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All Journal Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA)
Syamsuri
Universitas Pamulang
Economics, Econometrics & Finance

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Pengaruh Return On Equity, Earning Per Share Dan Price Earning Ratio Terhadap Harga Saham Price Book Value: (Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Periode 2016 -2020) Suharna; Syamsuri
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.946 KB) | DOI: 10.54259/akua.v1i2.725

Abstract

Background: In 2020, almost all companies in the property sub-sector had the impact of decreasing people's purchasing because of the spread of the COVID-19 pandemic. Since the pandemic Covid-19 in Indonesia start in March 2020, absorption and sales have fallen drastically. Since 2017 there has been decreasing in sales in the property and real estate sub-sector, followed by share prices in the Property & Real Estate sub-sector. Purpose: This study was conducted to find out empirical evidence of the effect of ROE, EPS, and PER on Stock Prices (Price Book Value) in Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange. Methods: This study uses secondary data for the period 2016 – 2020 obtained from annual financial reports published on the IDX website and website (internet). Results: based on the hypothesis, multiple linear regression was used by looking at the value of the t-statistical test. Based on the results of hypothesis testing, it was found that ROE, EPS and PER have an effect on Price Book Value (PBV). Conclusion: Based on this research, the variables of ROE, EPS, and PER simultaneously have an effect on increasing the Price Book Value (PBV).
PENGARUH STRUKTUR CORPORATE GOVERNANCE, UKURAN KANTOR AKUNTAN PUBLIK, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN(Studi Empiris Pada Perusahaan Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia 2020-2024) Finka Nabila Istiyana; Syamsuri
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 3 No. 3 (2026): Mei
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v3i3.7223

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh struktur corporate governance, ukuran kantor akuntan publik, dan audit tenure terhadap integritas laporan keuangan. Penelitian ini dilakukan pada perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia 2020-2024. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dari data sekunder berupa laporan keuangan dan ditemukan sebanyak 30 perusahaan sampel dengan jumlah pengamatan 5 tahun, sehingga total sampel dalam penelitian ini sebanyak 150 laporan keuangan. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linear berganda yang diolah dengan program Eviews 12. Hasil dari penelitian ini menunjukkan bahwa secara simultan struktur corporate governance, ukuran kantor akuntan publik, dan audit tenure berpengaruh terhadap integritas laporan keuangan. Secara parsial audit tenure berpengaruh terhadap integritas laporan keuangan. Stuktur corporate governance (komisaris independen dan kepemilikan institusional) tidak berpengaruh terhadap integritas laporan keuangan. Ukuran kantor akuntan publik tidak berpengaruh terhadap integritas laporan keuangan
Co-Authors Finka Nabila Istiyana Suharna