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All Journal JDM (Jurnal Dinamika Manajemen) Indonesian Journal of Business and Entrepreneurship (IJBE) Binus Business Review AdBispreneur Jurnal Bisnis dan Manajemen Amerta Nutrition IKRA-ITH EKONOMIKA Jurnal Kreativitas PKM Manuju : Malahayati Nursing Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Manajemen Universitas Bung Hatta Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Manajemen Mandiri Saburai (JMMS) JURNAL ILMU MANAJEMEN SABURAI (JIMS) Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnal Ilmiah Ilmu Terapan Universitas Jambi Journal of Public Health Concerns Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Bakti Masyarakat Manajemen Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) JIAR International Journal of Management, Economic and Accounting Jurnal JEJAMA Manajemen Malahayati
Erna Listyaningsih
Unknown Affiliation
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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THE INFLUENCE OF MACROECONOMIC FACTORS ON FIRM VALUE WITH PROFITABILITY AS A MODERATING VARIABLE IN THE PROPERTY AND REAL ESTATE SECTOR Emi Risa Widia; Erna Listyaningsih; Anita
International Journal of Management, Economic and Accounting Vol. 4 No. 4 (2026): August 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i4.803

Abstract

This study aims to examine and analyze the influence of macroeconomic factors (BI 7-Day Reverse Repo Rate, Consumer Price Index inflation rate, and Rupiah exchange rate against the US Dollar) on the value of companies proxied by Price to Book Value (PBV), with profitability (Return on Assets/ROA) as a moderation variable in the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The research population included 65 property issuers, of which 10 companies were selected using the purposive sampling method with a total of 60 observation units. The analysis method used was a panel data regression of the Moderated Regression Analysis (MRA) approach with Random Effect Model (REM) estimation processed through the EViews 13 software. The results of the analysis showed that partially interest rates had a negative and significant effect on the company's value (β = -0.081972; p = 0.0336), while inflation (p = 0.4347) and exchange rate (p = 0.1313) had no significant effect. Simultaneously, macroeconomic factors and moderation interaction variables had a significant effect on the company's value (F = 4.093787; p = 0.001992) with a Adjusted R-Square contribution of 24.57%. The results of the moderation test proved that profitability (ROA) was not able to moderate the influence of interest rates (p = 0.1324), inflation (p = 0.5132), and exchange rates (p = 0.0803) on the value of the company. These findings confirm that market sensitivity to capital cost burdens due to changes in monetary interest rates dominates the valuation of property issuers, while internal profit capacity has not been able to be an effective protective cushion in mitigating systematic macroeconomic pressures.
Model Kinerja Anggaran : Suatu Analisis Membangun Determinasi Akuntabilitas, Transparansi, Pengawasan, Partisipasi Dan Disiplin Anggaran (Kajian Empiris Pada Organisasi Perangkat Daerah Kota Bandar Lampung) Siti Zulaika; Harmani Harun; Erna Listyaningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 15, No 2 (2026): Kinerja Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v15i2.26023

Abstract

Organisasi Perangkat Daerah (OPD) memiliki peran strategis dalam mewujudkan tata kelola keuangan daerah yang transparan, akuntabel, dan efisien. Pencapaian kinerja anggaran yang optimal dipengaruhi oleh berbagai faktor, antara lain akuntabilitas, transparansi, pengawasan, partisipasi, dan disiplin anggaran. Penelitian ini bertujuan untuk menganalisis pengaruh faktor-faktor tersebut terhadap kinerja anggaran pada OPD di Kota Bandar Lampung. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner. Sampel penelitian adalah sebanyak 47 responden, yang merupakan pegawai sub bagian akuntansi dan keuangan dari tujuh OPD yang bersedia menjadi objek penelitian. Analisis data dilakukan dengan menggunakan perangkat lunak SmartPLS. Hasil analisis menunjukkan bahwa semua variabel independen, yaitu akuntabilitas, transparansi, pengawasan, partisipasi, dan disiplin anggaran, berpengaruh positif dan signifikan terhadap kinerja anggaran. Nilai t-statistik masing-masing adalah: akuntabilitas (2.914), transparansi (2.184), pengawasan (2.099), partisipasi (2.528), dan disiplin anggaran (2.081). Nilai R² sebesar 0.571, yang menunjukkan bahwa kelima variabel tersebut mampu menjelaskan variabilitas kinerja anggaran sebesar 57,1%, sedangkan sisanya sebesar 42,9% dijelaskan oleh faktor lain di luar model penelitian ini. Temuan ini menegaskan pentingnya penerapan prinsip-prinsip tata kelola keuangan yang baik dalam meningkatkan efektivitas pengelolaan anggaran daerah. Penelitian ini diharapkan dapat menjadi referensi bagi OPD dalam merumuskan kebijakan serta strategi peningkatan kinerja anggaran.
Co-Authors Abd. Rasyid Syamsuri Abdrazakova, Ainur Ade Maria Ulfa Agung Aji Perdana Agustiana, Rika Agustiana Ahmad Sidik Alansori, Apip Alenda, Ulfa anggi chandraini Anindia Hadiyati Utami Anita Anita Anita Annisa Mazid Aprilia Dwi Sukawati Aprilia Dwi Sukowati Arfina Yulistiani Arianzah, Ahmad Taufik Atmono, Atmono Aulia, Nuri Auliya Warda Ningrum Ayu Rista Azzahra Nur Yesika Baehaqi Bambang Purwanto Bambang Purwanto Biaggi Laksana, Mohammad Chandrasekhar Krishnamurti Chandrasekhar Krishnamurti, Chandrasekhar Chatarina Umbul Wahyuni Chrisanto, Eka Yudha Dafitri, Rizkika Devi Oktarina Devi Oktarina Diah Astika Winahyu Diah Ayu Wulandari, Diah Ayu Dina Dwi Nuryani Dina Dwi Nuryani Dina Dwi Nuryani Dwi Nuryani, Dina Eka Fitriani Eka Sariningsih Eko Parias Saputra Eliza Chozna Ulfaniza Elly Karlina Emi Risa Widia Erni Achmad Euis Mufahamah Euis Mufahammah Fahrizal, Azli Furqoni, Prima Dian Galih Bimantara Hardoyo Hardoyo, Hardoyo Hariono, Tri Harmani Harun Harold Kevin Alfredo Harun, Harmani Hasanah, Putri Hermawan, Dessy Hiro Sejati Hoyriyah, Samiyatun Iing Lukman Indradewa, Rhian Indriani, Wiewiek Irena May Rani Irianto, Gunawan Kamelia Karlina Herawati Kartika, Isma KURNIA KURNIA, KURNIA Kurniasari, Devi Kurnisari, Devi Launi, Amalia Vika Lestari Wuryanti Lestari Wuryanti Lestari, Febriana Dwi Lolita Sary M. Arifki Zainaro Maria Ulfa, Ade Mariska, Novalia MAULANA, BIMA Meisya Royani Muhammad Irfan Pratama Muhammad Muhammad Muhammad Putra Pratama Muhani, Nova Nadia Tiara Putri Natalina Natalina Natalina Natalina Nur Baiti Nurbaiti Nurwijayanti Oktarina, Devi Prastyo, Dafit Januar Putri Hasanah Putri Novita Sari Putri, Addela Mariska Putri, Nadia Tiara Rachmad R, Muhammad Raden Mohamad Herdian Bhakti Rahyono Rahyono Reni, Christina Kusuma Rindu Rika Gamayumi Riska Dewi Ritali Evi Mudrikah Rizki Putri Mayangsari Sagala, Raihan Zaky Salsabila, Perlisca Sandayanti, Vira Selly Cheranica Setiawati Setiawati Setyarini, Anik Shariff, Fonda Octarianingsih Siti Selvia Vebriani Siti Zulaika Sukawati, Aprilia Dwi Supriadi Supriadi Susanto Susanto Syafrina Nabila tarmizi tarmizi Umi Khanifah Wiewiek Indriani Wiewiek Indriani Wiewiek Indriani Willy Amanda Wulan Anggarini Wuryanti, Lestari Yansi, Lusi Yuliansyah Yuliansyah Yuvanda, Sesraria Zamzami