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Nurul Ulfa
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THE EFFECT OF THE RELEVANCE OF THE VALUE OF ACCOUNTING INFORMATION AND GOOD CORPORATE GOVERNANCE ON STOCK PRICES WITH COMPANY SIZE AS A MODERATION VARIABLE Nurul Ulfa; Holiawati; Nofryanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.615

Abstract

This study aims to empirically investigate the impact of the value relevance of accounting information and Good Corporate Governance (GCG) on the stock prices of Indonesian banking companies. Furthermore, it examines the moderating role of firm size in these relationships within the dynamic context of the post-PSAK 71 regulatory environment. Utilizing a quantitative associative design, this research employs a balanced panel data methodology. The sample consists of 24 banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, yielding 120 firm-year observations. Value relevance is proxied by Earnings Per Share (EPS), GCG is measured by a dummy variable reflecting compliance with OJK guidelines, and firm size is measured by the natural logarithm of total assets. The Random Effects Model (REM), selected through Chow, Hausman, and Lagrange Multiplier tests, is used for hypothesis testing alongside Moderated Regression Analysis (MRA). The results indicate that the value relevance of accounting information (EPS) has a significant positive effect on stock prices, supporting Signaling Theory. Conversely, Good Corporate Governance (GCG) does not exhibit a significant direct effect on stock prices. Notably, firm size significantly strengthens the relationship between value relevance and stock price. However, it does not moderate the relationship between GCG and stock price. This study provides timely empirical evidence from the Indonesian banking sector following the implementation of PSAK 71. It contributes to the literature by clarifying the contingent role of firm size, demonstrating that it amplifies financial signals but not governance signals, thus offering a nuanced understanding of value relevance and governance in an emerging market context.
pengaruh kualitas layanan mobile banking terhadap kepuasan nasabah pada pt. bank aceh syariah cabang bireuen NURUL ULFA
Jurnal Syariah dan Ekonomi Islam Vol 1 No 1 (2023): Jurnal Syariah dan Ekonomi Islam
Publisher : FAKULTAS SYARIAH DAN EKONOMI ISLAM IAI ALMUSLIM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71025/xfjgt736

Abstract

The rapid development of technology is directly utilized by the banking industry, especially Islamic banking by bringing up digital product innovations. Mobile banking is one of a series of technological advances that aim to facilitate customer transactions and provide information to customers through the features provided. In the development of digital products, service quality is the most important thing because it is directly felt by customers, so that it will form customer satisfaction in using a product. The method used in this study is quantitative research method. The variables of his research are service quality (X) and satisfaction (Y). The data collection technique was carried out through a questionnaire, the sample taken amounted to 82 respondents using incidental sampling techniques. The analysis tool uses IBM SPSS Statistic 22 which includes validity tests, reliability tests, classical assumption tests, simple linear regression analysis, determination coefficients, T hypothesis tests. The results showed that the quality of mobile banking services affects customer satisfaction at PT. Bank Aceh Syariah Bireuen Branch, this is seen from the results of the t count value of mobile banking service quality on customer satisfaction of 2,054 with a significance of 0,043 < 0,05 while the t table value is 1,663 < 2,054 t count. So the value of t count is greater than t table, this shows that Ho is rejected and Ha is accepted which states that the quality of mobile banking services has a significant effect on customer satisfaction.
Co-Authors Adhitya Ardhana Ahmad Wildan Irfani Ananda, Amin Aufani Ferinda Anggoro Elza Novemiyawati Fajriah Febriani, Nurul Firdaus Firdaus Haripuddin . Holiawati Hudiyati Agustini Julaipah Julaipah Luthfi karim Mahendra, Yusril Meli Utami Paner Melisa Safitri Muhammad Affandi Yusuf Nofryanti Yantahin, Muliaty Zulhajji, Zulhajji