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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Measurement : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) JASF (Journal of Accounting and Strategic Finance) Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat Nusantara Nusantara Science and Technology Proceedings Jurnal Literasi Akuntansi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Benefit : Journal of Bussiness, Economics, and Finance IIJSE JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Journal of Creative Power and Ambition (JCPA)
Nanda Wahyu Indah Kirana
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran”, Jawa Timur, Surabaya 60294, Indonesia
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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Pengaruh Cash Flow, Market Value, dan Earnings Persistence Terhadap Return Saham Pada Perusahaan Sektor Transportation & Logistic Dan Technology Yang Terdaftar Di BEI Tahun 2022–2025 Linaya Naomi Garneta; Nanda Wahyu Indah Kirana
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.513

Abstract

Penelitian ini bertujuan menganalisis pengaruh Cash Flow, Price Earnings Ratio (PER), dan Earnings Persistence terhadap Return Saham pada perusahaan sektor Transportation & Logistics dan Technology yang terdaftar di Bursa Efek Indonesia periode 2022–2025. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan dan harga saham. Sampel penelitian terdiri atas 30 perusahaan yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan regresi data panel dengan bantuan EViews 13. Berdasarkan hasil pemilihan model, Common Effect Model (CEM) dipilih sebagai model terbaik. Hasil penelitian menunjukkan bahwa Cash Flow tidak berpengaruh signifikan terhadap Return Saham, sedangkan Price Earnings Ratio (PER) dan Earnings Persistence berpengaruh positif dan signifikan terhadap Return Saham. Secara simultan, ketiga variabel independen berpengaruh signifikan terhadap Return Saham. Temuan ini menunjukkan bahwa investor lebih mempertimbangkan rasio pasar dan kualitas laba dibandingkan informasi arus kas dalam pengambilan keputusan investasi. Penelitian ini diharapkan dapat menjadi referensi bagi perusahaan, investor, dan peneliti selanjutnya dalam memahami faktor-faktor yang memengaruhi Return Saham. Kata Kunci: Cash Flow, Price Earnings Ratio, Earnings Persistence, Return Saham
Pengaruh Pengendalian Internal, Kompetensi Perangkat Desa, dan Employee Productivity Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Budaya Organisasi Sebagai Variavel Moderasi Indah Qothrun Nada Nada; Nanda Wahyu Indah Kirana
Jurnal Literasi Akuntansi Vol 5 No 4 (2025): Desember 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i4.196

Abstract

Purpose: This study aims to analyze the influence of internal control, village apparatus competence, and employee productivity on accountability in village fund management, with organizational culture as a moderating variable. Method: This study used a quantitative explanatory approach with a saturated sampling technique involving 107 village apparatus from 13 villages in Ujungpangkah District. Data were collected using a closed-ended questionnaire and analyzed using SmartPLS through outer and inner model testing. Finding: he results indicate that internal control and competence have a significant effect on accountability, while employee productivity does not. Furthermore, organizational culture strengthens the influence of internal control and employee productivity but does not moderate competence. Novelty: This study contributes by introducing employee productivity as an independent variable in the accountability model of village fund management, offering a new perspective that has rarely been examined in previous research.
Co-Authors Acynthia Ayu Wilasittha Aidha Kurnia Wardhani Fadilah Annisa Kurniawan Anty Wulandari Astrid Napita Sitorus Aulia Agustini Avi Sunani Budiwitjaksono, Gideon Setyo Cornelia Permatasari Dinda Windy Aziz Masruroh Eka Yudhyani Endah Susilowati Faizal Reza Faizatul Qomariyah Farrel Sabilillah Putra Achmad Haryati, Tantina Ika Chandra Lukitasari Indah Qothrun Nada Nada Indrawati Yuhertiana Linaya Naomi Garneta Muhamad Risa Farhan Nadifah Ita Purnamasari Nurkholish Majid Rachmanita Eza Putri Wiyandari Rizdina Azmiyanti Sari Andayani Sofie Yunida Putri Tantina Haryati Ulfa Puspa Wanti Widodo Ulfa Puspa Wanti Widodo Virginia Mandasari Wijoseno Lelono, Titin Ruliana, Umi Kulsum Wulandari Hidayanti Yeny Widya Tuti