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Wiwit Hariyanto
Universitas Muhammadiyah Sidoarjo
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Pengaruh faktor fundamental terhadap harga saham dengan ukuran perusahaan sebagai variabel moderasi Dita Nur Wahyuningtyas; Wiwit Hariyanto
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 11 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i112022p929-936

Abstract

Abstract This study was conducted to test the Effect of Fundamental Factors on Stock Prices with Company Size as a Moderating Variable. Fundamental factors in this study using indicators ROA, CR and DER. The results of the research that have been carried out show (1) ROA has an effect on stock prices (2) DER has an effect on stock prices (3) CR has an effect on stock prices (4) ROA has no effect on stock prices moderated by company size (5) DER has an effect on stock prices Share Price moderated by Company Size (6) CR has no effect on Share Price moderated by Company Size. Abstrak Penelitian ini dilakukan dengan tujuan untuk menguji Pengaruh Faktor Fundamental Terhadap Harga Saham Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Faktor Fundamental dalam penelitian ini menggunakan indikator ROA, CR dan DER. Hasil penelitian yang telah dilakukan menunjukkan (1) ROA berpengaruh terhadap Harga Saham (2) DER berpengaruh terhadap Harga Saham (3) CR berpengaruh terhadap Harga Saham (4) ROA tidak berpengaruh terhadap Harga Saham yang dimoderasi oleh Ukuran Perusahaan (5) DER berpengaruh terhadap Harga Saham yang dimoderasi oleh Ukuran Perusahaan (6) CR tidak berpengaruh terhadap Harga Saham yang dimoderasi oleh Ukuran Perusahaan.
Growth opportunities, default risk, dan corporate social responbility terhadap earning response coefficient dengan good corporate governance sebagai variabel moderasi (Pada perusahaan yang terindeks di IDXBUMN20 bursa efek Indonesia tahun 2018-2020)] Diarti, Tri Wahyu; Hariyanto, Wiwit
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 3 No. 4 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract: This study aims to examine the effect of growth opportunities, default risk, and corporate social responsibility on the earning response coefficient with good corporate governance as a moderating variable. This research method uses quantitative research methods, data collection uses documentation studies in the form of secondary data sources reports and company stock prices indexed on IDXBUMN20 BEI in 2018-2020 obtained by as many as 24 companies. The sampling method used is purposive sampling and obtained as many as 17 companies as a sample company. Data analysis method using SmartPLS. The results of the study stated that the variable of good corporate governance was not able to moderate growth opportunities and corporate social responsibility towards the earning response coefficient. However, good corporate governance can moderate the default risk on the earning response coefficient. Abstrak: Penelitian ini bertujuan untuk menguji pengaruh growth opportunities, default risk, dan corporate social responbility terhadap earning response coefficient dengan good corporate governance sebagai variabel moderasi. Metode penelitian ini menggunakan metode penelitian kuantitatif, pengumpulan data menggukan studi dokumentasi berupa sumber data sekunder laporan serta harga saham perusahaan yang terindeks di IDXBUMN20 BEI tahun 2018-2020 diperoleh sebanyak 24 perusahaan. Metode sampling yang digunakan adalah purposive sampling dan diperoleh sebanyak 17 perusahaan sebagai sampel perusahaan. Metode analisis data menggunakan SmartPLS. Hasil penelitian menyatakan variabel good corporate governance tidak mampu memoderasi growth opportunities dan corporate social responbility terhadap earning response coefficient. Namun good corporate governan mampu memoderasi default risk terhadap earning response coefficient.
Pengaruh Struktur Modal terhadap Profitabilitas Perusahaan Sektor Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020 Anggraini, Eka Novia; Hariyanto, Wiwit
Innovative Technologica: Methodical Research Journal Vol. 2 No. 1 (2023): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v2i1.34

Abstract

Profitabilitas adalah perbandingan antara laba dengan aktiva atau modal yang menghasilkan laba tersebut yang diukur menggunakan Return On Equity (ROE). Tujuan dari penelitian ini adalah untuk menganalisis adanya pengaruh Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio terhadap Return On Equity. Pada penelitian ini populasi yang digunakan adalah perusahaan manufaktur sektor property and real estate yang terdaftar di Bursa Efek Indonesia tahun 2018 sampai dengan 2020. Cara penetuan sampel dalam penelitian ini yaitu menggunakan purposive sampling method sehingga diperoleh jumlah sampel sebanyak 26 perusahaan. Data pada penelitian ini dianalisis untuk menguji pengaruh masing-masing variabel terhadap Return On Equity menggunakan analisis regresi linier berganda. Bukti empiris menunjukkan bahwa hasil analisis Debt to Equity Ratio memiliki pengaruh siginifikan terhadap Return on Equity. Untuk Debt to Asset Ratiodan Current Ratio tidak memiliki pengaruh terhadap Return on Equity. Manfaat penelitian ini adalah dapat menambah literatur terkait masalah Return On Equity dan mendukung penelitian yang pernah dilakukan sebelumnya.
Analisis Reaksi Pasar dan Kinerja Saham Sebelum dan Sesudah Pengumuman Pembelian Kembali Saham (Buy Back) Periode 2020 - 2022 Masruroh, Nafisatul; Hariyanto, Wiwit
Innovative Technologica: Methodical Research Journal Vol. 1 No. 3 (2022): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v1i3.60

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah terdapat perbedaan dalam reaksi pasar dan kinerja saham sebelum dan setelah pengumuman periode pembelian kembali saham untuk tahun 2020-2022. Reaksi pasar dihitung dengan aktivitas volume perdagangan dan abnormal return, sedangkan kinerja saham diukur dengan pengembalian yang direalisasikan. Pengambilan sampel dilakukan dengan purposive sampling sebanyak 36 perusahaan dari berbagai sektor. Studi peristiwa digunakan sebagai metode analisis data dengan periode jendela 10 hari, yaitu 5 hari sebelum dan 5 hari setelah tanggal pengumuman (pembelian kembali). Uji normalitas dilakukan dengan uji t-sample satu sampel dan uji peringkat tanda Wilcoxon nonparametrik, juga uji perbedaan dua rata-rata dengan uji t-sample berpasangan dan uji peringkat tanda Wilcoxon berpasangan untuk pengujian hipotesis. Hasil analisis membuktikan bahwa tidak ada perbedaan antara aktivitas volume perdagangan rata-rata dan abnormal return rata-rata pada reaksi pasar, dan tidak ada perbedaan dalam pengembalian rata-rata yang direalisasikan pada kinerja saham baik sebelum maupun setelah pengumuman pembelian kembali.
Upaya Mahasiswa Akuntansi dalam Meningkatkan Produktivitas Kinerja pada Fase Putus Cinta Shafadila, Rahmahdina; Hariyanto, Wiwit
Innovative Technologica: Methodical Research Journal Vol. 1 No. 2 (2022): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v1i2.70

Abstract

Penelitian ini bertujuan untuk mengetahui berapa kuat upaya mahasiswa dalam membangun produktivitas kinerjanya lagi setelah mengalami putus cinta. Pada penelitian ini menggunakan metode penelitian kualitatif. Objek penelitian adalah pada mahasiswa akuntansi yang pernah mengalami kejadian putus cinta minimal satu kali. Informan yang digunakan sebanyak 5 orang yang berusia antaro 20 – 25 tahun. Mempunyai aktivitas rata-rata berkuliah sembari bekerja. Hasil penelitian ini adalah informan yang sudah pernah mengalami putus cin ta mempunyai usaha yang lebih keras untuk meningkatkan kinerjanya karena para informan juga mempunyai aktivitas yang lain.
Alternative Audit Quality Assessment In Overcoming Audit Tenure: Alternatif Penilaian Kualitas Audit Dalam Mengatasi Audit Tenure Rahayu , Ruci Arizanda; Hariyanto, Wiwit; Maryanti, Eny
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.326

Abstract

This study aims to determine how the independence and experience of auditing as an alternative to assessing audit quality and overcoming audit tenure at KAP Subagyo & Luthfi. The method used in this research is an exploratory case study. The data collection method used is documentation, observation, and unstructured interviews. The data analysis technique used in this research is the pattern match technique. The results obtained indicate that independence and audit experience can be used as an alternative to assessing audit quality. In addition, independence and audit experience can overcome the existence of audit tenure.
Accounting and Marketing Training and Assistance on MSME Wall Panel: Pelatihan dan Pendampingan Akuntansi dan Pemasaran pada UMKM Wall Panel Hariyanto, Wiwit; Yani, M; Dewi, Santi Rahma
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.368

Abstract

Wall panel products are handicraft products that are still rare in the market. The target market for this business are hotels, the tourism sector, and large companies. Meanwhile, the MSME Wall Panel is still having difficulty determining the selling price and effective marketing. The purpose of this community service is to increase knowledge and skills in the field of accounting and marketing at the MSME Wall Panel. The implementation method used is socialization, training and mentoring. The results obtained are that the MSME Wall panel is now in determining the cost of production, cost of goods sold, selling price and marketing both offline and online. The impact of the training and mentoring is that the MSME Wall Panel can independently determine a reasonable and appropriate selling price and can do offline and online marketing.Wall panel products are handicraft products that are still rare in the market. The target market for this business are hotels, the tourism sector, and large companies. Meanwhile, the MSME Wall Panel is still having difficulty determining the selling price and effective marketing. The purpose of this community service is to increase knowledge and skills in the field of accounting and marketing at the MSME Wall Panel. The implementation method used is socialization, training and mentoring. The results obtained are that the MSME Wall panel is now in determining the cost of production, cost of goods sold, selling price and marketing both offline and online. The impact of the training and mentoring is that the MSME Wall Panel can independently determine a reasonable and appropriate selling price and can do offline and online marketing.
Management changes drive auditor switching in Indonesian companies: Pergantian manajemen mendorong pergantian auditor di perusahaan-perusahaan Indonesia Ningtiyas, Dwi Ayu; Hariyanto, Wiwit
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1146

Abstract

This study investigates the influence of audit opinions, management changes, and company growth on auditor switching, with financial distress as a moderating variable, in transportation and infrastructure companies listed on the Indonesia Stock Exchange from 2018 to 2021. Using purposive sampling, 48 companies were selected, resulting in 192 data points analyzed using Partial Least Square (PLS). Results show that management changes significantly impact auditor switching, while audit opinions and company growth do not. Financial distress does not moderate these relationships. The findings underscore the importance of management changes in auditor decisions and suggest further research should explore additional factors and extend the study period for more comprehensive insights. Highlight: Management Changes: Significantly impact auditor switching. Audit Opinions and Growth: No significant effect on switching. Financial Distress: No moderating effect on studied relationships. Keyword: auditor switching, management changes, financial distress, audit opinions, company growth
The Influence of Economic Variables on Stock Prices of Telecommunications Companies Lestari, Safira Dwi; Wiwit Hariyanto
Indonesian Journal of Cultural and Community Development Vol 15 No 3 (2024): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v16i1.1136

Abstract

The general background fluctuation of stock prices is a critical concern for investors, particularly in dynamic economic environments where various indicators can significantly impact financial performance. The specific background of this study focuses on the telecommunications sector, which has been increasingly influenced by economic variables such as the Inflation Rate, SBI Interest Rate, Earnings Per Share, Rupiah Exchange Rate, and Company Fundamentals. Despite existing research, there is a knowledge gap regarding how these factors collectively influence stock prices in publicly listed telecommunications companies. This study aims to investigate the effects of these economic variables on stock prices from 2020 to 2023, utilizing a quantitative approach with secondary data obtained from annual financial reports of 16 companies. The results demonstrate that all examined variables—Inflation Rate, SBI Interest Rate, Earnings Per Share, Rupiah Exchange Rate, and Company Fundamentals—significantly affect stock prices. The novelty of this research lies in its comprehensive analysis of the interplay between these economic indicators specifically within the telecommunications sector. The implications of these findings suggest that investors and policymakers should consider these economic factors when making investment decisions, thereby enhancing their financial strategies and contributing to a more robust understanding of stock market dynamics in the telecommunications industry. Highlights: All examined economic variables significantly affect stock prices. The study analyzes data from 16 publicly listed telecommunications companies. Findings enhance investment strategies and understanding of market dynamics. Keywords: Inflation, Interest Rate, Earnings Per Share, Exchange Rate, Stock Price
Financial Ratios Impact: Bond Ratings in Indonesian Stock Exchange Manufacturing Companies Mas’adah, Lailatul; Hariyanto, Wiwit
Academia Open Vol 9 No 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.3567

Abstract

This study aimed to investigate the impact of Retained Earning, Growth of Company, and Interest Coverage Ratio on bond ratings of manufacturing companies listed in the Indonesian Stock Exchange. The study used a quantitative approach with a sample of 104 bonds issued by seven companies that were rated by PEFINDO from 2014 to 2017. The data were analyzed using logistic regression analysis and processed using SPSS 18. The results showed that Retained Earning, Growth of Company, and Interest Coverage Ratio had a significant simultaneous effect on bond ratings. However, Retained Earning and Interest Coverage Ratio had a partial effect on bond ratings, while Growth of Company had no effect. This study implies that investors and bond issuers should pay attention to these financial ratios to make informed investment decisions.Highlights : Financial ratios are essential tools for evaluating the health and performance of manufacturing companies. Bond ratings are influenced by financial ratios such as Retained Earning, Growth of Company, and Interest Coverage Ratio. Logistic regression analysis can be used to determine the simultaneous and partial effects of financial ratios on bond ratings, providing valuable information for investors making informed investment decisions. Keywords: financial ratios, bond ratings, manufacturing companies, investment decisions, logistic regression analysis.
Co-Authors Abdillah Faqih Abidin , Fityan Izza Noor Ade Irma Suyani Aisyah Sayyidah Khansa Ajeng Wulan Ayu Sari Al Fauziah , Della Anik Maulidiya Apriliawati, AFitria Arista, Sintha Wahyu Arizanda Rahayu, Ruci Assari, Putri Ayu Bernika Ivanda Zulfi Lestari Chandrasisilia Celvina Kusuma Daniyati, Adila Inas Dewi Ratiwi Meiliza Dian Irmayanti Diarti, Tri Wahyu Dina Ayu Putri Dina Dwi Oktavia Rini Dinda Putri Kusuma Wardani Dita Nur Wahyuningtyas Divya Prihatiningrum Eka Novia Anggraini, Eka Novia Elsa Veronica Putri Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Eny Maryanti Fatimatus Sholihah Fitiyan Izzah Noor Abidin Fittyan Izza Noor Abidin Fityan Izza Noor Abidin Heri Widodo Hidayatullah, Muhammad Tegar Hikmah, Syahrur Romadhonil Inge Sulistyo Inka Ayu Suhartini Irma Suyani, Ade Ismaya Nur Zannah Istian Kriya Almanfaluti Izza Noor Abidin, Fityan Julia Vivi Maulidah Lailul Mursyidah Leny Ilyasari Lestari , Safira Dwi Lestari, Safira Dwi Loekitasari, Silvy Lukman Hudi Mahardika Darmawan Kusuma Wardana Marini, Agusti Mariyah Al Qibthiyyah Masruroh, Nafisatul Mas’adah, Lailatul Melinda, Puput Miftahul Huda Musdalifah, Siti Niko Fediyanto Ningdiyah , Endra Wahyu Ningtiyas, Dwi Ayu Noor Abidin, Fityan Izza Noviatus Sholihah Nur Azizah Nurasik Nurasik Nuriza, Vivin Oktavia, Rindy Wahyu Pangestu, Melania Pramaditya, Abimanyu Prasetyo Utomo Pratiwi, Yesica Erika Putri Ade Prayoga, Bagas Adi Rahayu , Ruci Arizanda Rahma Dewi, Santi Rahmadhani, Ali Zainuri Rahmawati , Fadilla Ramdani, Rahmad Retno, Ayu Purbo Rietra Aryza Arnindhita Rini Nofita Ruci Arizanda R Ruci Arizanda Rahayu Santi Rahma Dewi Sartika Sartika Sarwenda Biduri Shafadila, Rahmahdina Shifa Azizah Haifa Sigit Hermawan Silvy Loekitasari Solikhah, Sinta Faridatul Sriyono Sriyono Sriyono Sriyono Sriyono Sunarjo, Eka Fitria Hanum Ulum, Zatul Karamah Ahmad Baharul Utari, Nava Dwi UTOMO, PRASETYO VIVI AGUSTIN Vivi Dwi Anggreini Wati, Alis Setya Wiji Rahayu Winda Afichamala Wulansari, Srifany Yani, M Yuliana, Feriza