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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Indonesian Economy and Business Jurnal Akuntansi Aktual Jurnal Riset Akuntansi dan Keuangan IKRA-ITH EKONOMIKA JAF- Journal of Accounting and Finance eCo-Buss Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Pasundan International of Community Services Journal (PICS-J) Jurnal Widya JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Economic Reviews Journal Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Journal of Accounting Inaba Inaba of Community Services Journal Journal of Economics, Management, Accounting and Computer Applications International Journal of Humanities, Law, and Politics
Ferry Kosadi
Universitas Indonesia Membangun
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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The Impact of Return on Asset, Debt to Equity Ratio, Current Ratio and Firm Size on Price to Book Value in Service Companies in the Property and Real Estate Sub-Sector Listed on the Indonesia Stock Exchange from 2015 to 2023 Lena Purba, Dhonna; Kosadi, Ferry
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.464

Abstract

In the Property and Real Estate Sub-Sector Listed on the Indonesia Stock Exchange from 2015 to 2023, this study aims to determine how characteristics such return on asset, debt to equity ratio, current ratio, and company size effect price to book value. The methodology used in this study is quantitative and includes a descriptive and verification approach. The statistical analysis approach of verification makes use of hypothesis testing with partial and simultaneous tests (f and t tests), multiple linear regression, Pearson product moment correlation coefficient, determination coefficient, and traditional assumption testing. The 72 financial reports of companies listed on the Indonesia Stock Exchange that are part of the Property and Real Estate Sub-Sector provide the sample data. In addition to nonprobability sampling, this study used a purposive sample method. For data processing, SPSS software version 26.0 is utilized. The results of an initial investigation indicate that there is a clear correlation between return on asset and price to book value. Price to book value is not significantly impacted by the debt to equity ratio. At most, there is very little effect of institutional ownership current ratio on price to book value. Firm size has no effect on price to book value and does not have a major impact. Concurrently, the study's results show how price to book value is affected by return on asset, debt to equity ratio, current ratio, and firm size.
Pengaruh Debt To Equity Ratio, Net Profit Margin, Current Ratio dan Total Asset Turn Over Terhadap Pertumbuhan Laba: pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2023 Gita Cahyani, Ariani; Kosadi, Ferry
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.469

Abstract

The purpose of this study is to ascertain the impact of the following factors on earning growth in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange between 2014 and 2023: debt to equity ratio, net profit margin, current ratio, and total asset turnover. This study employs a quantitative methodology that combines a verification and descriptive strategy. Traditional assumption testing, multiple linear regression testing, Pearson correlation coefficient testing, determination coefficient testing, and hypothesis testing with partial and simultaneous tests (t and f tests) are some of the statistical testing methods used for verification. Sixty financial reports from businesses in the Pharmaceutical Manufacturing Companies provide the sample data. employing nonprobability purposive sampling for sampling. Version 26.0 of SPSS is utilized as a data processing tool. The results of the partial study obtained Debt To Equity Ratio has no effect on Earning growth, Net Profit Margin has an effect on Earning growth, Current Ratio has an effect on Earning growth and total asset turnover has no effect on Earning growth. The results of the simultaneous study showed that Debt to Equity Ratio, Net Profit Margin, Current Ratio and Total Asset Turnover had a significant influence on Earning growth.
Pengaruh Teknologi Finansial, Transparansi Laporan Keuangan, dan GCG Terhadap Nilai Perusahaan Perbankan Fitriani, Anita; Kosadi, Ferry
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5568

Abstract

Penelitian ini bertujuan untuk mengkaji peran teknologi finansial, transparansi laporan keuangan, dan Good Corporate Governance (GCG) dalam memengaruhi nilai perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017–2024. Pendekatan penelitian yang digunakan adalah kuantitatif asosiatif dengan memanfaatkan data panel yang bersumber dari laporan tahunan, laporan keuangan masing-masing perusahaan, serta situs resmi BEI. Pemilihan sampel dilakukan menggunakan metode purposive sampling sehingga diperoleh 14 bank yang memenuhi kriteria penelitian. Nilai perusahaan diukur menggunakan proksi Tobin’s Q, sedangkan teknologi finansial, transparansi laporan keuangan, dan GCG diukur berdasarkan indeks dan skor pengungkapan yang relevan sesuai dengan ketentuan yang berlaku. Analisis data dilakukan melalui statistik deskriptif dan pengujian persyaratan dasar model regresi linier berganda untuk memastikan kelayakan model penelitian. Hasil penelitian menunjukkan bahwa secara parsial teknologi finansial, transparansi laporan keuangan, dan GCG berpengaruh positif dan signifikan terhadap nilai perusahaan. Selain itu, hasil pengujian simultan membuktikan bahwa ketiga variabel independen tersebut secara bersama-sama berpengaruh signifikan terhadap nilai perusahaan dengan koefisien determinasi sebesar 67,8%. Temuan ini mengindikasikan bahwa penerapan inovasi digital, peningkatan keterbukaan informasi keuangan, serta pelaksanaan tata kelola perusahaan yang baik berperan penting dalam meningkatkan kepercayaan investor dan nilai perusahaan perbankan, sehingga dapat menjadi bahan pertimbangan bagi manajemen, investor, dan pemangku kepentingan dalam pengambilan keputusan.
Pengaruh Net Interest Margin (NIM), Biaya Operasional Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR) terhadap Return On Asset (ROA) pada Perusahaan Subsektor Perbankan yang Terdaftar di BEI pada Tahun 2017-2024 Utami, Nur Anisa; Kosadi, Ferry
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5916

Abstract

Studi ini meneliti bagaimana Net Interest Margin (NIM), Biaya Operasional Pendapatan Operasional (BOPO), Loan To Deposit Ratio (LDR) terhadap Return On Assets (ROA) pada perusahaan subsektor perbankan yang tercantum pada Bursa Efek Indonesia pada tahun 2017-2024. Metodologi yang digunakan peneliti adalah pendekatan deskriptif dan pendekatan verifikatif dengan menggunakan metode kuantitatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan perbankan pada situs web www.idx.co.id. Teknik pemilihan sampel dilakukan menggunakan metode purposive sampling yang sesuai dengan kriteria sehingga diperoleh tujuh perusahaan perbankan yang memenuhi kriteria dengan total 56 observasi. Dalam penelitian ini variabel dependen yaitu ROA, sedangkan variabel independen ialah Net Interest Margin (NIM), Biaya Operasional Pendapatan Operasional (BOPO), dan Loan To Deposit Ratio (LDR). Analisis data dilakukan menggunakan regresi linier berganda dengan perangkat lunak SPSS versi 27, disertakan pengujian asumsi klasik untuk memastikan kelayakan model penelitian. Hasil penelitian secara parsial menemukan bahwa Return On Asset (ROA) dipengaruhi secara positif dan signifikan oleh Net Interest Margin (NIM), akan tetapi dipengaruhi secara negatif dan signifikan oleh Biaya Operasional Pendapatan Operasional (BOPO), dan tidak dipengaruhi secara signifikan oleh Loan To Deposit Ratio (LDR). Namun, secara simultan Return On Asset (ROA) secara signifikan dipengaruhi secara bersamaan oleh Net Interest Margin (NIM), Biaya Operasional Pendapatan Operasional (BOPO), dan oleh Loan To Deposit Ratio (LDR).
Perception of Micro Small and Medium Enterprises Performers, Accounting Understanding and Socialization on The Inplementation of Accounting Standard for Micro Small and Medium Entity Hamdani, Deni; Kosadi, Ferry; Febriyanti, Diah
Journal of Economics, Management, Accounting and Computer Applications Vol. 2 No. 2 (2025)
Publisher : Institute Of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/jemaca.v2i2.14

Abstract

The research objective is to determine the extent of the implementation Accounting Standard for MSME’s Entity to the variables that influence it by covering: perception, understanding of accounting, and socialization. Descriptive and verificative methods were used in this study with double multiple regression analysis. The research population is Handicraft MSME’s registered at the Office of Cooperatives for Micro, Small and Medium Enterprises in Bandung. Sampling using Proportional with the Slovin Formula. For Parsial results showed   Perceptions of MSME actors had no effect on the application of Accounting Standard for MSME’s Entity, Accounting understanding and Socialization of Accounting Standard for MSME’s Entity had a significant influence on the application of Accounting Standard for MSME’s Entity. For Simultaneous result showed  perceptions of MSME’s actors, Accounting Understanding, and Socialization of Accounting Standard for MSME’s Entity affect the Implementation of Accounting Standard for MSME’s Entity. These result hoped had implication that Accounting Standard for MSME’s Entity can be one of the drivers of financial literacy for MSME’s so that they gain wider access to financing from the banking industry.
Pengaruh Current Ratio, Debt To Asset Ratio, Return On Assets, Dan Net Profit Margin Terhadap Pertumbuhan Laba (Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2024) Izzati, Aini Nur; Kosadi, Ferry
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the impact of Current Ratio (CR), Debt to Asset Ratio (DAR), Return on Assets (ROA), and Net Profit Margin (NPM) on profit growth among transportation companies listed on the Indonesia Stock Exchange (BEI) from 2017-2024, employing multiple linear regression analysis via SPSS with secondary data from annual financial reports. A quantitative approach with descriptive and verificative characteristics was utilized. Findings reveal that partially, CR and DAR exhibit significant negative effects, NPM shows a significant positive effect, while ROA demonstrates no significant impact on profit growth. Simultaneously, all four ratios significantly influence profit growth, with an Adjusted R² of 94.7%, indicating that financial ratios explain most variations, and the remainder stems from external factors.
Co-Authors Anita Fitriani Aprilia, Elsa Apriliyani, Suci Aulia, Puji Suci Chandra Jaya, Rama Deni Hamdani Devyanthi Syarif Eleanor, Edelweiss Febriyanti, Diah Gita Cahyani, Ariani Hamdani, Deni Izzati, Aini Nur Kartika Berliani Kasir Kasir Khoirunnisa, Nabila Kinaya, Cyntia Octavia Lena Purba, Dhonna Mentari, Mei Linda Muhammad Iqbal Alamsyah Rama Chandra Jaya Rezki Fauziani, Viera Ridwan Ridwan Salza Adzri Arismutia Suselo, Intan Utami, Nur Anisa Vina Merliana Wajib Ginting Wajib Ginting Zakaria, Rizki Muhammad