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Journal : Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi

EXPLORING THE IMPACT OF COMPANY SIZE AS A MODERATING VARIABLE ON STOCK PRICE DETERMINANTS Anlinia, Neiska; Mardi; Handarini, Dwi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 5 No. 1 (2024): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0501.06

Abstract

The research aims to analyze company size in relation to factors influencing stock prices. A fundamental analysis technique is utilized in the evaluation of share prices. Using a purposive sampling approach, the research determines the sample by analyzing the 2022 financial reports of Property and Real Estate. Moderated Regression Analysis (MRA) with Eviews software used to examine the impact of moderating. The results indicate that profitability and liquidity have a significant positive effect on stock prices, while capital structure has a significant negative effect. However, company size is unable to moderate the effects of profitability, liquidity, and capital structure on stock prices. After the Covid-19 pandemic, investors do not simultaneously consider financial performance and company size simultaneously in deciding to invest. This is due to the previous year's decline in Property and Real Estate sales, resulting in decreased company profits. This profit decrease may reduce company revenue, and pandemic conditions have led to increased company expenditures. When making an investment, this study might offer helpful information to take into account.
COMPANY CHARACTERISTICS INFLUENCE AUDIT REPORT LAG: MODERATING ROLE AUDITOR’S REPUTATION Kaafah, Najwa Silmi; Mardi; Handarini, Dwi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 5 No. 2 (2024): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0502.16

Abstract

This study aims to measure the influence of company size and financial report complexity on audit report lag, with the auditor's reputation variable as a moderator variable. This research is classified as quantitative. The population of the research consists of real estate and property firms that are listed on the Indonesia Stock Exchange in 2023. The data analysis technique uses multiple regression analysis and Moderated Regression Analysis (MRA), to test whether or not there is a role for moderating variables. This research shows that a company's size has a significant and adverse effect on how long it takes to provide audit reports. Furthermore, there is a noteworthy and positive correlation between the intricacy of financial reports and the latency of audit reports. Nonetheless, the impact of financial report complexity and firm size on audit report delay is unaffected by the auditors' reputation.
FINANCIAL LITERACY, LIFESTYLE, AND SELF-CONTROL MODERATION ON MILLENNIALS’ CONSUMPTIVE BEHAVIOR IN JAKARTA Savitri, Frischa Anugerah; Handarini, Dwi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0601.05

Abstract

This study investigates the relationship between financial literacy, lifestyle, and consumptive behaviour, with self-control as a moderating variable among the millennial sandwich generation in DKI Jakarta. From approximately 2 million millennials, an estimated 24.4% are classified as sandwich generation. Using this estimation and the Isaac and Michael table with a 5% margin of error, a sample of 350 respondents was selected through snowball sampling. A quantitative method was applied, and data were analysed using multiple linear regression (MLR) and moderated regression analysis (MRA) with SPSS version 29. The results reveal that financial literacy has a significant negative effect on consumptive behaviour, while lifestyle and self-control have significant positive effects. However, self-control does not moderate the effect of financial literacy or lifestyle on consumptive behaviour. These findings suggest that although self-control influences consumption directly, it does not alter the effects of other variables. This study emphasizes the importance of improving financial literacy as a key strategy to reduce consumptive behaviour, particularly among financially pressured groups like the sandwich generation.