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All Journal Jurnal Ilmu Pengetahuan dan Teknologi Future : Jurnal Manajemen dan Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Akuntansi Aksioma Jurnal Mantik Proceeding of National Conference on Accounting & Finance Jurnal Bisnis Mahasiswa CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Applied Accounting and Management Review Journal Of Technology and Information System (J-TIS) West Science Social and Humanities Studies Jurnal Ilmiah Akuntansi Jurnal Nusa Akuntansi Value Relevance: Jurnal Akuntansi Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Sahrul Ponto
Universitas Yapis Papua
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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Determinasi Harga Saham Perusahaan di Indonesia (Studi Kasus Perusahaan Sektor Pertambangan) Radhiyah Ihsanul Dwi Astuti; Sahrul Ponto
Value Relevance: Jurnal Akuntansi Vol. 1 No. 2 (2023): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/1mj3kr80

Abstract

Nilai saham perusahaan merupakan faktor penting bagi calon investor dalam menentukan pertimbangan investasinya. Nilai perusahaan yang tinggi akan ditentukan oleh harga saham yang dimilikinya dan faktor internal meliputi tingkat likuiditas, leverage, dan profitabiltas dan faktor eksternal perusahaan berupa inflasi. Penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor yang memengaruhi harga saham perusahaan di sektor pertambangan Indonesia. Penelitian merupakan penelitian kuantitatif dengan menggunakan metode arsip. Pengambilan sampel menggunakan teknik purposive sampling dengan sampel sebanyak 48  tahun perusahaan. Analisis terhadap data penelitian menggunakan metode analisis regresi linier berganda dengan bantuan software SPSS versi 22. Hasil penelitian ini menjelaskan bahwa likuiditas, leverage, dan inflasi tidak berpengaruh terhadap harga saham sedangkan profitabilitas berpengaruh terhadap harga saham.
Accounting Students' Ethical Perceptions About Love of Money, Machiavellian, Idealism, and Spiritual Intelligence Ratna Pangesti; Mursalam Salim; Sahrul Ponto
Value Relevance: Jurnal Akuntansi Vol. 1 No. 3 (2023): Jurnal Value Relevance
Publisher : Faculty of Business and Economics , Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jk019c63

Abstract

A student's ethical perception of information will be determined by the level of understanding, intellectualism, and idealism as well as religious norms attached to the person. This research aims to test and analyze the factors of love of money, Machiavellianism, idealism, and spiritual intelligence on accounting students' ethical perceptions. This type of research is explanatory quantitative research using survey methods. The survey was conducted by taking a sample of 97 respondents using a non-probability sampling ( judgment) design sampling. The collected sample data was analyzed using the structured equation partial least squares (SEM-PLS) analysis method. The results of this research explain that accounting students' ethical perceptions are influenced by Machiavellian, idealism and spiritual intelligence, while the love of money does not affect accounting students' ethical perceptions.
Dampak Leverage, Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Kualitas Laba Fajar Rina Sejati; Entar Sutisman; Dian Pertiwi; Sahrul Ponto; Nurul Hidayah Syamsuddin
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 2 No. 2 (2021): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v2.i2.p304-314

Abstract

The purpose of this study was to examine the effects of the leverage, profitability and company size on earnings quality. The sample of this study was using 11 companies in the property, real estate and building contruction sub sector service companies listed on the Indonesian Stock Exchange (IDX) during 2014-2019 period met all the criteria. Empirical evidence suggest that leverange and profitability has no effect on earnings quality. Then, liquidity has negative effect on earnings quality and company size has positiveeffect on earnings quality.
Co-Authors Adriani Lande Ambriani Amir Andika Putra Bone, Fandi La Ode DEWI ARIANI Dian Pertiwi Dian Pertiwi Dian Pertiwi Entar Sutisman Entis Sutisna Fajar Rina Sejati Fajar Rina Sejati Festus Reymon Kasse Handoko, Arif Kartim Kusuma, Frendy Kutanggas, Willyam Marina, Marina Muhammad Ridhwansyah Pasolo Mursalam Salim Muthmainnah Muthmainnah Nona Naomi Sumbari Nurul Hidayah Syamsuddin Pertiwi, Dea Putri Radhiyah Ihsanul Dwi Astuti Ratna Pangesti Romadhona, Ichsan Albukhori Sah, Andrian Salijah Narwawan SEJATI, FAJAR RINA Septyana Prasetianingrum Setyowati May, Safira Dewi Siti Hasanah Sumartono, Sumartono Syamsiar, Syamsiar Syamsuddin, Nurul Hidayah Victor Pattiasina Vinsensius Okto Wulan Asmiati