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All Journal Jurnal Riset Akuntansi Aksioma Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Yulianto, Yocelyn
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Economics, Econometrics & Finance

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DETERMINAN MANAJEMEN LABA PADA PERUSAHAAN PARIWISATA, HOTEL, DAN RESTORAN Wahyuni, Wahyuni; Yulianto, Yocelyn; Maulidianti, Ade; Dosinta, Nina Febriana; Yunita, Khristina
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.227

Abstract

Financial statements are a form of management's accountability to report users, so they are often the target of reporting engineering, such as earnings management. Managers carry out earnings management practices to show attractive financial statements to external parties of the company. Good corporate governance becomes a system that can suppress earnings management practices, including the board of directors and the audit committee. Financial performance is measured using profitability and leverage ratios to indicate earnings management practices. This study aimed to examine the effect of the board of directors, the audit committee's size, Return on Equity (ROE), and Debt Equity Ratio (DER) on earnings management. This study uses 17 tourism, restaurant, and hotel companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021. The results of this study indicate that, partially, the board of directors and the audit committee does not affect earnings management. At the same time, ROE and DER negatively affect earnings management. Then, the results of this study also show that simultaneously the board of directors, audit committee, ROE and DER have a significant effect on earnings management.
Pengaruh Kinerja Keuangan terhadap Harga Saham Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Periode 2019–2021 Yulianto, Yocelyn
Jurnal KIAFE Vol. 3 No. 1 (2025): April 2025
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v3i1.63866

Abstract

This study examines the effects of financial performance on stock prices in food and beverage companies listed on the Indonesia Stock Exchange during the 2019–2021 period. The study employs a quantitative causal approach using secondary data obtained from audited annual reports and financial statements. The sample was selected through purposive sampling and consisted of 132 firm-year observations. Financial performance was represented by the Current Ratio, Debt-to-Equity Ratio, Return on Assets, Total Asset Turnover, growth in Earnings per Share, and Price-to-Book Value. Data were analyzed using panel-data regression with EViews version 12. Based on the Chow, Hausman, and Lagrange Multiplier tests, the random-effects model was selected as the most appropriate estimation model. The results show that Return on Assets, Total Asset Turnover, and Price-to-Book Value have positive and significant effects on stock prices. The Current Ratio has a positive but insignificant effect, while the Debt-to-Equity Ratio and growth in Earnings per Share have negative but insignificant effects. Simultaneously, all six financial-performance indicators significantly affect stock prices. The adjusted coefficient of determination is 35.54%, indicating that the model explains 35.54% of the variation in stock prices.
Co-Authors Khristina Yunita Maulidianti, Ade Nina Febriana Dosinta wahyuni wahyuni