Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Bisnis Era Digital International Journal of Economics, Commerce, and Management
Achmad Bagas Djuan Rajendra
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Pengaruh Kinerja Keuangan Terhadap Keputusan Investasi Perusahaan Veronika Christine Mevelia; Thesalonika Djumaifin; Achmad Bagas Djuan Rajendra; Felix Chandra Pranoto; Lisrotul Munawaroh; Ardhi Islamudin
Jurnal Manajemen Bisnis Era Digital Vol. 1 No. 3 (2024): Agustus : Jurnal Manajemen Bisnis Era Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumabedi.v1i3.194

Abstract

This research aims to examine the impact of financial performance on stock return investment decisions of private investors using financial ratio analysis on LQ45 companies. The analysis focuses on the influence of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) ratios on stock return.The analysis results indicate that ROA has a positive impact on stock return, as excellent ROA performance reflects management's ability to manage assets to achieve profitability, which can attract investor interest in buying company shares and lead to increased stock return. However, ROE and NPM do not have a positive impact on stock return. Investors tend to consider other financial factors, so even with high ROE and NPM, if other financial indicators show negative performance, company shares may still be perceived poorly by investors.The implications of this research highlight the importance for companies to focus on financial performance, especially ROA, in investment decision-making. Additionally, investors are advised to consider all financial aspects holistically when evaluating the investment potential of stocks.
Fraud Problems in International Company Financial Reports Achmad Bagas Djuan Rajendra; Joshua Yonathan Sugianto; Hwihanus Hwihanus
International Journal of Economics, Commerce, and Management Vol. 1 No. 3 (2024): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i3.101

Abstract

This research aims to determine the factors that cause fraud in financial reporting by reviewing literature relating to false financial reporting in agencies or organizations, especially in the scope of public work. The population used is financial reporting at several international companies in 2019-2024. The data analysis technique uses comparative analysis where the researcher compares 2/more objects to find out the differences and similarities in a study by applying a meta study to explain the analysis of previous research results. The sample in the research used a purposive sampling method where sampling was based on the author's considerations. The results show that the occurrence of fraud/fraud in financial statements is caused by several factors in accordance with the fraud triangle theory where there are 3 factors that cause individuals/groups to commit fraud/cheating, namely pressure, opportunity, and justification/rationalization so that a person/group assumes that fraud is a normal action and occurs in many companies.
Co-Authors Ardhi Islamudin Felix Chandra Pranoto Hwihanus Hwihanus Joshua Yonathan Sugianto Lisrotul Munawaroh Thesalonika Djumaifin Veronika Christine Mevelia