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Journal : Journal of Accounting Research, Organization and Economics (JAROE)

Determinants of Stock Prices: Evidence of Manufacturing Companies Listed on the Indonesia Stock Exchange Ulfida, Deafatunnizwa; Nadirsyah, Nadirsyah; Ibrahim, Ridwan
Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i1.20831

Abstract

Objective This study aimed to test and analyze the effect of the audit opinion, audit report lag, profitability, and leverage on stock prices in manufacturing companies listed on the Indonesian Stock Exchange (BEI) for the period of 2012-2018, either simultaneously or partially. Design/methodology A total of 55 manufacturing companies were the samples of this study, and they were collected using a purposive sampling technique. Data analysis was conducted using multiple linear regression.Results This study indicates that simultaneously audit opinion, audit report lag, profitability, and leverage can affect stock prices. Partially, auditing report lag and profitability calculated using ROA can affect stock prices. Meanwhile, audit opinion and leverage partially do not affect stock prices.Contribution this study provides evidence on the factors influencing the stock prices specifically within the environment of listed manufacturing companies in Indonesia.
Role Conflict, Self Efficacy, Employees Performance and Organizational Performance Fahmi, Hadi Kurnia; Musnadi, Said; Nadirsyah, Nadirsyah
Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i1.13013

Abstract

AbstractObjective This study aims to analyze the influence of role conflict and self-efficacy towards employees performance and its implications on organizational performance at Inspectorate of Nagan Raya District, Aceh, Indonesia.Design/methodology The sample of this study is 120 auditors. The data was collected through questionnaire and analyzed using Structural Equation Model (SEM).Results The study found that role conflict and self-efficacy have positive and significant influence on employees performance and inspectorate performance at Nagan Raya District. Meanwhile employees performance mediates the effect of role conflict and self-efficacy towards inspectorate performance at Nagan Raya District.