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Rico Nur Ilham
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Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Published by PT. RADJA INTERCONTINENTAL PUBLISHING
ISSN : -     EISSN : 2962973X     DOI : https://doi.org/10.54443/jaruda
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) | ISSN (e): 2962-973X provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of business management, both theory and methods. It aims to foster the exchange of ideas on a range of essential management subjects and to provide a stimulus for research and the further development of international perspectives.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol. 3 No. 4 (2025): April" : 15 Documents clear
THE EFFECT OF SALES GROWTH, ASSET GROWTH AND MANAGERIAL OWNERSHIP ON COMPANY PROFITABILITY IN THE PROPERTY AND REAL ESTATE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019–2023 Siti Elan Nisa; Rico Nur Ilham; Wahyuddin; Ghazali Syamni
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.251

Abstract

The purpose of this study was to determine the effect of sales growth, asset growth, and managerial ownership on company profitability in the property and Real Estate sector listed on the Indonesia Stock Exchange for the period 2019–2023. The data used in this study are secondary data. The population consists of 93 companies, and the sample includes 19 companies selected using purposive sampling, resulting in a total of 95 observations. The data analysis method used is panel data regression. The results show that partially, sales growth has a positive and significant effect on company profitability in the property and Real Estate sector during the 2019–2023 period. Asset growth has a positive but not significant effect on company profitability in the property and Real Estate sector during the 2019–2023 period. Meanwhile, managerial ownership has a positive and significant effect on company profitability in the property and Real Estate sector during the 2019–2023 period.
THE EFFECT OF INVESTMENT DECISIONS, PROFITABILITY AND DEBT POLICY ON STOCK PRICES IN START-UP COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019-2023 Indah Sari Yusmita; Rico Nur Ilham; Ghazali Syamni; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.253

Abstract

This research examines the effect of Investment Decisions (PER), Profitability (ROE) and Debt Policy (DER) on Stock Prices in start-up companies listed on the Indonesia Stock Exchange for the 2019-2023 period. Research data can be accessed on the official website www.idx.co.id. The thesis preparation technique uses purposive sampling so that the sample in this study is 8 companies and has 40 observation data. The data analysis tool in this study uses the Panel Data Regression method with the Eviews 12 application tool with the Random Effect Model. The results of the study found that Investment Decisions (PER) have a positive and significant effect on stock prices. Profitability (ROE) has a positive and significant effect on stock prices. Debt policy (DER) has a negative but not significant effect on stock prices. Simultaneously, Investment Decision (PER), Profitability (ROE) and Debt Policy (DER) have a positive and significant effect on stock prices.
THE IMPACT OF LIQUIDITY RATIO, SOLVENCY, AND PROFITABILITY ON THE FINANCIAL PERFORMANCE OF PT. PANJI ANUGERAH SENTOSA MEDAN DURING 2022-2024 Muhammad Dimas Alfahri; Toni Hidayat; Rukmini; Muhammad Dani Habra
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.256

Abstract

This study aims to analyze the influence of liquidity, solvability, and profitability on the financial performance of PT. Panji Anugerah Sentosa Medan during the 2022–2024 period. The research employed a quantitative approach using secondary data in the form of financial statements, with a total sampling technique. The analytical methods used include classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression, F-test (simultaneous), t-test (partial), and the coefficient of determination (R²). The normality test results indicated that the residuals were normally distributed (Asymp. Sig. = 0.200 > 0.05), the multicollinearity test showed no correlation among the independent variables (VIF < 10), and the heteroscedasticity test confirmed that the model was free from heteroscedasticity issues (Sig. > 0.05). The F-test yielded an F value of 13.203 > F table 2.891 with a significance level of p = 0.000, indicating that liquidity, solvability, and profitability simultaneously have a significant effect on financial performance. Partially, the t-test results showed that liquidity had a significant negative effect on financial performance (|-2.625| > 2.3452 and Sig. = 0.013 < 0.05), profitability had a significant positive effect (3.396 > 2.3452 and Sig. = 0.002 < 0.05), while solvability had no significant effect (0.035 < 2.3452 and Sig. = 0.972 > 0.05). The adjusted coefficient of determination (Adjusted R²) was 0.511, indicating that 51.1% of the variation in financial performance is explained by the three independent variables.
THE EFFECT OF LIQUIDITY, PROFITABILITY, AND CAPITAL STRUCTURE ON DIVIDEND POLICY IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2019–2023 Silvia Ananda; Wahyuddin; Marzuki; Ghazali Syamni
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.259

Abstract

This study aims to analyze the effect of liquidity, profitability, and capital structure on dividend policy in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The research sample consists of 50 companies with a total of 250 observations over five years, selected using a purposive sampling method. Secondary data were obtained from the companies’ annual financial reports accessed through the official IDX website. The dependent variable in this study is dividend policy, proxied by the Dividend Payout Ratio (DPR) in the form of a dummy variable, while the independent variables include liquidity (Current Ratio), profitability (Return on Assets), and capital structure (Debt to Equity Ratio). Data analysis was performed using logistic regression. The results show that profitability has a positive and significant effect on dividend policy, while liquidity and capital structure do not have a positive and significant effect on dividend policy in property and real estate sector companies listed on the IDX for the period 2019–2023.
THE EFFECT OF FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (AN EMPIRICAL STUDY OF BANKS LISTED ON THE INDONESIA STOCK EXCHANGE) Munira Ulfa; Nurlela; Husaini; Zulfan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of financial performance on Corporate Social Responsibility (CSR) disclosure (an empirical study on banks listed on the Indonesia Stock Exchange). Financial performance is measured using leverage, return on assets, and company age. The data used in this study are secondary data from banks listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used to analyze the relationship between the independent and dependent variables is panel data regression analysis, assisted by EViews software. The results show that, partially, the Debt to Equity Ratio has a significant and positive effect on CSR disclosure; Return on Assets also has a significant and positive effect; and Company Age has a significant and positive effect on CSR disclosure in banks listed on the Indonesia Stock Exchange in 2019-2023.

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