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The Effect of Board Diversity on Performance Mediated by Company Risk in Consumer Cyclicals Companies Putri, Fara Ghassani; Muchtar, Susy
Jurnal Ilmiah Manajemen dan Bisnis Vol 10, No 3 (2024): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v10i3.28518

Abstract

This research aims to analyze the influence gender on board directors and commissioners on company performance. The data used in this research is secondary data sourced from the annual reports of consumer cyclicals companies listed on the Indonesia Stock Exchange (BEI) during the 2019 - 2023 period. The research sample was selected using a purposive sampling method so that 80 companies were sampled. The data analysis used to test the hypothesis is panel data regression analysis using the Eviews 9 program. The research results show that Gender Diversity has no effect on ROA and Share Prices. Board Independence has no effect on ROA and has a negative effect on share prices. Board Size has a positive effect on ROA and Share Prices. Institutional Ownership has a positive effect on ROA and Share Prices. Liquidity has no effect on ROA and share prices. Gender Diversity has a negative effect on the Debt To Assets Ratio. Board Independence has no effect on the Debt To Assets Ratio. Board Size has no effect on the Debt To Assets Ratio. Institutional Ownership has no effect on the Debt To Assets Ratio. Gender Diversity has a negative effect on ROA and Share Prices which is mediated by the Debt To Assets Ratio. Board Independence has no effect on ROA and Share Prices which are mediated by the Debt To Assets Ratio. Board Size has no effect on ROA and Share Prices which are mediated by the Debt To Assets Ratio. Institutional Ownership has no effect on ROA and Share Prices which are mediated by the Debt To Assets Ratio.
Value Relevance of Financial Information: Empirical Evidence from Indonesia Putri, Fara Ghassani; Panjaitan, Zulkarnain; Bangun, Bastanna Erlayas; Lestari, Henny Setyo; Leon, Farah Margaretha
Journal of Social Research Vol. 2 No. 8 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i8.1319

Abstract

This research aims to analyze the factors that influence stock prices. The independent variables in this research are book value per share, dividends per share, earnings per share, operating cash flow per share, and return on assets, while the dependent variable is the stock price. The research sample used 45 (forty-five) consumer cyclical industry companies that were listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used purposive sampling and the analytical method panel data regression. The results of the research explain that operating cash flow per share has a book value per share, dividends per share, and operating cash flow per share have a significant effect on stock prices, but earnings per share and return on assets have no effect on stock prices. The implication of the research that has been done is to provide direction for financial managers regarding the value relevance of financial information which can be seen from the book value per share, dividends per share, earnings per share, operating cash flow, and return on assets on stock prices. This research result is useful in the process of deciding on policies and assessing company performance. Meanwhile, the investors provide information that there is a strong relationship between financial information and stock prices.
PENGARUH RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM KOMPAS100 Putri, Fara Ghassani; Agus, Yoseph
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.27291

Abstract

Penelitian ini menggunakan tiga analisis rasio, yaitu rasio likuiditas diwakili oleh Current Ratio (CR), rasio solvabilitas diwakili oleh Debt to Equity Ratio (DER), dan rasio profitabilitas diwakili oleh Return On Assets (ROA). Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh signifikan dari kinerja keuangan dalam likuiditas, solvabilitas dan profitabilitas dengan indeks harga saham Kompas100. Sampel yang digunakan sebanyak empat puluh dua perusahaan yang selalu masuk dalam Kompas100 dengan periode waktu 2012-2014. Sumber data dari www.idx.co.id dan www.sahamok.com.