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Diah Febriyanti
Universitas Indonesia Membangun
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Journal : Economic Reviews Journal

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Pengaruh Price to Book Value, ROE, CR dan DER Terhadap Harga Saham Saharani, Dina; Diah Febriyanti
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.866

Abstract

This research investigates the influence of various financial ratios on the stock prices of Pharmaceutical and Health Research companies listed on the Indonesia Stock Exchange over a ten-year period from 2015 to 2024. The main focus is on four key financial indicators: Price to Book Value (PBV), Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER). This research aims to determine how these ratios influence investor perception and ultimately, stock valuation in this specific sector. Through comprehensive data analysis, the findings reveal that PBV does not have a significant impact on stock prices, indicating that market valuation based on book value may not be a primary consideration for investors in this industry. Conversely, ROE shows a positive and significant relationship with stock prices, suggesting that companies generating higher profits relative to shareholders' equity tend to attract more investor confidence. Additionally, CR and DER show varying levels of influence, reflecting the importance of liquidity and leverage in shaping stock performance. Overall, this study provides valuable insights into the financial dynamics affecting pharmaceutical and healthcare companies in Indonesia.
Pengaruh Independensi, Fee Audit, Kompetensi Dan Skeptisme Profesional Auditor Terhadap Kualitas Audit (Studi Empiris Pada 14 Kantor Akuntan Publik di Provinsi Jawa Tengah) Denis Quinones Widodo; Diah Febriyanti
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.459

Abstract

The purpose of this study is to determine the Influence of Independence, Audit Fee, Competence and Professional Skepticism of Auditors on Audit Quality. The method used in this study is a quantitative method with a descriptive and quantitative approach. The data used is primary data. Data collection was carried out by field research, namely by distributing questionnaires to 70 respondents using non-probability sampling with a saturated sampling approach that has been tested for validity and reliability. To measure the magnitude of the influence of independent variables on dependent variables, classical assumption test analysis, multiple linear regression analysis test, product moment correlation test, determination coefficient test and hypothesis testing are used. Data processing using the Statistical Product and Service Solution (SPSS) 26. The results of the study show that in the hypothesis testing (t-test) the following results were obtained: (1) Independence has an effect on Audit Quality, where the value of 3.588 is greater than 1.670 and the significance value is 0.001 < 0.05 (2) Audit Fee do not have an effect on Audit Quality, where the values ​​of 0.659 are smaller than 1.670 and the significance value is 0.512 > 0.05 (3) Competence has an effect on Audit Quality Audit, where the value of 5.465 is greater than 1.670 and the significance value is 0.000 < 0.05 (4) Professional Skepticism has an effect on Audit Quality, where the Sig. value is 0.000 < 0.05. 0.008 < 0.05 and the value of 2.760 is smaller than 1.670 (5) The results of simultaneous hypothesis testing (f test) The influence of Independence, Audit Fee, Competence and Professional Skepticism of auditors has a positive effect on Audit Quality where the value of 18.867 is greater than 2.513 with a significance level of 0.000 < 0.05.
Co-Authors Arief Yulianto Asti Nur Aryanti Camila Pratiwi Putri Dayan Hakim Natigor Deni Hamdani Denis Quinones Widodo Devyanthi Syarif E Landitha Karunia Antika Gurawan Dayona Ismail Palupi Permata Rahmi Pratidina Ekanesia Riyandi Nur Sumawidjaja Saharani, Dina Santi Susila Nengsih Surachman Surjaatmadja Tita Mutianisa Tjipto Sajekti Yoyo Sudaryo