Claim Missing Document
Check
Articles

Found 29 Documents
Search

THE EFFECT OF FINANCIAL PERFORMANCE ON THE STOCK PRICE OF COMPANIES WITH EARNINGS PER SHARE AS A MODERATING VARIETY (CASE STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX IN 2019-2023) Arya Permana Ginting; Rico Nur Ilham; Ghazali Syamni; Chairil Akhyar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.208

Abstract

This research aims to determine the effect of financial performance on company share prices with earnings per share as a moderating variable (case study of property and real estate companies listed on the BEI in 2019-2023. The sample for this research is 52 property and real estate sector companies listed on Indonesia Stock Exchange (BEI) and which submitted consecutive annual financial reports during the 2019-2022 period. The analysis tool used is panel data regression using descriptive statistics, classical assumption tests and hypothesis testing has no effect on share prices in property and real estate sector companies listed on the BEI for the 2019-2023 period, then EPS is unable to influence ROA and DER on share prices in property and real estate sector companies listed on the BEI for the 2019-2023 period.
Pengaruh Current Ratio, Debt To Equity Ratio Dan Return On Equity Terhadap Harga Saham Perusahaan Badan Usaha Milik Negara (BUMN) Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Zihan Chairunnisa; Chairil Akhyar; Marzuki Marzuki; Wahyuddin Wahyuddin
Jurnal Intelek Insan Cendikia Vol. 2 No. 7 (2025): JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Current Ratio, Debt To Equity Ratio dan Return On Equity terhadap Harga Saham Perusahaan Badan Usaha Milik Negara (BUMN) Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Data penelitian ini dapat diakses di website www.idx.co.id. Sample pada penelitian ini sebanyak 4 perusahaan. Alat analisis data dalam penelitian ini menggunakan metode Regresi Data Panel dengan alat bantu aplikasi Eviews 12. Hasil penelitian yang ditemukan bahwa Current Ratio berpengaruh positif dan signifikan terhadap harga saham, Debt To Equity Ratio berpengaruh positif dan tidak signifikan terhadap harga saham dan Return On Equity berpengaruh negatif dan tidak signifikan terhadap harga saham.
THE EFFECT OF PRICE EARNING RATIO, DIVIDEND POLICY AND FUNDING DECISIONS ON COMPANY VALUE IN THE PROPERTY AND REAL ESTATE SECTOR LISTED ON THE IDX Widya Hartanti; Rico Nur Ilham; Nurlela; Chairil Akhyar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.254

Abstract

The purpose of this study is to determine the effect of price earning ratio, dividend policy, and funding decisions on company value in the property and real estate sector listed on the Indonesia Stock Exchange. This study uses a quantitative research type. The population is 93 companies, after purposive sampling technique, 10 companies were obtained with an observation year range from 2019 - 2023, so that there are 50 observation data. The method used in this study is panel data regression analysis. As dependent variables in this study, price earning ratio, dividend policy, funding decisions and company value as independent variables. The results of this study are that partially the price earning ratio and funding decisions have a positive and significant effect on company value, dividend policy has a positive but not significant effect on company value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX).
DETERMINATION OF STOCK PRICE VOLATILITY IN CHEMICAL GOODS SUB-SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE IN THE 2020-2023 PERIOD Siti Zahara; Chairil Akhyar; Ristati; Zulfan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.264

Abstract

This study aims to analyze the effect of financial and macroeconomic variables on stock price volatility in chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The population in this study were chemical sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The research sample was 15 chemical sub-sector companies obtained using purposive sampling technique. The data collection technique used was documentation. Data analysis was carried out using panel data regression analysis technique using E-views. The results of the study showed that partially the current ratio variable did not have a negative and insignificant effect on stock price volatility. Return on assets, inflation and interest rates did not have a positive and insignificant effect on stock price volatility in chemical sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period.
THE EFFECT OF CAPITAL STRUCTURE, COMPANY SIZE, INTEREST RATE, PROFITABILITY AND REVENUE GROWTH ON STOCK PRICES (Case Study on Transportation Companies in the Air, Land and Sea Transportation Sub-Sector Listed on the IDX) M Albani; Chairil Akhyar; Marzuki; Zulfan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 2 (2025): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i2.274

Abstract

This study aims to analyze the effect of capital structure, firm size, interest rates, profitability, and revenue growth on stock prices of transportation companies in the air, land, and sea transportation sub-sectors listed on the Indonesia Stock Exchange during the 2019–2023 period. The research data were obtained from the official website www.idx.co.id. This study employed a purposive sampling technique, resulting in a sample of 16 companies with a total of 80 observational data points. The data were analyzed using the Panel Data Regression method with the aid of EViews 12 software, employing the Random Effect Model. The results of the study show that capital structure (DER) has a positive and significant effect on stock prices. Firm size has a positive but not significant effect on stock prices. Interest rates (BI Rate) have a positive but not significant effect on stock prices. Profitability (ROA) has a positive but not significant effect on stock prices. Revenue growth (Rev Growth) has a positive and significant effect on stock prices. Simultaneously, capital structure (DER), firm size, interest rates (BI Rate), profitability (ROA), and revenue growth (Rev Growth) collectively have a positive and significant effect on stock prices.
FACTORS AFFECTING FINANCIAL PERFORMANCE IN SHARIA BANKING IN INDONESIA Marzuki; Husaini; Chairil Akhyar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 1 (2024): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i1.1472

Abstract

This study examined the factors affecting the financial performance of Islamic Banking in Indonesia. This study used secondary data taken from 11 banks. The sampling technique used was the purposive sampling technique. The method used to analyze the relationship between the independent variable and the dependent variable is the panel data regression method. The results partially concluded that Non-Performing Financing negatively and significantly influenced Financial Performance at Islamic Banking in Indonesia. The Capital Adequacy Ratio positively and significantly influenced Financial Performance at Islamic Banking in Indonesia. And the Natural Certainty Contract positively and significantly influenced the financial performance of Islamic Banking in Indonesia. Simultaneously, Non-Performing Financing, Capital Adequacy Ratio, and Natural Certainty Contract positively and significantly influenced the financial performance of Islamic Banking in Indonesia.
Pengaruh Current Ratio, Debt To Equity Ratio, Dan Return On Equity Terhadap Return Saham Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Ratna Sari Siregar; Marzuki Marzuki; Husaini Husaini; Chairil Akhyar
Jurnal Intelek Insan Cendikia Vol. 2 No. 6 (2025): JUNI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini mengkaji Pengaruh Current Ratio, Debt to Equity Ratio, dan Return On Equity Terhadap Return Saham Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia. Data penelitian dapat diakses di website resmi www.idx.co.id. Sampel pada penelitian ini sebanyak 26 perusahaan. Alat analisis data dalam penelitian ini menggunakan metode Regresi Data Panel dengan alat bantu aplikasi e-views 12. Hasil penelitian yang ditemukan bahwa Current Ratio (CR) berpengaruh negatif dan tidak signifikan terhadap return saham, Debt to Equity Ratio (DER) berpengaruh positif dan signifikan terhadap return saham, Return On Equity (ROE) berpengaruh positif tetapi tidak signifikan terhadap return saham.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BEI Maysarah Maysarah; Chairil Akhyar; Nurlela Nurlela; Wardhiah Wardhiah
Jurnal Intelek Insan Cendikia Vol. 2 No. 12 (2025): Desember 2025
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perkembangan teknologi menyebabkan semakin banyak perusahaan yang tumbuh dan berkembang sehingga menimbulkan terjadinya persaingan yang ketat antar perusahaan. Salah satunya berdampak pada Perusahaan BUMN sektor perbankan. Oleh karena itu, dalam mengatasi permasalahan dan kendala perusahaan harus kuat sehingga perusahaan tersebut dapat bertahan. Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, Profitabilitas, Ukuran perusahaan dan Kebijakan dividen terhadap Nilai perusahaan Badan Usaha Milik Negara yang terdaftar di BEI periode 2019-2024. Penelitian ini meneliti Perusahaan BUMN sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI), yang dapat diakses melalui www.idx.co.id . Pada penelitian ini, metode pengambilan sampel yang digunakan yaitu purposive sampling diperoleh 6 perusahaan dan memiliki 36 Observasi. Penelitian ini menggunakan data panel dan pengumpulan datanya dilakukan melalui studi literatur dan dokumentasi. Hasil penelitian menunjukkan bahwa Struktur modal (DAR) berpengaruh terhadap nilai Perusahaan, Profitabilitas (ROA) tidak berpengaruh terhadap nilai Perusahaan, Ukuran Perusahaan (Size) tidak berpengaruh terhadap nilai Perusahaan dan Kebijakan dividen (DPR) tidak berpengaruh terhadap nilai Perusahaan BUMN
PENGARUH RASIO KEUANGAN, MANAJEMEN LABA, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PERINGKAT OBLIGASI PADA PT PEFINDO PERIODE 2019-2022 Reja Azwani; Chairil Akhyar; Ristati Ristati; Jummaini
Jurnal Intelek Insan Cendikia Vol. 2 No. 12 (2025): Desember 2025
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji pengaruh rasio keuangan, manajemen laba, dan mekanisme corporate governance terhadap peringkat obligasi pada pt pefindoperiode 2019-2022. Jenis penelitian ini adalah penelitian kuantitatif menggunakan data sekunder yang diperoleh dari website resmi Indonesian Capital Market Directory (ICMD) serta database rating obligasi perusahaan yang dikeluarkan oleh PT. PEFINDO. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di bursa efek dan terdaftar dalam peringkat obligasi yang dikeluarkan oleh PT. PEFINDO periode 2019-2022. Metode penentuan sampel yang digunakan adalah teknik purposive sampling sehingga sampel dalam penelitian ini sebanyak 11 perusahaan. Estimasi model penelitian ini menggunakan analisis multivariate menggunakan regresi logistik dan diolah menggunakan perangkat lunak Spss. Hasil penelitian menunjukkan bahwa manajemen laba, rasio likuiditas, kepemilikan manajerial dan kualitas audit berpengaruh terhadap peringkat obligasi. Sedangkan rasio aktivitas, rasio nilai pasar, kepemilikan institusional dan komisaris independen tidak berpengaruh terhadap peringkat obligasi