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PENGARUH TRADING VOLUME ACTIVITY (TVA), RETURN ON ASSET (ROA), DAN DEVIDEN PER RATIO (DPR) TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2022 Husin, Fernandho Rudy; Keristin, Usnia Wati
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 6 No 2 (2025): Publikasi Riset Mahasiswa Akuntansi
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v6i2.13301

Abstract

The purpose of this study is to analyze the influence or relationship of Trading Volume Activity (TVA), Return on Assets (ROA), and Dividend Payout Ratio (DPR) on the stock prices of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The method used in this study is a quantitative approach with secondary data obtained from annual reports published by publicly traded mining companies. In this study, the company sample was obtained using a purposive sampling method. The analytical techniques used to analyze the data in this study include descriptive statistical tests, classical assumption tests such as normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests, and hypothesis tests, namely partial and simultaneous tests. This study shows that TVA and ROA have a significant partial influence on stock prices, while DPR has no significant influence on stock prices. Simultaneously, TVA, ROA, and DPR have a significant influence on stock prices of mining companies.
Pengaruh Dewan Komisaris Independen, Pertumbuhan Penjualan Dan Csr Terhadap Kinerja Keuangan Pada Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2021 - 2024 Fenanti, Mickheal; Keristin, Usnia Wati
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 6 No 2 (2025): Publikasi Riset Mahasiswa Akuntansi
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v6i2.14449

Abstract

Penelitian ini bertujuan sebagai menganalisis pengaruh dewan komisaris independen, pertumbuhan penjualan, dan CSR terhadap kinerja keuangan pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Kinerja keuangan dalam penelitian ini diproksikan menggunakan Return on Assets (ROA) yang mencerminkan kemampuan perusahaan dalam mengelola aset untuk menghasilkan laba. Penelitian ini menggunakan data sekunder yang didapat dari laporan keuangan tahunan dan laporan keberlanjutan perusahaan dengan metode purposive sampling sehingga didapatkan sebanyak 55 perusahaan di sektor Consumer Non-Cyclicals. Analisis data dilakukan menggunakan regresi linear berganda dengan menggunakan software SPSS versi 27 dengan taraf signifikan yang ditetapkan 5%, setelah itu dilakukan uji asumsi klasik. Hasil penelitian menunjukkan bahwa (1) Dewan Komisaris Independen memiliki pengaruh yang bersifat negatif dan signifikan terhadap Kinerja Keuangan, (2) Pertumbuhan penjualan tidak berpengaruh secara signifikan terhadap Kinerja Keuangan dan (3) CSR tidak berpengaruh secara signifikan terhadap Kinerja Keuangan pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024.
The Effect of Good Corporate Governance, Corporate Social Responsibility, and Gender Diversity of the Board of Commissioners on the Financial Performance of Companies in the LQ45 Index in 2022–2024 Fernandes, Veronica Patrisia; keristin, usnia wati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8498

Abstract

This study examines the integrated effects of good corporate governance, corporate social responsibility, and board commissioner gender diversity on financial performance of LQ45 companies during 2022-2024. The research employed quantitative methodology with purposive sampling, resulting in 135 observations from 45 companies. Data were collected from annual financial reports and sustainability reports published by Indonesia Stock Exchange and company websites. Variables measured included managerial ownership for corporate governance, Global Reporting Initiative Standards 2021 for CSR disclosure, female commissioner percentage for gender diversity, and Return on Assets for financial performance. Multiple linear regression analysis was conducted using IBM SPSS 26 with classical assumption testing. Results demonstrated that good corporate governance, corporate social responsibility, and board commissioner gender diversity exercise statistically significant positive influences on financial performance, collectively explaining 72.9 percent of financial performance variation. Each independent variable significantly affected firm performance, with board commissioner gender diversity demonstrating the strongest individual effect. Findings validate integrated governance frameworks recognizing that financial performance results from synergistic interactions among multiple governance mechanisms operating collectively rather than isolated factors.