2026-04-03T21:45:32Z https://ejurnal.univbatam.ac.id/index.php/Keuangan/oai

oai:ejurnal.univbatam.ac.id:article/762 2021-08-31T06:26:05Z Keuangan:ART

Pengaruh Perubahan Laba, Arus Kas Operasi, DER dan DAR Terhadap Financial Distress pada Perusahaan Sub Sektor Semen, Keramik Porselin dan Kaca yang Terdaftar di BEI Tahun 2015 – 2019 Dhani, Ananda Rama Dewi, Nolla Puspita Change in Profit Operational Cash Flow Debt To Equity Ratio (DER) Debt To Asset Ratio (DAR) Financial Distress This study aims to (1) determine the effect of Profit Changes on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (2) determine the effect of Operational Cash Flow on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (3) determine the effect of Debt To Equity Ratio (DER) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesian Stock Exchange (4) determine the effect of Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (5) determine the effect of Profit Changes, Operational Cash Flow, Debt T Equity Ratio (DER), Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange. The period used in this study is the period 2015-2019.The population in this study were Manufacturing companies in the sub-sector of cement, porcelain and glass which are listed on the Indonesia Stock Exchange. The sample selection used purposive sampling method. Universitas Batam 2021-08-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/762 10.37776/zuang.v11i1.762 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 11 No. 1 (2021): APRIL; 1-14 Zona Keuangan: Program Studi Akuntansi (S1); Vol 11 No 1 (2021): APRIL; 1-14 2087-7277 10.37776/zuang.v11i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/762/659 Copyright (c) 2021 Ananda Rama Dhani, Nolla Puspita Dewi

oai:ejurnal.univbatam.ac.id:article/763 2021-08-31T06:26:05Z Keuangan:ART

Pengaruh Ukuran Perusahaan, Good Corporate Governance dan Efisiensi Operasi terhadap Kinerja Keuangan (Studi Kasus pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Onoyi, Nona Jane Windayati, Diana Titik Firm size Good Corporate Governance Operational Efficiency Financial Performamce This study aimed to analyze the effect  offirm size, good corporate governance and operational efficiency on financial performance of banks (Case Study of State-owned Banks Listed on the Indonesia Stock Exchange 2016-2020 Period).  The research method uses a quantitative approach. The data used in this research is secondary data. The research sample was drawn using a saturated sampling technique, where all members of the population were used as samples, namely 4 state-owned banks. The results of the study partially show that the variables of firm size, good corporate governance and operating efficiency have a significant effect on financial performance. Simultaneously, the variables of firm size, good corporate governance and operating efficiency have a significant effect on financial performance. Universitas Batam 2021-08-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/763 10.37776/zuang.v11i1.763 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 11 No. 1 (2021): APRIL; 15-28 Zona Keuangan: Program Studi Akuntansi (S1); Vol 11 No 1 (2021): APRIL; 15-28 2087-7277 10.37776/zuang.v11i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/763/660 Copyright (c) 2021 Nona Jane Onoyi, Diana Titik Windayati

oai:ejurnal.univbatam.ac.id:article/764 2021-08-31T06:26:05Z Keuangan:ART

Pengaruh Laba Akuntansi dan Arus Kas Operasi terhadap Return Saham pada Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018 Pasrin, Nursarmimi Mursal, Mursal Accounting profit operating cash flow stock return This research aims to examine:The Influence of Accounting Profit to Stock Return in 2014-2018,The influence of Operating Cash Flow to Stock Return in 2014-2018,The Influence of Accounting Profit and Operating Cash Flow simultaneously to Stock Return in 2014-2018.The data used in this study are financial report published on the Indonesian stock exchange website. The population in this study were coal mining companies listed on the Indonesia stock exchange for the period 2014-2018. The sampling technique used purposive sampling so that 10 companies were obtained as research samples. Technical data analysis using descriptive statistical analysis,classic assumption test, multiple linear regression analysis, t test,and F test.Based on hypothesis testing by using t test, it is concluded that Accounting Profit is not positive influence on Stock Return and Operating Cash Flow have positive effect on Stock Return. Based on F test it is concluded that Accounting Profit and Operating Cash Flow simultaneously have a positive effect on Stock Return. Universitas Batam 2021-08-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/764 10.37776/zuang.v11i1.764 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 11 No. 1 (2021): APRIL; 29-40 Zona Keuangan: Program Studi Akuntansi (S1); Vol 11 No 1 (2021): APRIL; 29-40 2087-7277 10.37776/zuang.v11i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/764/661 Copyright (c) 2021 Nursarmimi Pasrin, Mursal Mursal

oai:ejurnal.univbatam.ac.id:article/765 2021-08-31T06:26:05Z Keuangan:ART

Pengaruh Profitabilitas, Likuiditas dan Solvabilitas terhadap Harga Saham pada Sektor Transportasi yang Terdaftar di BEI Tahun 2014-2018 Marsela, Popy Yantri, One Profitability Liquidity Solvability Stock Price This study aims to determine the effect of Profitability, Liquidity and Solvability on the share prices of sector Transportation on the Indonesia Stock Exchange (IDX) period 2014-2018. The Share Prices as the dependent variable is proxied by Closing Price. The independent variables in this Profitability, Liquidity and Solvability. The Profitability is proxied by Return On Asset (ROA), Liquidity is proxied by Current Ration (CR), Solvability is proxied by Debt to Equity Ratio (DER). The research method uses a quantitative method approach. The results of this experiment showed that the independent variable Profitability has a significant positive effect on stock prices with a significance of 0.000 < 0.00. Liquidity has not a significant negative effect on stock prices with a significance value of 0.181 > 0.005. Solvability has a significant positive effect on stock prices with a significance of 0.001 < 0.005. Profitability, Liquidity, and Solvability together significantly influence the Share Price with a significance value of 0.000 < 0.005. Universitas Batam 2021-08-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/765 10.37776/zuang.v11i1.765 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 11 No. 1 (2021): APRIL; 41-53 Zona Keuangan: Program Studi Akuntansi (S1); Vol 11 No 1 (2021): APRIL; 41-53 2087-7277 10.37776/zuang.v11i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/765/662 Copyright (c) 2021 Popy Marsela, One Yantri

oai:ejurnal.univbatam.ac.id:article/766 2021-08-31T06:26:05Z Keuangan:ART

Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Pertanggungjawaban Sosial Perusahaan Pertambangan Minyak Mentah dan Gas Bumi yang Terdaftar di BEI Tahun 2014-2018 Mulyosari, Wahyu Rumengan, Jemmy Firm Size Return On Asse Debt To Asset Ratio Corporate Social Responsibility This research aims to analyze how the influence of corporate characterics on Corporate Social Responsibility Disclosure. There are 4 variables used in this research that corporate social responsibility disclosure as dependent variable, and firm size profitability, leverage as independent variables. The population used in this study were mining companies listed on the Indonesian Stock Exchange at 2014-2018 where the total population was used by 10 companies. The sampling technique used was purposive sampling technique in which the number of samples obtained in this study were 8 companies. The tests used in this study are classical assumption test (normality, multicollinearity, autocorrelation, and heteroscedasticity) and hypothesis testing (T test, F test andregression test). Based on the result of simultaneous test can be concluded that the firm size, and debt to asset ratio significantly affects the disclosure of corporate social responsibility, but return on asset have no significant affect on the disclosure of corporate social responsibility. Based on the partial test results can be concluded that firm size, return on asset, debt to asset ratio significantly impact the corporate social responsibility disclosure. Universitas Batam 2021-08-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/766 10.37776/zuang.v11i1.766 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 11 No. 1 (2021): APRIL; 54-62 Zona Keuangan: Program Studi Akuntansi (S1); Vol 11 No 1 (2021): APRIL; 54-62 2087-7277 10.37776/zuang.v11i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/766/663 Copyright (c) 2021 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam

oai:ojs.ejurnal.univbatam.ac.id:article/767 2021-08-31T06:26:05Z Keuangan:ART

oai:ejurnal.univbatam.ac.id:article/768 2021-08-31T06:26:05Z Keuangan:ART

Efek Harga, Kualitas Pelayanan, dan Kepuasan Pelanggan terhadap Loyalitas Pelanggan PT. Prodia Widyahusada cabang Batam Auzar, Silvia Revana Tyastuti, Frentina Eka Ningrum Prices Service quality Customer satisfaction Customer loyalty This study aims to examine and analyze the effect of price, service quality, customer satisfaction on customer loyalty at PT. Prodia Widyahusada Batam Branch. Data collection was carried out by distributing questionnaires to 96 customers of PT. Prodia Widyahusada Batam Branch. The sampling technique used is the questionnaire method and the reliability test data testing technique with Cronbach's Alpha. Classical assumption test and multiple linear regression analysis, to test and prove the research hypothesis. The results of the analysis show that price, service quality and customer satisfaction have a positive and significant effect on customer loyalty. Hypothesis testing using the t test shows that the variables of price, service quality and customer satisfaction that have been studied have a significant effect on customer loyalty variables. Then through the F test, it can be seen that the variables of price, service quality and customer satisfaction have a significant effect on customer loyalty together. The Rsquare number of 0.358 indicates that 35.8 percent of the variation in customer loyalty can be explained by one independent variable used in the regression equation. While the remaining 64.2 percent is explained by other variables outside the variables used in this study Universitas Batam 2021-08-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/768 10.37776/zuang.v11i1.768 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 11 No. 1 (2021): APRIL; 63-68 Zona Keuangan: Program Studi Akuntansi (S1); Vol 11 No 1 (2021): APRIL; 63-68 2087-7277 10.37776/zuang.v11i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/768/665 Copyright (c) 2021 Silvia Revana Auzar, Frentina Eka Ningrum Tyastuti

oai:ejurnal.univbatam.ac.id:article/907 2022-04-04T23:46:02Z Keuangan:ART

PENGARUH ENTREPRENEURIAL LEADERSHIP DAN GOOD GOVERNANCE TERHADAP KINERJA UMKM KOMUNITAS IBU PROFESIONAL BATAM DENGAN AKSESIBILITAS PEMBIAYAAN SEBAGAI VARIABEL MODERATING Aniza, Novia Satriawan, Bambang Entrepreneurial Leadership Good Governance Performance Financing Accessibility Micro Small and Medium Enterprises (MSMEs) In the era of globalization today, all countries need to develop all sectors that exist in the country, including Indonesia. One of the efforts made by the government was given a chance and also developed the MSMEs at the same time empowering it. The purpose of this study was to see the influence of entrepreneurial leadership and good governance on the performance by placing financing accessibility as moderating variable. The type of research used is quantitative research with descriptive and associative approaches. The sampling technique used non probability sampling with purposive sampling method. The sample of this research is 55 MSMEs in Ibu Profesional Community of Batam. The type of data used is primary data with data collection techniques using a questionnaire. The data analysis techniques used are: Descriptive statistic analysis, data quality test, classical assumption test and hypothesis testing using multiple linear regression analysis and Moderated Regression Analysis (MRA) with an interaction test approach. The results of this study indicate that: Entrepreneurial leadership has a significant effect on performance with a P-Values of 0,041 < 0,05. Good governance has a significant effect on performance with a P-Values of 0,003 < 0,05. Financing accessibility has a significant effect on performance with a P-Values of 0,037 < 0,05. Financing accessibility moderates the relationship between entrepreneurial leadership and performance with a P-Value of 0,001 < 0,05. Financing accessibility moderates the relationship between good governance and performance with a P-Value of 0,010 < 0,05. Universitas Batam 2022-02-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/907 10.37776/zuang.v11i2.797 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 11 No. 2 (2021): AGUSTUS; 1-15 Zona Keuangan: Program Studi Akuntansi (S1); Vol 11 No 2 (2021): AGUSTUS; 1-15 2087-7277 10.37776/zuang.v11i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/907/737 Copyright (c) 2022 Novia Aniza, Bambang Satriawan

oai:ejurnal.univbatam.ac.id:article/908 2022-04-04T23:46:02Z Keuangan:ART

PENGARUH RETURN ON EQUITY, DEBT TO EQUITY RATIO, DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 – 2019 Indrawan, Ricky Firdaus Onoyi, Nona Jane Return On Equity Debt to Equity Ratio Net Profit Margin Stock Price The purpose of this research to analyze the effect of Return On Equity, Debt to Equity Ratio, Net Profit Margin on Stock Price partially of LQ45 companies that were listed in Indonesia stock exchange period 2016-2019. Data used in this research was secondary data as 31 samples with purposive sampling. Multiple linear regression, classical assumption test and determination coefficient used to analyze the relation between independent and dependent variable. The results show the magnitude of the predictive ability of the three independent variables Return On Equity, Debt to Equity Ratio, Net Profit Margin on Stock Price is at 24,7% while the remaining 75,3% is explained by other variabels not included in this research model. Universitas Batam 2022-02-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/908 10.37776/zuang.v11i2.798 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 11 No. 2 (2021): AGUSTUS; 16-24 Zona Keuangan: Program Studi Akuntansi (S1); Vol 11 No 2 (2021): AGUSTUS; 16-24 2087-7277 10.37776/zuang.v11i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/908/738 Copyright (c) 2022 Ricky Firdaus Indrawan, Nona Jane Onoyi

oai:ejurnal.univbatam.ac.id:article/909 2022-04-04T23:46:02Z Keuangan:ART

THE EFFECT OF WORK EXPERIENCE, COMPETENCE, AND INDEPENDENCE ON AUDIT QUALITY (EMPIRICAL STUDY ON PUBLIC ACCOUNTING FIRM IN BATAM CITY) Farhan, Muhammad Yusuf Dewi, Nolla Puspita Audit Quality Work Experience Competence Independence This research aims to determine the effect of: (1) Work Experience on Audit Quality, (2) Competence on Audit Quality, (3) Independence on Audit Quality, (4) Work Experience, Competence, and Independence on Audit Quality. This research is an associative research. The population of this study was 40 auditors work at public accounting firm in Batam city. This study used trials with 30 respondents for research instruments’ trials taken from inside the population. Classical assumption test involved linear test, heteroscedasticity test and multicollinearity test. The data analyses used were double linear regression analysis, t test parcial and f test simultan. The results of this research show that: (1) Work Experience affects Audit Quality. It is shown by its significant score which is 0,380 bigger than 0,05 the meaning is Work Experience affects Audit Quality but not significantly. (2) Competence affects Audit Quality. It is shown by its significant score which is 0,779 bigger than 0,05 the meaning is Competence affects Audit Quality but not significantly . (3) Independence affects Audit Quality. It is shown by its significant score which is 0,020 bigger than 0,05 the meaning is Independence affects Audit Quality significantly. (4) Work experience, Competence, and Independence simultaneously affects Audit Quality. It is shown by its coefficient of determination score which is 0,293 meaning that Work Experience, Competence, and Independence simultaneously affects Audit Quality by 29,3%.  Universitas Batam 2022-02-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/909 10.37776/zuang.v11i2.802 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 11 No. 2 (2021): AGUSTUS; 25-34 Zona Keuangan: Program Studi Akuntansi (S1); Vol 11 No 2 (2021): AGUSTUS; 25-34 2087-7277 10.37776/zuang.v11i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/909/739 Copyright (c) 2022 Muhammad Yusuf Farhan, Nolla Puspita Dewi

oai:ejurnal.univbatam.ac.id:article/910 2022-04-04T23:46:02Z Keuangan:ART

PENGARUH DEBT TO EQUITY RATIO, EARNING PER SHARE DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM (STUDI PADA PERUSAHAAN KEUANGAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2015 2019) Yudistira, Danendra Kurniawati, Ely Stock Return Debt to Equity Ratio Earning Per Share Price Earning Ratio This study aims to see the effect of Debt to Equity Ratio, Earning Per share and Price Earning Ratio on Stock Returns in Food and Beverage Companies listed on the Indonesia Stock Exchange (BEI) 2015-2019 period. Return Shares as the dependent variable. The independent variables in this study are Debt to Equity Ratio, Earning Per share and Price Earning Ratio. This research uses a quantitative method approach. The technique used in this research is linear regression. Meanwhile, the hypothesis test used the t-test and the F test with a significant level of 5%. Withdrawal of research samples using purposive sampling method and get the results of 15 samples of Food and Beverage companies.The results of this study are Price Earning Ratio with a significant value of 0.827 so that the significant value is> than 0.05 so that it shows that Price Earning Ratio has no effect on Stock Returns, while the Debt to Equity Ratio with a significant value of 0.009 and Earning Per share with a significant value of 0.018 so that has a significant value < than 0.05 so that it affects the Stock Return.This research is only limited to Food and Beverage companies, therefore further research is asked to use companies in other sectors so that they have a larger number of samples. This research can be used as a reference for companies in making decisions to enrich Universitas Batam 2022-02-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/910 10.37776/zuang.v11i2.803 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 11 No. 2 (2021): AGUSTUS; 35-45 Zona Keuangan: Program Studi Akuntansi (S1); Vol 11 No 2 (2021): AGUSTUS; 35-45 2087-7277 10.37776/zuang.v11i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/910/740 Copyright (c) 2022 Danendra Yudistira, Ely Kurniawati

oai:ejurnal.univbatam.ac.id:article/911 2022-04-04T23:46:02Z Keuangan:ART

PENGARUH KEBIJAKAN HUTANG DAN FREE CASH FLOW TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2014-2019 Bella, Lolyta Yantri, One Debt policy free cash flow profitability. This study aims to find out the effect of debt policy and free cash flow on profitability in the food and beverage sector of the manufacturing companies listed in the Indonesia Stock Exchange for the period of 2014-2019. The sample selection was carried out by purposive sampling technique using certain criteria. The analysis technique used is multiple regression analysis and hypothesis testing using the partial t test, simultaneous F test with a level of significance of 5% and the coefficient of determination using IBM SPSS Statistics version 23 software. The result of this study showed that DER  has a significant negative effect and FCF has a significant positive effect on ROE of food and beverage sector manufacturing companies in IDX for the 2014-2019 period at a level of significance of less than 5%. Meanwhile, simultaneously (DER and FCF) are proven to have a significant effect on the ROE of manufacturing companies in the food and beverage sector in IDX at the level of significance of 5% of 0.006. The predictive ability of these two variables on ROE is 28.0% as shown by the amount of the adjusted R square of 28.0%, while the remaining 72.0% is influenced by other factors that are not included in the research model Universitas Batam 2022-02-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/911 10.37776/zuang.v11i2.804 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 11 No. 2 (2021): AGUSTUS; 46-56 Zona Keuangan: Program Studi Akuntansi (S1); Vol 11 No 2 (2021): AGUSTUS; 46-56 2087-7277 10.37776/zuang.v11i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/911/741 Copyright (c) 2022 Lolyta Bella, One Yantri

oai:ejurnal.univbatam.ac.id:article/912 2022-04-04T23:46:02Z Keuangan:ART

ANALISIS PENGARUH KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, DEWAN DIREKSI DAN DEWAN KOMISARIS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2018 Apriani, Sari Mursal, Mursal Tobin's Q Audit Committee Managerial Ownership Board of Directors Board of Commissioners Company Value This study aims to identify the effect of the audit committee, managerial ownership, the board of directors and the board of commissioners on firm value. Firm value is measured using Tobin's Q. The population in this study were plantation companies listed on the IDX during the 2014-2018 period. Furthermore, the sample was selected using purposive sampling method. The data used in this study were analyzed using multiple linear regression test using the SPSS version 24 application. The coefficient of determination (R²), the R-square adjustes figure was 0.593 or 59.3% from independent variables such as the audit committee, managerial ownership, the board of directors and the board of commissioners. While the remaining 40.7% is influenced by other variables not examined in this study. The results of this study indicate that partially the audit committee,the board of directors andthe board of commissioners has a positive and significant effect, managerial ownership has a negative and significant effect. Of all the variables studied, the independent variables simultaneously or collectively affect firm value. Universitas Batam 2022-02-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/912 10.37776/zuang.v11i2.805 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 11 No. 2 (2021): AGUSTUS; 57-68 Zona Keuangan: Program Studi Akuntansi (S1); Vol 11 No 2 (2021): AGUSTUS; 57-68 2087-7277 10.37776/zuang.v11i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/912/742 Copyright (c) 2022 Sari Apriani, Mursal Mursal

oai:ejurnal.univbatam.ac.id:article/919 2022-04-04T23:48:32Z Keuangan:ART

PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA SELATAN BATAM KOTA Edrianita, Tessha Mursal, Mursal Individual Taxpayer Compliance Modernization of Tax Administration System Tax Sanctions This study aims to obtain empirical evidence about the effect of modernization of the tax administration system and tax sanctions on individual taxpayer compliance. This research was conducted at the South Batam Tax Service Office. The population in this study were all mandatory in the tax service office pratama south batam, then a sample of 100 respondents was taken using the slovin method. The test method used is multiple regression. The results showed the effect of the Modernization of the Tax Administration System, Tax Sanctions simultaneously using the F test, the F test value was 40,186 with a significance level (sig) = 0.000. Because the value of 0.000 <0.05, thus Ho is rejected with Ha accepted, the regression model obtained is significant or it can be said that the Effect of Modernization of the Tax Administration System and Tax Sanctions together has a significant effect on Individual Taxpayer Compliance. Universitas Batam 2022-02-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/919 10.37776/zuang.v11i3.806 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 11 No. 3 (2021): DESEMBER; 1-13 Zona Keuangan: Program Studi Akuntansi (S1); Vol 11 No 3 (2021): DESEMBER; 1-13 2087-7277 10.37776/zuang.v11i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/919/743 Copyright (c) 2022 Tessha Edrianita, Mursal Mursal

oai:ejurnal.univbatam.ac.id:article/920 2022-04-04T23:48:32Z Keuangan:ART

PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 Sutalaksana, Eliandini Kurniawati, Ely Profitability liquidit solvency company value This research aims to determine the influence of profitability, liquidity, solvency to company value in the pharmaceutical sector listed in Indonesia Stock Exchange. The population in this research is all the pharmaceutical companies listed in Indonesia Stock Exchange with total of 8 companies during 2015-2019 periods. Sampling method used purposive sampling with result 8 companies as samples. Data analysis techniques used are multiple regression analysis with classical assumption test. The results show that profitability has a significant positive effect to firm value in the pharmaceutical sector on the Indonesia Stock Exchange for the 2015-2019 period, while liquidity has an insignificant negative effect, and solvency has an insignificant positive effect to firm value in the pharmaceutical sector on the Indonesia Stock Exchange for the 2015-2019 period. Profitabilitas partially has a positive and significant effect on company value with a significance value of  0,000, Likuiditas partially has a negative and significant effect on company value with a significance value 0,042, and Solvabilitas partially has a positive and insignificant effect on company value with a significance value of 0,077. Simultaneously, the variables Profitabilitas, Likuiditas, Solvabilitas have a significant effect on company value with a significance value of 0,000. The coefficient determinant (R2) is 0,445 which means 44,5% company value variation explained by three independent variables, where as 55,5% explained by another variables which is not followed Universitas Batam 2022-02-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/920 10.37776/zuang.v11i3.807 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 11 No. 3 (2021): DESEMBER; 14-30 Zona Keuangan: Program Studi Akuntansi (S1); Vol 11 No 3 (2021): DESEMBER; 14-30 2087-7277 10.37776/zuang.v11i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/920/744 Copyright (c) 2022 Eliandini Sutalaksana, Ely Kurniawati

oai:ejurnal.univbatam.ac.id:article/921 2022-04-04T23:48:32Z Keuangan:ART

PENGARUH KUALITAS PRODUK, KUALITAS LAYANAN DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA MORNING BAKERY CABANG KBC BATAM Fajri, Muhammad Ricky Luthfi, Andi M Service Quality Product Quality Price Purchase Decision. Marketing is an important factor in the development of the business. Marketing must be continually upgraded and refurbished, of course it’s not be separated from the needs and desires of consumers. So dynamic or uncertainty in knowing the consumer desires, so in this case required every business must always be able to make changes such as Service Quality, product quality, and price on purchase decisions Morning Bakery Otlet KBC, Batam. The purpose of this study is to analyze the effect of Service Quality, product quality and price on purchase decisions Morning Bakery Otlet KBC, Batam. The method used is multiple linear regression analysis. The study population of 3.200 consumers and samples used by 96 respondents. Research shows that the Service Quality, Product Quality and Price partially significant effect on the Product Buying Decision. Simultaneously Service Quality, Product Quality and Price have significant effect on the Product Buying Decision. Universitas Batam 2022-02-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/921 10.37776/zuang.v11i3.808 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 11 No. 3 (2021): DESEMBER; 31-41 Zona Keuangan: Program Studi Akuntansi (S1); Vol 11 No 3 (2021): DESEMBER; 31-41 2087-7277 10.37776/zuang.v11i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/921/745 Copyright (c) 2022 Muhammad Ricky Fajri, Andi M Luthfi

oai:ejurnal.univbatam.ac.id:article/922 2022-04-04T23:48:32Z Keuangan:ART

PENGARUH GREEN INTELLECTUAL CAPITAL INDEX, BIAYA CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2019 Anggriani, Lilys Dewi, Nolla Puspita Green Intellectual Capital Index Corporate Social Responsibility Costs Company Size Financial Performance The purpose of this research is to examine and analyze the influence of Green Intellectual Capital Index, Corporate Social Responsibility Costs, and Company Size on Financial Performance in mining Companies listed on the Indonesia Stock Exchange in 2014-2019. This research is a quantitative research. The data used in this study are companies financial reports and annual reports. The sampling technique used purposive sampling method with 51 companies as pupulation. Samples that meet the criteria are 13 companies. The analytical technique used in this study is multiple linear regression analysis with the help of the SPSS program. The result show that Green Intellectual Capital Index partially has a significant positive effect on financial performance with a significant value of 0.011, the cost of Corporate Social Responsibility partially has an insignificant positive effect on financial performance with a significant value of 0.960, and Company Size is generally partial has no significant negative effect on financial performance with a significant value of 0.066. Simultaneously the variables of Green Intellectual Capital Index, Corporate Social Responsibility Costs, and Company Size have a significant effect on financial performance with a significant value of 0.032. Universitas Batam 2022-02-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/922 10.37776/zuang.v11i3.812 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 11 No. 3 (2021): DESEMBER; 42-59 Zona Keuangan: Program Studi Akuntansi (S1); Vol 11 No 3 (2021): DESEMBER; 42-59 2087-7277 10.37776/zuang.v11i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/922/746 Copyright (c) 2022 Lilys Anggriani, Nolla Puspita Dewi

oai:ejurnal.univbatam.ac.id:article/923 2022-04-04T23:48:32Z Keuangan:ART

PENGARUH AUDIT TENURE DAN INDEPENDENSI MELALUI KUALITAS AUDIT TERHADAP KEPUASAN AUDITEE PADA KANTOR AKUNTAN PUBLIK DI KOTA BATAM Sitorus, Lilis Hernita Satriawan, Bambang Sarmini, Sarmini Audit Tenure Independent Audit Quality Auditee Satisfaction This study aims to determine whether audit tenure and independence can influence and explain audit quality and whether these three variables can explain auditee satisfaction. As for the sample in this study, as many as 45 people who work as auditors who work in the Public Accounting Firm and with the sampling method using the census sampling method and assisted by multiple and simple regression analysis testing, because in this study using three equation tests. The results of this study indicate that the audit tenure variable has a significant effect on audit quality, audit quality has an effect on auditee satisfaction and then audit tenure and independence variables have an effect on auditee satisfaction through audit quality. Universitas Batam 2022-02-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/923 10.37776/zuang.v11i3.810 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 11 No. 3 (2021): DESEMBER; 60-76 Zona Keuangan: Program Studi Akuntansi (S1); Vol 11 No 3 (2021): DESEMBER; 60-76 2087-7277 10.37776/zuang.v11i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/923/747 Copyright (c) 2022 Lilis Hernita Sitorus, Bambang Satriawan, Sarmini Sarmini

oai:ejurnal.univbatam.ac.id:article/924 2022-04-04T23:48:32Z Keuangan:ART

ANALISA NET PROFIT MARGIN, RETURN ON ASSETS, DAN RETURN ON EQUITY PADA PT BANK PEMBANGUNAN DAERAH RIAU KEPRI TAHUN 2017-2019 Mustika, Ita Juniarti, Intan Lestari, Ning Capital structure Asset structure Profitability This study aims to test and analyze the Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE) conducted on the financial statements of PT. Riau Islands Regional Development Bank 2017-2019. NPM is an analytical method to see bank performance in generating net profit by utilizing sales. ROA is an analytical method to see the bank's performance in generating profits by utilizing its assets. ROE is a method of analyzing bank performance in generating profits by utilizing their own capital. The results of the study contain the value of the analysis using the three methods above, as well as comparing with bank soundness standards according to experts and Bank Indonesia. From the research results, conclusions have been drawn about the impacts that occur if the values of the three methods above increase or decrease Universitas Batam 2022-02-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/924 10.37776/zuang.v11i3.811 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 11 No. 3 (2021): DESEMBER; 77-84 Zona Keuangan: Program Studi Akuntansi (S1); Vol 11 No 3 (2021): DESEMBER; 77-84 2087-7277 10.37776/zuang.v11i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/924/748 Copyright (c) 2022 Ita Mustika, Intan Juniarti, Ning Lestari

oai:ejurnal.univbatam.ac.id:article/1005 2022-08-14T05:18:54Z Keuangan:ART

PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN KAS, DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON INVESTMENT PADA PERUSAHAAN FOOD AND BEVERAGE YANG DI BURSA EFEK INDONESIA TAHUN 2016-2020 Vabyolla Sakina Marweki One Yantri Manufacturing companies profitability  in indonesia were affected by financial factors which can be measured from financial ratio.The aim of this research is to analyze the influance of working capital turnover, cash turnover and inventory turnover to return on investment (ROI) of manufacturing company. Population in this research is the food and beverage sector manufacturing company that went public in the Indonesia Stock Exchange in the period 2016 to 2020, as 13 corporate food and beverage. Sample was determined by using purposive sampling technique that aims to obtain representative samples in accordance with the specified criteria. Analysis techniques that will be used in this research are multiple linear regressions to obtain a comprehensive picture of the relationship between one variable with another variable. Based on the results of data analysis using SPSS 25, it show that Working Capital Turnover partially has a negative and significant effect on Return On Investment with a significance value of 0.002, the Cash Turnover partially has a negative and significant effect on Return On Investment with a significance value of 0.003, and Inventory Turnover has a positive and insignificant effect on Return On Investment with a significance value of 0.624. Simultaneously, the variables Working Capital Turnover, Cash Turnover and Inventory Turnover have a significant effect on Return On Investment with a significance value of 0.001. The coefficient determinant (R2) is 0,245 which means 24,5% ROI variation explained by three independent variables, where as 75,5% explained by another variables which is not followed Universitas Batam 2022-08-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1005 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 12 No. 1 (2022): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 12 No 1 (2022): APRIL 2087-7277 10.37776/zuang.v12i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1005/804 Copyright (c) 2022 Vabyolla Sakina Marweki, One Yantri http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1006 2022-08-14T05:18:53Z Keuangan:ART

PENGARUH KEBIJAKAN DEVIDEN, CASH FLOW,DAN SALES TERHADAP FUTURE EARNING PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020 Bagus Yuliansyah Ely Kurniawati The purpose of this research is to find the dividend policy, cash flow and sales have a significant affect on future earnings of Automotive Company Listed in the Indonesia Stock Exchange. The period that is used in this research is 2016-2020. Number of population in this research is 13 mining company. The sample that is gotten is 7 company by using purposive sampling technic. Kinds of data used is secondary data. Dividen policy, cash flow, and sales is used as independend variabel and future earnings is used as dependend variabel.Analyzes model that is used is multiple regression. Classic assumption tests that is used is normality test, multicolinearity test, autocorelation test, and heterocedastisity test. Hypothesis test that being used were, t-test, F-test and R square. Based on the results of data analysis using SPSS 25, it show that Dividen policy partially has a positive and significant effect on Future Earnings with a significance value of 0.002, the Cash Flow has a negative and significant effect on Future Earnings with a significance value of 0.012, and Sales has a positive and insignificant effect on Future Earnings with a significance value of 0.321. Simultaneously, the variables Dividen Policy, cash Flow and Sales a significant effect on Future Earnings with a significance value of 0.000. The coefficient determinant (R2) is 0,553 which means 55,3% Future Earnings variation explained by three independent variables, where as 44,7% explained by another variables which is not followed. Universitas Batam 2022-08-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1006 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 12 No. 1 (2022): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 12 No 1 (2022): APRIL 2087-7277 10.37776/zuang.v12i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1006/805 Copyright (c) 2022 Bagus Yuliansyah, Ely Kurniawati http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1007 2022-08-14T05:18:52Z Keuangan:ART

PENGARUH EARNING PER SHARE, PERTUMBUHAN PENJUALAN DAN FIRM SIZE TERHADAP HARGA SAHAM PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 Lety Pusvita Sari Bambang Satriawan This study aims to determine the effect Earning per share, Sales Growt and Firms Sise on Stock Price on Tekstil and Garmen company listed on the Indonesia Stock Exchange. The study took the data in the form of financial statement of companies Tekstil and Garmen in 2015-2019. This study uses multiple regression analysis. Research results obtained by t test result t EPS of 0,026 with a significant value of 0,979>0,05, EPS this means is not  significant positive effect on stock price, while the results of the t Growth in Sales of -0,992 with a significant value of 0,329 > 0,05, this means the sales growth is not significant negative effect on Stock Price. While the results of the Firm Size of 3,944 with a significant 0,000 < 0,05, this means that Firm Size is significant positive effect on Stock Price. Based on the results of of the F test, obtained F count equal to 8,413 with a significant of 0,00 < 0,05, it can be concluded that the variable EPS, Sales Growth and Firm Size simultaneous effect on Stock Price of the   company’s Tekstil and Garmen. And based on the results of testing the coefficient of determination R2, R square value obtained was 0,449. This shows that the ability to axplain the independent variable are EPS, Sales Growth and Firm Size dependent variable Stock Price can be explained by this equation models of 44,9%, while the remaining 55,1% are influenced by other factors not included in the regression model. Universitas Batam 2022-08-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1007 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 12 No. 1 (2022): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 12 No 1 (2022): APRIL 2087-7277 10.37776/zuang.v12i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1007/806 Copyright (c) 2022 Lety Pusvita Sari, Bambang Satriawan http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1008 2022-08-14T05:18:51Z Keuangan:ART

PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING DAN CAPITAL TERHADAP PERTUMBUHAN LABA BANK SYARIAH DI INDONESIA PERIODE 2010-2020PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING DAN CAPITAL TERHADAP PERTUMBUHAN LABA BANK SYARIAH DI INDO Angga Verlindo Efendy Suyanto Profit growth is one measure of the success of a company. Information about earnings not only wants to be known by managers but also investors and other interested parties. Variable nature of profits over the years made this information very useful in the process decision-making. Analysis of financial statements presented by the company, so that profit growth can be seen by looking at the level of health banking through analysis of Risk Profile, Good Corporate Governance, Earning and Capital. The purpose of this study was to determine whether the Risk Profile, Good Corporate Governance, Profit and Capital Affect Growth profits in Islamic Commercial Banks. This research is a quantitative research so that the measured data on a numerical scale (numbers). This study uses secondary data namely data obtained from the website of each Islamic Commercial Bank, in the form of publications with a period of 10 (ten) years starting from 2010-2020, using purposive sampling technique. The data is in the form of financial reports, and other data related to research problems. Secondary data in this study is the Financial Statements of Islamic Commercial Banks registered with Bank Indonesia so that the type of data is in the form of documentary.The results of this study indicate that the Risk Profile has a negative effect and significant to profit growth, Good Corporate Governance positive and significant effect on Profit Growth, Profit positive and significant effect on profit growth, and Capital positive and significant effect on profit growth. Universitas Batam 2022-08-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1008 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 12 No. 1 (2022): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 12 No 1 (2022): APRIL 2087-7277 10.37776/zuang.v12i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1008/807 Copyright (c) 2022 Angga Verlindo Efendy, Suyanto http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1009 2022-08-14T05:18:50Z Keuangan:ART

PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERBANKAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 – 2020 Reza Adriansyah HR Nolla Puspita Dewi This research aims to (1) to determine the effect of good corporate governance on the financial performance of banks listed on the Indonesia Stock Exchange for the 2011-2020 period, (2) to determine the effect of company size on the financial performance of state-owned banks listed on the Indonesia Stock Exchange for the 2011-2020 period. , and (3) to determine the simultaneous effect of Good Corporate Governance and company size on the financial performance of state-owned banks listed on the Indonesia Stock Exchange for the period 2011-2020. The method used in this study is a quantitative method. The test results are multiple linear regression equation Y = -0.236 - 0.295 X1 + 1.551 X2 + e, partially Good Corporate Governance has a significant negative effect with a t-count value of -4.644 and a significance value of 0.000, Firm Size has a significant positive effect with a t-count value of 5.584 and a significance value of 0.000. Simultaneously, Good Corporate Governance and Company Size have an effect on financial performance with a value of 0.000. The value of Adjusted R Square of Good Corporate Governance on the company's financial performance is 46.1% while 53.9% is influenced by other variables not discussed in this study. Universitas Batam 2022-08-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1009 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 12 No. 1 (2022): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 12 No 1 (2022): APRIL 2087-7277 10.37776/zuang.v12i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1009/808 Copyright (c) 2022 Reza Adriansyah HR, Nolla Puspita Dewi http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1010 2022-08-14T05:18:50Z Keuangan:ART

PENGARUH PRODUKTIVITAS, KREATIVITAS TARHADAP PENGEMBANGAN POTENSI EKONOMI UMAT MASA PANDEMIK MELALUI KESEHATAN MASYARAKAT BATAM KOTA Nur Effendi Anwar Mursal Pandemik situation caused by covid-19 disease affecting all of aspect including health, economic, education and other sectors. Public health is disrupted and people lives in anxiety and the economy is weaken by this pandemik. This study aims to evaluate the existence of productivity, creativity, public health and people’s economy even in this pandemik situation. The study resulted that productivity, creativity, public health and people’s economy tested significant correlation. Which means government and people has synergy to face the pandemik covid-19 threat by implementing health protocols, so that public health is maintained. Universitas Batam 2022-08-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1010 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 12 No. 1 (2022): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 12 No 1 (2022): APRIL 2087-7277 10.37776/zuang.v12i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1010/809 Copyright (c) 2022 Nur Effendi Anwar, Mursal http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1104 2025-06-04T07:48:15Z Keuangan:ART

PENGARUH KOMITMEN ORGANISASI, KOMITMEN PROFESIONAL DAN LOCUS OF CONTROL TERHADAP KINERJA INTERNAL AUDITOR DENGAN GAYA KEPEMIMPINAN TRANSFORMASIONAL SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA INSPEKTORAT PEMERINTAHAN PROVINSI KEPULAUAN RIAU) Benni Sumarman Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui: (1) Pengaruh Komitmen Organisasi terhadap Gaya Kepemimpinan Transformasional pada inspektorat pemerintahan Provinsi Kepulauan Riau, (2) Pengaruh Komitmen Profesionalisme terhadap Gaya Kepemimpinan Transformasional pada inspektorat pemerintahan Provinsi Kepulauan Riau, (3) Pengaruh Locus of control terhadap Gaya Kepemimpinan Transformasional pada inspektorat pemerintahan Provinsi Kepulauan Riau, (4) Pengaruh Komitmen Organisasi terhadap Kinerja internal auditor pada inspektorat pemerintahan Provinsi Kepulauan Riau, (5) Pengaruh Komitmen Profesionalisme terhadap Kinerja internal auditor pada inspektorat pemerintahan Provinsi Kepulauan Riau, (6) Pengaruh Locus of control terhadap Kinerja internal auditor pada inspektorat pemerintahan Provinsi Kepulauan Riau dan (7) Pengaruh Gaya kepemimpinan transformasional terhadap Kinerja internal auditor pada inspektorat pemerintahan Provinsi Kepulauan Riau. Populasi penelitian ini adalah internal auditor pada inspektorat pemerintahan Provinsi Kepulauan Riau sebesar 102 internal auditor.  Sampel sama seperti populasinya yang digunakan pada penelitian ini sebanyak 102 responden. Metode pengumpulan data dengan metode kuesioner. Uji coba instrument menggunakan metode uji coba terpakai. Uji validitas menggunakan uji korelasi Pearson Product Moment, sedangkan uji reliabilitas menggunakan Cronbach Alpha. Uji asumsi klasik meliputi uji normalitas, uji multikolinearitas, uji linearitas, dan uji heteroskedastisitas. Uji hipotesis pada penelitian ini menggunakan path analysis. Hasil penelitian bahwa antara Komitmen Organisasi, Komitmen Profesional, Locus of Control dan Gaya Kepemimpinan Transformasional berpengaruh langsung positif dan signifikan terhadap Kinerja Internal Auditor pada Inspektorat Pemerintahan Provinsi Kepulauan Riau. Universitas Batam 2023-02-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1104 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 12 No. 2 (2022): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 12 No 2 (2022): AGUSTUS 2087-7277 10.37776/zuang.v12i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1104/880 Copyright (c) 2023 Benni Sumarman http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1105 2025-06-04T07:48:15Z Keuangan:ART

PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO DAN EARNING PER SHARE TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Fitra Setiadi Nona Jane Onoyi This research aims to determine the effect of the return on assets, debt to equity ratio andearning per share partially and simultaneously on stock returns in healthcare sector companies listed on the Indonesia stock exchange for the period 2016-2020. This research is ex post facto. The population of this research is healthcare sector companies listed on the Indonesia stock exchange for the period 2016-2020. The sampling technique used was purposive sampling method, which is the data were selected based on certain criteria. Based on predetermined criteria, total sample of 10 companies was obtained. The type of data used is secondary data obtained from the Indonesian capital market directory. Classical assumption test involved normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. The data analysis used was double linear regression analysis, T test partial and F test simultan. The results of this study indicate that (1) Return on assets has a positive and significant effect on stock returns.(2) Debt to equity ratio has a positive and significant effect on stock returns. (3) Earning per share has a negative and significant effect on stock returns. (4) Return on assets, debt to equity ratio and earnings per share simultaneously affect stock returns.   Universitas Batam 2023-02-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1105 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 12 No. 2 (2022): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 12 No 2 (2022): AGUSTUS 2087-7277 10.37776/zuang.v12i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1105/881 Copyright (c) 2023 Fitra Setiadi, Nona Jane Onoyi http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1106 2025-06-04T07:48:15Z Keuangan:ART

PENGARUH KEWAJIBAN KEPEMILIKAN NPWP, PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK (PADA KANTOR PELAYANAN PAJAK PRATAMA DI WILAYAH BATAM SELATAN) One Yantri This study aims to analyze the effect of NPWP ownership obligations, tax audits, and tax collection on tax revenues. Respondents in this study were tax officials (tax authorities) at the Primary Tax Service Office in the South Batam area. The number of tax employees who became the sample of this study were 57 tax employees from the Primary Tax Service Office in the South Batam area. The sampling method used in this study is the census, while the data processing method used is multiple linear regression analysis. The results of the t-test study for NPWP Ownership Obligations of 3,060 with a significant value of 0.003 which is smaller than 0.05, then the NPWP ownership obligation has a significant positive effect on tax revenue. The results of the t-test of tax audits are 7,945 with a significant value of 0.000 which is smaller than 0.05, the Tax Audit has a significant positive effect on tax revenue. While the results of the t-test test for tax collection are 2,314 with a significant value of 0.025, which is smaller than 0.05, so tax collection has a significant positive effect on tax revenue. Based on the results of the F test, the calculated F value is 22,995 with a significance value (sig) = 0.000. Because the value is 0.000 < 0.05, thus Ho is rejected with Ha accepted, then the regression model obtained is significant or it can be said that the effect of NPWP ownership obligations, tax audit, and tax collection has a significant effect on tax revenue. And based on the test results of the coefficient of determination (R2), it is known that the value of R2 is 0.566. From this value, it can be seen that tax revenue is influenced by NPWP Ownership Obligations, tax audits, and tax collection by 0.566 (56.6%) while the remaining 43.4% is influenced by other factors not examined in this study.   Universitas Batam 2023-02-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1106 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 12 No. 2 (2022): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 12 No 2 (2022): AGUSTUS 2087-7277 10.37776/zuang.v12i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1106/882 Copyright (c) 2023 One Yantri http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1107 2025-06-04T07:48:15Z Keuangan:ART

PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Empiris Pada Mahasiswa S1 Program Studi Akuntansi Fakultas Ekonomi Universitas di Kota Batam) Salsa Bania Syarif Nolla Puspita Dewi Mursal This study was aimed to examine wether intellectual, emotional and spiritual quotient have partial effects on the understanding on accounting. This study uses primary data by providing questions in the form of a questionnaire distributed to respondents. The population in this study were students who are still active in the accounting department, totaling 113 students at the Faculty of Economics, Batam University, Batam International University, Putera Batam University and Riau Islands University, then a sample of 113 respondents was taken using the census sampling method. Respondents in this study were undergraduate students majoring in accounting, class of 2017 who were still active, had completed introductory accounting courses 1, introduction to accounting 2, financial accounting 1, cost accounting, advanced financial accounting 1, accounting examination 1, advanced financial accounting 2, examination accounting 2, accounting information systems, and accounting theory and has taken 137 credits. A total of 113 questionnaires were sent and 76 were returned. The data obtained were then processed and analyzed only 76 questionnaires. The statistical methods that used to test the hypotheses was multiple linear regression analysis. The results of this study indicated that partial intellectual, emotional, spiritual intelligence have effects of the understanding level on accounting. Universitas Batam 2023-02-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1107 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 12 No. 2 (2022): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 12 No 2 (2022): AGUSTUS 2087-7277 10.37776/zuang.v12i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1107/883 Copyright (c) 2023 Salsa Bania Syarif, Nolla Puspita Dewi, Mursal http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1108 2025-06-04T07:48:15Z Keuangan:ART

PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 Windy Veronica Bambang Satriawan Nolla Puspita Dewi This study aims to examine the effect of investment decisions, financing decisions, and dividend policy on the firm value. Firm value on this research measured by Price to Book Value (PBV). The study used purposive sampling method for determining the number of sample. Samples in this study were 26 Food and Beverage Companies listed on the Indonesia Stock Exchange, which has published a financial report from 2015-2019. Methods of analysis in this study using multiple regression analysis. The results show that the Investment Decisions partially has a positive and significant effect on firm value, the Funding Decision partially has a positive and insignificant effect on firm value, and Dividend Policy has a positive and insignificant effect on firm value. Simultaneously, the variables Investment Decisions, Funding Decision and Dividend Policy have a significant effect on Firm Value. Universitas Batam 2023-02-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1108 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 12 No. 2 (2022): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 12 No 2 (2022): AGUSTUS 2087-7277 10.37776/zuang.v12i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1108/884 Copyright (c) 2023 Windy Veronica, Bambang Satriawan, Nolla Puspita Dewi http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1109 2023-02-05T20:21:13Z Keuangan:ART

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEPUASAN KERJA DAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL MODERATING (Survei Pada Satuan Kerja Perangkat Daerah di Kabupaten Karimun) Azmia Laily Bambang Satriawan The purpose of this study is to determine and analyze the effects of the Effect of Budget Participation on Manejerial Performance which is moderated by Job Satisfaction and Job Relevant Information. Data from this study were obtained through Primary data in the form of questionnaires distributed for Manejerial Performance in Government Institutions in Karimun Regency with a survey method. The population is the Head of Field as the principal or objective of the research (Manager) and Head of Service as evaluator of Performance Manager (Head of Field). This study used 93 respondents with 24 Heads of Agency in each SKPD and the rest were several heads of fields in the agency. From this research, R Square is 0.780. The results of the significance test of the structural model coefficient (Structural Model Path Coefisient) are Budget Participation with Manejerial Performance has a value of P Value 0.042 and statistics 2.03, Job Satisfaction with Manejerial Performance has a P value of 0.88 and a statistic of 0.14, Job Relevant Information with Management Performance has a value of P Value 0, and a statistic of 6.55. Budget Participation in moderation by Job Satisfaction with Manejerial Performance has a value of P Value 0.34 and statistics of 0.94, Budget Participation moderated by Job Relevant Information with Management Performance has a P value of 0.36 and a statistic of 0.90 . The results of the testing of the Hypothesis show that Budget Participation has a significant influence on Manejerial Performance but the two moderations used in this study cannot moderate Budget Participation on Manejerial Performance. Processing data using Smart PLS 3.0 Universitas Batam 2023-02-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1109 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 12 No. 3 (2022): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 12 No 3 (2022): DESEMBER 2087-7277 10.37776/zuang.v12i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1109/885 Copyright (c) 2023 Azmia Laily, Bambang Satriawan http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1110 2023-02-05T20:21:12Z Keuangan:ART

PENGARUH INTELLECTUAL CAPITAL, RESIKO PEMBIAYAAN, DAN EFISIENSI OPERASIONAL TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN (2017 – 2021) Debee Villocino Ely Kurniawati This study aims to analyze the effect of Intellectual Capital, Financing Risk and Operational Efficiency on Financial Performance. The population in this study are Islamic commercial banks registered with the Financial Services Authority in 2017-2021 as many as 15 companies. The sample selection was carried out using purposive sampling method and the number of samples obtained was 7 banks. The analytical technique used to test the hypothesis is Multiple Regression Analysis using SPSS 25 software. The results of this study indicate that the variables Intellectual Capital and Financing Risk have a significant effect on financial performance and Operational Efficiency has no significant effect on financial performance. Simultaneously, Intellectual Capital, Financing Risk and Operational Efficiency have a significant effect on financial performance. Universitas Batam 2023-02-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1110 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 12 No. 3 (2022): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 12 No 3 (2022): DESEMBER 2087-7277 10.37776/zuang.v12i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1110/886 Copyright (c) 2023 Debee Villocino, Ely Kurniawati http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1111 2023-02-05T20:21:11Z Keuangan:ART

PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER RATIO, DEBT TO EQUITY RATIO TERHADAP PRICE BOOK VALUE DENGAN RETURN ON ASSET SEBAGAI INTERVENING PADA PERUSAHAAN JASA PERHOTELAN DI BURSA EFEK INDONESIA PERIODE 2013-2017 Helprida Simamora Fachruddin This research examines the effect of the current ratio, total asset turnover ratio, debt to equity ratio on the price book value with the return on asset ratio as an intervention variable in the hospitality service company in the IDX. The sampling in this research were 9 companies with a total of 45 annual company financial statements. Based on the result of data analysis, it was obtained that total asset turnover affected significantly on price to book value. On the contrary, current ratio, debt to equity ratio, return on asset ratio and return on asset did not affect significantly on price to book value. Current ratio and Total asset turnover ratio affected positive and have coefficients value is not significant to the company value with Return on asset as intervening ratio. Debt to equity ratio affected negative and have coefficients value is not significant to the company value with Return on asset as intervening variable in hospitality services companies on the IDX period 2013-2017. Universitas Batam 2023-02-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1111 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 12 No. 3 (2022): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 12 No 3 (2022): DESEMBER 2087-7277 10.37776/zuang.v12i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1111/887 Copyright (c) 2023 Helprida Simamora, Fachruddin http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1112 2023-02-05T20:21:11Z Keuangan:ART

PENGARUH PROFESIONALISME AUDITOR, PENGALAMAN AUDITOR, DAN INDEPENDENSI AUDITOR TERHADAP MATERIALITY CONSIDERATION DENGAN FEE AUDIT SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIK DI KOTA BATAM Nadiatul Wahdah Nolla Puspita Dewi The purpose of this study is to see the effect of auditor professionalism, auditor experience, and auditor independence partially on materiality consideration. This study also aims to prove audit fees as a moderating variable. The type of research used is quantitative research. The sampling technique used non-probability sampling with saturated sampling method (census). The population and sample of this research are 45 auditors who work in 7 KAPs in Batam City. The type of data used is primary data with data collection techniques using questionnaires. The data analysis techniques used are: descriptive statistical analysis, data quality test, outer model test, inner model test, and hypothesis testing using path coefficients. In this study using SPSS version 25 for windows to test the validity, reliability and descriptive analysis and wrapPLS version 8 for hypothesis testing. The results of this study indicate that: auditor professionalism has a significant positive effect on materiality consideration, auditor experience has a significant positive effect on materiality consideration, auditor independence has a significant positive effect on materiality consideration, audit fees moderate the relationship between auditor professionalism and materiality consideration, audit fees moderate the relationship between auditor experience and materiality consideration, audit fees moderate the relationship between auditor independence and materiality consideration. Universitas Batam 2023-02-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1112 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 12 No. 3 (2022): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 12 No 3 (2022): DESEMBER 2087-7277 10.37776/zuang.v12i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1112/888 Copyright (c) 2023 Nadiatul Wahdah, Nolla Puspita Dewi http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1113 2023-02-05T20:21:10Z Keuangan:ART

PENGARUH DER, EPS, DAN FIRM SIZE TERHADAP HARGA SAHAM DENGAN INFLASI SEBAGAI VARIABEL MODERASI PADA INDEKS SAHAM LQ45 DI BEI PERIODE 2013 – 2017 Priska Liadi Aminullah Assegaf Chablullah Wibisono This study aims to analyze the effect of DER, EPS, and Firm Size moderated by the inflation rate on LQ45 index stock prices on the Indonesia Stock Exchange (IDX) for the period 2013 – 2017. This study will use the SmartPLS application as a data analysis tool which will be described with descriptive statistical methods. In the future, this research is expected to be a material consideration for investors regarding decision making on buying/selling shares on the IDX. The results found in this study are the ability of the variables DER, EPS, Firm Size, and Inflation to explain 77.8% of the changes that occur in the stock prices of LQ45 index companies on the Indonesia Stock Exchange. Taken together the variables DER, Firm Size and Inflation have a weak influence on the Stock Price variable. The EPS variable as an independent variable jointly has a strong influence on the stock price variable. However, when all variables are moderated by the inflation rate variable, their collective effect on the stock price variable is weak. EPS and Firm Size have a significant effect on the company's stock price. DER has an effect on changes in stock prices but not significantly. The inflation rate does not moderate the effect of DER and EPS on company stock prices, but the inflation rate does moderate the effect of firm size on the stock prices of companies listed on the LQ45 index company on the IDX for the period 2013 – 2017. Universitas Batam 2023-02-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1113 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 12 No. 3 (2022): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 12 No 3 (2022): DESEMBER 2087-7277 10.37776/zuang.v12i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1113/889 Copyright (c) 2023 Priska Liadi, Aminullah Assegaf, Chablullah Wibisono http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1114 2023-02-05T20:21:09Z Keuangan:ART

PENGARUH INFLASI, LEVERAGE DAN SALES GROWTH TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 One Yantri This study aims to determine and analyze the effect of Inflation, Leverage and Sales Growth on Stock Return (Empirical Study of Food and Beverage Companies listed on the Indonesia Stock Exchange for the Period 2017-2021). This research is a quantitative research with the type of explanatory research. The secondary data sources used are inflation rates, leverage, sales growth, and stock returns from Food and Beverage companies listed on the IDX during 2017-2021. With a population of 72 Food and Beverage companies. The data analysis method used is descriptive statistics, classical assumption test, and multiple linear regression analysis. Analysis of research data that has been obtained using the application program Statistical Package for the Social Sciences (SPSS) version 25. The results show the value of multiple linear regression Y = -0.004 + 0.335 X1 + 0.748 X2 - 0.001 X3 + e, partially inflation has a positive effect significant to Stock Return, with t count of 2.471 and a significance value of 0.015. Leverage has a positive and significant effect on stock returns with a t count of 4.920 and a significance value of 0.000. Sales Growth has an insignificant negative effect on Stock Return, with a t count of -0.343 and a significance value of 0.733. Meanwhile, Inflation, Leverage and Sales Growth simultaneously have a significant effect on Stock Return, with the F test value of simultaneous significance of 0.000. The coefficient of determination of Inflation, Leverage, Sales Growth affects Stock Return of 0.468 or 46.8% and the remaining 53.2% is explained by other factors not examined in this study. Universitas Batam 2023-02-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1114 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 12 No. 3 (2022): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 12 No 3 (2022): DESEMBER 2087-7277 10.37776/zuang.v12i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1114/890 Copyright (c) 2023 One Yantri http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1115 2023-02-05T20:21:08Z Keuangan:ART

FAKTOR FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN YANG TERDAFTAR DI BEI Raymond, Raymond Dian Lestari Siregar Mohamad Gita Indrawan Evan Rosiska Torang Harison Sibuea In the principle of financial management it is said that the company's ability to earn profits is inversely proportional to liquidity. The higher the liquidity, the better the company's position in the eyes of creditors because there is a greater possibility that the company will be able to pay its obligations on time from the point of view of shareholders. high liquidity is not always profitable because it has the opportunity to generate idle funds which could actually be used to invest in projects that benefit the company. Based on this background, researchers are interested in conducting a study on the effect of liquidity and solvency on profitability that occurs in banking companies listed on the Indonesia Stock Exchange. Based on the test results, it can be concluded that firstly, liquidity has a positive but not significant effect on profitability. This can be seen from the results of the significant value of the liquidity variable (CR) which is 0.914, which is greater than 0.05. Based on the test results, the first hypothesis in this study was rejected. Second, solvency has a negative and not significant effect on profitability. This can be seen from the results of the significant value of the solvency variable (DAR) which is 0.113 which is smaller than 0.05. Based on the test results, the second hypothesis in this study was rejected Universitas Batam 2023-02-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1115 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 12 No. 3 (2022): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 12 No 3 (2022): DESEMBER 2087-7277 10.37776/zuang.v12i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1115/891 Copyright (c) 2023 Raymond Raymond, Dian Lestari Siregar, Mohamad Gita Indrawan, Evan Rosiska, Torang Harison Sibuea http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1187 2023-07-25T19:36:05Z Keuangan:ART

PENGARUH PERSONAL CAPABILITY, KECANGGIHAN DAN PEMANFAATAN TEKNOLOGI TERHADAP EFEKTIFITAS SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN PELAYARAN KEPULAUAN RIAU Eko Prihananto Nolla Puspita Dewi Penggunaan SIA dapat meningkatkan kualitas informasi, mengurangi biaya informasi, meningkatkan ketepatan dalam pengambilan keputusan, dan meningkatkan pembagian pengetahuan (knowledge sharing). Output dari sistem informasi akuntansi adalah informasi-informasi yang akan berguna dalam mengukur kinerja keuangan dan menghasilkan laporan keuangan perusahaan yang akurat. Dalam penyusunan laporan keuangan tidak jarang terdapat kesalahankesalahan dalam pencatatan. Pemanfaatan teknologi informasi dalam hal ini penggunaan komputer dapat membantu proses pengumpulan informasi lebih cepat dan tepat. Tujuan penelitian ini untuk menganalisis dan mengetahui pengaruh personal capability, kecanggihan dan pemanfaatan teknologi secara simultan dan parsial terhadap efektifitas sistem informasi akuntansi pada perusahaan pelayaran Kepulauan Riau. Metode penelitian menggunakan mtode kuantitatif deskriptif. Hasil penelitian diperoleh personal capability berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi pada perusahaan pelayaran Kepulauan Riau. Hasil penelitian diperoleh kecanggihan teknologi berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi pada perusahaan pelayaran Kepulauan Riau.  Hasil penelitian diperoleh pemanfaatan teknologi berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi pada perusahaan pelayaran Kepulauan Riau.   Universitas Batam 2023-07-26 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1187 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 13 No. 1 (2023): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 13 No 1 (2023): APRIL 2087-7277 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1187/969 Copyright (c) 2023 Eko Prihananto, Nolla Puspita Dewi http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1188 2023-07-25T19:36:05Z Keuangan:ART

PENGARUH CORPORATE SOCIAL RESPONSIBILITY(CSR), KONSERVATISME AKUNTANSI, DAN INCOME SMOOTHING TERHADAP EARNING RESPONSE COEFFICIENT (ERC) PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BAVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 2017-2021 Fani Frandika Bambang Satriawan Nona Jane Onoyi This study aims to test and analyze the Effect of Corporate Social Responsibility, Accounting Conservatism and Income Smoothing on the Earning Response Coefficient in Food And Baverage Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (2017-2021). These research techniques include quantitative research. The data used in this study is in the form of annual financial statements of Food And Baverage companies listed on the Indonesia Stock Exchange 2017-2021. The sampling technique uses the Purposive Sampling method. Its population is 72 enterprises. The sample that meets the criteria is 15 Companies. The analysis technique used in this study is multiple linear regression analysis with the help of the SPSS program.Based on the results of data analysis using SPSS 22, it shows that Corporate Social Responsibility is partially significantly positive to the Earning Response Coefficient with a significance value of 0.000, Accounting Conservatism partially has an insignificant negative effect on the Earning Response Coefficient of 0.651 and Income Smoothing partially has an insignificant negative effect on the Earning Response Coefficient with a significance value of 0, 278. Simultaneously the variables Corporate Social Responsibility, Accounting Conservatism And Income Smoothing had a significant effect on the Earning Response Coefficient with a significance value of 0.001. Universitas Batam 2023-07-26 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1188 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 13 No. 1 (2023): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 13 No 1 (2023): APRIL 2087-7277 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1188/970 Copyright (c) 2023 Fani Frandika, Bambang Satriawan, Nona Jane Onoyi http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1189 2023-07-25T19:36:04Z Keuangan:ART

PENGARUH PERTUMBUHAN PENJUALAN, STRUKTUR MODAL DAN KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR KIMIA YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2017-2021 Febbina Astiasari Mursal This study aims to examine and analyze the influence of sales growth, capital structure, and financial performance on stock prices in chemical companies listed on the Indonesia Stock Exchange in 2017-2021. This research includes quantitative research. The data used in this study are in the form of annual financial statements of Chemical Sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used was the purposive sampling method. The population was 69 companies. Samples that meet the criteria are 12 companies. The analytical technique used in this study is multiple linear regression analysis with the help of the SPSS program. Based on the results of the analysis and using SPSS 25, it shows that Sales Growth partially has an insignificant negative effect on Stock Prices with a significance value of 0.518, Capital Structure partially has a significant negative effect on Stock Prices with a value of 0.046, and Financial Performance partially has a significant positive effect on The share price with a significant value is 0.007. Simultaneously, the variables of sales growth, capital structure, and financial performance have a significant effect on stock prices with a significant value of 0.016. Universitas Batam 2023-07-26 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1189 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 13 No. 1 (2023): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 13 No 1 (2023): APRIL 2087-7277 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1189/971 Copyright (c) 2023 Febbina Astiasari, Mursal http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1190 2023-07-25T19:36:03Z Keuangan:ART

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE (2017-2021) Desy Rahmawati Ely Kurniawati This study aims to examine and analyze the effect of Corporate Social Responsibility, Intellectual Capital and Profitability on firm value in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2017-2022. This research includes quantitative research. The data used in this study are in the form of annual financial reports of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used was the purposive sampling method. The population is 72 companies. Samples that meet the criteria are 19 companies. The analytical technique used in this study is multiple linear regression analysis with the help of the SPSS program. Results of data analysis using SPSS 25, it shows that Corporate Social Responsibility partially has an insignificant negative effect on Firm Value with a significance value of 0.787, Intellectual Capital partially has a significant negative effect on Firm Value with a significance value of 0.000, and Profitability partially has a significant positive effect. to Company Value with a significance value of 0.000. Simultaneously the variables of Corporate Social Responsibility, Intellectual Capital, and Profitability have a significant effect on Firm Value with a significance value of 0.000. Universitas Batam 2023-07-26 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1190 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 13 No. 1 (2023): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 13 No 1 (2023): APRIL 2087-7277 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1190/972 Copyright (c) 2023 Desy Rahmawati, Ely Kurniawati http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1191 2023-07-25T19:36:02Z Keuangan:ART

PENGARUH INFLASI, LEVERAGE DAN SALES GROWTH TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 One Yantri Suyanto Benni Sumarman This study aims to determine and analyze the effect of Inflation, Leverage and Sales Growth on Stock Return (Empirical Study of Food and Beverage Companies listed on the Indonesia Stock Exchange for the Period 2017-2021). This research is a quantitative research with the type of explanatory research. The secondary data sources used are inflation rates, leverage, sales growth, and stock returns from Food and Beverage companies listed on the IDX during 2017-2021. With a population of 72 Food and Beverage companies. The data analysis method used is descriptive statistics, classical assumption test, and multiple linear regression analysis. Analysis of research data that has been obtained using the application program Statistical Package for the Social Sciences (SPSS) version 25. The results show the value of multiple linear regression Y = -0.004 + 0.335 X1 + 0.748 X2 - 0.001 X3 + e, partially inflation has a positive effect significant to Stock Return, with t count of 2.471 and a significance value of 0.015. Leverage has a positive and significant effect on stock returns with a t count of 4.920 and a significance value of 0.000. Sales Growth has an insignificant negative effect on Stock Return, with a t count of -0.343 and a significance value of 0.733. Meanwhile, Inflation, Leverage and Sales Growth simultaneously have a significant effect on Stock Return, with the F test value of simultaneous significance of 0.000. The coefficient of determination of Inflation, Leverage, Sales Growth affects Stock Return of 0.468 or 46.8% and the remaining 53.2% is explained by other factors not examined in this study. Universitas Batam 2023-07-26 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1191 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 13 No. 1 (2023): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 13 No 1 (2023): APRIL 2087-7277 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1191/973 Copyright (c) 2023 One Yantri, Suyanto, Benni Sumarman http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1505 2024-08-26T04:15:57Z Keuangan:ART

PENGARUH BELANJA MODAL DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN DAERAH DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL PEMODERASI Indriastuti, Larasati Satriawan, Bambang The purpose of this study was conducted to determine the effect of capital expenditures and balancing funds on regional financial. To find out Regional Original Income (PAD) as a moderating variable that moderates the relationship between Capital Expenditures and Balancing Funds on Regional Financial Performance in Regency and City Governments in the Riau Archipelago Province. The population is 7 districts/cities in the Riau Archipelago which were sampled with the 2011-2017 observation period. This study uses partial regression analysis (Partial Least Square / PLS) to test the five hypotheses proposed in this study. Each hypothesis will be analyzed using Smart PLS 2.0 software to examine the relationship between variables. The results showed that Capital Expenditures had no significant effect on Regional Financial Performance, as indicated by the t-statistic value of 0.029 which is smaller than the t-table value of 1.674. Balancing Funds obtained a p-value of 0.001 with a t-statistic value of 3.203 > 1.674, which means that Balancing Funds have a significant positive effect on Regional Financial Performance with a significance level above 5% (significant). The test results for Regional Original Income (PAD) moderate the relationship between Capital Expenditures obtaining a p-value of 0.347 with a t-statistic value of -0.941 <1.674 t-table which means that the Regional Original Income (PAD) variable moderates the relationship between Capital Expenditure of 0.85% which has no significant effect with significance on Regional Financial Performance above 5% (significant). Local Own Revenue (PAD) moderates the relationship between Balancing Funds on Regional Financial Performance with a p-value of 0.727 with a t-statistic value of 0.349 <1.674 which means that Regional Original Income (PAD) moderates the relationship between Balancing Funds that has no significant effect on Regional Financial Performance with a significance level below 5% (significant). The F table value is at 5% significance with df1 = 3 and df2 = (49-3) of 2.84. The Fhiung value of the regional financial performance variable (12.31) is greater than (<) the Ftable value (2.84), with this result there is a mutual influence between the variables Capital Expenditures, Balancing Funds on Regional Financial Performance. Universitas Batam 2024-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1505 10.37776/zuang.v13i2.1505 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 13 No. 2 (2023): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 13 No 2 (2023): AGUSTUS 2087-7277 10.37776/zuang.v13i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1505/1214 Copyright (c) 2024 Larasati Indriastuti, Bambang Satriawan http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1506 2024-08-26T04:15:56Z Keuangan:ART

PENGARUH LINGKUNGAN KERJA, PERTIMBANGAN PASAR KERJA DAN JENJANG KARIR TERHADAP PEMILIHAN KARIR SEBAGAI AUDITOR Fatmawati, Yeni Wibisono, Chablullah This study aims to determine the influence of the work environment, labor market considerations and career paths on the selection of careers as auditors This study uses independent variables namely the work environment, labor market considerations, and career paths. The dependent variable is the choice of career as an auditor at the University in Batam.   The population used in this study were universities in Batam City, the sample used was students majoring in accounting at several universities in the city of Batam. The sample was taken using the Slovin formula and the respondent data was obtained from 83 questionnaire respondents.Moderation statistical method uses multiple linear regression analysis, hypothesis testing t statistic test and F statistical test.These results indicate that the work environment variable has a positive effect on career selection as an auditor. Job market consideration variables have a positive effect on career selection as an auditor. Meanwhile, Career Path variable has a positive effect on career selection as an auditor. Simultaneously, the work environment, labor market considerations and career paths have a significant influence on career selection as an auditor. Universitas Batam 2024-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1506 10.37776/zuang.v13i2.1506 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 13 No. 2 (2023): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 13 No 2 (2023): AGUSTUS 2087-7277 10.37776/zuang.v13i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1506/1205 Copyright (c) 2024 Yeni Fatmawati, Chablullah Wibisono http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1507 2024-08-26T04:15:55Z Keuangan:ART

PENGARUH PERSEPSI KEBERMANFAATAN, KEMUDAHAN KEPUASAN, KECEPATAN, KEAMANAN DAN KERAHASIAAN TERHADAP PENGGUNAAN E-FILLING PADA WAJIB PAJAK BADAN DI KPP MADYA BATAM Fawzi, Zikri Onoyi, Nona Jane One of the biggest sources of state revenue is tax revenue. Taxes are obtained from community contributions (taxpayers) using a self assessment system. To improve taxpayer compliance, the Directorate General of Taxes always strives to optimize services, one of which is to utilize information and communication technology by implementing an e-filling system. This study aims to determine the Perception of Usefulness, Ease, Satisfaction, Speed, Security and Confidentiality influence partially and simultaneously on users for taxpayers. This study uses quantitative research methods. The sample of this study is a Corporate Taxpayer who is registered with the KPP Madya Batam. Data collection techniques using questionnaires. The analysis used is multiple linear analysis techniques, as well as t test and F test T test showed that the five independent variables studied had a positive effect on the dependent variable using e-filling. But there are two variables that are not significant, namely the variable Perception of Utilization and Perception of Security and Confidentiality. As well as a significant effect based on F test where the F value is 8.607 and the significance is 0,000. Universitas Batam 2024-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1507 10.37776/zuang.v13i2.1507 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 13 No. 2 (2023): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 13 No 2 (2023): AGUSTUS 2087-7277 10.37776/zuang.v13i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1507/1213 Copyright (c) 2024 Zikri Fawzi, Nona Jane Onoyi http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1508 2024-08-26T04:15:54Z Keuangan:ART

PENGARUH GROWTH OPPORTUNITY, BUSINESS RISK DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Permata, Dyana Oksevira Kurniawati, Ely This study aims to examine and analyze the Effect of Growth Opportunity, Business Risk and Profitability on Capital Structure in Mining Companies listed on the Indonesia Stock Exchange in 2017-2021. This research includes quantitative research. The data used in this study are the annual financial statements of mining companies listed on the Indonesia Stock Exchange in 2017- 2021. The sampling technique used was the purposive sampling method. The population is 69 companies. Samples that meet the criteria are 8 companies. The analytical technique used in this study is multiple linear regression analysis with the help of the SPSS program. Based on the results of data analysis using SPSS 25, it shows that growth opportunity partially has a negative and insignificant effect on capital structure with a significance value of -4.610, business risk partially has a significant negative effect on capital structure with a significance value of 0.224, and profitability partially has a positive effect. and significant to the capital structure with a significance value of 0.005. Simultaneously the variables of Growth Opportunity, Business Risk and Profitability on Capital Structure with a significance value of 0.200 Universitas Batam 2024-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1508 10.37776/zuang.v13i2.1508 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 13 No. 2 (2023): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 13 No 2 (2023): AGUSTUS 2087-7277 10.37776/zuang.v13i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1508/1212 Copyright (c) 2024 Dyana Oksevira Permata, Ely Kurniawati http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1509 2024-08-26T04:15:54Z Keuangan:ART

PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Ridha, Mochamad Dewi, Nolla Puspita Mursal, Mursal This study aimed to determine the effect of financial ratios on stock returns of manufacture company listed in Indonesia Stock Exchange (IDX) during the period 2017-2021, either partially or simultaneously. Financial ratios studied were: current ratio (CR), debt to equity ratio (DER), return on asset (ROA), total assets turnover (TATO) and price to book value (PBV). The population in this study were manufacture companies listed in Indonesia Stock Exchange (IDX) during the period 2017-2021. Samples were 62 manufacture companies that obtained by using purposive sampling method. Data collection techniques used were documentation. Methods used for data analysis performed by multiple linear regression. These results indicate that the partial CR and TATO variable has positive effect and DER has negative effect on stock returns, while ROA and PBV has no effect. Simultaneously CR, DER, ROA, TATO, and PBV has effect on stock returns. The result of the coefficient of determination (Adjusted R2) obtained a value of 0,322, this indicates that the variable CR, DER, ROA, TATO, and PBV has effect on stock returns on manufacture company listed in Indonesia Stock Exchange (IDX) during the period 2012-2015 amounted 32,2%. Universitas Batam 2024-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1509 10.37776/zuang.v13i2.1509 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 13 No. 2 (2023): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 13 No 2 (2023): AGUSTUS 2087-7277 10.37776/zuang.v13i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1509/1215 Copyright (c) 2024 Mochamad Ridha, Nolla Puspita Dewi, Mursal Mursal http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1510 2024-08-26T04:16:47Z Keuangan:ART

THE INFLUENCE OF PROFITABILITY RATIO AND ACTIVITY RATIO ON FINANCIAL PERFORMANCE IN AUTOMOTIVE SUB-SECTOR MANUFACTURING COMPANIES AND THEIR COMPONENTS LISTED ON THE INDONESIAN STOCK EXCHANGE YEAR 2018-2022 AnNushair, Hakam Suyanto, Suyanto Yantri, One This research aims to examine and analyze the influence of profitability ratios and activity ratios on financial performance in automotive sub-sector manufacturing companies and their components listed on the Indonesian Stock Exchange in 2018- 2022. This research includes quantitative research. The data used in this research is in the form of annual financial reports of Automotive and Component Subsector Manufacturing companies listed on the Indonesia Stock Exchange for 2018-2022. The sampling technique uses the Purposive Sampling method. The population is 15 companies. The sample that meets the criteria is 10 companies. The analysis technique used in this research is multiple linear regression analysis with the help of the SPSS program. Based on the results of data analysis using SPSS 25, it shows that the Profitability Ratio which is proxied by ROE and ROA has a significant effect on financial performance with a significance value of ROE of 0.028 and a significance value of ROA of 0.011, the Activity Ratio which is proxied by Inventory Turnover & Total Asset Turnover has a significant effect on performance. finance with an ITO significance value of 0.013 and a TATO significance value of 0.050. Simultaneously, the Profitability Ratio and Activity Ratio variables have a significant effect on financial performance with a significance value of 0.008. Universitas Batam 2024-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1510 10.37776/zuang.v13i3.1510 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 13 No. 3 (2023): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 13 No 3 (2023): DESEMBER 2087-7277 10.37776/zuang.v13i3 Copyright (c) 2024 Hakam AnNushair, Suyanto Suyanto, One Yantri http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1511 2024-08-26T04:16:46Z Keuangan:ART

PENGARUH PENGHARGAAN FINANSIAL, PERTIMBANGAN PASAR KERJA DAN MOTIVASI DIRI TERHADAP PEMILIHAN KARIER SEBAGAI AKUNTAN PADA MAHASISWA AKUNTANSI DI UNIVERSITAS BATAM, UNIVERSITAS RIAU KEPULAUAN DAN UNIVERSITAS UNIVERSAL Ayu, Bela Tri Dewi, Nolla Puspita Career is a person's process of building a job or working their way up work in stages to get maximum results or that expected of that person within a certain period of time. Career selection appropriate and in accordance with a person's interests and talents is a stageearly in career formation. So that someone can choose a suitable career with what is expected he must consider the influencing factors career choice. The accounting profession currently has an important role for entities business, government and society because they are considered as one of the parties able to make a major contribution in solving their problems face The aim of this research is to obtain empirical evidence of influence financial reward, consideration Job market and self-motivation in choosing a career as an accountant. This research was conducted at the Faculty of Economics and Business, Batam University, Riau Islands University and Universal University. The sampling method used is the purposive sampling method, while the data collection method was carried out using a questionnaire. The number of research samples used was 87 respondents. Analysis techniques The data used is a multiple linear regression analysis technique. Research result This shows that Financial Rewards, Job Market Considerations and Self-Motivation have a positive influence on choosing a career as an accountant. Universitas Batam 2024-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1511 10.37776/zuang.v13i3.1511 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 13 No. 3 (2023): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 13 No 3 (2023): DESEMBER 2087-7277 10.37776/zuang.v13i3 Copyright (c) 2024 Bela Tri Ayu, Nolla Puspita Dewi http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1512 2024-08-26T04:16:45Z Keuangan:ART

PENGARUH INVENTORY TURNOVER, FIXED ASSET TURNOVER, RECEIVABLE TURNOVER, DAN SALES GROWTH TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021 Zyudistira, Dino Onoyi, Nona Jane Kurniawati, Ely The purpose of this study was to determine the effect of Inventory Turnover (X1), Fixed Asset Turnover (X2), Receivable Turnover (X3), and Sales Growth (X4) both partially and simultaneously on the profitability. In this research use the ratio of Return on Equity as the dependent variable or variable (Y). The results of t test partially Inventory Turnover has t count value -2.513 or less than the t table value 1.97912 and significant value 0.013 less than 0.05, the conclusion is Inventory Turnover has negative correlation and significant effect. Fixed Asset Turnover has a t count 6.228 or greater than t table value 1.97912 and significant value 0.000 less than 0.05, the conclusion is Fixed Asset Turnover has positive correlation and significant effect. Receivable Turnover has t count value -2.062 or less than t table value 1.97912 and significant value of 0.041 less than 0.05, the conclusion is Receivable Turnover has negative correlation and significant effect. Sales Growth has t count value 2.916 or greater than t table value 1.97912 and a significant value of 0.004 less than 0.05, the conclusion is Fixed Asset Turnover has positive correlation and significant effect.  The f test results has f count value 12.776 with a significance level of 0.000 which means that simultaneously Inventory Turnover, Fixed Asset Turnover, Receivable Turnover, and Sales Growth have significant effect on Return on Equity.  Results coefficient of determination showed the capability of four independen variables is at 26.7%, meanwhile 73.3% is explained by others variable which not included in this research model. Universitas Batam 2024-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1512 10.37776/zuang.v13i3.1512 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 13 No. 3 (2023): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 13 No 3 (2023): DESEMBER 2087-7277 10.37776/zuang.v13i3 Copyright (c) 2024 Dino Zyudistira, Nona Jane Onoyi, Ely Kurniawati http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1513 2024-08-26T04:16:45Z Keuangan:ART

PENGARUH ARUS KAS INVESTASI, INVENTORY TURN OVER, DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2017 – 2021 Yantri, One Mursal, Mursal Atmini, Tri This study aims to determine the effect both simultaneously and partially between Investment Cash Flow, Inventory Turnover, and accounting profit on stock returns of Food and Beverage companies. This research was conducted at Food and Beverage companies in the period 2017-2021. The data used in this study is secondary data in the form of financial statements and information on company stock prices. Research data obtained from www.idx.co.id. The sampling technique used is purpose sampling, which is based on certain criteria so that 15 companies are obtained as research samples. The analysis technique used is multiple linear regression analysis. The results of this study indicate that simultaneously Investment Cash Flow, Inventory Turnover, and accounting profit affect stock returns. Partially, Investment Cash Flow, Inventory Turnover, and accounting profit affect stock returns. The higher the Investment Cash Flow, Inventory Turnover, and accounting profit, the higher the return received by investors. Conversely, the smaller the Investment Cash Flow, Inventory Turnover, and accounting profit, the smaller the return that investors will receive. Universitas Batam 2024-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1513 10.37776/zuang.v13i3.1513 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 13 No. 3 (2023): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 13 No 3 (2023): DESEMBER 2087-7277 10.37776/zuang.v13i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1513/1204 Copyright (c) 2024 One Yantri, Mursal Mursal, Tri Atmini http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1514 2024-08-26T04:16:44Z Keuangan:ART

PENGARUH STRUKTUR MODAL, KINERJA KEUANGAN, DAN RISIKO KEUANGAN TERHADAP NILAI PERUSAHAAN Lianasari, Yovita Wenny Satriawan, Bambang This study aims to determine the Influence of Capital Structure, Financial Performance, and Financial Risks on Corporate Values.  As for the data collection method was used a purposive sampling. The population in this research is a company engaged in Sub-Sector Cosmetic and Household Needs Companies listed on the Indonesia Stock Exchange. Registered companies are 6 companies. From the total 6 companies, the authors took            5 companies as samples. The data of this research is secondary data obtained from the company's annual report in 2012 - 2016. Data processing in this research used a multiple linear regression analysis model with SPSS software version 22 of 2018 assistance.From the results of the research t test found that the ratio of capital structure and financial performance has a positive and significant effect on the value of the company. However, Financial Risks have a negative and significant effect on Company Value. Whereas through the F Test, it was found that the Capital Structure, Financial Performance, and Financial Risks simultaneously had a significant effect on the Value of the Company in the Cosmetics and Household Purposes Company in 2012 - 2016. Universitas Batam 2024-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1514 10.37776/zuang.v13i3.1514 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 13 No. 3 (2023): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 13 No 3 (2023): DESEMBER 2087-7277 10.37776/zuang.v13i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1514/1206 Copyright (c) 2024 Yovita Wenny Lianasari, Bambang Satriawan http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1515 2024-08-26T04:17:35Z Keuangan:ART

ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN ASURANSI KONVENSIONAL DAN ASURANSI SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Onoyi, Nona Jane Nirwansyah, Hasyaridho Satriawan, Bambang This study aimed to compare the financial performance of Takaful and Conventional listed on the stock exchanges in Indonesia. Year study period 2020-2022 using Common Size and Trends Index Numbers. The method applied in this study was quantitavie method. The samples of this study were 6 insurance companies in 2020-2022 and selected using purposive sampling technique. The types of data used on this study was secondary data. The method of data collection was company financial report and the technique of descriptive analysis. hypothesis testing using the "Independent Sample t-Test" to see the difference in financial performance Takaful and conventional insurance as a whole. The test results showed that there was no significant difference between the financial performance of Takaful and conventional insurance. However, if viewed from the mean (average) of various methods used during the 2020-2022 overall Takaful and conventional insurance alike. Universitas Batam 2024-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1515 10.37776/zuang.v14i1.1515 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 14 No. 1 (2024): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 14 No 1 (2024): APRIL 2087-7277 10.37776/zuang.v14i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1515/1207 Copyright (c) 2024 Nona Jane Onoyi, Hasyaridho Nirwansyah, Bambang Satriawan http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1516 2024-08-26T04:17:34Z Keuangan:ART

PENGARUH NILAI TUKAR, SUKU BUNGA SBI DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BEI PERIODE 2017-2021 Lubis, Anna Aisyah Yantri, One Windayati, Diana Titik This research aims (1) to determine the effect of the exchange rate on stock prices listed on the Indonesia Stock Exchange for the 2017-2021 period, (2) to determine the effect of the Bank Indonesia Certificate Interest Rate on stock prices listed on the Indonesia Stock Exchange for the 2017-2021 period, (3 ) to determine the effect of profitability on stock prices listed on the Indonesia Stock Exchange for the 2017-2021 period, and (4) to determine the simultaneous effect of exchange rates, Bank Indonesia Certificate interest rate and profitability on stock prices listed on the Indonesia Stock Exchange for the 2017-2021 period. . The method used in this study is a quantitative method. The test results are linear regression equation Y = 65.450 – 6.052 X2 + 0.330 X1 – 0.100 X3 + e. Partially, the exchange rate has a significant negative effect with a t-count value of -3.084 and a significance value of 0.003. The Bank Indonesia Certificate interest rate has no significant positive effect with a t-count value of 0.852 and a significance value of 0.396. Profitability has an insignificant negative effect with a t-count value of -1.658 and a significance value of 0.100. Simultaneously the exchange rate, Bank Indonesia Certificate interest rate and profitability affect the stock price with a value of 0.008. The Adjusted R Square value of exchange rates Bank Indonesia Certificate interest rate, and profitability on stock prices is 9.6% while 90.4% is influenced by other variables not discussed in this study. Universitas Batam 2024-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1516 10.37776/zuang.v14i1.1516 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 14 No. 1 (2024): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 14 No 1 (2024): APRIL 2087-7277 10.37776/zuang.v14i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1516/1208 Copyright (c) 2024 Anna Aisyah Lubis, One Yantri, Diana Titik Windayati http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1517 2024-08-26T04:17:33Z Keuangan:ART

PENGARUH RETURN ON ASSETS, LEVERAGE DAN KOMITEAUDIT TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Kurniawati, Ely Nuraslina, Nuraslina The aim of this research is to see the partial influence of Return on Assets, Leverage, Audit Committee on Tax Avoidance. The type of research used is quantitative research. The sampling technique uses a purposive sample method. The population and sample in this study were 114 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The type of data used is secondary data using data sources taken from previously available research. The data analysis techniques used are: descriptive statistical analysis, classical assumption test, multicollinearity test, multiple linear analysis test, hypothesis test. In this research, SPSS version 26 for Windows was used to test validity, reliability and descriptive analysis to test hypotheses. The results of this research show that: Return on Assets has a significant negative effect on tax avoidance, Leverage has a significant positive effect on tax avoidance and the Audit Committee has an insignificant negative effect on tax avoidance. Universitas Batam 2024-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1517 10.37776/zuang.v14i1.1517 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 14 No. 1 (2024): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 14 No 1 (2024): APRIL 2087-7277 10.37776/zuang.v14i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1517/1209 Copyright (c) 2024 Ely Kurniawati, Nuraslina Nuraslina http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1518 2024-08-26T04:17:33Z Keuangan:ART

SISTEM INFORMASI AKUNTANSI PENJUALAN PADA KOPERASI BUDI LUHUR BERBASIS TECHNOPRENEUR DI TANJUNG PIAYU BATAM Undaresta, Milleni Nurizatillah Dewi, Nolla Puspita Sumarman, Benni The purpose of this research is to determine the sales accounting information system at the Budi Luhur Cooperative in Tanjung Piayu. The problem studied in this cooperative is a technopreneur-based accounting information system regarding the characteristics, elements and procedures of accounting information systems. This research is descriptive qualitative research and data sources that use primary data and secondary data. Primary data was obtained from interviews and direct observation and secondary data was obtained through books and proof of cooperative transactions. The results of this research provide information that the accounting information system in the Budi Luhur cooperative is appropriate but still has shortcomings. This can be seen from several problems, namely the occurrence of duplicate tasks and some still using Microsoft Excel so that errors can occur in inputting data. And from this research it is hoped that the Budi Luhur cooperative can use the same system application so that it can minimize the occurrence of errors in inputting data and can make it easier to input data automatically. Universitas Batam 2024-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1518 10.37776/zuang.v14i1.1518 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 14 No. 1 (2024): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 14 No 1 (2024): APRIL 2087-7277 10.37776/zuang.v14i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1518/1210 Copyright (c) 2024 Milleni Nurizatillah Undaresta, Nolla Puspita Dewi, Benni Sumarman http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1519 2024-08-26T04:17:32Z Keuangan:ART

THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY AND ACCOUNTING INFORMATION SYSTEMS ON EFECTIVENESS OF BOS FUND MANAGEMENT ON BATAM STATE HIGH SCHOOL Edison, Nurul Rahmatunisya Mursal, Mursal Suyanto, Suyanto Schools are one of the public sector organizations engaged in the education sector that has played an important role in producing quality generations. The goal of national education is to train a young generation with personality, intelligence, and skill. This study analyzes the effect of accountability, transparency and accounting information systems on the effectiveness of Bos fund management. The research method is quantitative research using multiple regression analysis and hypothesis testing. The results of this study are accountability has a positive and significant effect on the effectiveness of the management of Boss funds at Batam Negri High School, transparency has a positive and significant effect on the effectiveness of the management of Boss funds at Batam Negri High School, Accounting Information Systems has a positive and significant effect on the effectiveness of the management of Boss funds at Batam Negri High School, and together accountability, transparency and accounting information systems have a positive and significant effect on the effectiveness of the management of Boss funds at Batam Negri High School. Universitas Batam 2024-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1519 10.37776/zuang.v14i1.1519 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 14 No. 1 (2024): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 14 No 1 (2024): APRIL 2087-7277 10.37776/zuang.v14i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1519/1211 Copyright (c) 2024 Nurul Rahmatunisya Edison, Mursal Mursal, Suyanto Suyanto http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1693 2025-06-04T07:47:01Z Keuangan:ART

PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN FLEKSIBILITAS TERHADAP EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DENGAN APLIKASI RENCANA KEGIATAN DAN ANGGARAN SEKOLAH (ARKAS) SEBAGAI VARIABEL MODERASI (Studi Empiris Pada SD Negeri dan Swast Syifa, Fiky Nela The purpose of this study is to get a better grasp on the interplay between BOS fund management efficacy and accountability, transparency, and flexibility. Additionally, we are including the ARKAS moderating variable. Quantitative research is what this is. Public and private elementary schools in the Batam Kota Sub-District that get funding from the BOS are surveyed via questionnaires to gather primary data. Accountability and transparency, according to this study, significantly impact the efficacy of BOS fund administration. Although partial flexibility does not significantly impact the efficacy of BOS fund management. Accountability, openness, and adaptability all play a role in how well BOS funds are managed. Accountability, transparency, and flexibility are moderators of BOS fund management effectiveness; nevertheless, the moderation variable ARKAS can only serve as a homologizer moderator. Universitas Batam 2025-01-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1693 10.37776/zuang.v14i2.1693 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 14 No. 2 (2024): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 14 No 2 (2024): AGUSTUS 2087-7277 10.37776/zuang.v14i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1693/1374 Copyright (c) 2025 Fiky Nela Syifa http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1694 2025-06-04T07:47:01Z Keuangan:ART

ANALISIS PEMAHAMAN E-COMMERCE, LITERASI KEUANGAN DAN PENGETAHUAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA JURUSAN AKUNTANSI DI KOTA BATAM Rosyidah, Annisa Alimatur Satriawan, Bambang Yantri, One The objective of this study is to determine the effect of understanding e-commerce, financial literacy, and entrepreneurship knowledge on the entrepreneurial interest of accounting students in Batam City, using a quantitative method. The population consists of active accounting students in Batam City, with a sample size of 98, and a questionnaire as the data collection technique. The data analysis results show that, partially, the variable of understanding e-commerce (X1) has a significant positive effect on the entrepreneurial interest of accounting students, financial literacy (X2) has a significant positive effect on the entrepreneurial interest of accounting students, and entrepreneurship knowledge (X3) also has a significant positive effect on the entrepreneurial interest of accounting students. Simultaneously, the variables of understanding e-commerce, financial literacy, and entrepreneurship knowledge have an effect on the entrepreneurial interest of accounting students in Batam City. Universitas Batam 2025-01-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1694 10.37776/zuang.v14i2.1694 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 14 No. 2 (2024): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 14 No 2 (2024): AGUSTUS 2087-7277 10.37776/zuang.v14i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1694/1375 Copyright (c) 2025 Annisa Alimatur Rosyidah, Bambang Satriawan, One Yantri http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1695 2025-06-04T07:47:01Z Keuangan:ART

ANALISIS PENANGANAN KREDIT MACET DALAM UPAYA MENGURANGI TINGGINYA NON PERFORMANCE LOAN (Studi kasus PT Bank Rakyat Indonesia (Persero) Tbk unit Sekupang) Leony, Leony Satriawan, Bambang Dewi, Nolla Puspita The problem that occurred was that the average Non-Performing Loan (NPL) ratio of the Sekupang Unit was one of the Units with the highest NPL percentage compared to other work units with a value of 55.31%. Non-performing loans arising from the distribution of working capital loans at PT Bank Rakyat Indonesia (Persero) Tbk Sekupang Unit are still quite high, therefore the Sekupang Unit must continue to strive to anticipate the occurrence of non-performing loans in the future. To anticipate the emergence of non-performing loans, banks must be careful in analyzing the feasibility of prospective debtors' businesses before working capital loans are distributed. This study uses a qualitative method by conducting interviews with 3 sources, heads of bank units and officers who are closely related to credit problems. The results of the study found that the factors causing the occurrence of non-performing loans at Bank BRI Sekupang Unit were 2 factors, namely internal and external factors. Internal factors are caused by the customer themselves who have bad intentions not to pay off the installment obligations. External factors are factors that occur because they are beyond the control of the customer. Handling of bad debts carried out by Bank BRI Sekupang Unit is by restructuring credit, a proactive approach and strict monitoring, collaboration with the collection and legal team, selling repossessed assets (AYDA), strengthening credit policies, training and education of staff, credit recovery programs, providing incentives for quick settlement, strengthening relationships with customers. Universitas Batam 2025-01-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1695 10.37776/zuang.v14i2.1695 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 14 No. 2 (2024): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 14 No 2 (2024): AGUSTUS 2087-7277 10.37776/zuang.v14i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1695/1376 Copyright (c) 2025 Nolla Puspita Dewi, Leony Leony, Bambang Satriawan http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1696 2025-06-04T07:47:01Z Keuangan:ART

PENGARUH STRUKTUR MODAL, PERPUTARAN MODAL KERJA, PERTUMBUBUHAN AKTIVA TERDAHAP PROFITABILITAS PADA PERUSAHAAN PT. AFP DWILESTARI TAHUN 2019-2023 Marpaung, Maslina Br Dewi, Nolla Puspita Ramadhan, Faris The capacity of a business to gauge its management is called profitability, and it is determined by the amount of money that the business makes from its investments and sales. Increase in Asset Value and Working Capital Turnover for Maximum Profitability. This thing happened at PT AFP DWILESTARI where profits went up and down at different times. Indications of working capital turnover include quantitative working capital and debt to asset ratios, and indications of assets to profitability include return on assets and This study employs a descriptive verification method to examine one Batam-based company, PT AFP DWILESTARI, using data from their quarterly financial reports over the past five years. The results are available in a variety of formats, including multiple linear regression analysis, a report on auto-tests, a partial Pearson occurrence coefficient, a determination coefficient, and tests for normality, multicollinearity, heteroscedasticity, and auto-tests. Universitas Batam 2025-01-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1696 10.37776/zuang.v14i2.1696 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 14 No. 2 (2024): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 14 No 2 (2024): AGUSTUS 2087-7277 10.37776/zuang.v14i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1696/1377 Copyright (c) 2025 Maslina Br Marpaung, Nolla Puspita Dewi, Faris Ramadhan http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1697 2025-06-04T07:47:01Z Keuangan:ART

ANALISIS SISTEM PENGENDALIAN INTERN PIUTANG USAHA TERHADAP RESIKO PIUTANG TAK TERTAGIH PADA PT. SARANA YEOMAN SEMBADA Pasira, Ira Satriawan, Bambang Onoyi, Nona Jane Receivables are a measure of success for a company, because accounts receivable is the largest part of current assets and a substantial portion of the total assets of the company. For that reason, internal control is needed which aims to make things run according to them should so that in this case they can improve the effectiveness and efficiency of the company's operations. This research was conducted at PT. Sarana Yeoman Sembada from March to July 2018. Analysis of the data used in this study was to use descriptive analysis method, which first collected the existing data and then clarified, analyzed, then presented so as to provide an overview clear about the situation under study. Types of data sources used are primary data and secondary data. The results of research conducted by the researchers indicate that internal control set in PT. Sarana Yeoman Sembada is not in accordance with the elements of good internal control. Universitas Batam 2025-01-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1697 10.37776/zuang.v14i2.1697 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 14 No. 2 (2024): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 14 No 2 (2024): AGUSTUS 2087-7277 10.37776/zuang.v14i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1697/1378 Copyright (c) 2025 Ira Pasira, Bambang Satriawan, Nona Jane Onoyi http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1698 2025-06-04T07:47:27Z Keuangan:ART

Pengaruh Return On Asset, Leverage, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Real Estate Dan Property Yang Terdaftar Pada Bursa Efek Indonesia (BEI) Tahun 2019-2023 Adi, Aris Setiyo Satriawan, Bambang Yantri, one This research aims to empirically test the influence of Return on Assets, Leverage, and Company Size on Tax Avoidance in Real Estate and Property companies listed on the Indonesia Stock Exchange (2019-2023). This research includes quantitative research. The data used in this research is in the form of annual financial reports for real estate and property listed on the Indonesia Stock Exchange 2018-2022. The population in this study was 92 companies. The sample that meets the criteria is 17 companies. The number of observation samples was 85 data obtained using purposive sampling techniques. The analysis technique used is multiple linear regression using SPSS version 29. The results of the research show that the variable Return On Assets partially has a significant effect on company value with a significance value of 0.001, the Leverage variable partially has no significant effect on company value with a significance value. amounting to 0.108, and the Company Size variable partially has no significant effect on company value with a significance value of 0.617. The research results show that the variables Return On Assets, Leverage and Company Size simultaneously have a significant effect on Tax Avoidance with a significance value of 0.001. Universitas Batam 2025-01-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1698 10.37776/zuang.v14i3.1698 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 14 No. 3 (2024): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 14 No 3 (2024): DESEMBER 2087-7277 10.37776/zuang.v14i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1698/1379 Copyright (c) 2025 Aris Setiyo Adi, Bambang Satriawan, one Yantri http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1699 2025-06-04T07:47:27Z Keuangan:ART

PENGARUH FASILITAS DAN HARGA TERHADAP KEPUTUSAN PEMESANAN KAMAR MELALUI SITUS TRAVELOKA DI HOTEL REDLINK PERIODE 2023 Simamora, Helprida Yopi, Yopi This research is motivated by the growth and development of companies engaged in providing services such as hotels in the city of Batam, the development of the hotel and tourism business in the city of Batam itself can be said to have experienced quite a significant increase. This of course has a big influence on the number of visitors staying at the hotel. Hospitality service providers must prepare the best strategy to attract consumers both from the facilities, quality of service and prices provided. There are many easy ways to make hotel reservations, one of the conveniences is by using an online application which can be accessed anytime and anywhere; therefore, researchers are very interested in choosing one of the companies that provides online services, namely the TRAVELOKA application. Redlink Hotel is a service provider company that has quite a lot of interest both from direct bookings and bookings via online sites because of its very strategic location. Researchers use Redlink Hotel to complete data and assessments from the public or guests who use the Traveloka online application. And in more depth to find out how the price and facilities provided by the hotel are affected when guests use the online application. The population of this study were guests from the Redlink hotel who used the Traveloka site to stay at the Redlink hotel, with a sample of 170 respondents taken by sampling. The data collection technique in this research uses the questionnaire method. Data processed using SPSS V20 program. Universitas Batam 2025-01-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1699 10.37776/zuang.v14i3.1699 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 14 No. 3 (2024): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 14 No 3 (2024): DESEMBER 2087-7277 10.37776/zuang.v14i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1699/1380 Copyright (c) 2025 Helprida Simamora, Yopi Yopi http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1700 2025-06-04T07:47:27Z Keuangan:ART

PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, ARUS KAS PENDANAAN DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2017-2021 Pratiwi, Pratiwi Onoyi, Nona Jane Mursal, Mursal This study aims to determine (1) the effect of operating cash flow on stock returns, (2) the investment cash flow on stock returns, (3) the cash flow of funding on stock returns, (4) accounting profit on stock returns, (5) simultaneous effect of operating cash flow, investment cash flow, funding cash flow and accounting profit on stock returns in food and beverage companies listed on the Indonesia Stock Exchange for the 2017 period -2021. The method used in this study is a quantitative method. The test results are multiple linear regression equations Y = -13.741 + 0.008 X1 + 0.004 X2 + 0.077 X3 - 0.016 X4 + e, partially operating cash flow has a positive significance with a t value of 2.201 and a significance value of 0.030. Investment cash flow has a significant positive effect with a t value of 3.063 and a significance value of 0.003, funding cash flow has a positive and insignificant effect with a t value of 0.683 and a significance value of 0.390, accounting profit has a negative effect with a t-count value of -3.009 and a significance value of 0.003. Simultaneously operating cash flow, investment cash flow, funding cash flow and accounting profit affect stock returns with a value of 0.001. The Adjusted R Square value of operating cash flow, investment cash flow, funding cash flow and accounting profit on stock returns is 9.1% while 90.9% is influenced by other variables not discussed in this study. Universitas Batam 2025-01-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1700 10.37776/zuang.v14i3.1700 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 14 No. 3 (2024): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 14 No 3 (2024): DESEMBER 2087-7277 10.37776/zuang.v14i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1700/1381 Copyright (c) 2025 Pratiwi Pratiwi, Nona Jane Onoyi, Mursal Mursal http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1701 2025-06-04T07:47:27Z Keuangan:ART

ANALISIS KEBIJAKAN, RETRIBUSI, DAN PELAYANAN PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM Febrian, Rizky Dino Yanti, Sri Sumarman, Benni With the increasing number of motorized vehicles from year to year in Batam City, parking areas are certainly a concern for the Batam City Government. The arrangement of the parking area will result in a levy that can be collected from the use of the parking area. This levy will increase the PAD of Batam City, but from the implementation of the policy based on the Batam Mayor Regulation Number 52 of 2018 concerning the implementation instructions for the Batam City Regional Regulation Number 3 of 2018 concerning the implementation and retribution of parking has not been optimal in achieving targets and realization. The purpose of this study is how the implementation of the parking management system is based on the evaluation of the Batam Mayor Number 52 of 2018. The data collection technique is carried out by triangulation, the technical data analysis is data reduction, data presentation and drawing conclusions. The results of the study obtained are that the Batam City government's policy in increasing PAD has not been optimal, the obstacles are: the absence of a public satisfaction survey index to measure the extent to which the parking policy has been achieved in Batam City, the issue of Human Resources that need coaching and training. The solution is that there needs to be a change in the Draft Regional Regulation on parking with the aim of changing parking rates, changing the parking management system and improving service facilitie Universitas Batam 2025-01-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1701 10.37776/zuang.v14i3.1701 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 14 No. 3 (2024): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 14 No 3 (2024): DESEMBER 2087-7277 10.37776/zuang.v14i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1701/1382 Copyright (c) 2025 Rizky Dino Febrian, Sri Yanti, Benni Sumarman http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1702 2025-06-04T07:47:27Z Keuangan:ART

PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, DEBT TO EQUITY RATIO TERHADAP FINANCIAL DISTRESS DENGAN RETURN ON ASSET SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BEI PERIODE 2019-2023 Zikri, Muhammad Shauki Kurniawati, Ely Abstract The purpose of this study is to analyze the effect of Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio, and Return On Asset on Financial Distress. This study is also analyze the moderates effect of Return On Asset to the relation of Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio to Financial Distress in retail companies listed on the IDX for the period 2019-2023. The data analysis method of this study uses a quantitative approach and uses statistical analysis, hypothesis testing, and model analysis. SmartPLS is used as software in data processing. The research findings indicate that there is no significant effect between Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Return On Asset on Financial Distress. and Return On Asset does not significantly moderate the effect of Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio on Financial Distress in Retail Companies Listed on the IDX for the period 2019-2023. For further researchers, it is better to use other methods in predicting corporate bankruptcy so that more accurate significant differences can be known in testing the effect of financial performance on corporate bankruptcy. In addition, it is also recommended for further researchers to add proxies of liquidity, leverage and profitability so that they can represent the financial ratios. Universitas Batam 2025-01-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1702 10.37776/zuang.v14i3.1702 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 14 No. 3 (2024): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 14 No 3 (2024): DESEMBER 2087-7277 10.37776/zuang.v14i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1702/1383 Copyright (c) 2025 Muhammad Shauki Zikri, Ely Kurniawati http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1871 2025-07-18T08:33:59Z Keuangan:ART

ANALISIS POTENSI FRAUD DALAM PEROLEHAN CASHBACK PADA PENJUALAN HANDPHONE DI APLIKASI ONLINE TOKOPEDIA Tiya May Lesari Onoyi, Nona Jane The rapid advancement of information technology has driven significant transformation in the trade sector, particularly through e-commerce platforms such as Tokopedia. To attract consumer interest, Tokopedia offers a cashback program as a marketing strategy. However, this program carries potential risks, especially fraudulent practices that may harm various parties. This study aims to analyze the potential for fraud in cashback claims related to smartphone sales on Tokopedia, identify the patterns of misconduct, and evaluate the effectiveness of current monitoring mechanisms.  This research employs a descriptive qualitative approach, with data collected through literature review, direct observation of the cashback feature, and interviews. Content analysis and data triangulation were used to enhance the validity of findings. The results indicate several forms of fraud, including transaction data manipulation, the creation of fictitious transactions, and the use of false identities to illegitimately claim cashback. The findings also suggest that stores offering higher cashback rates are more likely to engage in manipulative practices. Such cases threaten user trust and the overall integrity of the platform. As preventive measures, the study recommends that Tokopedia strengthen identity verification processes, enhance technology-based monitoring systems, and provide user education regarding the risks of fraud. This study is expected to serve as a reference in developing fairer, safer, and more sustainable digital promotional policies in the e-commerce industry. Universitas Batam 2025-07-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1871 10.37776/zuang.v15i1.1871 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 15 No. 1 (2025): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 15 No 1 (2025): APRIL 2087-7277 10.37776/zuang.v15i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1871/1554 Copyright (c) 2025 Tiya May Lesari, Nona Jane Onoyi http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1873 2025-07-18T08:33:59Z Keuangan:ART

DAMPAK KEBIJAKAN MONETER TERHADAP PENILAIAN PASAR MODAL: STUDI KASUS OBLIGASI DAN SAHAM DI INDONESIA Sri Kasnelly Habibah, Khusnul Monetary policy significantly influences capital market performance, especially the valuation of financial instruments such as bonds and stocks. In the Indonesian context, changes in Bank Indonesia’s benchmark interest rate directly impact investor sentiment and asset pricing. This article examines how monetary policy decisions affect the valuation of bonds and stocks in the Indonesian capital market. Rising interest rates typically lead to declining bond prices due to their inverse relationship and can reduce stock valuations by increasing the cost of capital and lowering future cash flow projections. Conversely, lower interest rates tend to enhance the appeal of both bonds and equities. This study uses a qualitative approach supported by empirical literature to explore the mechanisms through which interest rate adjustments influence capital market dynamics. The findings suggest a strong sensitivity of financial instruments to interest rate changes, underscoring the importance of macroeconomic policy awareness among investors and policymakers. Understanding these interactions is crucial for risk management and informed investment decision-making. Universitas Batam 2025-07-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1873 10.37776/zuang.v15i1.1873 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 15 No. 1 (2025): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 15 No 1 (2025): APRIL 2087-7277 10.37776/zuang.v15i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1873/1555 Copyright (c) 2025 Sri Kasnelly, Khusnul Habibah http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1874 2025-07-18T08:33:58Z Keuangan:ART

PENGARUH FASILITAS, KUALITAS PELAYANAN, DAN SISTEM INFORMASI DIGITAL TERHADAP KEPUASAN MASYARAKAT DALAM PENERBITAN SERTIFIKAT TANAH DI BPN KOTA BATAM Assyfa Khairunnisa Satriawan, Bambang Sarmini Windayati, Diana Titik This research was used to determine and analyze the influence of facilities, service quality and digital information systems on community satisfaction in issuing land certificates at BPN Batam City. The method used in quantitative research. The population in the study was 704 people, obtained from the number of land certificates issued in the last three months. The sample in this study was 87.56 and rounded up to 88 respondents. The data collection technique used was a questionnaire that had been tested for validity and reliability, classical assumption tests, hypothesis tests (t-test and F-test), and coefficient of determination. Data management in this study used SPSS 26 software. The results of this study were that facilities had a positive and insignificant effect with a probability of 0.257> 0.05. Service quality had a positive and significant effect with a probability value of 0.000 <0.05. In the digital information system, it had a positive and insignificant effect with a probability value of 0.098 <0.05. The coefficient of determination value of 73.7% indicates that the remaining variable contribution of 26.3% is influenced by other variables not examined in this study. Universitas Batam 2025-07-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1874 10.37776/zuang.v15i1.1874 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 15 No. 1 (2025): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 15 No 1 (2025): APRIL 2087-7277 10.37776/zuang.v15i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1874/1557 Copyright (c) 2025 assyfa khairunnisa, Bambang Satriawan, Sarmini, Diana Titik Windayati http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1876 2025-07-18T08:33:58Z Keuangan:ART

ANALISIS DAMPAK PAJAK TERHADAP KEPUTUSAN PEMBIAYAAN PERUSAHAAN : STUDI LITERATUR Annisa Andriani Kurniawati, Ely Sumarman, Benni Taxes play a pivotal role in corporate financing decisions, particularly in capital structure, which encompasses a combination of equity and debt capital. This study employs a literature review method to examine the impact of taxes on corporate financing decisions from an empirical perspective. Through a comprehensive analysis of diverse academic sources, this study ascertains that tax policies, such as tax avoidance, can influence the proportion of debt firms utilize. The findings indicate that firms that engage in aggressive tax reporting tend to exhibit higher levels of short-term debt, while instances of tax avoidance can result in reduced debt costs. In addition to the role of taxes, corporate policies and government regulations also influence financing decisions. Other factors influencing the decision between debt and equity include market conditions, specific financing objectives, and risk perceptions by management and shareholders. This study underscores the necessity of a comprehensive understanding of the interplay between tax and financing decisions to formulate more effective strategies for capital structure management. By incorporating a comprehensive understanding of these multifaceted interactions into their decision-making processes, companies can enhance efficiency, optimize capital allocation, and maximize shareholder value Universitas Batam 2025-07-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1876 10.37776/zuang.v15i1.1876 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 15 No. 1 (2025): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 15 No 1 (2025): APRIL 2087-7277 10.37776/zuang.v15i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1876/1558 Copyright (c) 2025 Annisa Andriani, Ely Kurniawati, Benni Sumarman http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1877 2025-07-18T08:33:57Z Keuangan:ART

EVALUASI ANGGARAN SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN MANAJEMEN PADA UNIT MAINTENANCE & READINESS PT. BANDARA INTERNASIONAL BATAM Rahman Efandi Mursal Yantri, One Suyanto In this era of intense corporate competition, companies are required to always increase productivity and be effective and efficient in using their budgets. PT. Bandara Internasional Batam is a PPP (Public – Private Partnership) company at the first airport in Indonesia, to increase the effectiveness and efficiency of budget use, planning and control is needed in the form of budget evaluation. This research aims to identify and explain the role of evaluating budget usage as a management planning and control tool in related units. The research method used in this paper is a descriptive qualitative analysis method. The research results show that the Maintenance & Readiness unit, has implemented comprehensive budget evaluation, both in planning and controlling the company's budget. Beside that, budget evaluation can also be a benchmark for the performance of a unit in the company. Universitas Batam 2025-07-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1877 10.37776/zuang.v15i1.1877 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 15 No. 1 (2025): APRIL Zona Keuangan: Program Studi Akuntansi (S1); Vol 15 No 1 (2025): APRIL 2087-7277 10.37776/zuang.v15i1 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1877/1559 Copyright (c) 2025 Rahman Efandi, Mursal, One Yantri, Suyanto http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1900 2025-08-07T03:25:23Z Keuangan:ART

PENGARUH SUKU BUNGA TERHADAP VALUASI OBLIGASI DAN SAHAM DI PASAR KEUANGAN INDONESIA PERIODE 2024-2025 Kasnelly, Sri Agustia, Inayati This study analyzes the effect of benchmark interest rates on bond and stock valuations in the Indonesian financial market by highlighting the dynamics in the period 2024–2025. Using a qualitative approach with secondary data from Bank Indonesia, the Financial Services Authority, and the Indonesia Stock Exchange, this study examines the theoretical and empirical relationships between changes in interest rates, bond prices, and stock valuations. The results of the analysis show that an increase in interest rates causes a decrease in bond prices and has various impacts on the stock sector. A decrease in interest rates in 2025 drives an increase in bond prices and a recovery in stock valuations, especially in sectors that are sensitive to the cost of capital. This study recommends the need for adaptive investment strategies and policy-making based on holistic macroeconomic dynamics. Universitas Batam 2025-08-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1900 10.37776/zuang.v15i2.1900 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 15 No. 2 (2025): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 15 No 2 (2025): AGUSTUS 2087-7277 10.37776/zuang.v15i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1900/1584 Copyright (c) 2025 Sri Kasnelly, Inayati Agustia http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1901 2025-08-07T03:25:22Z Keuangan:ART

IMPACT OF INTERNATIONAL CULTURE AND ACCOUNTING TOWARDS IFRS ADOPTION AND HARMONIZATION Halim, Juwianto Lestari, RA Widyanti Diah Sumantri, Sumantri This study aims to investigate the impact of culture on financial reporting disclosures prepared using the International Financial Reporting Standards (IFRS) by reviewing articles and/or research journals from various countries. The focus is on observing cultural influences from different regions such as Anglo, Germanic, Eastern European, and Arabic cultures. This literature review examines the various changes in financial reporting driven by cultural factors and how culture influences financial transparency in each country. The review contributes to the development of concepts in international accounting and cross-cultural studies. The contribution of this research lies in providing a deeper understanding of international accounting and cultural concepts, as well as their implications for corporate financial reporting in culturally diverse countries. Universitas Batam 2025-08-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1901 10.37776/zuang.v15i2.1901 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 15 No. 2 (2025): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 15 No 2 (2025): AGUSTUS 2087-7277 10.37776/zuang.v15i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1901/1585 Copyright (c) 2025 Juwianto Halim, RA Widyanti Diah Lestari, Sumantri Sumantri http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1902 2025-08-07T03:25:22Z Keuangan:ART

ANALISIS KUALITAS LAPORAN KEUANGAN PADA BADAN PERENCANAAN PEMBANGUNAN, PENELITIAN DAN PENGEMBANGAN DAERAH (BAPPELITBANGDA) KABUPATEN OGAN KOMERING ULU PERIODE 2022-2024 Delvia, Delia Onoyi, Nona Jane Financial reports are crucial for ensuring openness and accountability in regional financial management. Nonetheless, issues such as non-adherence to Government Accounting Standards (SAP), inconsistency, and limited public access to financial data often persist in local governments. This study seeks to evaluate the quality of financial reports produced by the Regional Development Planning, Research and Development Agency (Bappelitbangda) of Ogan Komering Ulu Regency for the 2022–2024 period, focusing on adherence to SAP, as well as transparency and consistency in reporting. This research employs a qualitative descriptive methodology, using data gathering methods such as observation, interviews, and document analysis. The study's findings indicate that the Bappelitbangda financial report has been formulated in compliance with accrual-based SAP, aided by the SIPD application system and technical directives from BKAD. The compliance level with SAP is notably strong, as shown by the continuously acquired Unqualified Opinion (WTP) over three years. Moreover, openness is achieved by the inclusion of supporting documents and the online publishing of LKPD, while consistency is demonstrated by the regularity of the report structure throughout the years. The analysis concludes that the quality of Bappelitbangda's financial reports quite adheres to the norms of public accountability. It is essential to enhance human resource capability and strengthen internal oversight to sustain and elevate the quality of financial reporting moving forward. Universitas Batam 2025-08-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1902 10.37776/zuang.v15i2.1902 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 15 No. 2 (2025): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 15 No 2 (2025): AGUSTUS 2087-7277 10.37776/zuang.v15i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1902/1586 Copyright (c) 2025 Delia Delvia, Nona Jane Onoyi http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1903 2025-08-07T03:25:21Z Keuangan:ART

PENGUATAN KINERJA PEGAWAI KANTOR UNIT PENYELENGGARA PELABUHAN KELAS I TANJUNG PINANG Titik Windayati, Diana Sarmini, Sarmini Hidayatullah, Qusay Al Rasyidi Employee performance research is not a recent field of study. However, studies on performance are still important, particularly those that reveal how factors like workload and stress at work affect performance. Numerous employees commonly face work-related stress and workload. Additionally, based on the findings of earlier studies, the influence mentioned on performance likewise yielded conflicting results. A study was carried out to ascertain the impact of workload and work stress on employees at Tanjung Uban port officers and port Authorities, Tanjung Uban, based on these findings. Data was gathered through interviews utilizing a questionnaire to get information about workload, work stress, and performance in order to meet the research objectives. Employees with a minimum of one year of service were interviewed in the Tanjung Uban Harbormaster and Port Authority Office. The data collected serves as the foundational information for testing hypotheses utilizing the structural equation modeling (SEM) method of data analysis. Workload has been statistically demonstrated to lead to work stress, according to the analysis's findings. The findings of this study also demonstrate that consistent exposure to workload and workplace stress will result in a decline in employee performance. Universitas Batam 2025-08-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1903 10.37776/zuang.v15i2.1903 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 15 No. 2 (2025): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 15 No 2 (2025): AGUSTUS 2087-7277 10.37776/zuang.v15i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1903/1587 Copyright (c) 2025 Diana Titik Windayati, Sarmini Sarmini, Qusay Al Rasyidi Hidayatullah http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/1904 2025-08-07T03:25:21Z Keuangan:ART

BPR ANALYSIS OF OPERATING COSTS OF COMPANY X USING ARTIFICIAL INTELLIGENCE (AI) TECHNOLOGY Lee, Rusmi Haryanto, Mulyadi Dwi Kurniawati, Ely Mulyadi, Andi Auzar, Silvia Revana Hidayat, Rizki In the increasingly globalized business, operational efficiency is a critical component for the success and longevity of company. The purpose of this study is to analyze the impact of Business Process Re-engineering (BPR) based on artificial intelligence (AI) on operational efficiency in company X. Through the use of descriptive analysis and literature review, this study investigates how integrating AI technology might help businesses reduce operational costs, increase productivity, and minimize losses. According to the study's findings, Company X may cut production costs by 20%, shorten production cycle times by 25%, and boost raw material usage efficiency by 15% by integrating AI into its BPR process. Additionally, by optimizing administrative procedures and managing energy more effectively, AI-based automation has been able to cut overhead expenses by 10%. However, its implementation also provides long-term benefits for environmental and operational sustainability, such a 15% reduction in carbon emissions. The study also identified key challenges, including resistance to change and the need for significant initial investment. With the right risk mitigation strategies, Company X successfully overcame these obstacles and demonstrated that the combination of BPR and AI not only improves operational efficiency but also creates significant added value for the company's sustainability. These findings provide strategic guidance for other companies looking to adopt similar technologies to enhance their competitiveness. Universitas Batam 2025-08-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1904 10.37776/zuang.v15i2.1904 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 15 No. 2 (2025): AGUSTUS Zona Keuangan: Program Studi Akuntansi (S1); Vol 15 No 2 (2025): AGUSTUS 2087-7277 10.37776/zuang.v15i2 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/1904/1588 Copyright (c) 2025 Rusmi Lee, Mulyadi Dwi Haryanto, Ely Kurniawati, Andi Mulyadi, Silvia Revana Auzar, Rizki Hidayat http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/2141 2026-02-11T05:12:01Z Keuangan:ART

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN JOB RELEVANT INFORMATION TERHADAP KINERJA PEGAWAI Fitriana, Laily Sarmini, Sarmini Windayati, Diana Titik Kurniawati, Ely The performance of a government agency is greatly influenced by the performance of its employees within the agency. Therefore, to optimize their performance, it is necessary to conduct an in-depth study of the factors that may affect it. Among the factors suspected to influence employee performance are budget participation and job-relevant information. However, previous studies have presented varying findings regarding the influence of these two variables on employee performance. Therefore, this study aims to fill this gap by examining whether budget participation and job- relevant information have an effect on employee performance. This study was conducted using a survey method with a quantitative approach. The sample consisted of 32 employees of a government agency in the Riau Islands, selected through random sampling. The instruments used in this study included scales for budget participation, job-relevant information, and employee performance, all of which were validated and proven reliable. Based on the results of multiple linear regression tests, it was found that budget participation and job-relevant information simultaneously influence employee performance. Partially, budget participation was found to significantly affect employee performance, while job-relevant information did not have a significant impact. Therefore, to improve employee performance, managers can equip their employees with job-relevant information to enhance their performance. Universitas Batam 2026-02-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/2141 10.37776/zuang.v15i3.2141 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 15 No. 3 (2025): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 15 No 3 (2025): DESEMBER 2087-7277 10.37776/zuang.v15i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/2141/1763 Copyright (c) 2026 Laily Fitriana, Sarmini Sarmini, Diana Titik Windayati, Ely Kurniawati http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/2142 2026-02-11T05:12:01Z Keuangan:ART

ANALISIS PENGARUH NILAI KURS DAN SUKU BUNGA TERHADAP INDEKS HARGA KONSUMEN (IHK) DI KOTA BATAM Mursal, Mursal Sinaga, Debora Lestari, R A. Widyanti Diah The Consumer Price Index (CPI) is an indicator of the Indonesian economy as a measure of changes in the average price of a group of consumer goods and services measured over time. The CPI is used in managerial economics, for a variety of purposes, including budget planning, demand analysis, strategy assessment, price setting, investment decision making, and contract negotiation. This research examines the influence of interest rates and exchange rates on the Consumer Price Index (CPI) in Batam for the period 2021 to 2024. The research was conducted using quantitative methods and multiple linear regression analysis. The results of (R2) is 0.699, show that the exchange rate and interest rates influence the CPI by 69.9%. The exchange rate (X1) and interest rate variable (X2) has a significant influence on the CPI, which is shown from the P- value smaller than 0.05. Universitas Batam 2026-02-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/2142 10.37776/zuang.v15i3.2142 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 15 No. 3 (2025): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 15 No 3 (2025): DESEMBER 2087-7277 10.37776/zuang.v15i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/2142/1764 Copyright (c) 2026 Mursal Mursal, Debora Sinaga, R A. Widyanti Diah Lestari http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/2143 2026-02-11T05:12:01Z Keuangan:ART

PENGARUH GREEN ACCOUNTING, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Sutalaksana, Depita Onoyi, Nona Jane Suyanto, Suyanto Companies listed on the IDX in the processed food and soft drink industry, as well as those in the food and beverage sub-sector in general, will be the focus of this study, which seeks to examine the impact of green accounting, leverage, and company size on financial performance from 2021 to 2024. A quantitative methodology with an associative research type was used in this study. A total of 12 companies with 48 observations were included in the sample, selected using purposive sampling. After collecting secondary data from official government papers, sustainability reports, and annual reports, multiple linear regression was used to assess the data. Company size was shown to have no effect on financial performance, while leverage had a significant negative effect, green accounting had a positive but insignificant effect, and business size had no effect at all. Financial performance was significantly influenced by all three elements simultaneously. The novelty of this study lies in its focus on the processed food industry by replacing the environmental performance variable in previous studies with leverage. The study's conclusion confirms that although green accounting and company size have not been proven to be partially significant, all three variables together remain important in explaining variations in financial performance. Recommendations for further research are to expand the sample to other sectors and extend the observation period so that the results can be more general and reflect long-term conditions. Universitas Batam 2026-02-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/2143 10.37776/zuang.v15i3.2143 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 15 No. 3 (2025): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 15 No 3 (2025): DESEMBER 2087-7277 10.37776/zuang.v15i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/2143/1765 Copyright (c) 2026 Depita Sutalaksana, Nona Jane Onoyi, Suyanto Suyanto http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/2144 2026-02-11T05:12:00Z Keuangan:ART

MANAJEMEN MODAL KERJA DALAM PERSPEKTIF EKONOMI SYARIAH: TELAAH KONSEPTUAL DAN STUDI LITERATUR Setiawan, Achmad Ridho Kasnelly, Sri This study explores working capital management from an Islamic economic perspective using a literature review method. The findings indicate that contracts like musyarakah, mudharabah, and murabahah support ethical and sustainable working capital. Islamic fintech enhances financing access, though challenges such as low literacy and regulatory gaps remain. Integrating technology with Shariah principles is key to strengthening Islamic financial systems in the digital era. Universitas Batam 2026-02-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/2144 10.37776/zuang.v15i3.2144 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 15 No. 3 (2025): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 15 No 3 (2025): DESEMBER 2087-7277 10.37776/zuang.v15i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/2144/1766 Copyright (c) 2026 Achmad Ridho Setiawan, Sri Kasnelly http://creativecommons.org/licenses/by-sa/4.0

oai:ejurnal.univbatam.ac.id:article/2145 2026-02-11T05:12:00Z Keuangan:ART

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN BOOK VALUE PER SHARE TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021–2024 Octavieny, Wulan Dewi, Nolla Puspita Sumarman, Benni This study aims to examine and analyze the effect of Corporate Social Responsibility, Profitability, and Book Value Per Share on stock prices of transportation and logistics sub-sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. This research employs a quantitative approach. The data used in this study are annual financial statements of transportation and logistics sub-sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. The population consists of 37 companies, while the sample that meets the criteria comprises 8 companies. The total number of observational data is 32, obtained through purposive sampling. The analytical method used in this study is multiple linear regression analysis with the assistance of SPSS version 27. The results show that Corporate Social Responsibility partially has a significant positive effect on stock prices with a significance value of 0.006. Profitability partially has a significant positive effect on stock prices of 0.013 and Book Value Per Share partially has a negative insignificant effect on stock prices with a significance value of 0.272. Simultaneously, the variables of Corporate Social Responsibility, Profitability and Book Value Per Share have a significant effect on stock prices with a significance value of 0.003. Universitas Batam 2026-02-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/2145 10.37776/zuang.v15i3.2145 Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam; Vol. 15 No. 3 (2025): DESEMBER Zona Keuangan: Program Studi Akuntansi (S1); Vol 15 No 3 (2025): DESEMBER 2087-7277 10.37776/zuang.v15i3 eng https://ejurnal.univbatam.ac.id/index.php/Keuangan/article/view/2145/1767 Copyright (c) 2026 Wulan Octavieny, Nolla Puspita Dewi, Benni Sumarman http://creativecommons.org/licenses/by-sa/4.0