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The Influence of Solvency, Profitability and Company Size on Audit Delay in Property and Real Estate Companies on the IDX 2018-2021 Thomas Nadeak; H. Nugraha; Imas Purnamasari
West Science Social and Humanities Studies Vol. 2 No. 06 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i06.1013

Abstract

The capital market is a mechanism or place where various financial instruments are traded. These instruments include stocks, bonds, mutual funds and derivatives. The main objective of the capital market is to facilitate the flow of funds from parties who have surplus funds (investors) to parties who need funds (companies or government) for operational or investment activities. Understanding the Capital Market, here tells how the Primary Market and Secondary Market issue securities for the first time. The function of the Market is as a source of funding, investment, setting share prices, reselling securities. Talking about variables that discuss audit delay, namely the period of time between the closing date of the company's fiscal year and the date of completion of the audit report by an independent auditor. Audit delay is a major concern because it has an impact on the timeliness of presenting financial reports to stakeholders. This research aims to analyze the influence of Sovability, Profitability and Company Size on Audit Delay in Property and Real Estate Companies on the IDX 2018-2021. The data used in this research is secondary data taken from real estate and Property financial reports. This research is research Quantitative with the sampling technique used is purposive sampling. It is hoped that the results of this research will provide a clear picture of the influence of Solvency, Profitability and Size Companies regarding Audit Delay. And the results of this study become a reference for investors in making more measured decisions.
The Effect of Market Risk, Business Risk, and Financial Risk on Stock Returns in Automotive Companies Ma’sum, Hadiansyah; Purnomo, Budi Supriatono; Purnamasari, Imas
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 2 No 1 (2024): Volume 2, Issue 1, January 2024
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v2i1.288

Abstract

This research aims to determine the influence of investment risk consisting of market risk (X1), business risk (X2), and financial risk (X3) on stock returns (Y) in automotive companies listed on the BEI in 2014-2023 simultaneously and Partial. This research data was obtained from the financial reports of automotive companies listed on the Indonesia Stock Exchange (BEI) and the finance.yahoo.com website. The research sample consisted of 10 automotive companies listed on the Indonesia Stock Exchange for 10 years, namely the 2014-2023 period. The data analysis technique used is descriptive statistical analysis and multiple linear regression analysis using the t test and F test methods. The results of the research show that the market risk variable has a significant negative influence on stock returns, business risk has a significant positive influence on stock returns and financial variables. risk has an insignificant negative effect on stock returns. Meanwhile, simultaneously (F test) the independent variables have a significant influence on the stock return variable. With a determinant coefficient (R2) of 0.111, it shows that 11.1% of the dependent variable on stock returns can be explained by independent variables consisting of market risk, business risk and financial risk and the remaining 88.9% is explained by other variables that are not researched.
Overconfidence and Herding: How These Biases Affect Generation Z Investments Decision Making Yuliawati, Tia; Nugraha, Nugraha; Sari, Maya; Waspada, Ikaputera; Purnamasari, Imas; Hendrayati, Heny; Muhamat, Amirul Afif
Image : Jurnal Riset Manajemen Vol 12, No 1 (2024): Image : Jurnal Riset Manajemen
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/image.2024.012

Abstract

The purpose of this study is to understand and analyze the impact of overconfidence bias and herding bias on the investment decisions of Generation Z. This research employs a survey method with a confirmatory approach. Data was collected from a sample of 104 respondents through questionnaires distributed via Google Form. Hypothesis testing was conducted using SEM Analysis with the assistance of SmartPLS 4.0 software. The results of the study indicate that overconfidence bias has a positive and significant influence on the investment decisions of Generation Z, while herding bias does not have a significant influence. Furthermore, this research reveals that the variables of overconfidence bias and herding bias can explain 45.4% of the variation in the investment decisions of Generation Z. However, it is important to acknowledge the limitations of this study, such as the relatively small number of respondents (only 104 respondents) and the absence of comparative analysis with demographic factors of other generational groups (e.g., older generations). This study is expected to provide deeper insights into the investment behavior of Generation Z and serve as a foundation for the development of wiser risk and financial management approaches for this demographic group.
A Study of Financial Literacy in College Students Sugiharti, Harpa; Rahim, Sarah Aulia; Nugraha, Nugraha; Purnamasari, Imas; Mardiani, Rika
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.66642

Abstract

This study aimed to determine the financial literacy level of students of the Faculty of Economics and Business Education at the Indonesian Education University. The research method used in this research is survey and descriptive research with a quantitative approach. This study has a population of 1.681 Faculty of Economics and Business Education students at the Universitas Pendidikan Indonesia class of 2021 and 2022. This research departs from the issue of the rampant use of fintech at a productive age without being accompanied by good financial literacy skills, and it impacts lousy credit cases. The results of this study indicate that students of the Faculty of Economics and Business Education at the University of Education Indonesia are at the middle literacy level or sufficiently literate with gender does not differentiate the level of financial literacy between women and men, the region of origin does not differentiate the quality of the literacy level of students both from Java Island and outside Java Island, and an increase in the level of financial literacy accompanies students with personal income from the lowest to the highest.
Landscape Research of Entrepreneurship Intention Susanti, Susan; Purnamasari, Imas; Kurjono, Kurjono; Gunawan, Ashari
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.63491

Abstract

This study aims to analyze the landscape of research on entrepreneurial intentions over the past five years through bibliometric analysis. Data were collected from the Scopus database, resulting in a total of 56 publications. The results indicate that the publications are widely distributed across various countries, showing significant influence and high levels of international collaboration in this field. The focus of this study includes: 1) entrepreneurial intentions, 2) development and case studies, and 3) international cooperation on entrepreneurial intentions. The findings of this study can serve as a reference for future researchers interested in this theme, providing an understanding of the research focus and setting a trajectory for further studies.
Pengaruh Rasio Keuangan Terhadap Harga Saham Perusahan Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2016-2020 Nurmansyah, Abdul Ahmad Hafidh; Iskandar, Iskandar; Simatupang, Frido Saritua; Purnomo, Budi Supriatono; Purnamasari, Imas
Jurnal Neraca Peradaban Vol. 4 No. 1 (2024): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v4i1.371

Abstract

Harga saham merupakan cerminan keberhasilan manajemen perusahaan dalam menjalankan operasional perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR), Return on Equity (ROE) dan Earning Per Share (EPS) terhadap harga saham. Populasi dalam penelitian ini perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 206-2020. Teknik sampel dalam penelitian ini menggunakan purpossive sampling sehingga didapatkan sebanyak 14 sampel perusahaan. Hasil penelitian menunjukkan bahwa variabel CR tidak berpengaruh terhadap harga saham, sementara variabel ROE dan EPS berpengaruh positif secara parsial. Sedangkan secara simultan variabel CR, ROE dan EPS berpengaruh terhadap harga saham. Berdasarkan hasil uji koefisien determinasi menunjukkan besarnya nilai Adjusted R Square dalam model regresi sebesar 47,3% sedangkan sisanya dipengaruhi oleh faktor lain.
Analisis Kointegrasi IHSG dengan Indeks Bursa Saham di ASEAN Frido Saritua Simatupang; Doni Dirgantara; Budi Supriatono Purnomo; Imas Purnamasari
Cakrawala Repositori IMWI Vol. 7 No. 2 (2024): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v7i2.671

Abstract

Penelitian ini bertujuan untuk menganalisis kointegrasi IHSG dengan bursa saham di negara-negara ASEAN yang dikaitkan dengan pandemi Covid-19. Penelitian ini menggunakan Vector Error Correction Model (VECM) dalam menganalisis integrasi pada 8 bursa saham di negara-negara ASEAN. Data penelitian bersumber dari data sekunder bulanan yang terdiri dari indeks pasar saham negara ASEAN. Populasi dalam penelitian ini adalah semua indeks pasar saham ASEAN yang terdiri dari 8 indeks. Teknik sampling menggunakan sampel jenuh yaitu semua populasi masuk dalam sampel penelitian. Hasil penelitian menunjukkan bahwa hanya indeks KLCI dan indeks PSEI Filipina yang memiliki kointegrasi dengan IHSG Indonesia sedangkan STI Singapura, SETI Thailand, LSX Laos, YSX Myanmar, CSX Kamboja dan VNI Vietnam tidak memiliki kointegrasi dengan IHSG Indonesia, yang artinya hanya bursa saham Malaysia dan Filippina yang memiliki hubungan jangka pajang dengan bursa saham Indonesia.
Studi Empiris Faktor Cuaca dan Harga Saham Indeks Konvensional dan Indeks Syariah Bursa Efek Indonesia Elsa, Yulandri; Nugraha, Nugraha; Purnamasari, Imas
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 23 No. 2 (2024): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/r6w4sq81

Abstract

Penelitian ini bertujuan untuk menganalisis dampak dari faktor cuaca local yang diproksikan oleh variabel kelembapan udara, curah hujan, lama penyinaran matahari, dan suhu udara terhadap pergerakan harga saham harian sepanjang tahun 2023 pada indeks konvensional dan indeks Syariah di Bursa Efek Indonesia. Peneliti menggunakan data perubahan cuaca harian di wilayah local Kota Bandung dan harga saham indeks KOMPAS100, IDX80, ISSI dan JII dengan total observasi data 237. Pengolahan data menggunakan Least Square E-Views dan diperoleh hasil yang berbeda-beda untuk setiap indeks. Pada indeks saham syariah ditemukan pergerakan harga saham harian ISSI dan JII secara parsial dan simultan dipengaruhi oleh variabel cuaca. Namun pada indeks saham IDX80 dan Kompas100 hanya variabel suhu minimum saja yang mempengaruhi pergerakan harga sahamnya. Investor perlu menyadari bahwa suasana hati yang dipengaruhi oleh cuaca dapat mengarah pada persepsi risiko yang lebih tinggi dan keputusan investasi yang lebih konservatif. Hal ini dapat mengurangi likuiditas pasar dan menekan harga saham. Perbedaan ini menunjukkan bahwa konteks budaya, ekonomi, dan perilaku investor di Indonesia dapat memodifikasi pengaruh cuaca terhadap pasar saham. Investor dan analis harus mempertimbangkan perbedaan regional ini dalam strategi investasi mereka.
Capital Structure Construct and Family Control as Stimulus on Family Business Performance: Evidence From Indonesia Yulianty, Puspa Dewi; Amani, Akbar Riskal; Purnomo, Budi; Purnamasari, Imas
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.1.2024.88-101

Abstract

The aim of this study is to find out and reproduce how the decision-making process of the capital structure in a family-owned company, and how the family control task serves as a kind of mediation in order to improve the business performance of the company. The target population of this research is the entire family company especially SMEs that is located in Bandung, whose company age is 1 to more than 30 years. Sampling techniques using probability techniques. The total respondents used were 140 respondents who were CEOs or directors and representatives of the family business. The analysis used is using track analysis using Partial Least Square (PLS) The findings of this study show that the process of improving the business performance of a family company is heavily influenced by the accuracy of decision-making in the capital structure and control of the family members themselves.
THE INFLUENCE OF ENTREPRENEURSHIP EDUCATION, DIGITAL ENTREPRENEURSHIP AND GENDER ON ENTREPRENEURIAL INTEREST Auliadara, Nurul; Sojanah, Janah; Purnamasari, Imas
Jurnal Pendidikan Ilmu Sosial Vol. 34 No. 2 (2024): JURNAL PENDIDIKAN ILMU SOSIAL
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jpis.v34i2.6132

Abstract

This study focuses on the Influence of Entrepreneurship Education, Digital Entrepreneurship and gender on students' interest in entrepreneurship at the Geology and Mining Polytechnic "AGP" Bandung. Based on the employment challenges faced by diploma III graduates, especially in terms of unemployment, and the important role of entrepreneurship as a solution to create new jobs. The purpose of this study was to determine the influence of entrepreneurship education, digital entrepreneurship and gender on entrepreneurial interest. The theory used is the Theory of Planned Behavior from Ajzen, 1991. The population was 207 students, the sample used was 136 students of the Geology and Mining Polytechnic "AGP" Bandung. Data were collected through Questionnaires and analysis using PLS-SEM. The results showed that entrepreneurship education did not have a significant effect on students' interest in entrepreneurship; digital entrepreneurship has a positive and significant effect on students' interest in entrepreneurship; and gender does not have a significant effect on students' interest in entrepreneurship. It is recommended that entrepreneurship education be developed from the learning process and entrepreneurial skills taught in order to build and strengthen students' interest in entrepreneurship to become successful entrepreneurs in the digital era.
Co-Authors A Sobandi Abdul Rozak ACHEAMPONG, KENNEDY Adi Sopian Adityani, Edna Ayu Aggi Panigoro Sarifiyono Ahiase, Godwin Ahim Surachim Amani, Akbar Riskal Amir Machmud, Amir Andrieta Shintia Dewi Anggun Mutia Anisa Anisa Arie Gunawan Arvian Triantoro Asti Nur Aryanti Auliadara, Nurul Azizah Fauziyah Badar, Dadan Samsul Budi Purnomo Budi Purnomo Budi Purnomo Budi S Purnomo Ciptagustia, Annisa Dasril, Yuki Dwi Darma Dematria Pringgabayu Desty Endrawati Subroto Dewi Puspasari Dewi Puspasari Dian Hardiana Disman Disman Disman Disman, Disman Doni Dirgantara Eded Tarmedi, Eded Egi Arvian Firmansyah, Egi Arvian Elan Elan Elsa, Yulandri Esi, Esi Fitriani Komara Fanni Husnul Hanifa Fauziyyah, Nur Azizah Fitri Novilia Fitri, Irma Kurnia Frido Saritua Simatupang Gunawan, Ashari H. Nugraha Hari Mulyadi Hari Mulyadi, Hari Hari Supriadi Hartika, Nely Havidotinnisa, Siti Heny Hendrayati Heraeni Tanuatmodjo Herilna Herlina, Herilna Herlianti, Elva Heryana, Toni Ikaputera Waspada, Ikaputera Irawan, Sopyan Irma Kurnia Fitri Iskandar Iskandar Janah Sojanah, Janah Khoirunnisa, Fairuz Kurjono Kurjono Kurjono, Kurjono Kusuma, Andita Delya Latifah, Widi Asih Noor Leni Yuliyanti, Leni Leonita Siwiyanti M. Arief Ramdhany Mardiani, Rika Maula, Sam Alpha Maya Sari Maya Sari Maya Sari Mayasari Mayasari, Mayasari Ma’sum, Hadiansyah Medyawicesar, Hana Meiwatizal Trihastuti Miftakul Huda Mohammad Solehudin Muhamad Fikri, Muhamad Muhamad Syahwildan Muhamat, Amirul Afif Muhammad Ifan Fadillah Mulyani, Heni Mulyani, Heni Muthahhari, Muhammad Husain Nadeak, Thomas Navik Istikomah Nely Hartika Neng Susi Susilawati Sugiana Nugraha Nugraha Nugraha Nugraha Nugraha Nugraha Nugraha, H. Nugrahanti, Pipin Nurgraha, Nugraha Nurmansyah, Abdul Ahmad Hafidh Oktaroza, Magnaz. L. Palupi Permata Rahmi Permatasari, Ghaisani Ayu Purnomo , Budi Supriatono Purnomo, Budi Supriatono Rahim, Sarah Aulia Rahmat Fajar Santoso Muslim Rahmawati, Fuji Rani, Asni Mustika Rawati, Fitrin Rengga Madya Riske Faldesiani Rosyidah Rahmah Sadiah, Emas Satria, Rita Septiany Maulani Soraya Shafira Nur Simatupang, Frido Sarita Simatupang, Frido Saritua Siti Havidotinnisa Suci Wulandari Sugiharti, Harpa Sukardi, Hadi Ahmad Sulastri Sulastri SUSAN SUSANTI, SUSAN Suwatno Suwatno Syifa Pramudita Faddila Tarsih Tarsih Thomas Nadeak Tia Yuliawati Utama, Wahyudayanto Yayat Supriyatna Yomi Romlah, Oom Yulandri, Elsa Yuliana, Rena Yulianty, Puspa Dewi Yusuf Suryana Zainol, Fakhrul Anwar