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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Journal of Economic, Bussines and Accounting (COSTING) Sebatik Distribusi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Ekonomi Manajemen Sistem Informasi Performance : Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Buana Akuntansi GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Apssai Accounting Review (ApAR) Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Helisa Noviarty
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Systematic Literature Review: Analisis Faktor Yang Mempengaruhi Return Perusahaan Indeks LQ45 Nanias, Nanias; Syarbini Ikhsan; Helisa Noviarty
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 6 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Juli - Agustus 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i6.5930

Abstract

Kurangnya pemahaman yang komprehensif mengenai faktor-faktor yang dapat mempengaruhi return saham pada perusahaan-perusahaan dalam indeks LQ45, menyebabkan investor berpotensi membuat keputusan investasi tanpa dasar analisis yang memadai dalam menghadapi dinamika pasar yang tidak  pasti. Sebab itu, penelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi return saham berdasarkan kajian literatur yang telah dipublikasikan. Studi ini menggunakan metode Systematic Literature Review (SLR) yang melibatkan analisis terhadap 14 artikel ilmiah yang terindeks SINTA dan diterbitkan pada periode 2020 hingga 2025. Setiap artikel diidentifikasi untuk menemukan variabel-variabel yang terbukti berpengaruh terhadap return saham. Hasil dari studi ini menunjukkan adanya beberapa faktor yang secara konsisten memengaruhi pengembalian saham, yaitu Beta, Laba Akuntansi, Arus Kas Operasi, Current Ratio, Return on Assets (ROA), Return on Equity (ROE), Price to Book Value (PBV), Debt to Equity Ratio (DER), Price Earning Ratio (PER), serta Earnings per Share (EPS). Temuan ini memberikan gambaran mengenai faktor-faktor yang perlu diperhatikan investor maupun akademisi dalam manganalisis kinerja saham sehingga mampu memprediksi potensi keuntungan yang lebih besar.
Pengaruh Pengendalian Internal, Whistleblowing System, dan Kompetensi Pegawai Terhadap Pencegahan Fraud dengan Moralitas Individu Sebagai Variabel Moderasi Marini, Rici; Muhsin; Helisa Noviarty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (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.v6i8.9416

Abstract

                This study aims to analyze the effect of internal control, whistleblowing system, and employee competence on fraud prevention efforts, and evaluate the role of individual morality as a moderating variable. The background of this study is based on the high number of fraud cases in the public sector, which indicates that the supervisory system and individual ethics are not optimal. The research was conducted at the Financial and Development Supervisory Agency (BPKP) of West Kalimantan Province using an explanatory quantitative approach. Primary data was collected through distributing questionnaires to 36 purposively selected respondents. Data analysis was conducted by utilizing WarpPLS 8.0 software to test the direct relationship between variables as well as the moderating effect of individual morality. The results of the analysis show that internal control and whistleblowing system have a positive and significant effect on fraud prevention. In contrast, employee competence does not show a significant effect. In addition, individual morality is proven to strengthen the effect of internal control on fraud prevention, but does not strengthen the effect of the whistleblowing system or employee competence. These findings emphasize that the effectiveness of the supervisory system needs to be supported by individual moral integrity to optimally prevent fraud. This research is expected to make an empirical contribution in strengthening the supervisory system in the public sector and in shaping a clean organizational culture and integrity.
Profitability, Stock Price Synchronicity, and Fraud: Implications for Earnings Management Dito, Satria Amru; Noviarty, Helisa; Muhsin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3544

Abstract

The capital market is one of the main indicators of economic health, which is very sensitive to changes in global and domestic conditions. The aim is to analyze this moderating effect and provide insights into the risks associated with information transparency. Using a quantitative approach and secondary data from 35 technology firms listed on the Indonesia Stock Exchange (IDX) and Yahoo Finance, the data were analyzed through multiple linear regression and moderated regression analysis (MRA). Earning Management (EM) was measured using the Modified Jones Model, Stock Price Synchronicity (SPS) through the Morck et al. approach, Financial Statement Fraud (FSF) via the Beneish M-Score, and profitability using Return on Assets (ROA). The statistical results indicate that neither Stock Price Synchronicity nor Financial Statement Fraud had a significant effect on Earning Management. Moreover, profitability did not significantly moderate the relationship between Stock Price Synchronicity and Earning Management, nor between Financial Statement Fraud and Earning Management. The main findings suggest that, within the context of the sampled Indonesian technology firms, there is no empirical evidence supporting the influence of Stock Price Synchronicity and Financial Statement Fraud on Earning Management nor the moderating role of profitability, indicating the possible presence of other, more influential factors.
Co-Authors Amadea Marta Damayanti Aprianto, Ryan Ayu Puspitasari Desyana, Gita Dito, Satria Amru Edryani, Yuniarsih Effendi, Ervin Febriana Dosinta, Nina Felly Octaviani Gita Tania Givari, Muhammad Arbiant Hamzani, Umiaty Haryono Haryono Husnul Mawarid Karpriana, Angga Permadi Maria Chiquitita Jasmin Marini, Rici Muhsin nanang nanang Nanias, Nanias Nella Yantiana Nisa Afiqah Nur’aini, Nur’aini Oktari, Natasha Paruntung, Nathasa Permadi Karpriana, Angga Ramadani, Ramadani Sari Rusmita Sugeng, Santoso Syarbini Ikhsan Syarif M Helmi Tengku Riza Zarzani N Tri Rizki Septian vera vera, vera Vitalia, Theresia Trisna Yantiana, Nella