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Role Of Eps As An Intervening Variable Between Profitability And Solvency Ratio On Stock Price Ajeng Puspitasari; Enny Susilowati Mardjono
Jurnal Telekomunikasi dan Informatika Lbh. 2 Àir. 1 (2024): June : International Journal Of Accounting, Management, And Economics Research
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v2i1.144

The research was conducted with the aim of determining the role of Gross Profit Margin (GPM), Debt to Equity Ratio (DER), Return On Assets (ROA) in influencing Stock Prices with Earning Per Share (EPS) as an intervening variable. The population of this research uses the Property, Real Estate and Building Construction Sectors listed on the IDX for the 2021-2023 period. The sampling method uses purposive sampling, so that from a population of 166 companies, 107 companies were obtained that met the criteria. This research analysis tool is assisted by IBM SPSS version 20. The analysis technique used in this research is path analysis. The results of the study stated that ROA and EPS had a partial impact on stock prices, while other variables such as GPM and DER didn’t affect stock prices. DER and ROA contributed to EPS, while GPM didn’t contribute to EPS. The results of the Path Analysis stated that GPM didn’t have a significant effect on Stock Prices through EPS as an intervening. DER didn’t have a significant effect on Stock Prices through EPS as an intervening. ROA didn’t have a significant effect on Stock Prices through EPS as an intervening.

Pengaruh Auditor Switching, Audit Tenure, dan Ukuran KAP Terhadap Audit Delay (Studi Kasus Pada Perusahaan Property dan Real Estate Yang Listing di BEI tahun 2020-2023) Ananta Adi Firmansyah; Hermawan Triono; Enny Susilowati Mardjono; Dian Festiana Hadi Saputro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7800

This study was conducted to obtain empirical evidence on the impact of auditor switching, audit tenure, and the size of the Public Accounting Firm (KAP) on audit delays in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative descriptive approach with secondary data from the IDX as its source. Data analysis was carried out with the help of SPSS version 25 software, including descriptive statistical tests, classical assumption tests, and hypothesis tests. The results of the study indicate that auditor switching does not have a significant effect on audit delays with a significance value of 0.352> 0.000. However, the audit engagement period and KAP size separately have a significant effect on audit delays with a significance value of 0.000 <0.05 for both. Together, the three independent variables are proven to have a significant effect on audit delays with a significance value of 0.000 <0.05.

Analisis Pengaruh Kinerja Keuangan dalam Memprediksi Financial Distress pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Mawarda, Aisa Senta; Enny Susilowati Mardjono; Ira Septriana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7491

The aim of this study is to analyze the impact of financial performance in predicting financial distress in banking companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study examines 46 banking companies registered on the Indonesia Stock Exchange during the period. The sample consists of 28 companies selected using purposive sampling. Data analysis is conducted using multiple linear regression.

Pengaruh Thin capitalization, Ukuran Perusahaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Salma Nurhaliza Putri; Enny Susilowati Mardjono; Ngurah Pandji Mertha Agung Durya; Purwantoro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7787

Firm value reflects investors' assessment of its achievements and performance. This research aims to investigate the impact of factors such as firm size, dividend policy, and thin capitalization on firm value. Using secondary data from 188 food & beverage industries listed on the Indonesia Stock Exchange between 2020 and 2022, this analysis focused on a sample of 72 companies. This analysis uses multiple linear regression analysis methods and classical assumption testing which includes normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing consisting of f test, t test, and r test. This study states that firm size, dividend policy, and thin capitalization all have an impact on firm value. Which can be concluded that the regression model developed complies with classical assumptions so that the data can be used. Overall, firm value is strongly influenced by its dividend policy, size, and thin capitalization. Based on the research, suggestions that can be given should include more moderator or intervening variables to support the hypothesis.

Do Tapping Box Technology Increase Local Taxes And District Own Source Revenue? RATNAWATI, JULI; Anna Sumaryati; Enny Susilowati Mardjono; Melati Oktafiyani
Jurnal Akuntansi Vol. 13 No. 3 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.3.216-228

Taxes have a very important contribution to the state because they are the main income and a manifestation of community involvement in state spending which is regulated in laws. Local taxes as one of the many sources of District Own Source Revenue have a very important role in regional development. This local taxes collection and revenue must be maximized so that the resulting District Own Source Revenue will be maximized as well. The technological innovation or the use of Tapping Box has become an important part of taxes collection and revenue. The study aims to investigate restaurant taxes, the hotel taxes, and entertainment taxes on District Own OktafiyantiSource Revenue receipts mediated by the use of Tapping Box technology. The research took place in the Regional Finance Agency (BAPENDA) of Semarang Regency. This study uses a sample of 60 with 5 years of observation. The sample is the amount of taxes or income per month received from the Regional Taxes Information System then the acquisition of the collected data was analyzed using WarpPLS. The results show that the use of Tapping Box has proven to be able to strengthen the relationship between restaurant taxes and District Own Source Revenue and also the relationship between hotel taxes and District Own Source Revenue. On the other hand, the use of tapping boxes does not strengthen the relationship between the entertainment taxes and District Own Source Revenue. This indicates that the tapping box is often deactivated so that the entertainment business owner's income is not recorded every day, which causes the entertainment taxes paid to the local government to be not optimal.

Analisis Pengaruh Kinerja Keuangan dalam Memprediksi Financial Distress pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Mawarda, Aisa Senta; Enny Susilowati Mardjono; Ira Septriana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7491

The aim of this study is to analyze the impact of financial performance in predicting financial distress in banking companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study examines 46 banking companies registered on the Indonesia Stock Exchange during the period. The sample consists of 28 companies selected using purposive sampling. Data analysis is conducted using multiple linear regression.

Pengaruh Thin capitalization, Ukuran Perusahaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Salma Nurhaliza Putri; Enny Susilowati Mardjono; Ngurah Pandji Mertha Agung Durya; Purwantoro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7787

Firm value reflects investors' assessment of its achievements and performance. This research aims to investigate the impact of factors such as firm size, dividend policy, and thin capitalization on firm value. Using secondary data from 188 food & beverage industries listed on the Indonesia Stock Exchange between 2020 and 2022, this analysis focused on a sample of 72 companies. This analysis uses multiple linear regression analysis methods and classical assumption testing which includes normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing consisting of f test, t test, and r test. This study states that firm size, dividend policy, and thin capitalization all have an impact on firm value. Which can be concluded that the regression model developed complies with classical assumptions so that the data can be used. Overall, firm value is strongly influenced by its dividend policy, size, and thin capitalization. Based on the research, suggestions that can be given should include more moderator or intervening variables to support the hypothesis.

Pengaruh Ajaran Tri Pantangan, Sikap, dan Pemberian Reward terhadap Niat Melakukan Whistleblowing Susanto, Aurelia; Yulita Setiawanta; Enny Susilowati Mardjono; Hermawan Triono
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.3586

This study aims to see whether there is an influence of the Tri Pantangan teachings, attitudes, and provision of rewards on the intention to do whistleblowing. The population in this study were accounting students at Dian Nuswantoro University Semarang. The sample was taken using puposive sampling technique, with 101 students selected as research respondents. Data were collected through questionnaires as a data collection method. To analyze the data, this study used multiple linear regression analysis assisted by SPSS 25. The results showed that the tri abstinence teachings and attitudes affect the intention of whistleblowing, while the provision of rewards showed no effect on the intention of whistleblowing.

The Influence of Foreign Ownership and Leverage on Firm Value with Financial Distress as an Intervening Variable B. Andini Nugrahaning Wdhi; Enny Susilowati Mardjono
International Journal of Business and Management Technology in Society Vol. 2 No. 1 (2024)
Publisher : Direktorat Riset dan Pengabdian Kepada Masyarakat, Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j30254256.v2i1.1073

Purpose – This research aims to analyse the effect of foreign ownership and leverage on firm value, with financial distress as an intervening variable, specifically in multinational food and beverage companies listed on the Indonesia Stock Exchange. Methodology – This research employs a quantitative approach using multiple regression analysis and path analysis. Data from 2018 to 2022 were analyzed, focusing on foreign ownership, leverage (measured by Debt-to-Equity Ratio), financial distress (using financial ratios), and firm value (measured by Price to Book Value). Findings – Financial distress can be used as an intervening variable between foreign ownership and firm value, where financial distress affects foreign ownership and financial distress also affects firm value. Financial distress cannot be used as an intervening factor between leverage and firm value, where financial distress affects firm value, but financial distress does not affect the leverage variable. Research limitations – This research is limited by its five-year observation period and focuses only on financial ratios within the multinational food and beverage sector in Indonesia. Future research could expand by including different sectors, longer timeframes, and a broader range of financial indicators. Practical implications – This research provides practical insights for investors and corporate managers, especially in multinational firms, regarding the importance of foreign ownership structures and financial health in enhancing firm value.

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