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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) PASAI International Journal of Supply Chain Management E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi dan Keuangan International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Yunina Yunina
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Transportation Other

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ANALYSIS OF AUDIT OPINION AND FINANCIAL RATIO (LIQUIDITY, SOLVENCY AND PROFITABILITY) ON PRICES SHARE WITH AUDIT DELAY AS MODERATE VARIABLES Nurhasanah, Nurhasanah; Yunina, Yunina; Indrayani, Indrayani; Meldawati, Yesi; Bustami, Bustami
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.417

Abstract

This study aims to analyze the factors that influence stock prices in companies on the Indonesia Stock Exchange with audit delay as moderating. The population in this study amounted to 780 companies. The sampling method used purposive sampling. The independent variables used are audit opinion and financial ratios, namely the ratio of liquidity, solvency, profitability and audit delay as moderating variables. The sample was taken in 2020 as many as 64. The data was processed using Moderate Regression Analysis (MRA) cross section data which was processed with the E-Views application. The results of this study are expected to contribute to adding references to science and are expected to contribute to investors in making investment decisions.
THE EFFECT OF SALES, PRODUCTION COSTS, TOTAL DEBT AND WORKING CAPITAL ON NET PROFIT OF MANUFACTURING COMPANIES PHARMACEUTICAL SUB SECTOR Indrayani, Indrayani; Gani, Akbar; Mursidah , Mursidah; Yunina, Yunina
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 3 (2022): May
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i3.140

Abstract

This study examined the effect of sales, production costs, total debt, and working capital on the net profit of pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The sample selection technique used was purposive sampling and obtained 10 pharmaceutical sub-sector manufacturing companies listed on the Stock Exchange. This study used balanced panel data with 40 observations and estimates (fixed-effect model). The results indicated that sales and working capital did not influence net income. Meanwhile, production costs positively and significantly influenced net income. The total debt negatively and significantly influenced net income in the pharmaceutical sub-sector manufacturing companies listed on the IDX in 2017-2020.
The Influence of Leverage, Investment Opportunity Set on Accounting Conservatism: The Moderating Effect of Political Connections Yunina, Yunina; Sahfira, Erra; Mursidah, Mursidah; Naz'aina, Naz'aina; Indrayani, Indrayani
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.24636

Abstract

This study investigates the influence of leverage and investment opportunity set on accounting conservatism, with political connections serving as a moderating variable. The sample comprises 125 non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023, yielding 375 firm-year observations, selected through purposive sampling based on specific criteria. This quantitative research employs panel data collected through documentation techniques from the official IDX website (www.idx.co.id) and the respective companies’ official websites. The data were analyzed using Moderated Regression Analysis (MRA) in EViews 12. The findings reveal that leverage has no significant effect on accounting conservatism, whereas the investment opportunity set has a negative and significant effect. Additionally, political connections do not moderate the relationship between leverage and accounting conservatism but do moderate the relationship between the investment opportunity set and accounting conservatism.
Co-Authors Akbar Gani, Akbar Asmaul Husna Bustami Bustami Eftiana, Neny INDRAYANI INDRAYANI Jumadil Saputra Marhamah Marhamah Meldawati, Yesi Muhammad Haykal Mursidah , Mursidah Mursidah Mursidah, Mursidah Nadhilah, Putri naz'aina, naz'aina Nur Fadillah, Nur Nurhasanah Nurhasanah Nurwijayanti Safira, Nur Intan Safitri, Razila Aulina Sahfira, Erra Wahyuddin Wiwik Handayani