Article Per Year (5 Year)
p-Index From 2020 - 2025
4.359
P-Index
This Author published in this journals
All Journal AKUNTABILITAS Jurnal EMT KITA Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) JRA: Jurnal Riset Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Wacana Ekonomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business UBS Quantitative Economics and Management Studies International Journal of Business, Economics, and Social Development Jurnal Abdimas Bina Bangsa Educoretax COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Bisnis, Ekonomi, dan Sains Journal of Accounting and Finance Management (JAFM) Eduvest - Journal of Universal Studies Jurnal Ilmiah Akuntansi dan Keuangan
Yuniarti, Rita
Universitas Widyatama
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Journal of Accounting and Finance Management (JAFM)

 1 
Analysis of Financial Report Integrity as a Mediator on Company Value Letty Risanli, Vio; Safitri, Julia; Yuniarti, Rita
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.2026

Abstract

Numerous elements impact a company's valuation, with the primary objective being the maximization of profits and the enhancement of the welfare of the company's owners or shareholders. This research aims to investigate the influence of Liquidity and Company Size on Company Value, with Financial Statement Integrity serving as a mediating factor. The study encompasses 25 banking firms listed on the Indonesia Stock Exchange over the period from 2019 to 2023. The independent variables examined are liquidity and company size, while the dependent variable is company value, moderated by Financial Statement Integrity. Data analysis was performed utilizing panel data regression, employing Eviews 9 software. The analysis applied the Random Effect Model method, leading to the formulation of the equation Y = 446.9287 + 11.28726X1 - 8.279071X2 - 0.013080Z. The findings indicate that liquidity positively influences company value, whereas company size and performance do not have a significant impact. Additionally, liquidity does not affect company value when mediated by financial report integrity, nor do company size and performance, and financial report integrity itself does not influence company value.
Analysis of The Effect of Company Size, Profitability and Leverage on Systematic Risk (An Empirical Study of Companies Listed on the Indonesia Stock Exchange Indexed LQ-45 for the Period 2019–2023) Kurniatin, Esti; Ismail, Tubagus; Yuniarti, Rita
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.2040

Abstract

The aims of this quantitative research are to identify and analyze company size, profitability and leverage which are part of internal factors or company fundamentals and their influence on systematic risk in LQ - 45 indexed companies for the period 2019 - 2023. The high beta value of stocks as a tool for assessing of systematic risk is the reason for the need for further observation on the factors that may influence it. Financial statements are used as objects in the research, purposive sampling method is used in withdrawing samples. Secondary data and combined data between time series and cross sectional data were used in the study, and panel regression analysis was conducted using Eviews 13 software to answer the proposed hypotheses. In selecting the best model to be used in panel data regression analysis, Chow's test and Hausman's test were required, resulting in the Fixed Effects Model being selected as the best model. Partial hypothesis testing using the t-test shows that the company size variable using a natural logarithm proxy of total assets and the profitability variable using a return on assets proxy have no significant effect on systematic risk. However, the t test results of the leverage variable with the debt to equity ratio proxy show different results, namely the leverage variable is the only variable that has a positive & significant effect on systematic risk.
Pengaruh Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) dan Non-Performing Loan (NPL) Terhadap Return on Assets (ROA) Barkah, Taufik; Yuniarti, Rita
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2132

Abstract

Penelitian ini memiliki tujuan guna menganalisis pengaruh Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), dan Non-Performing Loan (NPL) terhadap Return on Assets (ROA) pada PT. BPR Siliwangi Tasikmalaya. Latar belakang penelitian ini adalah adanya fluktuasi ROA yang mengindikasikan permasalahan profitabilitas perbankan, sehingga perlu dianalisis faktor-faktor yang memengaruhinya. Metode kajian yang dipakai ialah explanatory research dengan pendekatan kuantitatif. Sampel penelitian yakni 48 laporan keuangan triwulanan PT. BPR Siliwangi Tasikmalaya periode 2013-2024 dengan teknik sampling jenuh (sensus). Analisis data dilakukan memakai analisis regresi linier berganda yang didukung uji asumsi klasik, uji F, dan uji t. Hasil kajian memperlihatkan kalau secara parsial, Capital Adequacy Ratio (CAR) punya pengaruh positif dan sig pada ROA, serta Loan to Deposit Ratio (LDR) punya pengaruh positif dan sig pada ROA. Sementara itu, Non-Performing Loan (NPL) ditemukan tidak punya pengaruh secara langsung dan signifikan pada ROA. Kesimpulannya adalah kecukupan modal dan pengelolaan likuiditas menjadi faktor krusial untuk meningkatkan profitabilitas perusahaan, sedangkan dampak kredit bermasalah tidak signifikan secara statistik pada model kajian ini.
Co-Authors Achmad Fadjar Adhitya Adhitya Ahdiana, Aviv Nur Ahmad Fadjar Ait Novatiani Anggraeni, Wilis Annisha Annisha Annisha, Zakiah Aziz, Taufiqul Bachtiar Asikin Bahiyyah, Khariidatul Barkah, Taufik Dania Kemala Sari Diana Sari Dini Rahayu Fadjar, Achmad Fadjar, Ahmad Fillah, Gedizza Gedizza Fillah Herlina, Risye Ayuliawati Irma Suryani Khariidatul Bahiyyah Kurniatin, Esti Letty Risanli, Vio Luqman, Silviana Muhammad Syahrudin Muziardy, Edy Nuryaman Nuryaman Onyskow, Geraldina Antonia Rahmanda, Fatma Rahmi, Supia Robertus Ary Novianto Rusmawan, Wedi Safitri, Julia Sahrul Sahrul Sari, Oktora Yogi Shubhan, Muhammad Anwar silviana . Silviana Silviana Sopandi Sopandi Tarimushela, Gusti Bara Tri Tani, Emilia Trisna, Harry Tubagus Ismail Wahyu Panji Nugrahani Wedi Rusmawan Yogi Sari, Oktora Zakiah Annisha