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Pengaruh Cash Flow dan NPM terhadap Stock Price (Studi Empiris pada Perusahaan LQ 45 di BEI) Derdjo Djony Saputro; Sri Astuti
Cakrawala Repositori IMWI Vol. 1 No. 2 (2018): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.491 KB)

Abstract

The purpose of this study is to examine whether the stock price can be influenced by cash flow and net profit margin. This study uses the LQ 45 company listed on the Indonesia Stock Exchange as a research population. The data used are secondary data available in the Financial Statements of LQ 45 companies in the period 2013 - 2017. The population contained in this study are 45 companies, then produced a sample of 41 companies through sampling techniques using purposive sampling method. Hypothesis testing is done by using multiple linear regression analysis techniques with SPSS version 20 application tools. The results of this study indicate that cash flow has a positive and significant effect on the stock price, and the net profit margin has a negative and insignificant effect on the stock price of the listed LQ 45 companies. on the Indonesia Stock Exchange.
Pengaruh Tekanan Stakeholder terhadap Transparansi Laporan Keberlanjutan Derdjo Djony Saputro; Sonivia Gunawan; Zulkarnain Zulkarnain
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.987 KB) | DOI: 10.31629/jiafi.v5i2.4202

Abstract

This study aims to examine the effect of stakeholder pressure on the transparency of sustainability reports. This study uses secondary data in the form of corporate sustainability reports contained in GRI for the 2016-2020 period. Based on the purposive sampling method, this study used 52 companies as samples. The independent variables in this study are stakeholder pressure from environmentally sensitive industries, industries close to consumers, investor-oriented industries and employee-oriented industries which are measured using a dummy variable. The dependent variable in this study is the transparency of the sustainability report, which was obtained using principal component analysis based on four factors, namely reporting frequency, application level, level statement, and assurance of sustainability report. The results show that the influence of stakeholder pressure on environmentally sensitive industries and employee-oriented industries has a negative effect on the transparency of sustainability reports. The pressure of industrial stakeholders close to consumers has a positive effect on the transparency of sustainability reports, while the pressure of investors-oriented industrial stakeholders has no effect on the transparency of sustainability reports.
Pengaruh Postal Mails and Parcel Revenue dan Financial Services Revenue Terhadap Net Income PT Pos Indonesia (Persero) Tira Nurwulansari; Derdjo Djony Saputro
WINTER JOURNAL: IMWI STUDENT RESEARCH JOURNAL Vol. 2 No. 1 (2021): April 2021
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/wt.v2i1.23

Abstract

This study aims to determine whether the postal mails and parcel income and financial services income affect net income. The research method uses non-probability sampling techniques with saturated sampling methods. The population and sample in this study are PT Pos Indonesia (Persero) and the period of this study starting from 2008 to 2016. Data analysis method used is using a classic assumption test consisting of normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, while for hypothesis testing using multiple linear analysis. Result: That the postal mails and income package do not have a significant influence on PT Pos Indonesia (Persero) net income, whereas financial services income has a significant influence on PT Pos Indonesia (Persero) net income, and postal mails and parcel revenue and financial services revenue significantly influence the net income of PT Pos Indonesia (Persero).
Pengaruh Tekanan Stakeholder terhadap Transparansi Laporan Keberlanjutan Derdjo Djony Saputro; Sonivia Gunawan; Zulkarnain Zulkarnain
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.987 KB) | DOI: 10.31629/jiafi.v5i2.4202

Abstract

This study aims to examine the effect of stakeholder pressure on the transparency of sustainability reports. This study uses secondary data in the form of corporate sustainability reports contained in GRI for the 2016-2020 period. Based on the purposive sampling method, this study used 52 companies as samples. The independent variables in this study are stakeholder pressure from environmentally sensitive industries, industries close to consumers, investor-oriented industries and employee-oriented industries which are measured using a dummy variable. The dependent variable in this study is the transparency of the sustainability report, which was obtained using principal component analysis based on four factors, namely reporting frequency, application level, level statement, and assurance of sustainability report. The results show that the influence of stakeholder pressure on environmentally sensitive industries and employee-oriented industries has a negative effect on the transparency of sustainability reports. The pressure of industrial stakeholders close to consumers has a positive effect on the transparency of sustainability reports, while the pressure of investors-oriented industrial stakeholders has no effect on the transparency of sustainability reports.