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THE EFFECT OF RETURN ON INVESTMENT AND EARNINGS PER SHARE ON COMPANY STOCK PRICES WITH PERCEIVED RISK OF STOCKS AS MODERATING VARIABLES Husniyah Husniyah; Tenriwaru Tenriwaru; Muh. Reza Ramdani
Contemporary Journal on Business and Accounting Vol 1 No 2 (2021): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.937 KB) | DOI: 10.58792/cjba.v1i2.13

Abstract

Purpose – This study aims to determine the effect of Return On Investment and Earning Per Share on Stock Prices with Perceived Risk of stocks as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Design/methodology/approach – The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Findings – The result of this study indicate that Return On Investment (ROI) has a negative and insignificant effect on stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Earning Per Share (EPS) has a positive and significant influence on stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Perceived Risk of shares has no effect on the relationship of ROI to stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Perceived Risk of shares has no effect on the relationship between EPS and stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Originality – This type of research is a quantitative research using secondary data in the form of annual reports of 10 sample companies taken from the website www.idx.co.id for the 2018-2020 period. Keywords: Earning Per Share (EPS), Perceived Risk of Stock, Return On Investment (ROI), Stock Price Paper Type Research Result
Accounting Education: The Historical Development of Auditing From Ancient Origins to Modern Standards Muslim Muslim; Muh. Reza Ramdani
Vifada Journal of Education Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/0z5nk695

Abstract

This study aims to explore the historical development of auditing, tracing its evolution from ancient origins to modern standards, and to analyze the socio-economic, technological, and regulatory factors that have shaped the profession over time. Employing a qualitative literature review methodology, the research design involves thematic analysis of scholarly articles, books, and reports to identify key themes and concepts relevant to the research topic. The findings highlight the significance of ancient auditing practices rooted in the need for fairness, accountability, and transparency in economic transactions and the transition to modern auditing standards driven by factors such as the rise of joint-stock companies, technological innovations, and regulatory reforms. The discussion emphasizes the implications of these findings for auditing practice, regulation, and governance, underscoring the importance of continuous innovation, adaptation, and collaboration to address emerging challenges and ensure the integrity and relevance of auditing in the 21st century. The study's implications extend to academic scholarship, professional practice, and regulatory policy-making, emphasizing further research on technological advancements, regulatory reforms, and cultural influences on audit quality, auditor behavior, and financial reporting integrity.