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All Journal Jurnal Akuntansi dan Keuangan International Journal of Kita Kreatif Jurnal Pengabdian Bakti Akademisi
Mardiaton Mardiaton
Universitas Malikussaleh
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Influence of Accounting Conservatism, Earnings Persistence, and Firm Size : Effects on Earnings Response Coefficient in Energy Firm Mardiaton Mardiaton; Desy Al-Ftryanti; Cut Sri Firman Hastuti; Rimal Maldani; Dian Ariani
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.25098

Abstract

This study investigates the relationships among accounting conservatism, earnings persistence, and firm size, and the Earnings Response Coefficient (ERC) of energy companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The research aims to: (1) analyze the effect of accounting conservatism on ERC; (2) examine the impact of earnings persistence on ERC; and (3) assess the influence of firm size on ERC. A quantitative approach was employed using secondary data derived from financial reports available on the IDX website, complemented by relevant literature. Panel regression analysis was conducted with EViews 12 software to evaluate the hypotheses. The findings reveal that accounting conservatism has a negative, but statistically insignificant, effect on ERC; earnings persistence has a negative, statistically significant effect on ERC; and firm size has a positive, but statistically insignificant, effect on ERC. These results provide empirical evidence on the determinants of ERC in the Indonesian energy sector, contributing to the literature by highlighting the role of firm-specific characteristics in shaping market responses to earnings information and offering practical insights for investors, regulators, and academics
The Effect of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Earnings per Share (EPS) on Stock Prices Ravita Sherliana; Amru Usman; Iswadi; mardiaton Mardiaton; Sri Mulyati
International Journal of Kita Kreatif Vol 3, No 2 (2026): International Journals Kita Kreatif Vol. 3 No.2 Mei 2026
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/ijkk.v3i2.1560

Abstract

This study is motivated by the research gap in understanding the influence of financial ratios on stock prices, particularly among companies included in the LQ45 index of the Indonesia Stock Exchange. Using a quantitative approach, 35 firms were selected through purposive sampling, resulting in 70 firm-year observations analyzed with panel data regression under the Random Effect Model. The findings indicate that Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) show no significant effect on stock prices, whereas Earnings per Share (EPS) exerts a positive and significant influence, underscoring its role as the primary determinant of stock valuation among LQ45 firms. The study is limited by its relatively short observation period and restricted sample, suggesting caution in generalizing the results. Practical implications highlight the importance of EPS as a key indicator for investors in decision-making, while firms are encouraged to strengthen financial reporting transparency to enhance market confidence. The originality of this research lies in providing recent empirical evidence on the decisive role of EPS in shaping stock prices in the Indonesian capital market, thereby enriching the literature on financial performance and investment behavior in emerging markets
Student Volunteers, Post-Flood Recovery, Psychosocial Support, Community Engagement, School Rehabilitation Psychosocial Support and Student Volunteer Action in Post-Flood Recovery in Samudra Subdistrict, North Aceh Regency mardiaton Mardiaton; Nur Afni Yunita; sri mulyati; hilmi; Ikhyanuddin; Nur Elisyah; Yashifa Aulia; Siti Nazila Azizi
Jurnal Pengabdian Bakti Akademisi Vol. 3 No. 2 (2026): Jurnal Pengabdian Bakti Akademisi
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jpba.v3i2.1137

Abstract

The flood disaster in Samudra Subdistrict, North Aceh Regency, caused significant disruption to social, educational, and psychological conditions within the affected communities. This Student Creativity Program (PKM) was designed to provide humanitarian assistance through the active involvement of student volunteers in three key activities: cleaning school facilities, distributing basic food supplies, and delivering psychosocial support to children and families. The implementation was carried out collaboratively with schools, village authorities, and local residents to ensure the effectiveness of the interventions. The outcomes demonstrated improved school readiness and cleanliness, fulfillment of basic needs through food distribution, and enhanced emotional resilience among survivors through psychosocial assistance. This PKM highlights the crucial role of student volunteers as agents of social change, contributing to post-disaster recovery through a multidimensional approach that integrates educational, social, and psychological support.
Co-Authors Amru Usman Cut Sri Firman Hastuti Desy Al-Ftryanti Dian Ariani Hilmi Hilmi Ikhyanuddin Iswadi Nur Elisyah Ravita Sherliana Rimal Maldani Siti Nazila Azizi Sri Mulyati Sri Mulyati Yashifa Aulia