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All Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Ilmiah Raflesia Akuntansi
Herbowo
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Economics, Econometrics & Finance

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Rasio Profitabilitas dan Kinerja Saham Herbowo; Nanik Niandari; Budhi Purwantoro Jati
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8941

Abstract

This study aims to test the effect of Return on Equity (ROE), Return on Investment (ROI) and Operating Profit Margin (OPM) on stock performance. This research was conducted on basic industrial and chemical sector manufacturing companies listed on the IDX. 77 companies were used as samples with an observation number of 230 companies. The sampling method used purposive sampling with multiple linear regression analysis. This study used secondary data in the form of company financial statements downloaded through the company's www.idx.co.id and official website. The results showed that only Return on Equity has a positive effect on stock performance while the Return on Investment (ROI) and Operating Profit Margin (OPM) do not affect stock performance. This research is expected to strengthen empirical evidence regarding the influence of profitability factors on an entity's stock returns. This research has limitations, namely that it only tests the influence of fundamental factors in the form of financial profitability ratios, so that further research can involve fundamental factors outside the company's financial performance, such as macroeconomic factors.
Bias Kognitif, Etika Profesi dan Keputusan Pelaporan Keuangan Dimoderasi Literasi Keuangan Herbowo; Erdi, Tio Waskito
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1127

Abstract

Abstrak— This study aims to analyze the effect of cognitive bias and professional ethics on financial reporting decisions, with financial literacy as a moderating variable. The phenomenon of inaccurate reporting and information manipulation indicates that financial reporting decisions are influenced not only by technical aspects but also by behavioral and moral factors. This research applies the Behavioral Decision Theory and the Ethical Decision-Making Model using a quantitative explanatory approach. The data were analyzed using PLS-SEM with SmartPLS 4, involving 116 respondents consisting of accountants, auditors, and financial staff. The results show that cognitive bias has no significant effect on financial reporting decisions, while professional ethics has a positive and significant influence. Furthermore, financial literacy does not moderate the relationship between cognitive bias and financial reporting decisions, nor between professional ethics and financial reporting decisions. The R-Square value of 0.593 indicates that 59.3% of the variance in financial reporting decisions is explained by the studied variables. These findings emphasize that the quality of financial reporting is determined more by moral integrity and professional ethics than by cognitive ability or financial literacy. Therefore, strengthening ethical values and fostering an organizational culture of integrity are essential to improving transparency and accuracy in financial reporting.
Co-Authors Budhi Purwantoro Jati Nanik Niandari Tio Waskito Erdi