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Pengungkapan Manajemen Laba Terhadap Pengungkapan Corporate Social Responsibility (Csr Disclosure) Dengan Mekanisme Gcg Sebagai Variabel Moderasi Pada Perusahaan Perkebunan Kelapa Sawit Yang Terdaftar Di Bursa Efek Indonesia Ayang Pratama
Akuntansi Prima Vol. 5 No. 1 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v5i1.3452

Abstract

Abstract The purpose of this journal is to find out how the role of GCG Mechanism in moderating Earning Management influencing CSR Disclosure of the Sub-Group of Oil Palm Plantation Companies listed on the Indonesia Stock Exchange period 2017 until 2021. The research method used is analytical descriptive, which Moderating Regression Analysis is used in answering research hypothesis. The results showed that Earning Management influence CSR Disclosure, the total of Audit Committee can moderating Earning Management influence CSR Disclosure but Proportion of Board of Commissioner can not moderating Earning Management influence CSR Disclosure. Keywords: Earning Management, GCG Mechanism, Corporate Social Responsibility, Palm Oil Industry
THE INFLUENCE OF ROE, ROI, NPM, AND EPS ON SHARE PRICES OF PROPERTY AND REAL ESTATE COMPANIES 2016-2022 Boxer Siahaan; Ayang Pratama; Yeti Meliany Lubis
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i3.32

Abstract

This study aims to determine the effect of ROE, ROI, NPM, and EPS on the 2016 - 2022 Property and Real Estate Company Stock Prices. This research was obtained using a purposive sampling method, in which the researcher made the best assessment to fulfill what had been determined. And this research with a quantitative research approach. The sampling technique in this study amounted to 13 companies. This study uses documentation data collection techniques using secondary data. The data analysis technique used in this study is the Classical assumption test, Multiple Linear Analysis, Hypothesis Testing, and Coefficient of Determination using the SPSS version 25 application. More over, the results show that ROE, ROI, and EPS significantly affect the stock prices of property and real estate companies. Furthermore, NPM does not significantly affect the Share Price of Property and Real Estate Companies. Moreover, the results of ROE, ROI, NPM, and EPS simultaneously significantly affect the Stock Price of Property and Real Estate companies.
THE EFFECT OF INTEREST RATE, EXCHANGE RATE, INFLATION, AND RETURN ON ASSETS (ROA) ON STOCK PRICE IN THE BANKING SUB SECTOR LISTED ON THE IDX Merfiani Hulu; Harmonika Br Pinem; Ayang Pratama; Yeti Meliany Lubis
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i3.33

Abstract

Study This own objective for know The Effect of Interest Rates, Inflation, Exchange Rates, and Return On Assets (ROA) on Stock Prices in the Banking Sub-Sector on the Indonesia Stock Exchange for the 2018-21 period. Data that used sourced from financial data on the Indonesia Stock Exchange via the website www.idx.co.id and has made selections based on criteria that have been determined. The population used in the study is Bank companies totaling 47 companies, using a purposive sample, then a sample obtained from as many as 25 companies. With study, This expected agar can become something knowledge To help researchers next, and also the students or public general need something source information. From research, can is known that the Return On Assets (ROA). Partial effect and experience significant to price stock. Interest Rates, Exchange Rates, Inflation in a manner partial No effect and not experience significant to price shares in Sub - Sectoral Banking. However, all variables have an effect simultaneously. Election sector in research This because the moment is because Indonesia already enter an era of more globalization forward, and of course, will There is Lots comer foreign or definite locals will need various type need trees, so many businesses or built companies on the basis that makes us intend To research it.
The Influence of Leverage, Total Asset Turnover, Liquidity, and Company Size on Company Financial Performance in Consumer Industry Sector Companies Listed on the Indonesia Stock Exchange 2018-2021 Andy Andy; Ayang Pratama; Yeti Meliany Lubis
Jambu Air : Journal Of Accounting Management Business And International Research Vol 2, No 2 (2023): October 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambu air.v2i2.764

Abstract

This study examined the effect of leverage, total asset turnover, liquidity, and company size on company financial performance in consumer industry sector companies listed on the Indonesia Stock Exchange in 2018-2021. The analytical method used in this research is multiple linear regression with SPSS. Observations of this study using purposive sampling and obtained a sample of 34 companies by testing the classical assumptions, multiple linear regression, hypothesis testing, and the coefficient of determination. The conclusions from the results of this study indicate that partial leverage, total asset turnover, and liquidity significantly affect the Company's financial performance. In contrast, company size does not significantly affect the Company's economic performance. Simultaneously the four factors, namely leverage, total asset turnover, liquidity, and company size, greatly influence the Company's financial performance.
Pengaruh Current Ratio, Debt To Equity, Inventory Turnover, Dan Perputaran Total Aset Terhadap Returun On Aset Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 ElsaWaty Marbun; Ayang Pratama; Yeti Meliany Lubis
Jurnal Minfo Polgan Vol. 13 No. 2 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i2.14097

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh current ratio, debt to equity, inventory turnover, dan perputaran total aset terhadap return on aset pada perusahaan pertambangan yang terdaftar di bursa efek Indonesia tahun 2018-2022. Dalam penelitian ini, peneliti menggunakan Teknik sampling purposive sampel berjumlah 63 perusahaan di sektor pertambangan yang terdata di Bursa Efek Indonesia tahun 2018-2022. Jumlah parsial dan simultan mungkin terjadi saat mengevaluasi hipotesis penelitian seperti Current ratio, Debt to equity, Inventory turnover , dan Perputaran total asset terhadap Return on asset pada perusahaan Pertambanan yang terdaftar di Bursa Efek Indonesia.