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All Journal AKUNTABILITAS Jurnal Ilmiah Mahasiswa FEB Owner : Riset dan Jurnal Akuntansi Jurnal Profiet Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Journal of Islamic Economics, Management, and Business (JIEMB) Governors Jurnal Riset Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi Academia Open
Fitria Magdalena Suprapto
Universitas Islam Kadiri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Medicine & Pharmacology Public Health Social Sciences

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The Effect of Accounting Earnings, Total Cash Flow, and Net Profit Margin on Stock Returns: Evidence from Infrastructure Companies Listed on the Indonesia Stock Exchange (2021–2024) Tasya Putri Abidtya; Fitria Magdalena Suprapto; Rike Selviasari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11421

Abstract

Stock return is one of the important indicators used by investors to assess the success of their investments in the capital market. Changes in stock returns are influenced by various factors, both from the company's financial performance and external conditions. This study aims to analyze the effect of accounting profit, total cash flow, and net profit margin on stock returns of infrastructure sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employed a quantitative approach using secondary data obtained from companies’ annual financial reports and stock price data. The sampling technique used was purposive sampling, resulting in 25 companies with a total of 100 research observations. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression analysis, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination with the assistance of IBM SPSS Statistics software. The results indicate that accounting profit has a negative and significant effect on stock returns, total cash flow has no significant effect on stock returns, while net profit margin has a positive and significant effect on stock returns. Simultaneously, accounting profit, total cash flow, and net profit margin significantly affect stock returns. The coefficient of determination value of 11.1% indicates that the ability of the three independent variables to explain variations in stock returns is relatively limited, while the remaining 88.9% is influenced by other factors outside the research model. The findings imply that corporate profitability information, particularly net profit margin, can be considered by investors in making investment decisions within the infrastructure sector and may serve as a reference for future studies regarding factors affecting stock returns.
The Influence of Audit Tenure, Audit Switching, and Audit Delay on Audit Quality Areta Bhanuwati Widya Praka; Fauziyah; Fitria Magdalena Suprapto
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4832

Abstract

As a critical component of financial statement audits, management-prepared financial reports are subjected to thorough and objective evaluations by independent auditing entities. A high-quality audit plays a vital role in ensuring the credibility and reliability of a company’s financial disclosures. This study aims to investigate the effect of audit tenure, audit switching, and audit delay on audit quality within the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. A purposive sampling technique was employed, and data were analyzed using multiple linear regression. The results indicate that both audit tenure and audit switching significantly influence audit quality, whereas audit delay does not demonstrate a significant effect. Additionally, accounting firm size (KAP size) was found to influence audit quality as a control variable.
The Impact of Profit Growth, Company Size, and Investment Opportunity Set on Profit Quality (Study on Manufacturing Companies in the Food and Beverage Sub-Sector for the 2021-2024 period) Adam Amirul Insan Subroto; Fitria Magdalena Suprapto; Rike Selviasari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11643

Abstract

This study has the aim to examine the effects of earnings growth, firm size, as well as investment opportunity set (IOS) on earnings quality in food and beverage manufacturing companies that are on the list of Indonesia Stock Exchange (IDX) throughout the 2021–2024 period. The hypotheses proposed are: (1) earnings growth has a significant effect on earnings quality; (2) firm size has a significant effect on earnings quality; (3) IOS has a significant effect on earnings quality; and (4) earnings growth, firm size, and IOS simultaneously affect earnings quality. This study uses a quantitative approach with secondary data from audited annual financial statements. Purposive sampling yielded a final sample of 21 companies (84 observations). Earnings quality is proxied by discretionary accruals using the Modified Jones model, earnings growth by the percentage change in net income, firm size by the natural logarithm of total assets, and IOS by the market-to-book value of equity (MBVE). Data were analyzed using multiple linear regression with classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation). The results show that there is a significant negative effect of earnings growth on earnings quality (sig. = 0.000), while firm size (sig. = 0.279) and IOS (sig. = 0.108) do not have a significant partial effect. However, all three variables simultaneously affect earnings quality (sig. F = 0.000) with an Adjusted R² of 18.7%. These findings imply that earnings management in the post-pandemic recovery period is more strongly driven by changes in earnings performance than by company scale or growth opportunities. Companies are advised to strengthen internal control systems and transparent financial reporting to improve earnings quality, while investors should consider earnings growth trends as an indicator of earnings reliability. Keywords: Earnings Quality, Earnings Growth, Firm Size, Investment opportunity set, Discretionary Accruals
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN, DIGITAL MARKETING, DAN PEMBUATAN LOGO PADA UMKM TOKO HANGER 07 Nur Aisyah, Nabella Dyah; Ayudya, Celline Fitri; Setyaningrum, Yuni Nur; Suprapto, Fitria Magdalena
AKSIME : Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi Vol 2 No 3 (2025): September
Publisher : Fakultas Ekonomi Universitas Islam Kadiri (UNISKA) Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/aksime.v2i4.6470

Abstract

Kegiatan ini bertujuan meningkatkan kapasitas UMKM Toko Hanger 07 dalam tiga aspek utama: penyusunan laporan keuangan, penerapan pemasaran digital, dan pembuatan logo usaha. Metode yang digunakan mencakup observasi, sosialisasi, pelaksanaan, dan evaluasi. Pelatihan laporan keuangan memberikan pemahaman tentang pencatatan transaksi harian dan penyusunan neraca, laba rugi, serta perubahan modal. Dalam digital marketing, pengenalan Meta Business Suite membantu pengelolaan konten media sosial secara terstruktur. Pembuatan logo baru bertujuan memperkuat branding usaha. Hasil kegiatan ini menunjukkan peningkatan pemahaman dalam laporan keuangan, efisiensi pemasaran digital, dan identitas visual yang lebih profesional. Dengan implementasi materi pelatihan, Toko Hanger 07 dapat meningkatkan daya saing dan kinerja bisnis secara berkelanjutan.
Co-Authors Adam Amirul Insan Subroto Areta Bhanuwati Widya Praka Atalya, Farrensia Shierly Ayudya, Celline Fitri Dimas Meireno Jawaahir Fadlil Abdani FAUZIYAH Fauziyah Gresella Cahya Endarta Imarotus Suaida Inka Pratiwi Khoirunnisa Istiqomah Naruli, Akhmad Ninik Anggraini Nisa, Lita Khoirun Nugroho, Wawan Cahyo Nur Aisyah, Nabella Dyah Praka, Areta Bhanuwati Widya Putri Awalina Putri Awalina Putri, Shervira Elly Yuliani Rahma, Zunike Rike Selviasari RR. Ella Evrita Hestiandari Sari, Mei Shovi Nurlita Setyaningrum, Yuni Nur Sri Luayyi Srikalimah, Srikalimah Tasya Putri Abidtya Tri Noor Hidayah Tsalisa Binti Mudhawamah Wahyu Anita, Amalia