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All Journal Jurnal Ekonomi Bisnis dan Akuntansi CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Akuntan Publik Akuntansi: Jurnal Riset Ilmu Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Astuning Saharsini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinan Harga Saham Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Aureal Meilani Karsono; Astuning Saharsini
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1475

Abstract

The research of this study was to determine the effect of CR, EPS, DER, ROE and ROA on the share price of the banking sector. This research used secondary data in the form of financial statements. There are 47 banking sector companies listed on the IDX in 2019-2022 as a population by sampling using purposive sampling method so that a sample of 15 companies is obtained. This study uses the classical assumption test method, multiple linear regression analysis, and hypothesis testing. The results of the research conducted show that simultaneously all independent variables have an influence on stock prices. Partially, EPS has an effect on stock prices. CR, DER, ROE and ROA have no effect on stock prices.
Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Dika Febriana; Astuning Saharsini
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 2 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i2.2628

Abstract

This research aims to determine the influence of company size, profitability, leverage and financial distress on earnings management in insurance companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. This research method is a quantitative method using secondary data. The population in this study were all insurance companies listed on the Indonesia Stock Exchange (BEI), 18 insurance companies listed on the IDX in 2019-2022, by taking samples using a purposive sampling method to obtain a sample of 11 companies. The data analysis techniques used are descriptive statistics, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of this research show that profitability partially influences earnings management, while company size, leverage and financial distress do not influence earnings management.
Determinan Kinerja Keuangan UMKM Kuliner Di Kota Solo Ririn Wulandari; Pardi Pardi; Astuning Saharsini; Era Trianita Saputra
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1034

Abstract

This study aims to determine the effect of financial management (X1), application of accounting information systems (X2), quality of human resources (X3), utilization of e-commerce (X4) on financial performance (Y) Culinary UMKM in Solo City. The samples taken were 100 respondents, using the slovin formula. The method used in this data analysis technique uses instrument data testing, classical assumption testing, multiple linear regression and hypothesis testing. The method of collecting data is by distributing questionnaires to the heads of culinary UMKM actors in the city of Solo. The results showed that the variables of financial management (X1), application of accounting information systems (X2), quality of human resources (X3), utilization of e-commerce (X4) had a positive effect on the financial performance (Y) of culinary UMKM in Solo.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN UMKM PRODUSEN SUSU SAPI DI BOYOLALI Lilis Mulyaningrum; Astuning Saharsini
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i2.2031

Abstract

This research was conducted to determine the effect of using information technology, capital and length of business on the income of MSMEs producing cow's milk in Boyolali. This study applies primary data sources by distributing questionnaires and using quantitative methods. The sample for this research was taken using a purposive sampling method with a total of 35 respondents from cow's milk producers in Boyolali. This research analysis tool uses multiple regression analysis. The results of the study show that the use of information technology and capital has a significant effect on MSME income, while the length of business has no significant effect on MSME income.
Determinan Pengelolaan Keuangan Mahasiswa STIE Surakarta Adelia Mega Hutami; Astuning Saharsini
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.378

Abstract

The objective of this research is to examine the influence of financial literacy, income, self-control, and lifestyle on the financial management of STIE Surakarta students. The study was conducted at the Surakarta School of Economics, utilizing primary data with a population of 2,568 active students. The sample size for this research was determined using the Slovin formula, resulting in 92 respondents. The research employed methods such as instrument data test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results indicate that all independent variables in this study collectively influence financial management. In the t-test of this study, the financial literacy and self-control variables partially have a positive and significant impact on student financial management, while the income and lifestyle variables partially have a negative and non-significant impact on student financial management.
Determinan Harga Saham Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Aureal Meilani Karsono; Astuning Saharsini
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1475

Abstract

The research of this study was to determine the effect of CR, EPS, DER, ROE and ROA on the share price of the banking sector. This research used secondary data in the form of financial statements. There are 47 banking sector companies listed on the IDX in 2019-2022 as a population by sampling using purposive sampling method so that a sample of 15 companies is obtained. This study uses the classical assumption test method, multiple linear regression analysis, and hypothesis testing. The results of the research conducted show that simultaneously all independent variables have an influence on stock prices. Partially, EPS has an effect on stock prices. CR, DER, ROE and ROA have no effect on stock prices.
Co-Authors Adelia Mega Hutami Aureal Meilani Karsono Dika Febriana Era Trianita Saputra Lilis Mulyaningrum Pardi Pardi Ririn Wulandari