Penerbit: Faculty of Economics and Business
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Ditemukan 135 artikel.
ANALYSIS OF EARNINGS GROWTH AND DIVIDENDS ON STOCK RETURNS
Oleh: Andolo, Clarti Welhemina, Pandeirot, Lanemey Brigitha
Investors need information to help make the right investment decisions. One of the considerations for investors to make investment decision in a company is the company's stock return and thus, investors do need to know the variables that can affect stock returns. For this reason, this study was cond...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 97-104
THE EFFECT OF INVESTMENT OPPORTUNITY SET, COMPANY AGE, LIQUIDITY, AND FINANCIAL LEVERAGE ON EARNINGS QUALITY
Oleh: Widiyanti, Ade, Yunani, Selvi, Septiyanti, Ratna
This study examines the effect of the Investment Opportunity Set (IOS), company age (Firm Age), liquidity, and financial leverage (Financial Leverage) on earnings quality in LQ45 Index companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. A quantitative approach is employe...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025; 105-118
THE INFLUENCE OF STATE CAPITAL PARTICIPATION, STRATEGIC ORIENTATION, AND ACCOUNTABILITY ON THE FINANCIAL PERFORMANCE OF STATE-OWNED ENTERPRISES: A PANEL DATA FEM ANALYSIS (2021–2024)
Oleh: Annisa, Mutiara, Yanti, Harti Budi
This study aims to analyze the influence of State Capital Participation (PMN), strategic orientation, accountability, good corporate governance (GCG), and risk management on the financial performance of State-Owned Enterprises (SOEs) in Indonesia during the 2021–2024 period. Using a quantitative a...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 129-139
THE INFLUENCE OF LIQUIDITY, SOLVENCY AND FINANCING DISTRIBUTION ON THE PROFITABILITY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA (PERIOD 2022-2024)
Oleh: Abdushamad, Abdushamad, Fitria, Ana, Riza, Akmal
One of the primary metrics used to evaluate the success of Indonesia's Islamic Commercial Banks (BUS) is profitability. The purpose of this study is to examine how the financing distribution (FDR), solvency (DER), and liquidity (CR) affected BUS's return on assets (ROA) during the period. Multiple l...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 151-161
GOOD GOVERNMENT GOVERNANCE IN OVERCOMING POVERTY-FEMINIZATION
Oleh: Fathia, Syaharani Noer, Majidah, Rona, Octary, Ayu Dwiny
This study aims to explore the role of good government governance as a theoretical framework in overcoming Poverty-Feminization. This objective stems from the significant slowdown in achieving Sustainable Development Goal 5 (SDG 5) on gender equality, with a progress rate of only 61.5%, categorized ...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 140-150
ANALYSIS OF RECEIVABLE TURNOVER AND DEBT TO EQUITY RATIO ON RETURN ON ASSETS IN LQ45 INDEX ENERGY COMPANIES
Oleh: Purba, Ayuwinarti, Yusuf, Muhammad, Gurendrawati, Etty
This research aims to analyze the effect of receivable turnover and debt to equity ratio (DER) on return on assets (ROA) in energy companies listed in the LQ45 index. The research sample consists of 45 observation data taken from 9 energy companies for 5 years. The analysis method used is multiple l...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 212-221
CORPORATE GOVERNANCE, CAPITAL INTENSITY AND FINANCIAL DISTRESS ON ACCOUNTING CONSERVATISM: THE MODERATING ROLE OF LEVERAGE
Oleh: Gusmi, Dedek, Nurlita, Anna
This study aims to analyze the effect of corporate governance, capital intensity, and financial distress on accounting conservatism with leverage as a moderating variable. This study uses a quantitative approach on 18 insurance companies listed on the Indonesia Stock Exchange during the 2021–2023 ...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 173-191
THE EFFECT OF FEMALE COMMISSIONERS, FEMALE DIRECTORS, FEMALE AUDIT COMMITTEES, AND LIQUIDITY ON THE FINANCIAL PERFORMANCE OF CONVENTIONAL COMMERCIAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE
Oleh: Luthfiasari, Putri Aulia, Putra, Vicky Dzaky Cahaya
This research aims to analyze the influence of female boards of commissioners, female boards of directors, female audit committees, and liquidity on the financial performance of conventional commercial banks listed on the Indonesia Stock Exchange (IDX). The banking industry plays a crucial role in m...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 162-172
UNPACKING THE EVALUATION–PERFORMANCE LINK: THE ROLE OF SUBORDINATE TRUST IN SUPERVISORS
Oleh: Desriani, Neny
This study unpacks the relationship between formal performance evaluation and job performance by examining the mediating role of subordinates’ trust in their supervisors. Data were collected through an online survey of 103 teachers from private schools in Indonesia and analyzed using Structural Eq...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 202-211
THE INFLUENCE OF SHARIA ACCOUNTING INFORMATION SYSTEMS ON THE FINANCIAL PERFORMANCE OF ISLAMIC FINANCIAL INSTITUTIONS: THE MEDIATING ROLE OF CUSTOMER TRUST AND COMPLIANCE
Oleh: Tubarad, Chara Pratami Tidespania, Asmaranti, Yuztitya, Kesumaningrum, Ninuk Dewi
This study examines the influence of Sharia Accounting Information System (SAIS) quality on the financial performance of Islamic financial institutions, considering customer trust and Sharia compliance as mediating variables. Using a quantitative explanatory design, data were collected from responde...
Sumber: Jurnal Akuntansi dan Keuangan (JAK); Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025; 222-231