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All Journal Jurnal Akuntansi AKTIVA Journal of Innovative and Creativity
Lianty, Fannyra
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH GOVERNMENT FUND TERHADAP COMPREHENSIVE INCOME MONASH UNIVERSITY AUSTRALIA Lianty, Fannyra; Christian Sardjono, Nicholas; Tiur Manurung, Elizabeth
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10513

Abstract

This study aims to analyze the impact of government funds on the comprehensive income of Monash University in Australia. Using documentation methods and multiple linear regression analysis, this research evaluates the university's financial data from 1992 to 2023. The results show that government funds have a significant effect on comprehensive income at a 10% significance level. Each increase in government funding by one unit contributes to a rise in comprehensive income by 0.106 units. This study highlights the importance of government funding in supporting the financial performance of universities while emphasizing the need for optimization and transparency in its utilization to achieve more effective outcomes.
Pengaruh Intangible Assets Ratio, Operating Expense Ratio, dan Gross Profit Margin Terhadap Harga Saham pada Perusahaan E-Commerce Yang Terdaftar Di Bursa Efek Indonesia Lianty, Fannyra; Djajadikerta, Hamfri; Setiawan, Amelia
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.5972

Abstract

Pertumbuhan pesat sektor e-commerce Indonesia menyoroti volatilitas harga saham meskipun volume transaksi kuat. Penelitian ini menguji pengaruh parsial dan simultan Intangible Assets Ratio (IAR), Operating Expense Ratio (OER), dan Gross Profit Margin (GPM) terhadap harga saham perusahaan e-commerce terdaftar di BEI periode kuartal IV 2021-IV 2024. Menggunakan pendekatan kuantitatif asosiatif dengan rancangan explanatory research, purposive sampling memilih tiga perusahaan (BUKA, GOTO, BELI) dengan 33 observasi kuartalan. Data sekunder dari laporan keuangan dianalisis melalui SPSS 27, meliputi statistik deskriptif, uji asumsi klasik, regresi linier berganda, uji t, uji F, dan Adjusted R². Hasil menunjukkan IAR berpengaruh positif signifikan (sig. 0,005), OER tidak berpengaruh (sig. 0,129), sedangkan GPM berpengaruh negatif (sig. <0,001). Secara simultan, variabel menjelaskan 46,5% variasi harga saham. Simpulan menyatakan aset tak berwujud mendorong valuasi saham di perusahaan digital, sementara margin laba kotor menandakan inefisiensi operasional.
Co-Authors Amelia Setiawan Christian Sardjono, Nicholas Elizabeth Tiur Manurung Hamfri Djajadikerta