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All Journal Srawung: Journal of Social Sciences and Humanities Economics, Business, Accounting & Society Review
Junus, Amiruddin
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Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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THE IMPACT OF RETURN ON PROFIT, COMPANY VALUE AND COMPANY SIZE ON STOCK PRICES IN MANUFACTURING COMPANIES LISTED ON IDX Warkula, Yohanes Zefnath; Junus, Amiruddin; Darmawati , Darmawati
Srawung: Journal of Social Sciences and Humanities Vol. 1 Issue 2 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.183 KB) | DOI: 10.56943/jssh.v1i2.83

Abstract

This study aims to examine and analyze the impact of earnings returns, firm value, and firm size on stock prices in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange according to the publication of the Indonesia Stock Exchange (IDX). The companies that are the sample of this research are manufacturing companies in the various industrial sectors that have been listed on the IDX since the data for the period in this study is 2018-2020, 54 manufacturing companies in the various industries were selected. The results showed that the return on earnings had a positive effect on stock prices, while firm value and firm size had no effect on stock prices in manufacturing companies in the various industrial sectors.
INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE USING ECONOMIC VALUE ADDED (EVA) METHOD MODERATED BY FIRM SIZE Persulessy, Grace; Junus, Amiruddin; Darmawati , Darmawati
Srawung: Journal of Social Sciences and Humanities Vol. 1 Issue 2 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.839 KB) | DOI: 10.56943/jssh.v1i2.84

Abstract

The company's performance describes various parts of the entire company from financial side to the level of output until the market rate of return. This research aims to examine human capital, capital structure, capital employed on the performance of service companies as measured by using economic value added (EVA). This research used associative research, which has an aim to determine the relationship or influence two or more variables. Quantitative methods are used to examine certain populations or samples, collecting data using research instruments, analyze quantitative or statistical data, within the aim of testing the established hypotheses. Based on the test results, it is proven that the first, second, fifth and sixth hypotheses are not supported by moderating variables. While the third and fourth variables are supported by moderating variables. Based on the results of research and hypothesis testing, it can be concluded that human capital, capital structure has no influence on financial performance as measured by EVA. Moreover, capital employed has an influence on EVA.
Do Governance Mechanisms Matter? Evidence from Food and Beverage Sector in Indonesia Hardi, Enny; Novriyandana, Rifqi; Miliya, Hisni; Junus, Amiruddin; Darmawati, Darmawati
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.197

Abstract

This study investigates the impact of corporate governance mechanisms on financial performance, with a focus on publicly listed food and beverage manufacturing companies in Indonesia during the period 2017–2023. Grounded in Agency Theory, this research examines the influence of four key governance mechanisms: Independent Board of Commissioners (IBC), Audit Committee (AC), Managerial Ownership (MO), and Institutional Ownership (IO) on firm profitability as measured by Return on Assets (ROA). The study used multiple linear regression analysis. The results reveal that IBC, AC, and MO have statistically significant positive effects on ROA, confirming their roles as effective internal governance mechanisms in mitigating agency conflicts and promoting accountability. However, IO does not exhibit a significant relationship with financial performance, indicating that ownership by institutional investors alone may be insufficient to enhance firm value, particularly in emerging market contexts with weak regulatory environments and passive investment behavior. These findings underscore the necessity of context-sensitive governance reforms and suggest that ownership structures must be complemented by active monitoring and stakeholder alignment. Furthermore, the study highlights the limitations of single-theory approaches and advocates for a pluralistic governance framework that integrates multiple perspectives, including stewardship and stakeholder theories. By providing industry-specific insights and empirical evidence from an underexplored emerging economy sector, this study contributes to the evolving discourse on corporate governance effectiveness and offers practical implications for regulators, investors, and corporate leaders.
Co-Authors Darmawati , Darmawati Darmawati Darmawati Enny Hardi Grace Persulessy Miliya, Hisni Rifqi Novriyandana Warkula, Yohanes Zefnath