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Pengaruh Konsentrasi Kepemilikan, Ukuran Dewan Komisaris, Ukuran Komite Audit, Reputasi Kantor Akuntan Publik Terhadap Intellectual Capital Disclosure Sarah Nurjanah; Dirvi Surya Abbas; Hamdani Hamdani
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 1 (2024): Januari : MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i1.93

Abstract

Intellectual capital disclosure in Indonesia is still voluntary so that intellectual capital is rarely disclosed by companies. The purpose of this study is to determine the effect of ownership concentration, the size of the Board of Commissioners, the size of the Audit Committee, the reputation of the Public Accounting Firm on intellectual capital in banking companies listed on the Indonesia Stock Exchange in the 2016-2020 period.. Using purposive sampling as a technique for sampling. Based on the established criteria, 10 companies were obtained as samples. The type of data used is secondary data obtained from the financial statements of banking companies listed on the IDX. The analysis technique uses Moderated Regression. The results of the concentration of ownership, the size of the Board of Commissioners, the size of the Audit Committee, the reputation of the Public Accounting Firm have an effect on intellectual capital disclosure.
Faktor-Faktor yang Memengaruhi Harga Saham pada Bisnis Subsektor Makanan dan Minuman yang Terdaftar di IDX Aang Syahdina; Sarah Nurjanah; Warjudin Warjudin; Moh. Magfirah Dillah Syaid; Jordan Ismadi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : 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.v2i4.971

Abstract

This study aims to investigate the effects of the Current Ratio (CRA), Debt-to-Equity Ratio (DERA), and Return on Equity (ROEQ) on the stock prices (HS) of companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period from 2017 to 2022. The analysis utilizes data sourced from the published annual financial statements of the relevant companies, employing a purposive sampling method to select 17 companies from the food and beverage subsector as the research sample. This research employs a quantitative descriptive approach and multiple linear regression analysis processed with Eviews Version 12. The findings indicate that CRA does not have a significant effect on stock prices when analyzed separately. Conversely, ROEQ has a positive and significant impact on stock prices, while DERA shows a significant negative effect. These findings affirm that the three variables, namely CRA, DERA, and ROEQ, contribute to stock price fluctuations both individually and collectively. Therefore, this research recommends that companies in the food and beverage sector enhance their financial performance, particularly through better debt management and increased profits, in order to strengthen the attractiveness of their stock prices in the market and attract greater interest from investors.
Indikator - Indikator yang Memengaruhi Produktivitas Kerja Karyawan pada Suatu Perusahaan Aang Syahdina; Sarah Nurjanah; Warjudin Warjudin; Jordan Ismadi; Yulia Novarini; Khofifah Nurul
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 6 (2024): November: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i6.982

Abstract

The purpose of this study is intended to determine the impact of incentives, work discipline, and work performance at PT Kreasi Produk Nusantara. The study involved 65 people. The research this time was quantitative, and the questions consisted of a list that used Slovin for measurement. SEM-PLS software version 3.0 was used to analyze the research data and process it. The results revealed that incentives have a significant effect on employee productivity, while work discipline and work performance have no significant effect on employee productivity.