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All Journal Jurnal Bisnis Terapan JURNAL SOSIAL TERAPAN (JSTR)
Lesia Fatma Ginoga
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KOMPETENSI, PENGALAMAN AUDIT, TEKANAN WAKTU, SKEPTISME PROFESIONAL TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD LAPORAN KEUANGAN Iman Firmansyah; Lesia Fatma Ginoga; Saleh, Rahmat
Jurnal Bisnis Terapan Vol. 8 No. 2 (2024): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v8i2.6882

Abstract

This objective of this research to empirically analyze the influence of competency, time pressure, audit experience, and professional skepticism on auditor ability in detecting fraud on financial statements. The population in this research are auditors who worked on Public Accounting Firm in DKI Jakarta area. Primary data collection method used is questionnaire method. The data are analyzed by using Moderate Regression Analyze (MRA). The analytical tool used to test the hypothesis is SPSS 25. The result showed that Competency, Audit Experience, and Proffesional Skepticism have a positive impact on auditors ability of fraud detection. Value of the coefficient of determination indicates that together the Competency, Time Pressure, Audit Experience and Proffesional Skepticism contribute to dependent variable (Auditors Ability of Fraud Detection in Financial Statement) of 84,8% while the remaining 15,2% are influenced by other autside factor model. Copyright © 2024 by Authors, Published by Jurnal Bisnis Terapan. This work is licensed under a Creative Commons. Attribution-ShareAlike 4.0 International License
Analisis Kinerja Saham dan Rasio Keuangan Pada Japfa Comfeed Indonesia Tbk (JPFA): Analysis of Stock Performance and Financial Ratios at Japfa Comfeed Indonesia Tbk (JPFA) Rizki Akbarianto Binas Samudra; Daud Syah Habibi; Syahwani, Asty Khairi Inayah; Lesia Fatma Ginoga; Resti Jayeng Ramadhanti
Jurnal Sosial Terapan Vol 1 No 1 (2023): Jurnal Sosial Terapan, Volume 1 No. 1 April 2023
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jstr.1.1.52-62

Abstract

Analysis of the selection of stocks to invest can be seen by measuring stock performance based on stock returns and risks that will be borne by investors. Beside of stock performance, investors also pay attention to the company's financial performance by calculating the company's financial ratios. This study aims to determine the stock performance and financial ratios of the JAPFA Comfeed Indonesia (Tbk) company. The analytical method in this study uses secondary data in the form of stock price data and company financial reports. The results of the study show that returns for the August 2022 period produce better returns. Meanwhile, September 2022 experienced a drastic decrease from the previous year so that it experienced a loss. The average risk value for August 2022 is 1.87% and September 2022 is 1.40%. Macro analysis can be seen that the company still imports raw materials by 30%, so the company is more consistent in managing finances, controlling cash wisely, and focusing on increasing efficiency and profitability. The results of the analysis in this study indicate that JAPFA's financial ratios can be categorized as quite good. Abstrak Analisis pemilihan saham untuk berinvestasi dapat dilihat dengan melakukan pengukuran kinerja saham berdasarkan return saham dan risiko yang akan ditanggung oleh investor. Selain kinerja saham, investor juga memperhatikan kinerja keuangan perusahaan dengan menghitung rasio keuangan perusahaan. Tujuan penelitian ini adalah mengetahui bagaimana kinerja saham dan rasio keuangan perusahaan pada JAPFA Comfeed Indonesia (Tbk). Penelitian ini menggunakan data sekunder yang berasal dari data harga saham dan laporan keuangan perusahaan. Hasil penelitian menunjukkan return untuk periode bulan Agustus tahun 2022 menghasilkan return yang lebih baik. Sedangkan, bulan September 2022 mengalami penurunan drastis dari tahun sebelumnya sehingga mengalami loss. Nilai rata-rata risiko Agustus 2022 1,87% dan September 2022 1,40%. Analisis makro dapat dilihat perusahaan masih impor bahan baku sebesar 30%, maka perusahaan lebih konsisten dalam mengelola keuangan, mengendalikan kas dengan bijaksana, serta fokus dalam peningkatan efisiensi dan profitabilitas. Hasil analisis dalam penelitian ini menunjukkan bahwa rasio keuangan Perusahaan JAPFA dapat dikategorikan cukup baik.
EVALUASI KINERJA KEUANGAN PERUSAHAAN KONSTRUKSI DI BURSA EFEK INDONESIA DENGAN PENDEKATAN DUPONT Saleh, Rahmat; Dadang Iwan Riswandi; Iman Firmansyah; Asty Khairi Inayah Syahwani; Lesia Fatma Ginoga
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7953

Abstract

This study aims to evaluate the financial performance of construction companies listed on the Indonesia Stock Exchange during the 2019–2023 period using the DuPont System approach. The analysis focuses on three sample companies, PT Total Bangun Persada Tbk, PT Acset Indonusa Tbk, and PT Adhi Karya (Persero) Tbk by measuring Net Profit Margin (NPM), Total Asset Turnover (TATO), and Return on Investment (ROI). The results indicate that PT Total Bangun Persada Tbk consistently recorded the strongest financial performance, with an average ROI of 4.29%. In contrast, PT Acset Indonusa Tbk experienced significant financial pressure, with an average negative ROI of (13.33)%, while PT Adhi Karya (Persero) Tbk showed fluctuating performance, averaging an ROI of 0.68%. The industry average remained negative, reflecting the ongoing challenges in profitability and asset efficiency faced by the construction sector. These findings highlight the importance of asset management optimization and operational efficiency strategies to enhance the competitiveness of construction companies in Indonesia.
PENGARUH FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI PERIODE 2016–2023 Saleh, Rahmat; Iman Firmansyah; Asty Khairi Inayah Syahwani; Lesia Fatma Ginoga
Jurnal Bisnis Terapan Vol. 10 No. 1 (2026): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v10i1.8785

Abstract

This study aims to examine the effect of fundamental factors on stock prices of property companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2023 period. The independent variables are Return on Equity (ROE), Debt to Equity Ratio (DER), Earnings Per Share (EPS), Current Ratio (CR), and Accounts Receivable Turnover (ART), while the dependent variable is stock price measured by the closing stock price. This study employs a quantitative approach with an explanatory research design. The population consists of 35 property companies listed on the IDX during 2016–2023. Using purposive sampling, 30 companies that met the research criteria were selected, resulting in 240 observations. Secondary data were obtained from the Indonesia Stock Exchange (IDX) and the Indonesian Capital Market Directory (ICMD). Data were analyzed using multiple linear regression. The results indicate that ROE, DER, EPS, CR, and ART simultaneously affect stock prices. Partially, ROE, DER, and EPS have a positive and significant effect on stock prices, whereas CR and ART do not have a significant effect. The adjusted coefficient of determination shows that the model explains 22.7% of stock price variation. These findings indicate that investors place greater emphasis on profitability and earnings performance than on liquidity and activity ratios when evaluating property companies.
Co-Authors Asty Khairi Inayah Syahwani Dadang Iwan Riswandi Daud Syah Habibi Iman Firmansyah Rahmat Saleh Resti Jayeng Ramadhanti Rizki Akbarianto Binas Samudra Syahwani, Asty Khairi Inayah