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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Wira Ekonomi Mikroskil Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis Dan Industri (EBI) Jurnal Ekonomi JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Aria Masdiana Pasaribu
Universitas Al-Azhar Medan
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences

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CASH HOLDING PROBLEMS: GROWTH OPPORTUNITY, FINANCIAL RATIOS, FIRM SIZE OF BEI PROPERTY COMPANIES Ferry Safriandi; Aria Masdiana P; Windy Aginta
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 7 (2026): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21387569

Abstract

This study examines and analyzes the influence of growth opportunity, leverage, and firm size partially and simultaneously on cash holdings in property and real estate sector companies in 2022–2024. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange between 2022 and 2024. Data was obtained from the official Indonesia Stock Exchange website, www.idx.co.id. The population in this study was 92 property and real estate companies. Based on the criteria, 43 companies were selected as samples. The test results of Growth Opportunity (X1) have no effect on Cash Holding (Y) in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2022-2024. The results of Financial Ratios (X2) and Firm Size have an effect on Cash Holding (Y) in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2022-2024. The results of Simultaneous testing of Growth Opportunity, Financial Ratios and Firm Size have no effect on Cash Holding (Y) in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2022-2024.
THE ROLE OF THE BOARD OF COMMISSIONERS IN IMPROVING THE QUALITY OF FINANCIAL REPORTS: THE INFLUENCE OF AGE, EXPERIENCE AND EDUCATION ON TRADE, SERVICES AND INVESTMENT COMPANIES Ferry Safriandi; Aria Masdiana Pasaribu; Windy Aginta
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 1 (2025): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1342

Abstract

This study aims to determine the effect of age, experience, and education of board commissioners on the quality of financial reports in companies in the trading, service, and investment sectors listed on the Indonesia Stock Exchange (IDX). The method used in this study is descriptive quantitative. The population of this study are companies in the trading, service, and investment sectors listed on the IDX. The sample size is 49. The analysis technique used is multiple linear regression The results of this study are the t-count value I is greater than the t-table value (-0.117 smaller than I 2.028) and the significant value of 0.907 I is greater than 0.05 I indicates that age partially has no effect on the quality of financial reports. The t-count value I is greater than the t-table value (-0.570 smaller than I 2.028) and the significant value of 0.570 I is greater than 0.05 I indicates that experience partially has no effect on the quality of financial reports. The t-count value I is greater than the t-table value (-0.874 smaller than I 2.028) and the significant value of 0.385 greater than 0.05 I indicates that education has partially no effect on the quality of financial reports. According to Table 3, the calculated F value for each variable (age, experience, and education of the board of commissioners) is 0.408, with a significance level of 0.748, which is greater than 0.05. Therefore, it can be concluded that each independent variable (age, experience, and education of the board of commissioners) simultaneously has no effect on the dependent variable (financial reporting quality).
Co-Authors Aderianti, Gian Aginta , Windy Aginta, Windy Aginta, Windy Ahmad Muhajir Ahmad Muhajir Ahmad Muhajir, Ahmad Alistraja Dison Silalahi Amnar, Harve Andi Prawibowo Bagus Hadi Pratama Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Dina Andriani Dwi Novita Sari Febri Ariani Lubis Ferry Safriandi Ferry Safriandi Ferry Safriandi Ferry Safriandi Fiqria, Adilla Fredava Zaki Rabani H.Syamsul Bahri Haipa Elisa Bancin Herliana, Yasmin Nona Hotmal Ja’far Humaira, Rafiqah Kiki Kurniawan Linda Sari Hasibuan Lubis, Siti Syahrani M. Afif Herliandi Nasution Mey Yanra Sipayung Mohd. Idris Dalimunthe Munira Nadila Nasution Nur Afni Osa Natasia Rafiqah Humaira Raidani Raidani Riza Fahlevi Harahap Rukmini Rukmini Rukmini Safriandi, Ferry Sari, Putri Krisna Sembiring, Seniwati Seniwati Sembiring Seniwati Sembiring Seniwati Sembiring Siti Meilinda Darma Sri Liniarti Sri Puspa Dewi Sri Puspa Dewi Surbakti, H. Syamsul Bahri Surbakti, Syamsul Bahri Syafera, Vida Syamsul Bahri Subakti Uci Ramadhani Yagub Ujung, Ekaedah Windy Aginta Windy Aginta Yusmalinda