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ISSN: 1978-6581    frecuency : 4   format : Electrónica

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Volume 19 Number 2 Year 2023

15 articles in this issue 

Tasya Kamila,Fitriasuri Fitriasuri

The underpricing phenomenon is a condition when stock price in primary market (IPO) is lower than that stock price in secondary market. This study aims to analyze the effect of profitability, liquidity, financial leverage, firm size, share offering percen... see more

Pags. 200 - 216  

Nur Amelia Kasman,Endang Sri Utami

The importance of corporate value greatly affects each enterprise, one of which is a textile and garment manufacturing enterprise. The value of corporate profits increased in 2017 but decreased significantly in 2018-2021. This study is used to determine r... see more

Pags. 217 - 226  

Wihandaru Sotya Pamungkas,Eka Noviani Silveyra

The motivation for conducting this research was because, at the beginning of 2020, there was a Covid-19 pandemic which affected the global economy. The research objective is to find the effect of income diversification (RDV), non-performing loans (NPL), a... see more

Pags. 227 - 239  

ella nur aini,Haryanto Haryanto

Tujuan penelitian ini yaitu untuk mengetahui pengaruh bantuan bantuan langsung mentransfer dana desa terhadap daya beli masyarakat. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel menggunakan purpossive sampling , sehingga ditet... see more

Pags. 240 - 248  

Nurhalimah Nurhalimah,Yanti Yanti,Lilis Lasmini

In the era of globalization, the country's economy is growing rapidly, especially in Indonesia, this is a challenge for each country to maintain the sustainability of the business. This study aims to examine how the role and application of Green Innovatio... see more

Pags. 249 - 261  

Kodriyah Kodriyah,Nikke Yusnita Mahardini,Nana Umdiana,Ajat Sudrajat

Government policies in combating the Covid-19 pandemic have an impact on the business world, especially the hotel, restaurant, and tourism sectors, this causes the company's cash flow to decrease, while obligations must still be paid by the company, this ... see more

Pags. 262 - 270  

Doni Yusuf Bagaskara,Ali Mauludi AC

This study aims to determine the effect of Debt to Equity Ratio (DER) on stock prices with Earning Per Share (EPS) as a moderating variable. The population of this study is a manufacturing company in the food and beverage industry sub-sector which is list... see more

Pags. 271 - 282  

yovani melin camelita pamela,M. Hendri Yan Nyale

This research aims to examine the influence of the Quick Ratio (QR), Debt to Equity Ratio (DER) and Total Asset Turnover (TATO) on stock prices. The model used in the research is a causality research design with quantitative data or secondary data. The po... see more

Pags. 283 - 293  

Afridayani Afridayani,

Asset Tangibility, Effective Tax Rate and Non-Debt Tax Shield affect the capital structure. This study aims to examine the effect of asset tangibility, effective tax rate and non-debt tax shield. This type of research is associative research and this rese... see more

Pags. 294 - 308  

Herlinda Putri Natalia,Justita Dura

The aim of this study is to examine the effect of comprehensive stakeholder pressure and corporate governance on the quality of sustainability reports for LQ45 companies on the Indonesia Stock Exchange for the 2019-2021 period. The comprehensive stakehold... see more

Pags. 309 - 323  

rika yuliastuti

This research takes the title Public Accountability in Zakat Mal Management as a Solution for Poverty Alleviation. The background of this research is the problem of poverty which is still a serious problem in Indonesia. And even though various programs ha... see more

Pags. 324 - 333  

M Achmad Nuruddin,Layly Dwi Rohmatunnisa

The purpose of this study was to determine the effect of profitability, company size and capital structure on earnings management in the company's financial statements. This survey uses data from 72 of 24 samples of companies listed on the Indonesia Stock... see more

Pags. 334 - 346  

Sherina Natasya Agatha,Astrini Aning Widoretno

This research aims to examine and illustrate the effect way of green accounting andmaterial flow cost accounting (MFCA) on company value through profitability incompanies in the basic and chemical industry sector in 2018-2021. The populationin this study ... see more

Pags. 347 - 361  

Novaliony Ardhana Putri,Sri Tresnaningsih

Penelitian ini bertujuan untuk mengetahui kecenderungan mahasiswa di Kota Surabaya dan sekitarnya Ketika menggunakan kredit online ShopeePaylater. Variabel eksogen terdiri atas status social ekonomi, wawasan kredit, serta financial self-efficacy yang seka... see more

Pags. 362 - 370  

Justita Dura,Mutiara Deva

The purpose of the study is to test the effect of operating capacity, debt ratio, and gender diversity on the financial distress conditions of hotel, restaurant, and tourism sub-sector companies listed on the IDX for the 2019-2021 period. The study used p... see more

Pags. 371 - 387