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All Journal JAKBS Journal of Economics, Assets, and Evaluation International Journal of Economic Research and Financial Accounting Ekoman: Jurnal Ekonomi, Bisnis Dan Manajemen
Purba, Seprianto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Inflation, Sukuk, and Mutual Funds On The Indonesian Sharia Stock Index (ISSI) Octavia, Melanie; Natasha; Amalia, Sabrina; Purba, Seprianto; Silitonga, Claudia Jeremia; Chrisna, Heriyati
Journal of Economics, Assets, and Evaluation Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i2.517

Abstract

From 2018 - 2023 there were fluctuations in the value of the Islamic Stock Index. This study uses associative tests to analyze and obtain empirical evidence, whether inflation, sukuk and mutual funds have a significant effect on the Indonesian Islamic stock index. The data used is secondary data taken from the official website, namely www.ojk.go.id, and www.bps.go.id. The results of this study, individually sukuk has a negative and insignificant effect on the Indonesian Islamic stock index, then individually sukuk and mutual funds have a positive and significant effect on the Indonesian Islamic stock index. But simultaneously the three independent variables have a significant effect on the Indonesian Islamic stock index with an influence value of 69.7%, where the other 30.3% value is influenced by other variables not included by researchers.
The Effect Of Debt Policy, Company Size And Profitability On Company Value In The Industrial Sector On The IDX octavia, Melanie; Sari, Adila; Natasha Natasha; Purba, Seprianto; An Suci Azzahra
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.256

Abstract

The purpose of the study is to look at the influence of debt policy, company size and profitability on company value in industrial companies listed on the Indonesia Stock Exchange during the 2020-2023 period. This study is a quantitative researcher with a secondary data collection method, the population of this study is 66 companies, sampling is carried out by purposive sampling, and data analysis uses multiple linear regression through SPSS. The results of the study stated that partially debt policy had a positive and significant effect, partially the size of the company had no effect or had a positive and insignificant effect, then partially profitability had a positive and significant effect. And simultaneously debt policy, company size and profitability had a significant effect, by 16.7%.
Pengaruh Stabilitas Keuangan, Pengawasan, Dan Kualitas Auditor Kecurangan Laporan Keuangan Sektor Industri Pada Bursa Efek Indonesia (BEI) Sembiring, Dio Jeremia; Purba, Seprianto; Sari, Shaila Pratika; Napitupulu, Stephanie Imaylia; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the influence of financial stability, ineffective monitoring, and auditor quality on financial statement fraud in processed food sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research uses a quantitative approach with a causal associative design. The sample consists of 16 companies with a total of 48 observations. Data were analyzed using multiple linear regression with SPSS 25. The t-test results show that all three independent variables significantly affect financial statement fraud with significance values as follows: financial stability (t = 4.648; sig. = 0.000), ineffective monitoring (t = 51.836; sig. = 0.000), and auditor quality (t = 7.135; sig. = 0.000). The F-test result shows an F value of 6142.986 with a significance level of 0.000, indicating that the regression model is highly significant in predicting financial statement fraud. Based on these findings, it is recommended that companies strengthen internal oversight, select high-quality auditors, and maintain financial stability to minimize potential fraud that could harm stakeholders.
Pengaruh Likuiditas, Leverage Dan Tata Kelola Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Industri Di Bursa Efek Indonesia (BEI) Sembiring, Dio Jeremia; Purba, Seprianto; Sari, Shaila Pratika; Napitupulu, Stephanie Imaylia; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the effect of liquidity, leverage, and corporate governance on tax avoidance in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research used a quantitative approach with secondary data analyzed through multiple linear regression using SPSS 25. The results show that partially, liquidity (CR) has a significant effect on tax avoidance with a significance value of 0.048, leverage (DER) with 0.010, and corporate governance (BDOUT) with 0.029. Simultaneously, all three variables also have a significant effect on tax avoidance, with an F-value of 5.896 and a significance level of 0.003. These findings indicate that financial structure and corporate governance mechanisms play an important role in influencing corporate tax compliance. Therefore, it is recommended that companies maintain a healthy financial structure and strengthen governance practices to minimize tax avoidance.
Analisis Laporan Arus Kas Pada PT Adhi Karya (Persero) Tbk di Bursa Efek Indonesia Bangun, Yulia Ribuna Br; Khairani, Annisa; Purba, Seprianto; Panggabean, Fitri Yani
EKOMAN: Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 1 (2025): EKOMAN: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/ekoman.v3i1.267

Abstract

Penelitian bertujuan untuk menilai kinerja keuangan PT Adhi Karya (Persero) Tbk dengan menelaah laporan arus kas selama periode 2020 hingga 2024. Fokus utama analisis ini adalah untuk meninjau seberapa efisien dan efektif perusahaan dalam mengelola dana kasnya dengan menggunakan indikator rasio arus kas, yang mencakup aktivitas operasional, investasi, dan pembiayaan. Data diperoleh dari laporan keuangan tahunan perusahaan yang bersumber dari Bursa Efek Indonesia. Hasil penelitian mengungkapkan bahwa meskipun perusahaan memiliki kemampuan dalam memenuhi beban bunga dan belanja modal, namun rasio kecukupan arus kas serta kapasitas dalam menanggung kewajiban jangka pendek dan panjang masih tergolong rendah. Temuan ini menandakan adanya potensi permasalahan likuiditas yang perlu mendapat perhatian serius dari manajemen untuk menjamin kelangsungan usaha. Studi ini memberikan wawasan menyeluruh terhadap kondisi likuiditas dan solvabilitas perusahaan, yang dapat menjadi referensi penting dalam pengambilan keputusan strategis bagi pihak-pihak berkepentingan.
Co-Authors , Heriyati Chrisna Amalia, Sabrina azzahra, an suci Bangun, Yulia Ribuna Br Fitri Yani Panggabean Khairani, Annisa Napitupulu, Stephanie Imaylia Natasha Natasha Natasha Octavia, Melanie Sari, Adila Sari, Shaila Pratika Sembiring, Dio Jeremia Silitonga, Claudia Jeremia