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All Journal Journal of Economic, Bussines and Accounting (COSTING) Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi
Irawati Irawati
Institut Bisnis dan Teknologi Pelita Indonesia
Economics, Econometrics & Finance

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Model Hubungan Peningkatan Kualitas Nilai Perusahaan Melalui Corporate Governance, Gender Direktur, Reputasi Audit Pada Perbankan Konvensional dan Perbankan Syariah di Indonesia Tahun 2013-2018 Suharti Suharti; Anton Anton; Irawati Irawati
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1552

Abstract

One important indicator factor for assessing the company's future prospects is to see the extent to which the company's profitability has grown. The purpose of this study was to determine the Relationship between Improving the Quality of Company Value through Corporate Governance, Gender Director, Audit Reputation in Conventional Banking and Islamic Banking in Indonesia 2013-2018. This research was conducted in listed companies that are members of the financial sector (Conventional and Sharia Banking) which are listed on the Indonesia Stock Exchange from 2013 to 2018 from 31 banking companies listed on the Indonesian stock exchange from a period of 6 years from 2013 to 2018. Methods used is purposive sampling, namely the technique of determining the sample with certain considerations. While the data analysis method using SEM and AMOS. The results of this study indicate that the Independent Board (Independent Board) does not have a significant positive effect on company performance and firm value (2) Gender Director (Female directorship) does not have a significant negative effect on company performance and firm value (3) Board Members (Managerial Board) ) has a significant positive effect on company performance; but Board Members (Managerial Board) do not have a significant positive effect on firm value. (4) Audit Reputation does not have a positive significant effect on company performance and firm value. Keywords: Audit Quality, Professional Accuracy, Competence, Ethics of Internal Auditors
EFFECT OF RETURN ON ASSET, OPERATING CASH FLOWS AND EARNING ON RETURN OF SHARES WITH LEVERAGE AS MODERATING VARIABLES IN MINING COMPANIES Sitanggang Desmayanti; Irawati Irawati; Layla Hafni; Helly Aroza Siregar; Febdwi Suryani
Bilancia : Jurnal Ilmiah Akuntansi Vol. 9 No. 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5656

Abstract

This study aims to analyze Return On Asset (ROA), Operating Cash Flow and Earning Per Share (EPS) on stock returns with Leverage (DAR) as a moderating variable in mining companies listed on the Indonesia Stock Exchange (BEI). The population used is 49 mining companies on the IDX for the 2017-2019 period. Sampling in this study used a purposive sampling method with the criteria for mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period and companies that were delisted during the 2017-2019 period and the availability of required Annual Financial Report data for the 2017-2019 period. Based on these criteria, the number of samples in this study was determined by 41 companies. The analysis technique used in this research is moderating variable regression analysis with interaction tests with the help of SmartPLS software. The results showed that analyzing Return On Asset (ROA) and Operating Cash Flow had a positive and insignificant effect on stock returns, while the EPS variable had a negative and insignificant effect on stock returns, and leverage as a moderating variable had a positive and insignificant effect on the relationship Return On Asset (ROA), Operating Cash Flow and Earning Per Share (EPS) on the return of mining companies on the Indonesia Stock Exchange for the 2017-2019 period. Penelitian ini bertujuan untuk menganalisis Return On Asset (ROA), Operating Cash Flow, dan Earning Per Share (EPS) terhadap return saham dengan Leverage (DAR) sebagai variabel moderasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Populasi yang digunakan adalah 49 perusahaan pertambangan di IDX untuk periode 2017-2019. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan kriteria perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia untuk periode 2017-2019 dan perusahaan yang telah dihapus dari daftar (delisted) selama periode 2017-2019 serta ketersediaan data Laporan Keuangan Tahunan (APBN) yang dibutuhkan untuk periode 2017-2019. Berdasarkan kriteria tersebut, jumlah sampel dalam penelitian ini ditentukan sebanyak 41 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi variabel moderasi dengan uji interaksi dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa analisis Return On Asset (ROA) dan Operating Cash Flow memiliki pengaruh positif dan tidak signifikan terhadap return saham, sedangkan variabel EPS memiliki pengaruh negatif dan tidak signifikan terhadap return saham, dan leverage sebagai variabel moderasi memiliki pengaruh positif dan tidak signifikan terhadap hubungan Return On Asset (ROA), Operating Cash Flow dan Earning Per Share (EPS) pada return perusahaan pertambangan di Bursa Efek Indonesia untuk periode 2017-2019.
THE EFFECT OF CURRENT RATIO, RETURN ON ASSET, DEBT TO ASSET RATIO, EARNING PER SHARE, AND TOTAL ASSET TURN OVER ON STOCK PRICE IN INFRASTRUCTURE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE PERIOD 2019-2023 Febdwi Suryani; Desriani Br Karo; Helly Aroza Siregar; Irawati Irawati
Bilancia : Jurnal Ilmiah Akuntansi Vol. 9 No. 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5725

Abstract

This Study aims to determine the effect of Current Ratio, Return On Asset, Debt To Asset Ratio, Earning Per Share, Total Asset Tur Over on Stock Prices in the Infrastrukture Sector listed on the Indonesia Stock Exchange for the period 2019-2023. The type of research data used in this study is quantitative data. The data source in this study used secondary data. The sample technique in this study used purposive sampling with the number of samples obtained as many as 52 companies. The research method used is descriptive analysis method and several types of evaluation using SmartPLS software assistance. The results showed that Current Ratio, Total Asset Tur Over has a positive and significant effect on Stock Price.Meanwhile Return On Asset, Debt To Asset Ratio, Earning Per Share have an insignificant negative effect on Stock Price. Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio, Return on Asset, Debt to Asset Ratio, Earning Per Share, dan Total Asset Turnover terhadap harga saham perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 52 perusahaan. Metode analisis yang digunakan meliputi analisis statistik deskriptif dan pengujian hipotesis dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa Current Ratio dan Total Asset Turnover berpengaruh positif dan signifikan terhadap harga saham. Sementara itu, Return on Asset, Debt to Asset Ratio, dan Earning Per Share berpengaruh negatif namun tidak signifikan terhadap harga saham.
THE EFFECT OF LOAN TO DEPOSIT RATIO, NET PROFIT MARGIN, COMPANY AGE, INFLATION RATE, AND BI INTEREST RATE ON RETURN ON ASSETS IN CONVENTIONAL BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2020-2024 Jeslyn Goh; Anton Anton; Irawati Irawati; Helly Aroza Siregar; Zulhelmi Zulhelmi
Procuratio : Jurnal Ilmiah Manajemen Vol. 14 No. 1 (2026): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v14i1.6014

Abstract

This study aims to analyze the effect of the Loan to Deposit Ratio (LDR), Net Profit Margin (NPM), Company Age, Inflation Rate, and BI Interest Rate on Return on Assets (ROA) in conventional banking companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study uses secondary data obtained from annual financial reports and official macroeconomic data. The research sample consisted of 40 conventional banking companies selected using a purposive sampling method. Data analysis techniques were carried out using SmartPLS with a path analysis approach. The results showed that the variation of the independent variables used on the dependent variable in this study was declared feasible with the ability to explain the dependent variable, namely Return on Assets, by 64%. The results also showed that LDR had a negative and insignificant effect on ROA, NPM had a positive and significant effect on ROA, company age had a negative and significant effect on ROA, Inflation Rate had a negative and insignificant effect, and Interest Rate had a positive and insignificant effect on ROA. Penelitian ini bertujuan untuk menganalisis pengaruh Loan to Deposit Ratio (LDR), Net Profit Margin (NPM), Umur Perusahaan, Tingkat Inflasi, dan Suku Bunga BI terhadap Return on Asset (ROA) pada perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan serta data makroekonomi resmi. Sampel penelitian terdiri dari 40 perusahaan perbankan konvensional yang dipilih menggunakan metode purposive sampling. Teknik analisis data dilakukan menggunakan SmartPLS dengan pendekatan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa variasi dari variabel independen yang digunakan terhadap variabel dependen dalam penelitian ini dinyatakan layak dengan kemampuan menjelaskan variabel dependen yaitu Return on Asset  sebesar 64%. Hasil penelitian juga menghasilkan bahwa LDR berpengaruh negatif dan tidak signifikan terhadap ROA, NPM berpengaruh positif dan signifikan terhadap ROA, umur perusahaan berpengaruh negatif dan signifikan terhadap ROA, Tingkat Inflasi berpengaruh negatif dan tidak signifikan dan Suku Bunga berpengaruh positif dan tidak signifikan terhadap ROA.
Co-Authors Anton Anton Desriani Br Karo Febdwi Suryani Helly Aroza Siregar Jeslyn Goh Layla Hafni Sitanggang Desmayanti Suharti Zulhelmi Zulhelmi