Ari Sarah Sofura
Universitas Indonesia Maju

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

EFFECT OF SALES PROFITABILITY AND GROWTH ON STOCK PRICE Siti Nuridah; Rony Marthin Sitohang; Ari Sarah Sofura; Elda Sagitarius
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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

Abstract

This study aims to examine the effect of ROE and sales growth on stock prices (Case Study in Manufacturing Companies in the Consumer Goods Industry Sub Sector Listed on the IDX in 2019-2021). The research sampling technique uses a purposive sampling technique with the following criteria: (1) Manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. (2) Manufacturing companies in the consumer goods industry sector which display annual financial reports for the 2019-2021 period. (3) Manufacturing companies in the consumer goods sector that have complete data and information needed for research during 2019-2021. (4) Manufacturing companies in the consumer goods sector that have non-negative net profits during 2019-2021. The analytical method used is multiple linear regression, hypothesis testing using the t-test to test the partial regression coefficients and the F-test to test the simultaneous coefficients. In addition, the variables have also been tested using the classical assumption test. The research results on the t-test show that the variable Return On Equity (ROE) partially has no significant effect on stock prices. While Sales Growth partially has a positive and significant effect on stock prices. The results of the F test show that the variable Return On Equity and sales growth simultaneously have a positive and significant effect on stock prices. The regression estimation results show that the predictive ability of all independent variables on stock prices is 10.8%, while other factors outside the study influence the remaining 89.2%.
Pengaruh Komite Audit dan Kualitas Audit Terhadap Integritas Laporan Keuangan Ari Sarah Sofura
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4487

Abstract

Adanya dampak krisis global mengenai meningkatan jumlah kasus manipulasi terhadap data akuntansi termasuk laporan keuangan perusahaan. Sehingga integritas dalam menyampaikan laporan keuangan bersifat tidak benar dan tidak adil. Adanya fenomena tersebut penelitian ini ditujukan guna mendapatkan temuan-temuan yang lebih berfokus pada pengaruh komite audit terhadap integritas laporan keuangan, pengaruh kualitas audit terhadap integritas laporan keuangan, pengaruh komite audit dan kualitas audit secara bersamaan terhadap integritas laporan keuangan perusahaan sektor properti dan real estate yang terdaftar di bursa efek indonesia tahun 2018-2021. Jenis penelitian yang digunakan adalah jenis penelitian kuantitatif yang ditinjau dari tingkat eksplanasi, serta penelitian asosiatif kausal dengan menggunakan teknik pengumpulan data Purposive Sampling. Hasil penelitian yang di dapatkan menunjukkan bahwa kualitas audit dan komite audit tidak berpengaruh signifikan terhadap integritas laporan keuangan, dan memiliki hubungan yang positif antara kualitas audit dengan integritas laporan keuangan, komite audit tidak berpengaruh secara signifikan terhadap integritas laporan keuangan dan kualitas audit tidak berpengaruh secara signifikan terhadap integritas laporan keuangan, serta komite audit dan kualitas uudit dengan bersama- sama atau simultan secara signifikan tidak mempengaruhi integritas laporan keuangan suatu perusahaan.