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All Journal Bata Ilyas Journal of Accounting
Nur Arini Susanti
Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
Social Sciences

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Pengaruh Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan pada Usaha Pet Station Kota Makassar Siprianus Galis; Faizah Khaeruddin; Nur Arini Susanti
Bata Ilyas Journal of Accounting Vol 3, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijak.v3i1.1688

Abstract

This writing aims to find out and analyse The effect of accounting understanding on the quality of financial reports on businesses Pet station kota Makassar. The data used is primary data with the number of respondent 30 people. The variable in this study is the understanding of accounting as an independent variable and the quality of financial statements is the dependent variable. Hypothesis testing is done by simple linear regression analysis. The results of dtis study indicate that accounting understanding has a positive and significant effect on the quality of financial reports at the Makassar city pet station business.Penulisan ini bertujuan untuk mengetahui dan menganalisis pengaruh pemahaman akuntansi terhadap kualitas laporan keuangan pada usaha Pet Station kota makassar. Data yang digunakan adalah data primer dengan jumlah responden 30 orang. Varaiabel dalam penelitian ini adalah pemahaanman akuntansi sebagai variabel independen dan kualitas laporan keuangan sebagai variabel dependen. Pengujian hipotesis dilakukan dengan analisis regresi linear berganda. Hasil penelitian ini menunjukan pemahaman akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan pada usaha Pet Station Kota Makassar.
Pengaruh Variabel Keuangan dan Non Keuangan Terhadap Underpricing Saham Pada Saat IPO (Initial Public Offering) di Bursa Efek Indonesia Asriani Asriani; Retno Fitrianti; Nur Arini Susanti; Fitriani Asis
Bata Ilyas Journal of Accounting Vol 6, No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v6i1.8404

Abstract

This research aims to determine the effect of Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), Company Size, Company Age on underpricing of shares on the IDX for the 2022 period. The research design used uses a quantitative research approach to examine ROA, ROE, EPS, company size, company age. Using the multiple regression analysis method with the help of the EVIEWS12 application. In this research, samples were taken using purposive sampling techniques, as many as 46 companies experienced underpricing and were registered for IPO 2022.The results of this research show that Return On Assets (ROA), Return On Equity (ROE), and Earning Per Share (EPS) have an effect on stock underpricing, while company size and company age have no effect on stock underpricing.Penelitian ini bertujuan untuk mengetahui pengaruh Return On Asset (ROA), Return On Equity (ROE), Earning Per Share (EPS), Ukuran Perusahaan, Umur Perusahaan terhadap Underpricing saham di BEI periode 2022. Desain Penelitian yang digunakan menggunakan Pendekatan Penelitian Kuantitatif untuk Meneliti ROA, ROE, EPS, Ukuran Perusahaan, Umur Perusahaan. Dengan metode analisis regresi berganda bantuan aplikasi EVIEWS12. Pada Penelitian ini Pengambilan Sampel menggunakan Tekhinik Purposive Sampling sebanyak 46 perusahaan yang mengalami Underpricing dan terdaftar IPO 2022. Hasil Penelitian Ini menunjukkan bahwa Return On Asset (ROA), Return On Equity (ROE), Dan Earning Per Share (EPS) berpengaruh terhadap underpricing saham, sedangkan ukuran perusahaan dan umur perusahaan tidak berpengaruh terhadap underpricing saham.Keywords: EPS; Firm Age; Firm Size; ROA; ROE.
Co-Authors Asriani Asriani Faizah Khaeruddin Fitriani Asis Retno Fitrianti Siprianus Galis