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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan Empowerment Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Equity Ekonomi dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Masyarakat Teknik Jurnal Bakti Masyarakat Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Educoretax Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi Trisakti Murabbi: Pendidikan Guru Madrasah Ibtidaiyah TADIB: Jurnal Pendidikan Agama Islam Masile:Jurnal Studi Ilmu Keislaman Equity
Erna Hernawati, Erna
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Equity

 1 
PENGARUH EARNINGS PER SHARE, NET PROFIT MARGIN, DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM Septiawan, Taufan; Hernawati, Erna
EQUITY Vol 18 No 1 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v18i1.458

Abstract

This study was conducted to examine the effect of Earnings Per Share, Net Profit Margin, Debt to Equity Ratio toward Stock Price on manufacturing companies in Indonesia Stock Exchange during the years 2009-2012. The population consists of 36 companies and are used as a sample of 17  ompanies. Sampling technique using purposive sampling method. Data were tested by using multiple regression analysis and hypothesis test with 5% level of confidence. The research results that the variables Earnings Per Share (EPS) and Net Profit Margin (NPM) gives significantly positive effect on Stock Price. The other variables Debt to Equity Ratio is not significantly to Stock Price. We suggest for investors in Indonesia Stock Exchange that paying attention other factors that regards Stock Price because with those information they can make the best decision for their investments
Pengaruh Enterprise Risk Management Terhadap Kinerja Keuangan Perusahaan Mutaz, Muhammad Faisal Anfasah; Hernawati, Erna; Maulana, Agus
EQUITY Vol 24 No 2 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i2.2686

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh enterprise risk management (ERM) terhadap kinerja perusahaan. Penelitian ini menggunakan perusahaan BUMN non-keuangan yang terdaftar pada BEI pada tahun 2015-2019. Dengan menggunakan metode purposive sampling jumlah sampel yang didapat yaitu sebanyak 16 perusahaan. Pengukuran kinerja perusahaan diproksikan dengan ROA, sedangkan indikator ERM diukur dengan konten analisis dengan jumlah 6 indikator yaitu Sentralitas CRO (Chief Risk Officer), pelatihan komite risiko, rapat komiter risiko, frekuensi penilaian risiko, level penilaian risiko, dan metode peniliaian risiko. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Linier Berganda dengan program SPSS dan tingkat signifikansi 0,05 (5%). Hasil dari pengujian didapatkan (1) kinerja perusahaan tidak dipengaruhi signifikan oleh sentralitas CRO (2) kinerja perusahaan tidak dipengaruhi signifikan oleh pelatihan komite risiko (3) kinerja perusahaan dipengaruhi signifikan oleh rapat komite risiko (4) kinerja perusahaan tidak dipengaruhi signifikan oleh frekuensi penilaian risiko (5) kinerja perusahaan tidak dipengaruhi signifikan oleh level penilaian risiko (6) kinerja perusahaan tidak dipengaruhi signifikan oleh metode penilaian risiko
Prinsip Tata Kelola Perusahaan Berbasis Nilai-Nilai Bela Negara Hernawati, Erna
EQUITY Vol 25 No 2 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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Abstract

Penelitian ini bertujuan untuk menginternalisasikan nilai-nilai bela negara pada prinsip-prinsip tata kelola perusahaan. Metode yang digunakan adalah filosofi humanisme dengan kajian ontologi, epistemologi dan aksiologi yaitu mengenali diri peneliti lebih dalam sehingga bela negara memang sesuai. Hasil penelitian ini menunjukan bahwa bela negara memiliki nilai yang mendukung terlaksananya tata Kelola perusahaan yagn baik seperti tanggung jawab, integritas, transparansi, independensi, kewajaran dan reputasi.
Earnings Persistence Determinants in Indonesia’s Automotive Industries Latifah, Yuni; Hernawati, Erna
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i1.8821

Abstract

The financial performance of companies, particularly as reflected in financial statements, is crucial for decision-making. Earnings persistence, which is defined as the ability of a company to maintain stable earnings from one period to the next, is a key indicator in assessing the financial health and stability of a company. This research aims to analyze the patterns, trends, and best strategies in the use of digital technology and digital transformation implemented by companies in the global market.  The study's population includes automotive sub-sector companies, and their components listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with purposive sampling serving as the sampling method, and 18 companies were selected as the samples. The technique applied for data analysis is the multiple regression method. The discoveries from this research prove that company size, accrual reliability, and book tax differences do not significantly affect earnings consistency. Meanwhile, the debt ratio has a significant effect on earnings persistence. Keywords: Firm Size; Accrual Reliability; Book Tax Differences; Debt Asset to Ratio; Earning Persistence.
Co-Authors ., NURBAETI ., Uspitawati Agus Maulana Ali Djamhuri Anter Venus Astuti, Novi Endri Asyari, Sanggi Budhi Martana Dharjati, Lies Fahrudin Fahrudin Hafidzoh Rahman, Nafsiah Husnah Nur Laela Ermaya Jiarah, Rini LATIFAH, YUNI Moeljadi Moeljadi, Moeljadi Mutaz, Muhammad Faisal Anfasah Ni Putu Eka Widiastuti Nila Kurniasih, Novi Widiastuti Erni Puji Astuti Nurishlah, Laesti Nurul Bayyinah, Rohimah Pranatha, Mohamad A’ar Prasetyo Hadi Pujasari, Windi Ramdan Samadi, Mochammad Rohaeni, Yeni Romzy, Inayah Samrotul Fikriyah Sari, Retna Satria, Adam Muhamad Senny, Nila Septiawan, Taufan Septiawan, Taufan Septin, Althearae Nira Sigit Pradana Soidin, Deni subur subur Suyanti Suyanti Wulandari, May Wulandary, Ike Yuliniar, Yuliniar