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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Paulus Journal of Accounting (PJA) INVOICE : JURNAL ILMU AKUNTANSI
Darmawati
Hasanuddin University
Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF FOREIGN OWNERSHIP, INSTITUTIONAL OWNERSHIP, INDEPENDENT COMMISSIONERS, AND FINANCIAL DISTRESS TO STOCK PRICE WITH ACCOUNTING CONSERVATISM AS A MODERATION VARIABLE Andi Firmansyah; Syarifuddin; Darmawati
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 1 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i1.37434

Abstract

This study aims to analyze the influence of Foreign Ownership, Institutional Ownership, Independent Commissioners, Financial Distress using the disclosure of Accounting Conservatism as a moderating variable. Data collection obtained from the annual financial reports of Pharmacies listed on IDX 2017 – 2021 period, totaling 30 companies. The sampling technique used purposive sampling technique because the sample selection was based on the assessment some of the characteristics of the sample members which adjusted to the intentions of the researcher. using secondary data on the official IDX website (www.idx.co.id) and the official website of each company. The data analysis method used a special application of multiple linear regression analysis, namely using Moderated Regression Analysis (MRA) with a quantitative approach. The results of the study show that foreign ownership and independent commissioners do not affect stock prices. Institutional ownership and financial distress have a significant effect on stock prices. foreign ownership and independent commissioners influence share prices moderated by accounting conservatism. Institutional ownership and financial distress do not affect stock prices of pharmaceutical companies moderated by accounting conservatism
MODEL INTERAKSI KUALITAS AUDIT: ANALISIS EKONOMETRIK PENGARUH TEKANAN KLIEN DAN DURASI PERIKATAN AUDIT (AUDIT TENURE) DENGAN UJI MODERASI INDEPENDENSI AUDITOR (STUDI EMPIRIS KAP MAKASSAR) Andi Rafiyadi Eka Saputra; Haliah; Darmawati
Paulus Journal of Accounting (PJA) Vol. 7 No. `1 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Abstract: Audit Quality Interaction Model. This study analyzes the effect of client pressure and audit tenure on audit quality with auditor independence as a moderating variable in Public Accounting Firms (KAP) in Makassar. Using quantitative methods with surveys of 31 auditors from 12 KAPs, data were analyzed using Moderated Regression Analysis (MRA). Results show client pressure has a significant positive effect on audit quality, audit tenure has a significant negative effect, auditor independence moderates the relationship between client pressure and audit quality, but does not moderate the relationship between audit tenure and audit quality.
Forecasting PT Pertamina Geothermal Energy Tbk Stock Prices Using LSTM Asriani Hasan; Haliah; Darmawati; Dian Annisa
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 2 (2026): September 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/3nhw6v22

Abstract

This study employs a Long Short-Term Memory (LSTM) model to forecast the daily closing price of PT Pertamina Geothermal Energy Tbk (PGEO) and to assess its training and out-of-sample performance. The dataset comprises 233 daily closing-price observations from April 8, 2025, to March 31, 2026. The data were split chronologically into 186 training observations and 47 testing observations. Min-Max scaling and a 60-day look-back window were used to construct the input sequences. The model consisted of two LSTM layers with 64 and 32 units, each followed by a dropout layer with a rate of 0.20. It was trained for 100 epochs with a batch size of 32 using the Adam optimizer and mean squared error as the loss function. Performance was evaluated separately using Mean Squared Error (MSE), Root Mean Squared Error (RMSE), and Mean Absolute Percentage Error (MAPE). The training data produced an MSE of 3,322.34, an RMSE of 57.64, and a MAPE of 3.10%, while the testing data produced an MSE of 4,230.63, an RMSE of 65.04, and a MAPE of 5.02%. The higher testing errors indicate a moderate decline in performance on new observations. The model followed the broad price movement but had difficulty capturing abrupt daily changes. A recursive five-step forecast generated predicted prices ranging from IDR 951.32 to IDR 968.81. This increase applies only to the specified forecast horizon and should not be interpreted as evidence of a continuing upward trend or as investment advice.
Co-Authors Andi Firmansyah Andi Rafiyadi Eka Saputra Asriani Hasan Dian Annisa Haliah, Haliah Syarifuddin Syarifuddin