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Rieswandha Dio Primasatya
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Economics, Econometrics & Finance

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Pengaruh Profitabilitas terhadap Harga Saham Arsyandra, Muhammad Putu; Rieswandha Dio Primasatya
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1890

Abstract

The capital market plays a crucial role in supporting economic growth, enabling the trading of stocks and bonds. Investment in the capital market involves technical and fundamental analysis, with financial reports significantly influencing stock prices and investor returns. Macroeconomic factors and company performance also impact stock movements. Fundamental financial ratios play a central role in determining stock values. The aim of this research is to examine the effects of fundamental financial ratios such as GPM, PMR, ROA, ROE, and ROS on stock prices. The sampling method used is purposive sampling. In the analysis, this study applies multiple linear regression, including measures of determination coefficients, F-tests, and t-tests. Before hypothesis testing, initial steps involve descriptive statistical analysis and testing classical assumptions to ensure that data is free from assumptions such as normality, multicollinearity, heteroskedasticity, and autocorrelation. The population studied consists of industrial and manufacturing companies in Indonesia, with the sample comprising manufacturing companies in the mining sub-sector listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2021. The research findings conclude that ROA has a significant negative impact on stock prices, while ROE has a positive but insignificant impact. GPM also has a positive but insignificant impact on stock prices, as does NPM. On the other hand, ROS has a significant negative impact on stock prices. For future research, other factors that may influence stock prices and their impact on the variables under study can be considered
Model Pengembangan Kemampuan Auditor Dalam Tantangan Era Sosiety 5.0 Di Indonesia Kurniawati, Selly; Rieswandha Dio Primasatya
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1891

Abstract

The development of technology-based scientific knowledge has led to digitization in all aspects, giving rise to the era of Society 5.0, which emphasizes the integration of human life with artificial intelligence technology, including business processes. Auditors, as one of the independent professions with a crucial role in maintaining the balance of business processes by ensuring transparency and compliance with agreed-upon procedures, must understand the Society 5.0 era. This understanding can be translated into the form of competency standards, which are the skills and abilities that auditors must possess to fulfill their duties and responsibilities inherent to their profession. The aim of this research is to identify the challenges faced by auditors in the Society 5.0 era and how to adapt the competency standards that need to be met. The research method used is qualitative with a scoping review approach and content analysis techniques in descriptive data. The research results show that the challenges for auditors in the Society 5.0 era include intense competition with artificial intelligence, which can replace audit functions. Therefore, auditor competency standards need to be enhanced in terms of mastering these technological systems to ensure effective control. Recommendations for future research could involve different methods and specify certain types of audits.
Co-Authors Arsyandra, Muhammad Putu Kurniawati, Selly