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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis West Science Accounting and Finance
Mega Andani
STIE Nasional Banjarmasin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH DEBT TO EQUITY RATIO DAN CURRENT RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Indra Saputra; Rusmanto Rusmanto; Mega Andani
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 12 No 1 (2019): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol. 12 No. 1 Maret 2019
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract, This purpose of this study was to found whether effect Debt to Equity Ratio (DER) and Current Ratio (CR) on the Return On Assets (ROA) within Otomotif company which registered in Indonesia Stock Echange Period 2012-2016. The research method used is a quantitative method by collecting data and then reprocessing it with the 16.00 version of the SPSS program. The sample drawn by purposive sampling and fulfill sample selection criterion. The results of this study show partially the Debt to Equity Ratio variable has an effect on Return on Assets, while the Current Ratio variable does not affect Return on Assets. Simultaneously shows that the variable Debt to Equity Ratio and Current Ratio affect Return on Assets.
PENGARUH UKURAN PERUSAHAN, FINANCIAL DISTRESS, RESIKO LITIGASI TERHADAP KONSERVATISME AKUNTANSI Mega Andani; Netty Nurhayati
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 1 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol 14. No.1 Maret 2021
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract, The purpose of this research is to examine the effect of company size, financial distress, litigation risk on accounting conservatism in the food and beverage manufacturing sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The population of this research used food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019 as many as 30 companies. The research sample used purposive sampling technique. The research sample used was 19 companies. The analysis technique uses multiple linear regression. The results of this research indicate that company size has an effect on accounting conservatism, financial distress has no effect on accounting conservatism, litigation risk has an effect on accounting conservatism in the manufacturing of the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2016-2019.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PDAM BANDARMASIH KOTA BANJARMASIN SEBELUM DAN SELAMA COVID-19 Netty Nurhayati; Mega Andani
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 15 No 1 (2022): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.15 No.1 Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v15i1.369

Abstract

The purpose of this research is to compare the financial performace of PDAM Bandarmasih in Banjarmasin city before and during the Covid-19 pandemic. The population of this research is PDAM Bandarmasih Financial Report. The sample is balance sheet and income statement from April to December 2019 for the period before covid-19 and April to December 2020 for the period during covid-19. Hypothesis testing using parametric test ‘Paired sample t-test’ and non parametric test ‘Wilcoxon Sign Test’. The Result of this study, state that the financial performance of PDAM Bandarmasih as measured by the Liquidity Ratio, Solvency Ratio and Basic Earning Power Ratio during Covid-19 is significantly different and better than before Covid-19.
PENGARUH DIVIDEN PAYOUT RATIO DAN EARNING VOLATILITY TERHADAP VOLATILITAS HARGA SAHAM Indra Saputra; Mega Andani
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 15 No 2 (2022): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.15 No.2 September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v15i2.402

Abstract

This research aims to determine and analyze the Dividend Payout Ratio and Earning Volatility of Stock Price Volatility in Manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research method used is quantitative. The research population is 156 manufacturing companies. Sampling in this research using purposive sampling method total to 27 manufacturing companies. The results show that dividend payout has an effect on stock price volatility in manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2020. Earning Volatility (EV) has no effect on stock price volatility in manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2020. Dividend Payout and Earning Volatility have a simultaneous effect on Stock Price Volatility in manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2020.
The Effect of Audit Quality, Auditor Independence, and Financial Reporting Transparency on Internal Control Effectiveness: A Case Study of a Public Company in Indonesia Trinandari Prasetyo Nugrahanti; Eko Sudarmanto; Mega Andani; Loso Judijanto
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.370

Abstract

This study investigates the intricate dynamics of corporate governance in publicly traded companies in Indonesia, focusing particularly on the interaction of Audit Quality, Auditor Independence, Financial Reporting Transparency, and Internal Control Effectiveness. The present study showcases the development of a comprehensive measurement model, hence offering empirical support for the reliability and validity of the chosen constructs. The utilization of structural equation modeling reveals statistically significant positive correlations, indicating that heightened levels of Audit Quality, Auditor Independence, and Financial Reporting Transparency are associated with enhanced Internal Control Effectiveness. The model fit assessment confirms the adequacy of the proposed structural equation model in capturing the observed covariance structure. The explained variance in Internal Control Effectiveness highlights the substantial impact of these governance elements. These findings offer valuable insights for stakeholders and policymakers seeking to fortify corporate governance practices in the Indonesian business landscape.
Co-Authors Indra Saputra Loso Judijanto Netty Nurhayati Rusmanto Rusmanto Sudarmanto, Eko Trinandari Prasetyo Nugrahanti