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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Kajian Akuntansi dan Bisnis Jurnal Ilmu Ekonomi ASET Journal of Indonesian Economy and Business Proceeding SENDI_U International Journal of Social Science and Business JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Ilmiah ASET Management and Accounting Expose
Yeni Kuntari
STIE Widya Manggala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Earning per Share, Return on Asset, Return on Equity, dan Net Profit Margin terhadap Harga Saham Wibowo, Henri; Kuntari, Yeni
Jurnal Ilmiah Aset Vol 16 No 1 (2014): Jurnal ASET Volume 16 No 1
Publisher : STIE Widya Manggala

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Abstract

This research aimed to find out the influence of Earning per Share, Return On Asset, Return On Equity, and Net Profit Margin on the stock price of Wholesale and Retail Companies in 2009-2011 in Indonesia Stock Exchange either simultaneously or partially. The sampling technique used was Purposive Sampling method. There were 10 companies that could be analysed. The model regression used was by multiple linier regression. The result showed that simultaneously at level of significance 5% EPS, ROA, ROE, and NPM had a significant influence on the stock price of Wholesale and Retail. Partially at the level of significance 5% the result showed that EPS, ROE, and NPM had negative and significant influence on the stock price, meanwhile variable ROA had a positive and significant on the stock price. And in this research EPS, ROA, ROE, and NPM could explain the stock price as high as 28,7% and the remaining value 71,3% was influenced by other variables outside the model such as Book Value, The discount rate, risk-free interest rate, the market interest rate and market risk
Pengaruh Kepemilikan Saham Publik, Profitabilitas, dan Media terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Hitipeuw, Silvia Debora; Kuntari, Yeni
Management & Accounting Expose Vol 3, No 1 (2020)
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/mae.v3i1.135

Abstract

Penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi pengungkapan Corporate Sosial Responsibility (CSR). Faktor-faktor yang diteliti dalam penelitian ini adalah Kepemilikan Saham Publik, Profitabilitas dan Media sebagai variabel independen sedangkan CSR sebagai variabel dependen. Sampelnya adalah perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) yang menyampaikan laporan keuangan secara konsisten pada 2016-2018. Data yang digunakan dalam penelitian ini adalah data sekunder menggunakan metode Purposive Sampling. Analisis Regresi Linier Berganda digunakan sebagai penganalisis data. Hasil pengujian menunjukkan bahwa Kepemilikan Saham Publik dan Media berpengaruh signifikan terhadap Pengungkapan CSR, sedangkan Profitabilitas tidak memiliki pengaruh yang signifikan terhadap Pengungkapan CSR. Secara simultan Kepemilikan Saham, Profitabilitas dan Media berpengaruh signifikan terhadap Pengungkapan CSR perusahaan Properti dan Real Estat yang terdaftar di Bursa Efek Indonesia untuk periode 2016-2018.
Financial Statement Fraud Analysis on State-Owned Entreprises in Hexagon Fraud Perspective Nuristya, Emma Rani; Kuntari, Yeni
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.1947

Abstract

This research examines fraudulent financial statements in state-owned entreprises listed on the IDX for the 2020-2022 periods. This research adopts the hexagon theory influence fraudulent financial statements in an institution. This research shows that two of the six elements, namely capability and rationalization, have a significant effect on fraudulent financial statements. The impact is positive, confirming the proposition of the hexagon theory.. The findings in this research show that there are three variables that can detect fraud in financial statements, namely CEO duality, Change in Auditor and CEO Picture. It means that dual CEO ownership and the company's desire to change its auditor indicate fraudulent financial statements, as well as the large number of CEO photos appearing in financial reports shows a high level of arrogance and superiority within the company. High arrogance can lead to fraud.
Implementation of EMKM Accounting Standards and Its Determinants in Improving MSME Financial Performance Kuntari, Yeni; Purwantini, Cornelio; Aditya, Elma Muncar; Nuristya, Emmarani
International Journal of Social Science and Business Vol. 9 No. 1 (2025): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i1.93597

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic resilience, particularly during crises such as the 1997 recession and the COVID-19 pandemic. However, the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) remains limited despite its importance in improving financial transparency and sustainability. Previous studies show inconsistent findings regarding the influence of MSME actors’ perceptions and accounting understanding on the adoption of SAK EMKM, revealing a research gap in local contexts such as Sembungharjo Village, Semarang City. This study aims to examine the effect of MSME actors’ perceptions and accounting understanding on the implementation of SAK EMKM. Using a quantitative approach, data were collected from 90 MSME respondents through questionnaires and analyzed using multiple linear regression. Validity, reliability, and classical assumption tests confirmed that the data met statistical requirements. The findings show that both the perception of MSME actors and accounting understanding have positive and significant effects on the implementation of SAK EMKM. This suggests that enhancing MSME actors’ understanding and perception of accounting standards can improve compliance with SAK EMKM and financial reporting quality. The study highlights the need for continuous socialization and training to strengthen MSMEs’ financial literacy and promote sustainable business practices.
Co-Authors Cornelio Purwantini, Cornelio Elma Muncar Aditya Hitipeuw, Silvia Debora Iin Indarti Indra Wijaya Kusuma Mardiastuti Hapsari Nurdhiana, Nurdhiana Nuristya, Emma Rani Nuristya, Emmarani Sanjaya, Galih Setiowati, Lany Sunarto, Djoko Triani - Triani, Triani Wibowo, Henri