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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Indonesian Journal of Economics and Management Management Science Research Journal Indonesian Accounting Literacy Journal
Saleh, Suji Abdullah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Effect of Good Corporate Governance on The Firm Performance of Conventional And Sharia Companies (2018-2021) Saleh, Suji Abdullah; Maryanti, Lilis; Hardika, Andhika Ligar
Indonesian Journal of Economics and Management Vol. 4 No. 2 (2024): Indonesian Journal of Economics and Management (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i2.5624

Abstract

Good Corporate Governance is a system that regulates the relationship between the role of the board of commissioners, the role of the board of directors, shareholders, and other stakeholders. Every company is expected to implement Good Corporate Governance, but some companies experience problems related to company performance and even experience losses, especially during the COVID-19 pandemic. This study aims to analyze the effect of good corporate governance including variables of the board of directors, institutional ownership, audit committee, and audit quality on company performance as measured by Return on Equity (ROE) and compare the results between conventional companies (LQ45 index) and sharia (JII index). This type of research is quantitative research with a research population, namely conventional and sharia companies listed on the Indonesia Stock Exchange for the period 2018 to 2021 with sampling using purposive sampling techniques. The data used is documentary data in the form of financial statements and annual reports. The analysis method used is panel data regression analysis and hypothesis testing, statistical test F (together) and statistical test t (partial) using Eviews 10 software. The results showed that the board of directors had a significant effect on the performance of Islamic companies but not conventional companies. In contrast, managerial ownership and audit committees have a significant influence on the performance of conventional companies but no effect on Islamic companies. Meanwhile, audit quality does not have a significant influence on both conventional and sharia companies.
Pengaruh Rasio Keuangan terhadap Perubahan Laba Perusahaan Batubara dan Migas yang terdaftar di BEI Mukti, Alwi; Saleh, Suji Abdullah; Aprilliawati, Yeti; Suwondo, Sulistia
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.4996

Abstract

This study aims to determine the effect of Current Ratio, Quick Ratio, Debt to Assets Ratio, Debt to Equity Ratio, Inventory Turn Over, Fixed Assets Turn Over, Total Assets Turn Over, and commodities on profit changes in coal, oil and gas companies listed on IDX. The data obtained in this study used the documentary method and the online data tracking method. The results of multiple linear regression analysis show that the variables Current Ratio, Quick Ratio, Debt to Equity Ratio, and Total Assets Turn Over have a positive effect on earnings changes. While the variable Debt to Asset Ratio, Inventory Turn Over, Fixed Assets Turn Over, and commodities do not have a positive effect on changes in profit. Simultaneous testing shows the Current Ratio, Quick Ratio, Debt to Assets Ratio, Debt to Equity Ratio, Inventory Turn Over, Fixed Assets Turn Over, Total Assets Turn Over, and commodities have an influence on profit changes with a predictive ability of 50.4%.
The Influence of Intellectual Capital, Capital Structure, Company Size, and Company Age on Agribusiness Financial Performance Mursyidah, Faizah; Saleh, Suji Abdullah
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.2.9006

Abstract

This research aims to determine the effect of intellectual capital, capital structure, firm size, and firm age on the financial performance of agricultural food product industry companies listed on the Indonesia Stock Exchange. Intellectual capital in this research is measured using the Pulic-Value Added Intellectual Coefficients (VAICTM) model, capital structure is measured by the Debt to Equity Ratio (DER), and the natural logarithm of total assets calculates the firm size. In contrast, healthy age is the years the company has been operating. Return on Assets (ROA) and Return on Equity (ROE) measure the company's financial performance. The sample in this research used a purposive sampling technique. This research uses secondary data from the sample companies' annual financial statements. The data analysis method used in this study is multiple regression analysis of panel data models. The results showed that intellectual capital has a significant positive effect on ROA and ROE, capital, firm size, and firm age do not affect ROA and ROE. Simultaneously, intellectual capital, capital structure, company size, and company age significantly affect ROA and ROE.
Impact financial ratios and Stock prices in pharmaceutical subsector companies for the 2019-2023 period Hardika, Andhika Ligar; Saleh, Suji Abdullah; Maryanti, Lilis
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1600

Abstract

This research aims to explore the impact of the current ratio, debt to equity ratio, and return on assets on share prices in pharmaceutical subsector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The independent variables tested are current ratio, debt to equity ratio, and return on assets, while the dependent variable is share price. The research sample consisted of 9 pharmaceutical subsector companies selected using the purposive sampling method. Data analysis was carried out using panel data regression analysis with a significance level of 5%, using Eviews 12 software. The research results showed that the current ratio did not have a significant influence on stock prices. However, the debt to equity ratio and return on assets turned out to have a significant effect on the share prices of these companies. Furthermore, together, these three variables influence the share prices of pharmaceutical subsector companies listed on the Indonesian Stock Exchange during the period studied
The Influence of Good Corporate Governance and Financial Performance on Firm Value Saleh, Suji Abdullah; Maryanti, Lilis; Andhika Ligar Hardika
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.117

Abstract

Good Corporate Governance is a system that regulates the roles of the board of commissioners, the board of directors, shareholders, and other stakeholders. Every company is expected to implement Good Corporate Governance to support financial performance, which can also increase the company's value. However, some companies experienced performance issues and even losses, especially during the COVID-19 pandemic. In such a pandemic phenomenon, an alternative global financial system is needed, one of which is Islamic finance, which was also discussed during the global financial crisis of 2008-2009. This study aims to analyze the influence of good corporate governance, including variables such as the board of directors, institutional ownership, managerial ownership, audit committee, and audit quality, as well as financial performance measured by cash flow return on assets (CFROA) on firm value, and to compare the results between conventional and sharia banking. The type of this research is quantitative research with the research population being conventional and sharia banking listed on the Indonesia Stock Exchange for the period 2019 to 2023, with sampling using the purposive sampling technique. The data used are documentary data in the form of financial statements and annual reports. The analysis method used is multiple linear regression analysis, and hypothesis testing is conducted using the F statistical test (Simultaneously) and the t statistical test (partially) with the Eviews 12.
Co-Authors Andhika Ligar Hardika Andhika Ligar Hardika Aprilliawati, Yeti Hardika, Andhika Ligar MARYANTI, LILIS Mukti, Alwi Mursyidah, Faizah Suwondo, Sulistia