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Impact of Institutional Ownership, Debt to Equity Ratio, and Current Ratio on Stock Prices in Indonesian Transportation Companies (2017–2023) Sholihah, Elly; Damayanti, Santi
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.2145

Abstract

This study examines the effect of Institutional Ownership (IO), Debt to Equity Ratio (DER), and Current Ratio (CR) on the stock prices of transportation companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023. Using a quantitative methodology with a descriptive and verificative approach, the research analyses 49 financial statements from selected transportation firms. To test the relationships among the variables, multiple linear regression analysis, the coefficient of determination test, product moment correlation coefficient test, and classical assumption tests were conducted, including F-tests and t-tests for hypothesis testing. Data processing was performed using SPSS software version 21.0. The partial test results reveal that IO negatively impacts stock prices, while the DER also has a negative effect. In contrast, the CR does not significantly influence stock prices. However, based on the simultaneous test results, IO, DER, and CR together have a significant impact on stock prices. These findings suggest that capital structure and ownership composition play a crucial role in determining stock valuation in the transportation sector, while short-term liquidity does not appear to be a major influencing factor.
The Impact of Standards of Government Accounting, Accounting Information Processing Systems, and Human Capital Competency On Financial Reporting Quality at Local Government Agency for Finance and Asset Affairs (BKAD) Local Government of Bandung Regency Alfarabi, Farah Fadilah; Damayanti, Santi
Journal Research of Social Science, Economics, and Management Vol. 4 No. 12 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i12.928

Abstract

This study examines the impact of Standards of Government Accounting, Accounting Information Processing Systems, and Human Capital Competency on Financial Reporting Quality at Local Government Agency for Finance and Asset Affairs (BKAD) Local Government of Bandung Regency. A quantitative approach was utilized, combining descriptive analysis with verification techniques to examine the research objectives. The study utilizes primer data collected directly from 34 respondents as its primary data source, and the data were analyzed using multiple regression analysis, processed through SPSS software. The results are both individually and simultaneously, Standards of Government Accounting, Accounting Information Processing Systems, and Human Capital Competency significantly impact Financial Reporting Quality. These findings underscore the essential role of implementing standards effectively, robust accounting systems, and competent personnel in enhancing the financial reporting quality within local government institutions.
Pengaruh Literasi Keuangan, Persepsi Risiko dan Perilaku Keuangan Terhadap Keputusan Investasi di Kota Bandung Rohmah, Mulahana Nur; Damayanti, Santi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1934

Abstract

Penelitian ini dilakukan untuk menganalisis Pengaruh Literasi Keuangan, Persepsi Risiko dan Perilaku Keuangan terhadap Keputusan Investasi Mahasiswa di Kota Bandung. Penelitian kuantitatif digunakan, dan data primer diperoleh melalui penyebaran kuesioner. Populasi yang diteliti meliputi seluruh mahasiswa dari berbagai Universitas yang terletak di Kota Bandung, dengan total responden sebanyak 120 responden. Teknik pengambilan sampel digunakan adalah purposive sampling. Analisis data dilakukan menggunakan analisis regresi linier berganda. Hasilnya menunjukkan secara parsial literasi keuangan dan persepsi risiko berpengaruh signifikan terhadap keputusan investasi. Sedangkan, perilaku keuangan tidak menunjukkan pengaruh yang signifikan.
Pengaruh Mekanisme Bonus, Kepemilikan Asing dan Ukuran Perusahaan Terhadap Effective Tax Rate Taufik, Fathia Nursyamsi; Damayanti, Santi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2311

Abstract

Temuan pada studi ini secara umum mengganbarkan dampak Bonusi berbagai variabel kinerja perusahaan dan mekanisme bonus terhadap tax avoidance pada perusahan consumer non cyclicals di berusa efek Indonesia. Secara detail, penelitian ini terfokus mengenai bagaimana mekanisme bonus, kepemilikan asing dan ukuran perusahaan dapat memengaruhi efective tax rate. Metode kuantitatif, dengan analisis deskriptif maupun verifikatif dipergunakan untuk menganalisis laporan keuangan Bonusi 56 perusahaan consumer non cylicals yang dijadikan sampel di periode tahun 2017 hingga 2024. Temuan riset ini diperoleh dengan mengungkapkan bahwa baik secara analisis individual maupun gabungan, tidak ada satu pun Bonusi variabel independen yang secara signifikan mampu memengaruhi effective tax rate. Hasil ini menunjukkan bahwa masing-masing variabel independen tidak dapat mempengaruhi effective tax rate, begitu pula hasil secara kolektif dimana semua variabel independen secara gabungan tidak dapat memberikan dampak yang nyata terhadap effective tax rate. Pengetahuan ini berkontribusi pada pemahaman yang lebih fokus tentang determinan tax avoidance dalam usaha consumer non cyclicals ini.
Health Promotion Through Audio Visual and Simulation Effectively Reduces Children's Anxiety Due to Hospitalization Fadlilah, Siti; Damayanti, Santi; Wijayanthi, Rachma Sukma; Widayati, Ririn Wahyu
Jurnal Aisyah : Jurnal Ilmu Kesehatan Vol 7, No 1: March, 2022
Publisher : Universitas Aisyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.005 KB) | DOI: 10.30604/jika.v7i1.876

Abstract

Preschool-aged children who are hospitalized are prone to anxiety. This anxiety, if not treated, can hinder the treatment process, and the length of treatment will increase. This study aims to determine the effect of health promotion using audio-visual media and simulations on the anxiety of hospitalized children in Mimika, Papua, Indonesia. The research used a quasi-experimental with a pretest-posttest control group. The sample used the control and intervention groups with 24 people in each group, the sampling technique used consecutive sampling. The instruments used were animated videos about medical devices and procedures, medical devices for simulation, standard operating procedures, observation sheets, and the Modified Yale Preoperative Anxiety Scale (mYPAS) anxiety questionnaire. Bivariate analysis is Paired T-Test and Independent T-Test: The intervention group decreased the average posttest anxiety score more than the control group (30.0 more than 5.4). Bivariate test between gender and age with anxiety showed p less than 0.05. The pretest-posttest comparison in the control and intervention groups was p=0.343 and p=0.000. At the same time, the comparison of posttest between the control and intervention groups showed p=0.002. Age and gender are related to the anxiety of pediatric patients. Health promotion and simulation of health tools and measures effectively reduce anxiety in pediatric patients.Abstrak: Anak usia prasekolah yang dirawat di rumah sakit rentan terhadap kecemasan. Kecemasan ini jika tidak diobati dapat menghambat proses pengobatan, dan lamanya pengobatan akan bertambah. Penelitian ini bertujuan untuk mengetahui pengaruh promosi kesehatan menggunakan media audio visual dan simulasi terhadap kecemasan anak rawat inap di Mimika, Papua, Indonesia. Penelitian menggunakan eksperimen semu dengan pretest-posttest control group. Sampel menggunakan kelompok kontrol dan intervensi dengan jumlah masing-masing 24 orang, teknik pengambilan sampel menggunakan consecutive sampling. Instrumen yang digunakan adalah video animasi tentang alat dan prosedur medis, alat simulasi medis, prosedur operasi standar, lembar observasi, dan kuesioner kecemasan Modified Yale Preoperative Anxiety Scale (mYPAS). Analisis bivariat adalah Paired T-Test dan Independent T-Test: Kelompok intervensi mengalami penurunan rata-rata skor kecemasan posttest lebih besar dibandingkan kelompok kontrol (30,0 lebih dari 5.4). Uji bivariat antara jenis kelamin dan usia dengan kecemasan menunjukkan p kurang dari 0,05. Perbandingan pretest-posttest pada kelompok kontrol dan intervensi adalah p=0,343 dan p=0,000. Sementara itu, perbandingan posttest antara kelompok kontrol dan intervensi menunjukkan p=0,002. Usia dan jenis kelamin berhubungan dengan kecemasan pasien anak. Promosi kesehatan dan simulasi alat dan tindakan kesehatan secara efektif mengurangi kecemasan pada pasien anak.