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All Journal Socius: Social Sciences Research Journal Journal of Accounting and Auditing
Chirinna, Yeshana
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Pengaruh Rasio Profitabilitas dan Rasio Aktivitas Terhadap Nilai Perusahaan Pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Chirinna, Yeshana; Karlina, Eulin
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 2 (2025): September
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17152469

Abstract

The property and real estate sector is one of the sectors listed on the Indonesia Stock Exchange that plays an important role in the economy. The growth of this sector is driven by the high demand for various types of properties such as residential houses, apartments, and offices, in line with the increase in population, creating investment opportunities for investors to invest their shares. This study aims to analyze the impact of profitability ratios and activity ratios on the value of companies in the property and real estate sector listed on the Indonesia Stock Exchange for the period 2021-2024. The sample was selected using the purposive sampling method, resulting in a total of 9 companies. The data collection technique used was documentation. This research uses a quantitative statistical approach with data analysis techniques including descriptive statistical analysis, classical assumption tests, hypothesis tests, coefficient of determination tests, and multiple linear regression analysis, using the SPSS version 24 program. The research results show that partially, the profitability ratio (ROA) has a positive and significant effect on the company's value (PBV), while the activity ratio (TATO) has no partial effect on the company's value (PBV). The profitability ratio (ROA) and the activity ratio (TATO) simultaneously affect the company's value (PBV).
The Effect Of Information Asymmetry And Internal Control On Accounting Fraud With Integrity As A Moderating Variable Sri Nuraini Rahmawati; Chirinna, Yeshana
Journal of Accounting and Auditing Vol. 1 No. 2 (2025): January 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/1hh89x21

Abstract

Purpose - This study aims to examine the effect of information asymmetry and internal control on accounting for accounting, with integrity as a moderating variable, in the Indonesian logistics sector. Design/Methodology/Approach - This research uses quantitative approach with data collected through questionnaires from 150 employees of PT Indocitra Logistics Express (Access Logistics) distributed via social media. Each questionnaire contained 51 statements to be answered by respondents. The data analysis was executed using the Partial Least Square Structural Equation Modeling (PLS-SEM) methode, version 3.0. Findings - The results showed that information asymmetry has a positive and significant influence on accounting conditions. In contrast, internal control has a positive but insignificant effect. Furthermore, integrity is shown to strengthen the relationship between information asymmetry and financial accounting, but does not strengthen the relationship between internal control and financial accounting. Research Limitations/Implications - This study is limited to logistics and shipping sub-sector companies, so the results cannot be generalized to other sectors. Future research is recommended to explore additional factors that may affect accounting conditions, such as organizational culture and information technology. Originality/Value - This research provides new insights into the importance of integrity in mitigating the negative impact of information asymmetry on accounting, particularly in the Indonesian logistics sector. The findings are relevant for practitioners and policy makers to develop accounting condition mitigation strategies.
Co-Authors Karlina, Eulin Sri Nuraini Rahmawati