program used for data processing in this study. According to the study's findings, factors affecting firm size can affect stock price volatility, while factors affecting leverage, earnings volatility, and asset growth cannot.]]>
<![CDATA[FACTORS AFFECTING PROFITABILITY ON BANKING COMPANIES LISTED ON THE IDX ]]>
<![CDATA[Melvina , Melvina]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i4.1878-1888
<![CDATA[This study aims to obtain empirical evidence about the effects of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Net Interest Margin (NIM), Current Account Saving Account (CASA), and Operating Expenses to Operating Income (BOPO) on the profitability of banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This research uses 27 banking companies selected using purposive sampling method. The research data will be processed using the EViews 9.0 program. The results of this research indicate that the NIM has a positive and significant effect on profitability, BOPO has a negative and significant effect on profitability, while CAR, NPL, and CASA have no significant effect on profitability.]]>
<![CDATA[THE INFLUENCE OF CAPITAL STRUCTURE, PROFITABILITY AND LIQUIDITY ON THE VALUE OF COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE ]]>
<![CDATA[William, Glenn]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i1.3069-3078
<![CDATA[This research aims to obtain empirical evidence about the influence of capital structure, profitability and liquidity on the value of non-cyclical consumer goods companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The total sample for this research was 78 non-cyclical consumer goods companies selected using the purposive sampling method. This research data was analyzed using multiple linear regression analysis techniques processed with SPSS (Statistical Product and Service Solutions) software. The results of this research show that capital structure, liquidity and profitability have a significant positive influence on company value.]]>
