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The Effect Of Earnings Growth, Financial Ratios And Dividends On Stock Prices In Manufacturing Companies Listed On The LQ45 Index For The Period 2020 – 2022 Nelya Arofatin; Salsabila Maulidya Supriadi Bahrim; Viona Eka Putri Mardiono; Maria Yovita R. Pandin
Brilliant International Journal Of Management And Tourism Vol 4 No 1 (2024): February: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v4i1.2444

Abstract

The purpose of this study is to see the effect of profit growth, financial indicators and dividends on the share price of the manufacturing industry listed on the LQ45 index for the 2020-2022 period. This research uses a quantitative approach and uses the Structural Equation Modeling-Partial Least Squares (SEM-PLS) test tool. The data in this study were obtained from the financial statements of public companies in the manufacturing industry listed on the LQ45 index. Independent variables include earnings growth rate, return on assets (ROA), return on equity (ROE), price to earning ratio (PER), price to book ratio (PBV), and dividends paid by the company. Research shows that financial ratios which include ROA, ROE, PER, and PBV variables have a positive and significant influence on the stock price of a company, besides that although earnings growth has a positive impact on stock prices but is not significant on stock prices, the growth varies greatly, as well as dividends.This helps investors, financial managers, and business decision makers to understand the things that affect the stock price of manufacturing companies in the LQ45 index. If a company wants to maintain or increase its share value in a competitive market, it should consider its earnings history, financial metrics, and dividend policy.
Analisis Rasio Likuiditas, Aktivitas, Solvabilitas Dan Profitabilitas Dalam Mengukur Kinerja Keuangan Pada Perusahan Kontruksi Periode 2020-2022 Tiara Marcella Ruskito; Tasya Nurhalyza; Viona Eka Putri Mardiono; Nelya Arofatin; Yaohan Ad’nnia Jannah
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2593

Abstract

This study aims to analyze the financial performance of five leading construction companies in Indonesia, namely PT Wika, PT WASKITA, PT ADHI, PT ACST, and PT JKON, during the period 2020-2022. The dynamic business context, especially in the construction sector, marks the importance of financial performance as an assessment of a company's sustainability and competitiveness. In the face of challenges, including the impact of the global pandemic, financial ratio analysis becomes a key instrument to measure a company's ability to deal with uncertainty.
Analisis Komparatif Modus Operandi dan Kerentanan Sistem dalam Kasus Korupsi di Sektor Keuangan dan BUMN Tasya Nurhalyz; Nelya Arofatin; Yaohan Ad’nnia Jannah; Tries Ellia Sandari
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 1 (2025): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v3i1.1182

Abstract

This study examines cases of corruption in Indonesia’s financial sector and state-owned enterprises (SOEs), focusing on PT A, PT B, and PT C. The research aims to analyze and compare the modus operandi and system vulnerabilities that enable corruption in these companies. Data were collected through analysis of investigation and financial audit reports, legal literature, and relevant regulations, specifically the Anti-Corruption Law (UU TIPIKOR) and the Anti-Money Laundering Law (UU TPPU). Findings reveal that weak internal controls and limited forensic accounting practices are key factors facilitating corruption, including embezzlement at PT A, procurement specification manipulation at PT B, and fictitious transactions at PT C. The application of forensic accounting and strengthening of internal control systems are essential in detecting and preventing financial manipulation, which can be detrimental to the state. This study recommends implementing forensic accounting, reinforcing internal oversight, conducting stricter procurement audits, and fostering interagency cooperation to enhance effective anti-corruption measures.
Analisis Rasio Likuiditas, Aktivitas, Solvabilitas Dan Profitabilitas Dalam Mengukur Kinerja Keuangan Pada Perusahan Kontruksi Periode 2020-2022 Tiara Marcella Ruskito; Tasya Nurhalyza; Viona Eka Putri Mardiono; Nelya Arofatin; Yaohan Ad’nnia Jannah
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2593

Abstract

This study aims to analyze the financial performance of five leading construction companies in Indonesia, namely PT Wika, PT WASKITA, PT ADHI, PT ACST, and PT JKON, during the period 2020-2022. The dynamic business context, especially in the construction sector, marks the importance of financial performance as an assessment of a company's sustainability and competitiveness. In the face of challenges, including the impact of the global pandemic, financial ratio analysis becomes a key instrument to measure a company's ability to deal with uncertainty.
PERANAN SISTEM INFORMASI AKUNTANSI TERHADAP PENGAMBILAN KEPUTUSAN DALAM PENENTUAN HARGA ‘TOKO PAK AGUS’ Nelya Arofatin; Hwihanus Hwihanus
Jurnal Manajemen Riset Inovasi Vol. 1 No. 1 (2023): Januari: Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (162.451 KB) | DOI: 10.55606/mri.v1i1.649

Abstract

Di era modern ini, sistem informasi memiliki peran penting dalam kemajuan suatu kegiatan, khususnya dalam dunia bisnis. Dalam dunia bisnis banyak kendala yang sering muncul bagi perusahaan kecil maupun perusahaan besar yaitu sistem transaksi yang masih manual yaitu menggunakan kertas untuk mengarsipkan data perusahaan. Dengan demikian perusahaan akan kesulitan untuk mengontrol data laporan keuangan dan data transaksi. Untuk itu diperlukan suatu sistem yang dapat membantu mengolah data transaksi dan laporan serta tentunya efektif dan bermanfaat bagi pihak yang berkepentingan untuk mengatasi kendala tersebut. Sistem yang dibutuhkan adalah Sistem Informasi Akuntansi. Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kuantitatif yang dilakukan dengan mengumpulkan data. Data yang diperoleh dari data primer berupa kuesioner yang telah diisi oleh sejumlah responden penelitian. Yang bertujuan untuk mengetahui peran sistem informasi akuntansi sebagai alat manajemen untuk pengambilan keputusan oleh manajemen di 'Toko Pak Agus'. Dari hasil penelitian disimpulkan bahwa sistem informasi akuntansi pada 'Toko Pak Agus' telah berperan efektif dan efisien sebagai alat manajemen dalam pengambilan keputusan penetapan harga, karena sebagian besar harga untuk penjualan pada 'Toko Pak Agus' menggunakan harga yang disarankan oleh penjual resmi produk ini. Namun pengolahan data dan pencatatan laporan keuangan perusahaan pada 'Toko Pak Agus' masih menggunakan cara yang sederhana, yaitu menggunakan selembar kertas untuk mencatat transaksi dan mengarsipkan data perusahaan. Dengan demikian hal ini menunjukkan bahwa pengambilan keputusan yang tepat adalah menetapkan harga dengan memperhatikan harga yang diberikan penjual resmi dan mengecek kenaikan dan penurunan harga pasar secara periodik serta meningkatkan kinerja perusahaan dengan bantuan sistem informasi akuntansi.
The Effect Of Earnings Growth, Financial Ratios And Dividends On Stock Prices In Manufacturing Companies Listed On The LQ45 Index For The Period 2020 – 2022 Nelya Arofatin; Salsabila Maulidya Supriadi Bahrim; Viona Eka Putri Mardiono; Maria Yovita R. Pandin
Brilliant International Journal Of Management And Tourism Vol. 4 No. 1 (2024): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v4i1.2444

Abstract

The purpose of this study is to see the effect of profit growth, financial indicators and dividends on the share price of the manufacturing industry listed on the LQ45 index for the 2020-2022 period. This research uses a quantitative approach and uses the Structural Equation Modeling-Partial Least Squares (SEM-PLS) test tool. The data in this study were obtained from the financial statements of public companies in the manufacturing industry listed on the LQ45 index. Independent variables include earnings growth rate, return on assets (ROA), return on equity (ROE), price to earning ratio (PER), price to book ratio (PBV), and dividends paid by the company. Research shows that financial ratios which include ROA, ROE, PER, and PBV variables have a positive and significant influence on the stock price of a company, besides that although earnings growth has a positive impact on stock prices but is not significant on stock prices, the growth varies greatly, as well as dividends.This helps investors, financial managers, and business decision makers to understand the things that affect the stock price of manufacturing companies in the LQ45 index. If a company wants to maintain or increase its share value in a competitive market, it should consider its earnings history, financial metrics, and dividend policy.