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All Journal Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Antonius Bimo Rentor Luntungan
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Decision Sciences, Operations Research & Management

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Pengaruh Kinerja Keuangan dan Pengungkapan Sustainability Report terhadap Harga Saham: Pada Perusahaan Sub-Industri Hotel, Resort, dan Cruise Lines yang Terdaftar di Bursa Efek Indonesia Periode 2019-2024 Vana Jelita; Antonius Bimo Rentor Luntungan; Putri Gantine Lestari
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 2 No. 1 (2025): Juni : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v2i1.190

Abstract

The capital market is a place for various investment instruments, ranging from short-term to long-term. Before buying shares in the capital market, investors need to analyze the share prices of selected companies to predict large profits. The higher the share price, the greater the possibility of making a profit. This study aims to determine the factors that influence the stock prices of companies in the hotel, resort, and shipping sub-sectors listed on the IDX for the period 2019–2024. The dependent variable in this study is stock price, while the independent variables are financial performance and sustainability report disclosure. Financial performance variables are proxied by DER, Current Ratio, ROA, and TATO. This is a quantitative study using secondary data obtained from annual reports and sustainability reports taken from the companies' official websites. The number of samples used in this study is 10 companies using classical assumption techniques, multiple linear regression analysis, determination tests, and ending with hypothesis testing. The results show that DER and Current Ratio have a negative effect on stock prices. ROA, TATO, and sustainability report disclosure partially have no effect on stock prices. Meanwhile, financial performance and sustainability report disclosure simultaneously affect stock prices.
Pengaruh Kualitas Audit dan Financial Distress terhadap Integritas Laporan Keuangan: Studi Empiris pada Perusahaan Sub Sektor Keuangan dan Perbankan yang terdaftar di Bursa Efek Indonesia 2019-2023 Melinda Febriyanti; Johannes Kristian Siregar; Antonius Bimo Rentor Luntungan
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 2 No. 1 (2025): Juni : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v2i1.204

Abstract

This study aims to analyze the effect of audit quality and financial distress on the integrity of financial statements in financial and banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The integrity of financial statements is a critical factor in maintaining stakeholders’ trust in the financial information presented by companies. A quantitative approach is used in this study, employing multiple linear regression analysis. Audit quality is measured using audit opinions (Unqualified and Non-Unqualified), while financial distress is assessed using the Z-score method. In this study, audit quality did not affect the integrity of financial reports, while financial distress did. Audit quality and financial did. Audit quality and financial distress jointly affected the integrity of financial reports.
Co-Authors Johannes Kristian Siregar Melinda Febriyanti Putri Gantine Lestari Vana Jelita