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PENGARUH STRUKTUR MODAL, RISIKO BISNIS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Sektor Teknologi yang terdaftar di Bursa Efek Indonesia Periode 2021-2024) Salsa Fira; Endang Asliana; Endah Yuni Puspitasari
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8444

Abstract

The rapid growth of technology sector companies in Indonesia, accompanied by significant stock price fluctuations, indicates inconsistencies in firm value assessment influenced by financial performance and funding decisions. This study aims to analyze the effect of capital structure, business risk, and profitability on firm value in technology sector companies listed on the Bursa Efek Indonesia during the 2021–2024 period. The research applies a quantitative approach using secondary data obtained from published annual financial statements. The sampling technique employed purposive sampling based on predetermined criteria. Data analysis was conducted using multiple linear regression, preceded by descriptive statistical tests, classical assumption tests, and hypothesis testing. Firm value was measured using Price to Book Value (PBV), capital structure was proxied by Debt to Asset Ratio (DAR) and Long-Term Debt to Equity Ratio (LTDER), business risk was measured using Degree of Operating Leverage (DOL), and profitability was proxied by Return on Assets (ROA). The results indicate that capital structure and profitability have a significant effect on firm value, while business risk shows a varying influence depending on the company’s financial condition. These findings imply that optimal debt management and the ability to generate profits are essential factors in enhancing firm value, whereas excessive business risk may reduce investor confidence. Therefore, companies are expected to determine an optimal capital structure and maintain stable profitability to maximize firm value and attract potential investors.
Pengaruh Pengumuman Boikot oleh MUI Terhadap Abnormal Return Saham Perusahaan yang Terdaftar di Bursa Efek Indonesia Ade Muthia Afifah; M. Muhayin A. Sidik; Endang Asliana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5369

Abstract

The boycott of products from companies suspected of being affiliated with Israel in Indonesia began with an announcement from the Indonesian Ulema Council (MUI) on Wednesday, November 8, 2023. The purpose of this research is to find out how the boycott declaration affected unusual returns. An event study approach, including an estimating period and an event observation period, is used in the research. The paired sample t-test and the one-sample Kolmogorov-Smirnov test are the tools made use of. According to the findings, the MUI announcement had no discernible effect on anomalous returns either before or after it was made public.
Analysis of Financial Statement Manipulation Indications Using Beneish M-Score among Late IDX Filers, 2021-2024 Andriyan Pratama; M. Muhayin A Sidik; Endang Asliana; Lihan Rini Puspo Wijaya; Sri Astuti
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.614

Abstract

This study aims to analyze the indications of financial statement manipulation among companies that filed their financial statements late with the Indonesia Stock Exchange during 2021-2024, classify company-year observations, and identify the Beneish ratios that most frequently exceeded their respective indicative thresholds. This study used a descriptive quantitative approach and secondary data. Of the 491 company-year observations in the population, 213 were selected using purposive sampling. The results showed that 98 observations (46.01%) were classified as potential manipulators and 115 observations (53.99%) were classified as non-manipulators. The highest proportion of potential manipulation occurred in 2023 (54.55 %). The Selling, General, and Administrative Expenses Index (SGAI), Gross Margin Index (GMI), and Days’ Sales in Receivables Index (DSRI) were the ratios that most frequently exceeded their respective indicative thresholds. Late filing alone does not establish manipulation, but it strengthens the risk signal when accompanied by an M-score above the threshold. This study is limited to late-reporting Indonesia Stock Exchange (IDX) listed companies during 2021-2024 and uses the Beneish M-Score as an initial screening tool rather than definitive evidence of financial statement manipulation. The novelty of this study lies in the two-stage risk-screening framework that combines an observable reporting-timeliness signal, namely late filing, with an accounting-anomaly measure, namely the Beneish M-Score. These two issues have generally been examined separately in the literature. Their integration provides an empirically grounded assessment of financial reporting risk and supports the prioritization of follow-up reviews by investors, auditors and regulators.
Impact of Professional Skepticism, Experience, Competence, and Time Pressure on Fraud Detection: Job Hierarchy Moderator Nabila; Artie Arditha Rachman; Endang Asliana; Dewi Zakia; Surya Prasetya Trihatmaja
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.643

Abstract

This study was motivated by the significant financial losses resulting from financial statement fraud and the limited role of external auditors in detecting fraud in Indonesia. This study aims to analyze the impact of professional skepticism, experience, competence, and time pressure on the ability to detect financial statement fraud, with job hierarchy serving as a moderating variable. This study employs a quantitative approach using a survey method involving 266 auditors working at 83 public accounting firms in DKI Jakarta and Lampung regions. The research instrument consisted of a 4 point Likert scale questionnaire, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart PLS 4. The novelty of this study lies in the integration of Weiner’s attribution theory and job hierarchy as a moderating variable, as well as the expansion of the focus to the local context of auditors in Lampung, which has not been extensively studied in the literature. The results show that professional skepticism, audit experience, competence, and time pressure influence the ability to detect financial-statement fraud. Job hierarchy moderates the effect of audit experience, whereas professional skepticism, competence, and time pressure do not. These findings imply that efforts to strengthen professional skepticism, audit experience, and competence, as well as manage time pressure, should be maintained, and the effectiveness of the job hierarchy in fraud detection should be evaluated.
COMPARATIVE ANALYSIS OF CAPITAL MARKET REACTION BEFORE AND AFTER MUI FATWA 83 IN ISRAEL-AFFILIATED FIRMS Ayu Rahma Wulandari; Dewi Zakia; Lihan Rini Puspo Wijaya; Endang Asliana
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3449

Abstract

Purpose: This study analyzes the capital market reaction to MUI Fatwa Number 83 of 2023 among boycott-affected and comparison companies. Research Methodology: This study employs Using a quantitative comparative event-study design grounded in Signaling Theory, the study examines seven boycott-affected companies and three comparison companies, comparing abnormal return, trading volume activity, and stock volatility over 239 trading days before and after the fatwa's issuance. Data were analyzed using descriptive statistics, normality tests, the Wilcoxon Signed-Rank Test (within-group), and the Mann-Whitney U test (between-group). Results: The results show abnormal return differed significantly among boycott-affected companies but not comparison companies. Trading volume activity and stock volatility showed significant differences in both groups over the 12-month period; an additional 30-day analysis found significant volatility changes only among boycott-affected companies. Between-group analysis revealed a significant difference in abnormal return change but not in trading volume or volatility changes. Conclusions: The findings indicate that the market response to the fatwa varied by indicator, company group, and observation period. The distinct abnormal return effect among boycott-affected companies supports the view that investor-relevant information is incorporated into stock prices, though broader market and firm-specific factors likely also contributed, so findings should not be read as exclusive causal evidence. Limitations: This study is limited by the small, unbalanced sample (seven versus three companies) limits statistical power, and the 12-month window includes other events that make isolating the fatwa's effect difficult. Contributions: This study offers empirical evidence on capital market responses to a socio-religious event, highlighting the importance of examining multiple market indicators, company groups, and time horizons, with implications for investors, companies, and future researchers
Co-Authors Ade Muthia Afifah Andriyan Pratama Artie Arditha R Artie Arditha Rachman Artie Arditha Rahman Ayu Rahma Wulandari Dewi Zakia Dhela Fajar Pratiwi Dian Nirmala Dewi Dian Nirmala Dewi Dewi Endah Yuni Puspitasari Evi Yuniarti Fadila Marga Saty Fitriani Irawan Irawan Irawan Irwandi . Kadek Kurnia Ningsih liani pitaloka Lihan Rini Puspo Wijaya M. Muhayin A Sidik M. Muhayin A. Sidik Marlinda Apriyani Nabila Nurmala Nurmala Olivia Luthfia Nabila Ridwansyah, Eksa Salsa Fira Sanie Sabella Sri Astuti Surya Prasetya Trihatmaja