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Sabilil Muttaqien; Dedi Kusmayadi; Edy Suroso

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine and analyze the influence of institutional ownership, profitability and stock volatility on company value. The study was conducted on companies indexed by the Kompas 100 shares for 2018 - 2023. The sample size was set at 26 companies with observation data from 2018 to 2023. The type of data used was secondary data in the form of panel data. The data analysis technique used is multiple linear regression with the Eviews application. The results of this research show that, 1) Institutional ownership has a stable trend, while profitability, the level of share volatility and company value, has a decreasing trend; 2) Institutional ownership, profitability and stock volatility simultaneously influence company value; 3) Institutional ownership partially has a positive but not significant effect on firm value; 4) Profitability partially has a negative and significant effect on company value; 5) The level of share volatility partially has a positive and significant effect on company value

Miftahur Rahmah; Sandra Dewi

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of establishing a company is to obtain high profitability. However, in practice, there are still many companies that turn a blind eye to managing the environment in order to increase profitability, of the 105 manufacturing companies listed on the Indonesian Sharia Stock Index, less than a quarter of all manufacturing companies implement green accounting. And there are many companies that experience losses even though their sales increase. This study aims to determine the effect of environmental accounting (green accounting), sales growth, and company size on profitability in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2018-2022 period. This study uses a descriptive research type with a quantitative approach. The sampling method uses the purposive sampling method. The data used are secondary data in the form of financial reports and annual reports on manufacturing companies listed on the Indonesian Sharia Stock Index for the 2018-2022 period. The analysis technique used is multiple linear regression analysis processed using the Eviews Version 12 application. The results of this study indicate that the environmental accounting variable (green accounting) has a positive but not significant effect on profitability. The sales growth variable has a positive and significant effect on profitability. The company size variable has a negative but not significant effect on profitability. And the variables of environmental accounting (green accounting), sales growth, and company size have a positive and significant effect on profitability.

Putri Valentine; Rusiadi Rusiadi; Lia Nazliana Nasution

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the influence of interest rates, consumption, investment, unemployment and renewable energy on inflation and gross domestic product (GDP) in Indonesia. The variables in this research are Interest Rates, Consumption, Investment, Unemployment and Renewable Energy as independent variables, while the variables Inflation and Gross Domestic Product (GDP) are the dependent variables. The research period is 1993 - 2023. The data analysis technique used is the Simultaneous model, with testing using Eviews 10. Based on the results of the simultaneous analysis, the variables Interest Rate, Consumption and GDP have a positive and significant effect on Inflation. Meanwhile, the Investment Variable does not have a positive and significant effect on Inflation. The Renewable Energy and Inflation variables have a positive and significant effect on GDP. Meanwhile, the unemployment variable does not have a positive and significant effect on GDP.  

Qorry Prananda Aulia; Imsar Imsar; Muhammad Ikhsan Harahap

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the influence of the Influence of Money Supply, Inflation and Rupiah Exchange Rate on Murabahah Financing Margin in Indonesia Sharia Banks throughout Indonesia from 2013-2022. The type of research conducted is quantitative research. The method used in this study used the analysis of the Vector Auto Regression model of the VECM model and a data tool processed using Eviews 10. The data used is secondary data taken through the official website of the Central Statistics Agency (BPS) for a period of 10 (ten) years from 2013-2022. Based on the results of the study, it is known that the results of the Vector Error Correction Model (VECM) test of this study show that only the variables of the Money Supply and the Rupiah Exchange Rate have a positive and significant impact, while the influence of the Inflation variable on Murabahah Financing Margin (Case Study of Bank Syariah Indonesia in 2013-2022) in the short term has a positive and insignificant impact. The Effect of Money Supply and Inflation on Murabahah Financing Margin has a positive and significant impact, while the influence of the Rupiah Exchange Rate variable on Murabahah Financing Margin in the long term has a negative and insignificant impact. 

Tahlis Ayu Fatmawati; Ana Kadarningsih

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Stock prices serve as a benchmark for investors to assess a company's success. A positive stock return is an indicator of business success for a company. This study has three main objectives: to examine the influence of Earnings Per Share (EPS) on stock returns, to investigate the relationship between Return On Assets (ROA) and stock returns, and to determine the extent to which the Debt to Equity Ratio (DER) affects stock returns. The population of this study consists of 11 pharmaceutical companies listed on the Indonesia Stock Exchange during the period of 2018-2023. Simple random sampling was used to randomly select samples from the population, resulting in 264 quarterly financial data samples. The type of data used in this study is quantitative data obtained from semi-annual reports downloaded from www.idx.co.id and from the respective pharmaceutical companies' websites. Data analysis was conducted using Eviews version 10. The study found that only one variable, Earnings Per Share (EPS), significantly influences stock returns. The other two variables, Return On Assets (ROA) and Debt to Equity Ratio (DER), do not have a significant effect on stock returns.  

Hayva Zahrasyawalinda; Herry Subagyo

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to determine the influence of ownership structure on financial performance and the effect of ESG scores moderates the relationship between ownership structure and financial performance. The population in this study was companies listed on the Indonesia Stock Exchange for the 2020-2022 period, resulting in a sample of 183. This study used Eviews 12.0 as an analysis tool. The analytical method used is Multiple Linear Regression with the Fixed Effect Model (FEM) panel data type. The results obtained in this research are that foreign ownership has a significant effect on financial performance and ESG scores can significantly moderates the relationship between foreign ownership and financial performance. Meanwhile institutional ownership, ESG scores does not had a significant affect on financial performance, and ESG scores cannot moderates the relationship between institutional ownership and financial performance.

Indriyani Puspaningrum; Marsellisa Nindito; Muhammad Yusuf

JURNAL RISET AKUNTANSI 2024 Institut Teknologi dan Bisnis (ITB) Semarang

The purpose of this study was to test and determine the effect of stimulus, opportunity, rationalization, capability, ego, and collusion on indications of financial statement fraud. This study uses purposive sampling in determining the sample with secondary data sources in the form of financial reports and annual reports of infrastructure companies listed on the Indonesia Stock Exchange (IDX) and the pages of each company during 2020 - 2022 with the final number of observations totaling 143 data. This study uses panel data regression analysis techniques in the Eviews 13 data processing application. The results of hypothesis testing in this study indicate that stimulus and opportunity have a positive effect on indications of financial statement fraud. While rationalization, capability, ego, and collusion do not affect indications of financial statement fraud. This research has practical implications for companies, investors, governments, and auditors in examining solutions to crucial problems in the stimulus and opportunity variables that indicate financial statement fraud because it is an evaluation of the level of ROA and NOIR proxies..

Ivan Jan Jaya Silaen; Adler Haymans Manurung; Jhonni Sinaga; Djuni Thamrin; AWN Fikri

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the determinants of RAROC in manufacturing companies on the IDX for the 2017 - 2023 period. The data used in this research is secondary data. This data is quantitative data obtained from the Indonesian Stock Exchange (BEI) with shares included in the LQ45 Index in the form of annual financial reports for the period 2017 - 2023. The sample for this research was 33 companies obtained using purposive sampling technique. The data analysis technique used is multiple linear regression analysis and hypothesis testing using determinate coefficient tests, simultaneous F-tests and partial T-tests. The data analysis technique was carried out using the Eviews13 For Windows program. The research results show that Gross Profit Margin (GPM), Debt to Equity Ratio (DER) and Interest Coverage Ratio (ICR) together (simultaneously) have a significant effect on Risk-Adjusted Return on Capital (RAROC). Gross Profit Margin (GPM) partially has a negative and significant effect on Risk-Adjusted Return on Capital (RAROC), Debt to Equity Ratio (DER) partially has a positive and significant effect on Risk-Adjusted Return on Capital (RAROC) and Interest Coverage Ratio (ICR) partially has a negative and insignificant effect on Risk-Adjusted Return on Capital (RAROC).

Rewang Budi Prasetyo; Adler Haymans Manurung; Jhonni Sinaga

Jurnal Manajemen Bisnis Digital Terkini 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of profitability, company size and capital structure on price to book value in banking companies. The research method used is quantitative research. The sampling technique used is using purpose sampling technique. Data analysis using Eviews 12 software and testing is carried out, namely data analysis methods (descriptive), regression model estimation methods, panel data selection, Multiple Linear Regression Analysis, and hypothesis testing. The results show that 1) there is no effect of profitability on price to book value. 2) there is an influence and significant company size on price to book value. 3) there is an influence and significant capital structure on price to book value. 4) the existence of independent variables simultaneously influence and significant to the dependent variable.    

Firayani Firayani; Bambang Kurniawan; Eri Nofriza

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The research aims to determine the influence of sharia financial literacy, financial attitudes and financial management on the performance of MSMEs in the culinary sector in Keritang District, Indragiri Hilir Regency. This research uses quantitative methods with an associative approach, the analytical methods used are descriptive statistics, classical assumption testing, multiple linear analysis and hypothesis testing with the Eviews 12 program. This research data is primary data and secondary data. The data collection technique used a questionnaire and the sample in this research was 77 MSMEs in the culinary sector in Keritang District using a purposive sampling technique. The research results show that the sharia financial literacy variable has a significant effect on the performance of MSMEs, the financial attitude variable has a significant effect on the performance of MSMEs and the financial management variable has a significant effecton the performance of MSMEs, while simultaneous testing shows that there is a positive and significant influence on the performance of MSMEs in Keritang District, Indragiri Hilir Regency.      

Novita Parasian Manurung; Diana Hasyim

Pusat Publikasi Ilmu Manajemen 2024 Fakultas Ekonomi & Bisnis, Univ

The purpose of this study is to determine the effect of sales growth and liquidity on firm value with profitability as an intervening variable. The research population consists of 91 companies listed on the Indonesia Stock Exchange (IDX) from 2019-2022. The sampling technique used is purposive sampling, resulting in a sample of 47 companies for this study. The analysis technique employed is panel data analysis using Eviews12 software. The results of the research indicate that: 1) Sales growth has a positive and significant effect on profitability. 2) Sales growth has a negative and significant effect on firm value. 3) Liquidity has a positive and significant effect on profitability. 4) Liquidity has a negative and significant effect on firm value. 5) Profitability has a positive and significant effect on firm value, and 6) Profitability can mediate the effect of sales growth and liquidity on firm value.

Natalia Palentina Purba; Diana Hasyim

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

Tujuan penelitian ini adalah untuh mengetahui bagaimana pengaruh struktur modal, profitabilitas dan growth terhadap nilai perusahaan dan kemampuan kemelikan manajerial sebagai variabel pemoderasi pada perusahaan consumer non cyclicals. Pengambilan sampel diambil menggunakan metode purposive sampling, terdapat 28 perusahaan yang dijadikan sampel pada penelitian ini. Teknik analisis yang digunakan pada penelitian ini adalah teknik analisis data panel dan MRA dengan menggunakan software eviews12. Hasil penelitian menunjukkan bahwa Struktur Modal secara parsial tidak berpengaruh dan signifikan terhadap nilai perusahaan, Profitabilitas secara parsial berpengaruh dan signifikan terhadap nilai perusahaan, Growth secara parsial berpengaruh dan signifikan terhadap nilai perusahaan, Kepemilikan manajerial mampu memoderasi struktur modal dan profitabilitas terhadap nilai perusahaan, dan kepemilikan manajerial tidak mampu memoderasi growth terhadap nilai perusahaan. Koefisien determinasi yang disesuaikan Nilai adjusted R Square sebesar 0,117940 atau 11,7940%. Nilai koefisien determinasi tersebut menunjukkan bahwa variabel independen yang terdiri dari Struktur modal, Profitabilitas dan Growth mampu menjelaskan variabel Dependen (PBV) sebesar 11,7940%, sedangkan sisanya 88,206% dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian ini.

Mutiara Paramastri; Tri Hesti Utaminingtyas; Muhammad Yusuf

Akuntansi dan Ekonomi Pajak: Perspektif Global 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine whether institutional ownership, profitability, and leverage have an effect on firm value. The population in this study consists of companies in the financial sector for the period 2021 to 2022. The sample size for this study includes 94 companies, with a total of 188 observations. The sampling technique employed is purposive sampling. The research method used is quantitative, with secondary data as the data source. Data analysis is conducted using data panel regression analysis with eviews version 12. The results of this research provide empirical evidence that institutional ownership and profitability have no effect on company value. Meanwhile, leverage has a positive effect on company value.

Rani Ariska Pratiwi; Elyanti Rosmanidar; Ferri Saputra Tanjung

JURNAL ILMIAH EKONOMI DAN BISNIS 2024 LPPM Universitas Sains dan Teknologi Komputer

Mining companies are one of the companies that have great prospects in the future. Mining companies are one of the corporate sectors that are targeted for investment, this causes investors to often calculate share returns for their investments in companies in this sector. Stock returns in companies tend to fluctuate or experience erratic increases and decreases in stock returns. The increase or decrease in stock returns is caused by internal and external factors, internal factors can be seen through financial reports and external factors can be seen from macroeconomic and other factors. This research is secondary data, namely it comes from financial reports of mining companies registered in JII70 for the 2018-2022 period. This research is included in the type of quantitative research, using Eviews as a statistical medium and the statistical methods used in this research are multiple linear regression analysis, panel data testing, classical assumption testing, and hypothesis testing. while the results of this research show that partially both Net Profit Margin and Price To Book Value have a positive and significant effect on Stock Returns as well as simultaneously Net Profit Margin and Price To Book Value together or simultaneously have a positive and significant effect on Stock Returns while inflation weaken the relationship Net Profit Margin and Price To Book Value on Share Returns in mining companies registered on JII70.

Rianawati, Feisya; Akbar, Taufik; Prasasti, Karari Budi

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2024 FEB Universitas Maritim Semarang

This study aims to determine how the independent variables, namely Operating Cost and Operating Income, Non Performing Loan, and Loan to Deposit Ratio, influence the dependent variable, namely Company Value (Price to Book Value) in BUMN Conventional Banks listed on the IDX in 2019-2022. The type of research used is associative with a quantitative approach with a total population of 42 companies. The sampling technique uses purposive sampling so that the number of samples obtained is 4 companies. This study uses panel data regression analysis techniques using the help of Eviews 10 software. Based on the results of the study, it can be concluded that partially operating cost and operating income affect company value (Price to Book Value), while non-performing loans and loan to deposit ratios do not affect company value. Simultaneously operating cost and operating income, non-performing loans and loan to deposit ratios have a significant effect on company value (Price to Book Value).

Hepitasari, Erika; Widuri, Trisnia; Nadhiroh, Umi

Populer: Jurnal Penelitian Mahasiswa 2024 Universitas Maritim AMNI Semarang

This study aims to determine the Effect of Liquidity, Solvency, Activity, and Profitability on Company Value in Automotive Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2022 Period. This type of research is quantitative research and has a total population of 15 companies. For sample collection, this study uses a purposive sampling technique to obtain a sample size of 10 companies. The data was analyzed using panel data regression through the Eviews 10 program. Based on the results of the partial test, Liquidity (Current Ratio), Solvency (Debt to Equity Ratio), and Activity (Total Assets Turn Over) have a negative and insignificant effect on Company Value (Price to Book Value), while Profitability (Return on Assets) has a positive and significant effect on Company Value (Price to Book Value). Simultaneously, Liquidity (Current Ratio), Solvency (Debt to Equity Ratio), Activity (Total Asset Turnover), and Profitability (Return on Assets) have a significant effect on Company Value.

Herlin Fauzia Safitri; Fatimatuz Zahroh; Eko Suprayitno

International Journal of Management Research and Economics 2024 Institut Teknologi dan Bisnis (ITB) Semarang

Economic development is an important strategy in achieving social prosperity, and many development theories emphasize the importance of economic growth as the key to reducing poverty and increasing the level of welfare. One approach that is widely known is the theory of economic growth which places economic growth as the main priority in efforts to overcome the problem of poverty and achieve a higher level of prosperity. This research uses quantitative research with quantitative descriptive analysis and path analysis techniques with the help of the Eviews 12 program. Research results: Distribution of Zakat, Infaq and Alms Funds (ZIS) and economic growth have a partial and simultaneous effect on the welfare of the City/Regency community in East Java 2021-2023.

Mathias Efi; Maria Indriyani Hewe Tiwu; Novi Theresia Kiak

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to find out and explain  the analytical influence  of the influence of the rupiah exchange rate, the amount of money in circulation and the inflation rate on economic growth in Indonesia. The type of research used by the researcher is quantitative research using secondary data. The data analysis techniques used include, multiple linear regression analysis, classical assumption test and hypothesis test using Eviews analysis tools. The results of the T test show that  the exchange rate variable has a significant positive impact on Indonesia's economic growth, the money supply variable has a very large positive impact on Indonesia's economic growth, and the Inflation variable has a significant negative impact on Indonesia's economic growth. The results of the F test show that  the exchange rate variable, the money supply  variable, and the Inflation variable simultaneously have a significant effect on Indonesia's economic growth.

Lazarus D. A. Luase; Petrus E. De Rozari; Novi Theresia Kiak

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to find out and explain  the influence  of Third Party Funds and Operating Income Operating Expenses (BOPO) on profitability in state-owned commercial banks in Indonesia. The type of research used by the researcher is quantitative research using primary data. The data analysis techniques used include, panel data regression analysis, classical assumption test and hypothesis test using the Eviews 9 analysis tool. The results of the T test showed that the third-party fund variable had an effect but not significantly on profitability and the Operating Income Operating Expense (Bopo) variable had a significant effect on profitability and the F test result showed that  the third-party fund variable and Operating Income Operating Expense (Bopo) simultaneously had a significant effect on profitability.

Haris Istiawan Khan; Komala Sari; M. Kurniawan

Journal Economic Excellence Ibnu Sina 2024 STIKes Ibnu Sina Ajibarang

This research was conducted with the aim of determining the influence of exports, imports and foreign debt on economic growth in Indonesia for the period 2013 - 2022. The measurement of export, import and foreign debt variables is explained through the position of exports, imports and government foreign debt, economic growth is measured through economic growth in the secondary sector. Data obtained via download on the websites of Bank Indonesia and the Central Statistics Agency. The analytical tool used is Eviews 12 with the help of Eviews 12 data processing. The results of the structural model evaluation show that exports have a negative and insignificant effect on economic growth, imports have a negative and insignificant effect on economic growth and foreign debt has a positive and significant effect on economic growth.