Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal International Journal of Application on Economics and Business
Sufiyati Sufiyati
Faculty of Economics and Business, Universitas Tarumanagara, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
FACTORS AFFECTING STOCK PRICE WITH DIVIDEND POLICY AS MODERATING VARIABLE Jovena Lim; Sufiyati Sufiyati; Andreas Bambang Daryatno
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.78-89

Abstract

The goal of this research was to gather empirical evidence on the effect of Firm size, Return On Equity, Leverage and Net Profit Margin on stock price, using Dividend Policy as moderating variable in consumer non cyclicals companies listed on the Indonesia Stock Exchange between 2020 and 2022. The method which is used to obtain the sample were purposive sampling and the data that met the criteria were 42 data from 18 companies which were processed using Statistical Package for the Social Science (SPSS) vers 26.0. Partially, Return On Equity has a significant and positive effect on stock price, Leverage (DER) and Net Profit Margin have a significant and negative effect on Stock Price, while Firm Size (Ln Asset) has no significant and positive effect on Stock Price. Dividend policy (DPR) unable to moderate the effect of Firm size, Return On Equity, Leverage and Net Profit Margin on Stock Price.
DETERMINANTS AFFECTING EARNINGS PERSISTENCE Monica Salim; Sufiyati Sufiyati
International Journal of Application on Economics and Business Vol. 4 No. 1 (2026): February 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i1.134-144

Abstract

Investors rely on financial reports, especially earnings, to analyze and help make decisions. Earnings persistence shows that a company can sustain stable earnings despite unpredictable events and uncertain conditions. This study is carried out to gain empirical insights on how several factors, such as leverage, firm size, sales volatility, cash flow volatility, and book-tax difference, influence earnings persistence in consumer non-cyclical manufacturing companies listed on the IDX (Indonesia Stock Exchange) from the year 2022 to 2024. Purposive sampling was applied in this study, resulting in 78 samples. The analysis was conducted with moderated regression analysis, utilizing the software Eviews 12 SV. The results from this research show that leverage negatively and significantly affects earnings persistence, while sales volatility positively and significantly affects earnings persistence. In contrast, firm size, cash flow volatility, and book–tax differences insignificantly impact earnings persistence. Based on these findings, management should control its use of debt to a minimum level and focus on increasing company sales to maintain earnings persistence over time. Researchers in the future are encouraged to examine other variables affecting earnings persistence or extend the research to broader sectors.
THE EFFECT OF CAPITAL STRUCTURE, FIRM SIZE, GROWTH AND INVESTMENT OPPORTUNITY SET ON EARNINGS QUALITY Harris Wibowo; Sufiyati Sufiyati
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.397-406

Abstract

Amid an increasingly complex global economy, information transparency is a must for an efficient market. Financial statements provide a structured depiction of a company’s position, performance, and liquidity. Among these components, net income is commonly used as the primary measure of success and serves as the basis for investment, credit assessment, and valuation decisions. However, focusing solely on earnings entails risks because not all earnings are of equal quality. Earnings quality is defined to the degree that company profit reflects firms underlying financial ability and can predict future cash flows. Earnings quality has these qualities, which is reliability, relevance persistence, and minimal managerial intervention; conversely, low-quality earnings tend to be opportunistic, unstable, and misleading to decision makers. In this study, the quality of earnings in consumer non-cyclical enterprises listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period will be examined in relation to capital structure, firm size, growth, and investment opportunity set. The study employs a purposive sampling strategy based on preset criteria and a non-probability sampling technique. IBM SPSS was used to analyze the data. The findings show that while business size has a considerable beneficial impact on profits quality, growth and the investment opportunity set have no discernible negative effects, and capital structure has no discernible positive impact. These results give practitioners helpful information about important areas that can be strengthened to increase the quality of company earnings.
Co-Authors Andreas Bambang Daryatno Harris Wibowo Jovena Lim Monica Salim