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PENERAPAN ETIKA PROFESI DALAM PENGAMBILAN KEPUTUSAN ETIS AUDITOR Rasita, Elya; Putra, Bayu Trian Sandi; Virni Sagita
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 2 No. 3 (2025): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v2i3.2172

Abstract

 Professional ethics are moral principles and standards that regulate the behavior and actions of professionals in carrying out their duties and responsibilities. In this article, ethics is very necessary for choosing ethical decision making because the accounting profession also has a very crucial and in-depth understanding of how ethics in ethical decision making is for an auditor. The aim of this research is to clarify the relationship between professional ethics and auditor ethical decision making.  iThis research uses the iSLR method (System iLiterature iReview) and this research can help in balancing the level of significant relationships between professional ethics when making decisions, i.e. auditors and anticipating actions that are inconsistent with business etiquette and when making decisions. idecision. This research was carried out on a sample of 30 articles. The variables used in this research are professional ethics and auditor ethical decisions. iThe research results show that the application of professional ethics has a significant positive influence on auditors' ethical decisions. iThis research was participated in by three students of the iFaculty of iEconomics and iAccounting of iMuhammadiyah University iBekulu. The results of this research show that professional ethics variables independently and simultaneously have a positive and significant influence on auditors' ethical decision making. Keywords: iProfessional iethics, iEthical idecisions, iAuditor
The Effect of Financial Performance on Stock Prices in Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange Riyan, Riyan Dika Pratama; Dika Pratama, Riyan; Setiawan sapitra, Ade; Rasita, Elya
Systematic Literature Review Journal Vol. 1 No. 2 (2025): April : Systematic Literature Review Journal
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/slrj.v1i2.201

Abstract

Using the Systematic Literature Review (SLR) method, the purpose of this study is to investigate the effect of financial performance on the stock prices of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The financial performance factors analyzed include Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Investment (ROI). Data were collected from fifteen nationally accredited scientific articles published during the period and were eligible for inclusion. The results show that Return on Assets (ROA) consistently has a positive effect on stock prices, making it the most important indicator to attract investors. Since investors prioritize profitability over short-term liquidity, Current Ratio (CR) is usually not very influential. Debt to Equity Ratio (DER) results vary depending on the debt condition of companies and their financial plans. However, Return on Investment (ROI), which has not been studied much, seems to have a significant impact on stock prices and is starting to attract the attention of investors in the food and beverage industry. This study helps by providing a comprehensive picture of the pattern of influence of financial ratios on stock prices and complements the shortcomings of current research, especially regarding the ROI variable which is still minimal in previous studies. It is hoped that these findings will help investors, company management, academics, and regulators make decisions and create investment strategies in the Indonesian capital market.