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All Journal Jurnal Siasat Bisnis JEJAK Riset Manajemen dan Akuntansi Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Mantik Jurnal Bisnis dan Manajemen Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Budimas : Jurnal Pengabdian Masyarakat Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Abdi Psikonomi Empowerment Society Indonesian Journal of Sustainability Accounting and Management Research Horizon Jurnal REP (Riset Ekonomi Pembangunan) IIJSE Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies E-JURNAL AKUNTANSI
Mahameru Rosy Rochmatullah
Accounting Study Program, Faculty Of Economics And Business, Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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The Effect of Good Corporate Governance on the Financial Performance of Health Companies on the Indonesia Stock Exchange for the Years 2020-2023 Ikhsannudin, Alif Wildan; Rochmatullah, Mahameru Rosy
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5731

Abstract

This study aims to analyze the impact of Good Corporate Governance (GCG) on the financial performance of healthcare companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The population of the study comprises 33 healthcare companies listed on the IDX, with a sample selected using purposive sampling based on criteria such as continuous listing and comprehensive financial reporting. Secondary data were obtained from annual reports published on the IDX's official website and individual company websites. The dependent variable in this study is the company's financial performance, measured by Return on Assets (ROA). The independent variables include Independent Commissioners, Audit Committee, Managerial Ownership, and Institutional Ownership. Data analysis was conducted using multiple linear regression with classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests, as well as hypothesis testing using t-tests, F-tests, and coefficient of determination (R²) tests, with SPSS 26. The results indicate that the Audit Committee and Managerial Ownership have a significant impact on the financial performance of healthcare companies. Conversely, Independent Commissioners and Institutional Ownership do not show a significant effect on the financial performance of healthcare companies during the study period.
Analysis of the Influence of Current Ratio, Debt to Total Assets, Debt to Equity Ratio, Return on Assets, and Return on Equity on Stock Prices Intan Permata Sari; Mahameru Rosy Rochmatullah
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 6 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.4645

Abstract

The aim of this research is to analyze the influence of Current Ratio, Debt to Total Assets, Debt to Equity Ratio, Return on Assets, and Return on Equity on Stock Prices in food and beverage companies listed on the Indonesia Stock Exchange during the period 2019-2022. This study utilizes secondary data with a population comprising 43 food and beverage companies listed on the Indonesia Stock Exchange for the observation years 2019-2022. The technique employed is purposive sampling with multiple linear regression analysis method. The results of this study indicate that, partially, Current Ratio, Debt to Total Assets, Debt to Equity Ratio, and Return on Assets do not significantly influence Stock Prices in food and beverage companies listed on the Indonesia Stock Exchange during the years 2019-2022. However, Return on Equity significantly influences the stock prices of food and beverage companies listed on the Indonesia Stock Exchange during the years 2019-2022.
Analysis Of The Effect Of Company Size And Capital Structure On The Financial Performance Of The Banking Sector Listed On The Indonesia Stock Exchange In 2020-2022 Afifah Miftakhul Jannah; Mahameru Rosy Rochmatullah
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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

Abstract

Financial performance analysis is performed to measure the achievement of the company from the financial side. This study aims to analyze the significance of the influence of company size and capital structure on the financial performance of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. The type of data used is quantitative data with secondary data sources, namely data obtained from each banking sector company website or obtained from the official website of the Indonesia Stock Exchange (IDX) www.idx.co.id. the sample used in this study were 29 companies. Sampling technique using purposive sampling method. The method of data collection using documentation with data analysis techniques using classical assumption test, multiple regression analysis, coefficient of determination, t test, and F test. The results of this study indicate that the size of the company has a significant positive effect on the company's financial performance. While the capital structure has a significant negative effect on the company's financial performance.
The Effect of Green Accounting, Sustainable Investment, and Environmental Performance on The Value of Manufacturing Companies on The Indonesia Stock Exchange Rembulan Angger Malasari; Mahameru Rosy Rochmatullah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7566

Abstract

In the modern era, companies are increasingly integrating environmental concerns to enhance their corporate value. This study aims to examine the effect of green accounting, sustainable investment, and environmental performance on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study employs a purposive sampling technique, selecting 36 companies that meet the specified criteria. Multiple linear regression analysis is used as the analytical method. The results provide empirical evidence that green accounting and sustainable investment have a significant effect on firm value, whereas environmental performance does not.
Peran Komite Audit Sebagai Variabel Mediasi Terhadap Kualitas Audit Nurul Rahayu; Mahameru Rosy Rochmatullah
E-Jurnal Akuntansi Vol 34 No 7 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i07.p01

Abstract

This study intends to examine the aspects that can affect audit quality by applying the Structural Equation Model (SEM) approach through WarpPLS 7.0. The variables considered include audit tenure, audit fee, audit delay, audit rotation and audit committee also acts as a mediating variable. The research sample consists of 74 observations collected from 16 business entities listed on the Indonesia Stock Exchange from 2016 to 2022 through purposive sampling technique. The results of the direct effect analysis show that audit tenure, audit fees, audit delay and audit rotation do not show a significant correlation with audit quality. However, the audit committee shows a significant correlation with audit quality. And the results of the indirect effect analysis mediated by the audit committee show that audit tenure and audit rotation also do not show a significant correlation. While audit fees and audit delay show a significant correlation. Keywords: Audit Quality; Audit Tenure; Audit Fee; Audit Delay; Audit Rotatin
The Effect of Religiosity and Rationalization on Fraud on the Quality of Financial Reports Astri Paramitajaya, Naj’ma; Rosy Rochmatullah, Mahameru
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.237-246

Abstract

This study aims to examine the effect of religiosity and rationalization on the quality of financial reports. The research uses a quantitative approach with primary data collected through questionnaires. The population consists of 28 villages located in Baki District and Gatak District, Sukoharjo Regency. The sampling technique used is purposive sampling, resulting in 100 respondents who are village officials. Data analysis was carried out using Multiple Linear Regression Analysis. The results show that the religiosity variable has a significant influence on the quality of financial reports, indicating that the higher the level of religiosity among village officials, the better the quality of the financial reports produced. On the other hand, the rationalization variable does not have a significant influence on the quality of financial reports, meaning that the tendency of individuals to justify inappropriate actions does not have a real effect on the quality of financial reporting. These findings emphasize the importance of religious values in maintaining accountability and integrity in public sector financial reporting.
Determinants of Earnings Management in Public Manufacturing Firms During Covid-19 Savitri, Dian; Rochmatullah, Mahameru Rosy
Jurnal EMT KITA Vol 9 No 2 (2025): APRIL 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i2.4006

Abstract

This study aims to analyze the determinants of Earnings Management Implementation in Go Public Manufacturing Companies during the Covid-19 Pandemic. This research method is quantitative. The population in this study used manufacturing companies going public in the food and beverage sub-sector listed on the Indonesia Stock Exchange in the 2019-2022 period. The technique used in this research is purposive sampling. The analysis method that can be applied to this research is the multiple regression analysis method. The results of this study show that company size affects earnings management. Managerial ownership does not affect earnings management. Leverage does not affect earnings management. Profitability has no impact on earnings management. Financial performance does not affect earnings management. This research could provide insights for companies to consider various factors in managing their financial statements, ensuring that they remain transparent and trustworthy to stakeholders, especially in challenging times such as the COVID-19 pandemic.
The Influence of Entrepreneurship Education, Financial Literacy, Love of Money, and Self Efficacy on Entrepreneurial Interest Among Vocational High School Students Aprilia Riski Andriyani; Mahameru Rosy Rochmatullah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7557

Abstract

This study aims to analyze the influence of entrepreneurship education, financial literacy, love of money, and self-efficacy on entrepreneurial interest among vocational high school students. A quantitative approach was used with a purposive sampling technique, involving 130 vocational high school students in Indonesia who had received entrepreneurship education. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS. The results showed that entrepreneurship education and love of money had a positive and significant effect on entrepreneurial interest, while financial literacy and self-efficacy did not have a significant effect. These findings confirm that entrepreneurship education enhances students' skills and motivation to become entrepreneurs, while love of money acts as the main driver, indicating that educational factors and financial motivation play an important role in shaping entrepreneurial interest among vocational high school students.
Determinants of Increasing Company Value in Accounting Perspective Galuh Dwi Pramesti; Mahameru Rosy Rochmatullah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7739

Abstract

This study aims to examine the determinants of firm value enhancement from an accounting perspective in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The research method used is a quantitative approach with an associative causal type. The sample was selected using purposive sampling with specific criteria such as the completeness of financial statements and consistency in dividend distribution. The data used is secondary data obtained from the official IDX website and related companies. The independent variables in this study include dividend policy, profitability, and firm size, while firm value serves as the dependent variable. The results show that dividend policy does not affect firm value, profitability has a positive effect on firm value, and firm size also affects firm value. However, this study is limited to manufacturing companies and a three-year period, with the variables used being limited. Therefore, it is recommended that future research expand the sample scope and add other variables.
The Effect of Green Accounting, Sustainable Investment, and Environmental Performance on The Value of Manufacturing Companies on The Indonesia Stock Exchange Rembulan Angger Malasari; Mahameru Rosy Rochmatullah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7566

Abstract

In the modern era, companies are increasingly integrating environmental concerns to enhance their corporate value. This study aims to examine the effect of green accounting, sustainable investment, and environmental performance on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study employs a purposive sampling technique, selecting 36 companies that meet the specified criteria. Multiple linear regression analysis is used as the analytical method. The results provide empirical evidence that green accounting and sustainable investment have a significant effect on firm value, whereas environmental performance does not.
Co-Authors Abid Muhtarom Ade Khurnia Jati Aenuriya Syifana Afifah Miftakhul Jannah Agung Riyardi Aisyiah Rizqi Aulia Amperawati, Endang Dwi Anggraeni, Roshita Dwi Aprilia Riski Andriyani Ardyan Firdausi Mustoffa Astri Paramitajaya, Naj’ma Atwal Arifin Banu Witono, Banu Benny Tjahjono Chabib Hasan Imam Al Farid Devaria Aisya Setyowati DIAN SAVITRI DJ, Yunni Rusmawati Doddy Setiawan Dwi Haryanti, Christina Dwi Rahayu Elwas tantyo Pranowo Endang Dwi Amperawati Erma Setiawati Eskasari Putri Evi Gantyowati Fatchan Achyani Fauzan Fauzan Fauzi, Muhammad Zufar Fitriani, Nadea Galuh Dwi Pramesti Hasan Mukhibad Ikhsannudin, Alif Wildan Indriawati, Shofiah Intan Permata Sari Kusuma Wijayanto Moh Aldo Fahrul Azmi Muqorobin Muqorobin Naufal Syafiqoh Nurul Badriyah Nurul Khassanah, Marsheila Nurul Rahayu Purwanti, Noer Indach Putri Handayani Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati, Rahmawati Ramadani, Himammul Adhim Ramadhani, Faradila Rembulan Angger Malasari Rembulan Angger Malasari Rika Indah Lestari Rita Noviani Rizky Anika Sari Roza Novita Purnamasari Rozaq Syamsul Hidayatullah Rudy Hartanto Rukmini Rukmini Salsabila, Sylvia Aida Saputri, Yulia Dewi Sarah Rum Handayani Siti Arifah Siti Arifah Siti Nurlaela Siti Nurlaela Sri Mulyani Suprihati Titin Titin Titin Titin Viki Riko Felandi Warsina Warsina Wijaya, Kurnia Mahanani Winarna, Jaka Yuli Tri Cahyono Yuwita Ariessa Pravasanti