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INDONESIA
Jurnal Akuntansi Manajemen (JAKMEN)
Published by Universitas Serang Raya
ISSN : -     EISSN : 28281977     DOI : https://doi.org/10.30656/jakmen
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Akuntansi Manajemen was published by Faculty of Economics and Business Serang Raya University Indonesia with registered number ISSN 28281977 Published twice a year April and October JAKMEN is a communication media and a reply forum for scientific work especially regarding accounting magement The paper presented in Jakmen is solely from the author Editorial staff can edit paper as long as it doesnt change the meaning JAKMEN has obtained accreditation from the Directorate General of Research and Development Strengthening Ministry of Research Technology and Higher Education of the Republic of Indonesia
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 3 Documents
 1 
Search results for , issue "vol. 5 no. 1 (2026)" : 3 Documents clear
Pengaruh Return On Assets, Debt To Asset Ratio dan Price Earning Ratio Terhadap Return Saham dengan Financial Distress Sebagai Variabel Moderating Abdul Malik; Susi Lestari
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 5 No. 1 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/813p9h79

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return On Assets, Debt To Asser Ratio dan Price Earning Ratio terhadap Return Saham yang dimoderasikan Financial Distress. Penelitian ini menggunakan objek perusahaan subsektor Property And Real Estate di Bursa Efek Indonesia, Malaysia dan Singapura periode 2012-2022. Data yang dikumpulkan merupakan data sekunder dengan metode dokumentasi berupa laporan tahunan perusahaan. Alat analisis yang digunakan untuk menguji hipotesis adalah IBM SPPS V25. Metode pengambilan sampel yang digunakan dalam penelitian ini menggunakan teknik purposive sampling diperoleh 12 perusahaan yang menyajikan laporan keuangan yang lengkap, sehingga didapatkan sebanyak 660 sampel. Teknik analisis yang digunakan yaitu analisis statistik deskriptif, uji asumsi klasik, moderated regression analysis (MRA), regresi linier berganda, uji uji t, dan uji f. Hasil penelitian secara parsial menyimpulkan bahwa Return On Assets berpengaruh signifikan terhadap Return Saham, Debt To Asset Ratio berpengaruh signifikan terhadap Return Saham, dan Price Earning Ratio berpengaruh signifikan terhadap Return Saham. Hasil penelitian secara simultan menunjukkan nilai Fhitung sebesar 7.388 dan Ftabel 2.67 artinya Fhitung > Ftabel atau nilai sigifikansi 0.000 < 0.05. Sehingga, Return On Assets, Debt To Asset Ratio dan Price Earning Ratio secara simultan berpengaruh signifikan terhadap Return Saham. Hasil penelitian moderated regression analysis (MRA) menunjukkan bahwa Financial Distress memoderasi Return On Assets terhadap Return Saham, Financial Distress memoderasi Debt To Asset Ratio terhadap Return Saham, Financial Distress memoderasi Price Earning Ratio terhadap Return Saham.
PENGARUH LATAR BELAKANG PENDIDIKAN CHIEF FINANCIAL OFFICER, FINANCIAL DISTRESS, AUDIT TENURE TERHADAP AUDIT REPORT LAG Entis Haryadi; Santi Octaviani; Sallyna Regita
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 5 No. 1 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ha93hf89

Abstract

This study aims to obtain empirical evidence regarding the effects of the Chief Financial Officers (CFO) Educational Background, Financial Distress, and Audit Tenure on Audit Report Lag in property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative method using secondary data obtained through documentation techniques, specifically financial statements and annual reports published on the official website of the Indonesia Stock Exchange and the official websites of the respective companies. The sampling technique used was purposive sampling, resulting in a sample of 24 companies with a total of 62 observations after outliers were removed. The research data were analyzed using multiple linear regression. The results indicate that the Chief Financial Officers (CFO) Educational Background and Audit Tenure do not affect Audit Report Lag, whereas Financial Distress does affect Audit Report Lag.
Analisis Struktur Modal dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan Pasca Pandemi Siti Julaela Julaela; Lulu Nailufaroh
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 5 No. 1 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/exm44581

Abstract

Abstract   This study aims to analyze the influence of capital structure and sales growth on the financial performance of real estate property companies listed on the Indonesia Stock Exchange during the post-pandemic period (2021-2023). A quantitative associative approach was employed to examine the relationship between the independent variables (capital structure and sales growth) and the dependent variable (financial performance). The population consisted of 93 companies, with a final sample of 72 companies after applying the selection criteria. Using a three-year panel data, a total of 178 observations were analyzed after excluding outliers. Multiple linear regression analysis was conducted using SPSS version 25. The findings indicate that: (1) capital structure has a significant negative impact on financial performance; (2) sales growth does not have a significant impact on financial performance; and (3) combined, capital structure and sales growth have a significant positive impact on financial performance.   Keywords: capital structure, sales growth, financial performance.

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