Claim Missing Document
Check
Articles

Found 13 Documents
Search

Determination of Stock Returns of Companies in the Various Industrial Sectors in 2022-2024 Kadek Apriada; I Nyoman Kusuma Adnyana Mahaputra; Putu Riska Wulandari
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.14016

Abstract

Purpose: This study aims to examine and obtain empirical evidence on whether profitability, liquidity, company size, price to book value, and leverage influence stock returns of companies in the Miscellaneous Industry Sector in 2022–2024. The population in this study is 65 companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange in 2022–2024. Sampling used a purposive sampling technique, resulting in 40 companies with 3 years of observation, resulting in 120 research samples. Method: Data were analyzed using multiple linear regression analysis. Findings: The results of this study indicate that profitability and price-to-book value positively influence stock returns in companies in the Miscellaneous Industry Sector listed on the IDX during the 2022-2024 period. Meanwhile, liquidity, company size, and leverage have no effect on stock returns in companies in the Miscellaneous Industry Sector listed on the IDX during the period 2022-2024. Implications: This research provides practical and theoretical implications: in the context of companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange for the 2022–2024 period, investors should focus more attention on profitability indicators and the price-to-book ratio (P/BV) when making investment decisions, as both variables have been shown to positively influence stock returns. This suggests that a company's ability to generate profits and market perception of its value are key indicators in determining stock returns.
Green Economy dan Pembangunan Berkelanjutan di Bali: Systematic Literature Review Putu Riska Wulandari; Kadek Apriada
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 2 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i2.9009

Abstract

Although the discourse on the green economy has increasingly gained attention, studies that examine its implementation within cultural-based tourism destinations such as Bali remain scarce. This article seeks to address that gap by conducting a Systematic Literature Review (SLR) of national and international  publications to analyze the relationship between the green economy and sustainable development in Bali. The SLR identifies four key dimensions: the conceptualization of the green economy in the Balinese context, barriers and opportunities for its implementation, relevant indicators, and effective policy strategies. The findings highlight persistent challenges such as fragmented governance, limited infrastructure, and socio-economic constraints, while opportunities arise from the development of green tourism, circular economy practices, and SME innovation supported by traditional village governance. This study contributes theoretically by adapting global green economy frameworks into Bali’s socio-cultural context and practically by providing more integrative policy recommendations. The results underscore that sustainable development in Bali requires strategies that are not only technically feasible but also rooted in local values and community participation.
Determination of Stock Returns of Companies in the Various Industrial Sectors in 2022-2024 Kadek Apriada; I Nyoman Kusuma Adnyana Mahaputra; Putu Riska Wulandari
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.14016

Abstract

Purpose: This study aims to examine and obtain empirical evidence on whether profitability, liquidity, company size, price to book value, and leverage influence stock returns of companies in the Miscellaneous Industry Sector in 2022–2024. The population in this study is 65 companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange in 2022–2024. Sampling used a purposive sampling technique, resulting in 40 companies with 3 years of observation, resulting in 120 research samples. Method: Data were analyzed using multiple linear regression analysis. Findings: The results of this study indicate that profitability and price-to-book value positively influence stock returns in companies in the Miscellaneous Industry Sector listed on the IDX during the 2022-2024 period. Meanwhile, liquidity, company size, and leverage have no effect on stock returns in companies in the Miscellaneous Industry Sector listed on the IDX during the period 2022-2024. Implications: This research provides practical and theoretical implications: in the context of companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange for the 2022–2024 period, investors should focus more attention on profitability indicators and the price-to-book ratio (P/BV) when making investment decisions, as both variables have been shown to positively influence stock returns. This suggests that a company's ability to generate profits and market perception of its value are key indicators in determining stock returns.