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All Journal Bata Ilyas Journal of Accounting Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Bata Ilyas Educational Management Review
Susanti, Nur Arini
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN R, Rahmawati; Susanti, Nur Arini; Daing, Ardaningsi
Bata Ilyas Educational Management Review Vol. 1 No. 2 (2021): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/biemr.v1i2.109

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh Good Corporate Governance dan Manajemen Laba Terhadap Kinerja Keuangan Tahun 2012-2016. Good Corporate Governance merupakan tata kelola yang baik atau Good Corporate Governance merupakan sebuah konsep yang menekanan pentingnya hak pemegang saham untuk memperoleh informasi. Tujuan utama dari penelitian ini adalah meneliti hubungan antara corporate governance, yang diukur dengan, dewan komisaris independen, komite audit, manajemen laba, dan kinerja keuangan pada perusahaan perbankan umum nasional yang terdaftar di Bursa Efek Indonesia Periode 2012-2016. Populasi pada penelitian ini adalah 10 perusahaan perbankan yang terdaftar pada Bursa Efek Indonesia periode 2012-2016. Pemilihan sampel ditentukan dengan Discretionary accruals, sehingga diperoleh data perusahaan sampel sebanyak 50. Analisis data dalam penelitian ini menggunakan analisis regresi linier berganda menggunakan SPSS v. 25. Kata Kunci: Pengaruh Good Corporate Governance, Manajemen Laba, Kinerja Keuangan
Pengaruh Variabel Keuangan dan Non Keuangan Terhadap Underpricing Saham Pada Saat IPO (Initial Public Offering) di Bursa Efek Indonesia Asriani, Asriani; Fitrianti, Retno; Susanti, Nur Arini; Asis, Fitriani
Bata Ilyas Journal of Accounting Vol 6, No 1 (2025): Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v6i1.8404

Abstract

This research aims to determine the effect of Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), Company Size, Company Age on underpricing of shares on the IDX for the 2022 period. The research design used uses a quantitative research approach to examine ROA, ROE, EPS, company size, company age. Using the multiple regression analysis method with the help of the EVIEWS12 application. In this research, samples were taken using purposive sampling techniques, as many as 46 companies experienced underpricing and were registered for IPO 2022.The results of this research show that Return On Assets (ROA), Return On Equity (ROE), and Earning Per Share (EPS) have an effect on stock underpricing, while company size and company age have no effect on stock underpricing.Penelitian ini bertujuan untuk mengetahui pengaruh Return On Asset (ROA), Return On Equity (ROE), Earning Per Share (EPS), Ukuran Perusahaan, Umur Perusahaan terhadap Underpricing saham di BEI periode 2022. Desain Penelitian yang digunakan menggunakan Pendekatan Penelitian Kuantitatif untuk Meneliti ROA, ROE, EPS, Ukuran Perusahaan, Umur Perusahaan. Dengan metode analisis regresi berganda bantuan aplikasi EVIEWS12. Pada Penelitian ini Pengambilan Sampel menggunakan Tekhinik Purposive Sampling sebanyak 46 perusahaan yang mengalami Underpricing dan terdaftar IPO 2022. Hasil Penelitian Ini menunjukkan bahwa Return On Asset (ROA), Return On Equity (ROE), Dan Earning Per Share (EPS) berpengaruh terhadap underpricing saham, sedangkan ukuran perusahaan dan umur perusahaan tidak berpengaruh terhadap underpricing saham.Keywords: EPS; Firm Age; Firm Size; ROA; ROE.
ANALISIS PENGARUH ETIKA DAN PERILAKU AUDITOR TERHADAP PENCEGAHAN FRAUD PADA INSPEKTORAT KABUPATEN BANTAENG Susanti, Nur Arini; Gunawan , Gunawan; Afrianti, Aulia
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 3 No 2 (2024): December, Hal 321-389
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v3i2.150

Abstract

The purpose of this study is to determine how influential the Auditor's Ethics and Behavior are to Fraud Prevention in the Bantaeng Regency Inspectorate. The research design used a quantitative research approach to examine the ethics and behavior of an individual in a group with a multiple regression analysis method with the help of the SPSS 25 application. In sampling, all populations were sampled as many as 38 people. The findings of this study indicate 1) auditor ethics do not affect fraud prevention in the Bantaeng Regency Inspectorate, 2) auditor behavior has a positive and significant effect on fraud prevention in the Bantaeng Regency Inspectorate 3) auditor ethics and auditor behavior simultaneously have a positive and significant effect on fraud prevention in the Bantaeng Regency Inspectorate
EVALUASI DAMPAK PENGGUNAAN SISTEM PEMBAYARAN DIGITAL DAN PENGENDALIAN DIRI TERHADAP PERILAKU MENABUNG GENERASI Z STUDI KASUS PADA MAHASISWA DI KOTA MAKASSAR Susanti, Nur Arini; Uluputty, Nurdjanna Fadjrin; Muliani, Maya
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.287

Abstract

This study aims to determine the impact of the use of digital payment systems and self-control on the savings behavior of generation Z among students in Makassar City. The method used in this study is a quantitative approach with multiple linear regression analysis techniques. The sample in this study was 277 respondents selected using purposive sampling techniques. Data were obtained through questionnaires and processed using IBM SPSS Statistics 27. The findings of this study indicate partial testing that 1) there is a significant influence of digital payments on the savings behavior of generation Z among students in Makassar City, 2) there is a significant influence of self-control on the savings behavior of generation Z among students in Makassar City, 3) simultaneous testing shows that digital payments and self-control have a significant effect on the savings behavior of generation Z among students in Makassar City.
Co-Authors Afrianti, Aulia Asis, Fitriani Asriani Asriani, Asriani Daing, Ardaningsi Fitrianti, Retno Gunawan , Gunawan Muliani, Maya R, Rahmawati Uluputty, Nurdjanna Fadjrin