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All Journal Primanomics : Jurnal Ekonomi & Bisnis Global Accounting : Jurnal Akuntansi
Ari Nuratriningrum
Universitas Buddhi Dharma
Economics, Econometrics & Finance

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Analysis Of Company Performance Effect On Share Price Study On Construction Sub Sector Companies Registered In Bursa Efek Indonesia (BEI) Dhea Zatira; Ari Nuratriningrum; Andy Andy; Sutandi Sutandi
Primanomics : Jurnal Ekonomi & Bisnis Vol 18 No 1 (2020): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (923.34 KB)

Abstract

This study aims to examine the effect of Company Performance on Share Prices in the Sub-Construction Sector Companies listed on the Indonesia Stock Exchange in the 2015-2018 Period. Company Performance Measurement uses the ratio of Earning Per Share (EPS), Price to Book Value (PBV), Return to Assets Ratio (ROA), Debt to Equity Ratio (DER) and Gross Profit Margin. The data analysis technique used in this study is a panel data regression model using E-Views software. The test results prove that Earning Per Share has an influence on stock prices. Price to Book Value affects the stock price. Return On Assets has no effect on stock prices. Debt to Equity Ratio has no effect on the stock price. Gross Profit Margin has no effect on stock prices. And together Earnings Per Share, Price To Book Value, Return On Assets, Debt to Equity Ratio and Gross Profit Margin affect the Stock Price
Faktor-Faktor yang Mempengaruhi Kenaikan Harga Saham IPO di Bursa Efek Indonesia Periode Tahun 2021 MARSELIA PURNAMA; Octavianti Purnama; Ari Nuratriningrum
Primanomics : Jurnal Ekonomi & Bisnis Vol. 21 No. 1 (2023): Jurnal Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v21i1.1556

Abstract

This study focuses on the prices of newly listed stocks on the Indonesian Stock Exchange during 2021 and was conducted on the Indonesian Stock Exchange. purposive sampling method used in this study as sampling method. Stocks listed on the Indonesian Stock Exchange in 2021 are used as the sample, so 53 observations are obtained. In this study, hypothesis testing was done in five ways: multiple linear regression analysis, classical hypothesis test, simultaneous test (f test), partial test (t test) and coefficient of determination test. In this study, only the underwriter variable was found to have a significant effect on the IPO stock price increase in the Indonesian Stock Exchange, with a significance level of 0.0032. Other variables, i.e. public ownership percentage, number of outstanding shares, EPS and listing board category do not significantly affect IPO share price increase in the Indonesian Stock Exchange.
Pengaruh Debt Covenant, Financial Distress Dan Investment Opportunity Set Terhadap Konservatisme Akuntansi Pada Perusahaan (Studi Empiris Perusahaan Industri Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2022) Celline Martha; Ari Nuratriningrum
Global Accounting Vol. 2 No. 2 (2023): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh dari debt covenant, financial distress dan investment opportunity set terhadap konservatisme akuntansi. Populasi yang peneliti gunakan sebanyak 59 perusahaan industry sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia, dengan sampel sebanyak 10 perusahaan selama 2018 – 2022. Penelitian ini menggunakan metode purposive sampling dalam menentukan jumlah sampel penelitian. Dalam penelitian ini, konservatisme diukur menggunakan pendekatan ekuitas, debt covenant diukur menggunakan debt to equity ratio (DER), financial distress diukur menggunakan metode Altman Z Score (Z-Score), investment opportunity set diukur menggunakan pendekatan ekuitas. Dalam penelitian ini menggunakan periode pengamatan yaitu 5 (lima) tahun. Teknis analisis data yang digunakan ialah analisis regresi linier berganda dengan program yang digunakan yaitu SPSS Versi 29. Hasil yang disimpulkan dari penelitian ini bahwa financial distress memiliki pengaruh terhadap konservatisme akuntansi, sedangkan debt covenant dan investment opportunity set tidak memiliki pengaruh terhadap konservatisme akuntansi. Secara simultan, debt covenant, financial distress dan investment opportunity set berpengaruh terhadap konservatisme akuntansi.
Co-Authors Andy Andy Celline Martha Dhea Zatira MARSELIA PURNAMA purnama, octavianti Sutandi Sutandi