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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan MBIA AKSELERASI: Jurnal Ilmiah Nasional Jurnal Akuntansi Trisakti
Dwi Wahyuningsih
Universitas Esa Unggul
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences

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IMPLICATIONS OF RETURN ON ASSET (ROA), EARNING PER SHARE (EPS), PRICE EARNING RATIO (PER), AND DEBT TO EQUITY RATIO (DER) TO STOCK PRICE Elisa Aprianti; Dwi Wahyuningsih
AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 1 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v4i1.535

Abstract

The stock price is one of the essential factors that investors must do before investing in a company. The stock price will show the performance of a company. If a company's performance improves, the profits will be even greater. The purpose of investors investing their capital is to be able to provide the highest profit. Several factors can affect stock prices: ROA, EPS, PER, and DER. This study was conducted to determine the effect of ROA, EPS, PER, and DER on stock prices. The gap theory of this research is to add ROA, PER, and DER variables. The population using the food and beverage sub-sector companies for the 2016-2020 period amounted to 34 companies, and the sample obtained was 14 companies using the purposive sampling technique. The analysis in this study uses descriptive statistics, while the hypothesis testing uses multiple linear regression analysis. The results of this study indicate that there is a simultaneous influence between ROA, EPS, PER, and DER on stock prices. Partially, ROA, EPS, and PER positively affect stock prices. Meanwhile, DER does not affect stock prices.
PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DAN MANAJEMEN LABA Dwi Wahyuningsih
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.699 KB) | DOI: 10.25105/jat.v7i2.6254

Abstract

The issue of this research is the importance of good corporate governance as a tool to determine the quality of company performance. The long-term goal to be achieved is to analyze how the Structure of Good Corporate Governance which is proxied by the Board of Commissioners, Independent Commissioners, Institutional Ownership, Managerial Ownership and Audit Committees affect Company Performance. Furthermore, testing is done to make a prediction model of Good Corporate Governance that affects company performance with Profit Management as mediation / intervening.Path analysis with 2S OLS, sampling using a purposive sampling method, is the method used to analyze the data used is a with criteria for companies manufacturing consumer goods industry sectors listed on the Stock Exchange in 2010-2015. The type of data is secondary data sourced from annual financial statements.The results showed that the first model of institutional ownership and audit committee affected the company's performance, the second model of the board of commissioners, independent commissioners, institutional ownership and audit committee affected earnings management and the third model of earnings management did not affect the company's performance. Earnings management is not able to mediate the effect of the structure of Good Corporate Governance on company performance.The findings of this study indicate that more than 92% of manufacturing companies in the consumer goods industry sector in 2010-2015, did earnings management by way of income smoothing.
Determinan manajemen laba dan nilai perusahaan Yosevin Karnawati; Sri Handayani; Abdurrahman Abdurrahman; Dwi Wahyuningsih
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

Earnings management is still often carried out by companies with the aim of increasing firm value. The purpose of this research is to see the effect of good corporate governance and audit quality on earnings management and firm value. The sample is 77 food and beverage industry sub-sectors listed on the IDX for the 2017-2019 period using a purposive sampling technique. Two-stage least square is used as a research method, to see the effect of good corporate governance and audit quality on earnings management and firm value. The results showed that simultaneously good corporate governance and audit quality had an effect on earnings management and firm value. Partial testing shows that the audit committee and independent commissioners have a negative effect on earnings management and institutional ownership and independent commissioners have a positive effect on firm value, while earnings management has no effect on firm value. This proves that the existence of audit committees and independent commissioners can reduce earnings management, while institutional ownership and independent commissioners can increase firm value.
How Service Quality And Communication Interpersonal Affect Customer Satisfaction Making E-Ktp Sukamulya Tangerang Ari Anggarani Winadi Prasetyoning Tyas; Ummanah Ummanah; Dwi Wahyuningsih
MBIA Vol 20 No 3 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i3.1589

Abstract

This study aims to analyze the direct and indirect effect of Service Quality through Interpersonal Communication on Customer Satisfaction in the manufacture of E-KTP in the Sukamulya sub-district, Tangerang. This study involved 240 respondents, analysis of the data using Path Analysis with SEM LISREL data analysis of the customer satisfaction variable as an endogenous variable, interpersonal communication as an intervening variable, service quality variable as an exogenous variable. Sources of data in this study use primary data and secondary data. The study results indicate that the service quality variable directly has a significant effect on customer satisfaction. Interpersonal communication directly has a significant effect on customer satisfaction. Service quality directly has a significant effect on interpersonal communication. Service quality indirectly has a significant effect on customer satisfaction through interpersonal communication. This research implies that Sukamulya Village, Tangerang, in general, needs efforts to maintain and improve customer satisfaction. Through interpersonal communication, efforts to increase customer satisfaction can be made with service quality. Efforts to improve service quality in Sukamulya, Tangerang will strengthen customer satisfaction. Improved interpersonal communication of Sukamulya Sub-district Tangerang employees will be effective in strengthening customer satisfaction if the information provided to the community is appropriate and acceptable Keywords: Interpersonal Communication, Service Quality, Customer Satisfaction, E-KTP Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh langsung dan tidak langsung Service Quality melalui Communication Interpersonal terhadap Customer Satisfaction pada pembuatan E-KTP di kelurahan sukamulya tangerang. Penelitian ini melibatkan 240 responden, analisis terhadap data menggunakan Path Analysis dengan analisis data SEM LISREL terhadap variable customer satisfaction sebagai variable endogen, communication interpersonal sebagai variable intervening, variabel service quality sebagai variable eksogen. Sumber data dalam penelitian ini menggunakan data primer dan data sekunder. Hasil penelitian menunjukkan bahwa variable service quality secara langsung berpengaruh signifikan terhadap customer satisfaction. Commonuciation interpersonal secara langsung berpengaruh signifikan terhadap customer satisfaction. Service quality secara langsung berpengaruh signifikan terhadap communication interpersonal. Service quality secara tidak langsung berpengaruh signifikan terhadap customer satisfaction melalui communication interpersonal. Implikasi dari hasil penelitian ini, Kelurahan sukamulya Tangerang secara umum perlu upaya memelihara dan meningkatkan customer satisfaction. Upaya meningkatkan customer satisfaction dapat dilakukan dengan service quality melalui communication interpersonal. Upaya peningkatan service quality di kelurahan sukamulya tangerang akan efektif memperkuat customer satisfaction. Peningkatan communication interpersonal karyawan kelurahan sukamulya Tangerang akan efektif memperkuat customer satisfaction jika informasi yang diberikan kepada masyarakat sesuai dan dapat diterima. Kata kunci: Interpersonal Communication, Service Quality, Customer Satisfaction, E-KTP
Co-Authors Abdurrahman Abdurrahman Ari Anggarani Winadi Prasetyoning Tyas Elisa Aprianti Sri Handayani Ummanah Ummanah Yosevin Karnawati