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Pengaruh Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Yusnita, Irni; Dewi, Winona Kumara; Putri, Maharani
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 1 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i1.18958

Abstract

Banks are a very important intermediary institution to support all economic activities in society. In general, investors are interested in seeing how financial performance can find predictions of future stock prices. Therefore, the relationship between financial performance and stock prices is considered very important, especially in the banking industry. This study investigates the impact of financial performance indicators Return on Assets (ROA), Return on Equity (ROE), Earnings Per Share (EPS), and Price Earning Ratio (PER) on the stock price of banking companies listed on the Indonesia Stock Exchange in 2019- 2023. Using secondary data from published financial statements, this study employs multiple linear regression analysis to assess the relationship between the independent variables and the dependent variable, the stock price. The findings show that ROA, ROE, EPS and PER have effect on stock price, The overall model shows that these financial indicators collectively explain 62.9% of the variance in stock prices. The results of this study underscore the importance of ROA and ROE as key determinants of stock valuation in the banking sector, providing valuable insights for investors and stakeholders in making appropriate investments.
PENGARUH LITERASI KEUANGAN, PERILAKU KEUANGAN DAN PENDAPATAN TERHADAP PENGELOLAAN KEUANGAN Sulastri, Sulastri; Yusnita, Irni; Sari, Ayunda Ramlita
Ensiklopedia of Journal Vol 7, No 3 (2025): Vol. 7 No. 3 Edisi 1 April 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i3.3061

Abstract

This research aims to determine the analysis of the influence of financial literacy, financial behavior and income on the financial management of Pariaman City village officials in 2024. The type of research used is descriptive quantitative research. The type and source of data used is primary data collected and processed by the researcher himself from the object. The population in this study were village officials throughout Pariaman City and the sample for this study was 55 Village Secretaries throughout Pariaman City. The sampling technique uses non-probability sampling with purposive sampling type. This research was conducted by distributing questionnaires to 55 Village Secretary respondents in Pariaman City. The data analysis techniques used in this research are descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression test, t test, f test and coefficient of determination with the help of the SPSS Version 25 software program. The results of this study show that financial literacy is not has a significant effect on financial management, while financial behavior and income have a positive and significant effect on financial management. Keyword:Financial Literacy, Financial Behavior, Income, Financial Management
Analisis Perbedaan Tingkat Manajemen Laba Dan Profitabilitas Sebelum Dan Sesudah Akuisisi Yusnita, Irni
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v1i2.637

Abstract

This study aims to determine whether there is a difference between before and after making an acquisition in the 2011-2019 period by analyzing earnings management and profitability four years before and four years after. This study uses secondary data from the Indonesia Stock Exchange (BEI) in the form of financial reports. The method of determining the sample is by purposive sampling, obtained a sample of 8 companies. The analysis technique used in this study was the Wilcoxon signed test because the data after the normality test was not normal. Based on the analysis, it is found that earnings management as measured by discretionary accruals has a significant difference between before and after making an acquisition, and for profitability as measured by return on equity (ROE) there is also a significant difference between before and after making an acquisition. Thus it can be concluded that there are differences in earnings management and profitability between before and after making an acquisition.
Pengaruh Arus Kas Operasi, Arus Kas Investasi, Arus Kas Pendanaan Dan Laba Akuntansi Terhadap Return Saham (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Makanan Dan Minuman Periode 2015-2019) Yusnita, Irni
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 2 (2022): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v1i2.638

Abstract

This Study aims to test partially and simultaneously the effect of operating cash flow, investments cash flow, financing cash flow, and accounting profit on stock returns in the food and beverage sub-sector consumer goods industry companies 2015-2019. The type of data used in this research is secondary data. The sampling technique in this research is purposive sampling.while the data analysis used is descriptive statistics and multiple regression with the help of the SPSS 16 for windows program.Based on the results of this study, it can be concluded that operating cash flow and investment cash flow have no effect on stock returns which are partially tested (t test). Funding cash flow and accounting profit affect stock returns which are partially tested (t test). While the simultaneous testing (jointly) concludes that there is a joint (simultaneous) influence between operating cash flow, investment cash flow, financing cash flow and accounting profit on stock returns. Test of the coefficient of determination (adjusted r square) of 0,309, it means that 30,9 % of the independent variables consist of operating cash flow, investment cash flow, financing cash flow and accounting profit to the dependent variable, namely stock returns. While 69,10 % is influenced by other variables which are not included in this study.