The purpose of this study is to empirically examine the effect of Return On Investment, Earning Per Share, and Dividend Per Share on stock prices. The subjects of this research are the banking sectors listed on the Indonesia Stock Exchange (IDX) for the year 2017-2019. The sampling technique used was purposive sampling, with data samples obtained from are 14 companies. The data processing technique used is multiple regression analysis assisted by Microsoft Excel 2016 and the E-Views version 11 program. The results of this study indicate that Earning Per Share have a positive and significant effect on stock price, while Return On Investment and Dividend per share have a negative and no significant effect on stock price. The implications of this research need to increase the company’s financial performance and intensify company profit. Therefore, company stock price also increased.
本研究的目的是实证检验投资回报率、每股收益和每股股息对股票价格的影响。本研究的主题是2017-2019年在印度尼西亚证券交易所(IDX)上市的银行业。使用的抽样技术是有目的抽样,数据样本来自14家公司。使用的数据处理技术是多元回归分析,辅以Microsoft Excel 2016和E-Views version 11程序。本研究结果表明,每股收益对股价有正向显著影响,而投资回报率和每股股息对股价有负向不显著影响。本研究的启示是需要提高公司的财务绩效和强化公司的利润。因此,公司股价也随之上涨。
{"title":"PENGARUH ROI, EPS, DAN DPS TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN DI BEI","authors":"Virginia Alicia, Tony Sudirgo","doi":"10.24912/jpa.v4i4.21401","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21401","url":null,"abstract":"The purpose of this study is to empirically examine the effect of Return On Investment, Earning Per Share, and Dividend Per Share on stock prices. The subjects of this research are the banking sectors listed on the Indonesia Stock Exchange (IDX) for the year 2017-2019. The sampling technique used was purposive sampling, with data samples obtained from are 14 companies. The data processing technique used is multiple regression analysis assisted by Microsoft Excel 2016 and the E-Views version 11 program. The results of this study indicate that Earning Per Share have a positive and significant effect on stock price, while Return On Investment and Dividend per share have a negative and no significant effect on stock price. The implications of this research need to increase the company’s financial performance and intensify company profit. Therefore, company stock price also increased.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125205711","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to analyze the influence of Liquidity, Capital Structure, Company’s Growth and Firm Size on Firm Performance on manufacturing company listed on the Indonesia Stock Exchange from 2017-2019. Sample was selected using purposive sampling method and the valid data was 36 companies. Data processing techniques using multiple regression analysis what helped by Eviews 11.0 for windows and Microsoft Excel 2013. The results of this study show that Capital Structure has a negative and significant effect on the Firm Performance while Liquidity, Company’s Growth and Firm Size have no significant effect on the Firm Performance. The implication of this research is the need to increase management focus to increase Firm Performance which will provide good signals for investors.
{"title":"FAKTOR-FAKTOR YANG MEMENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI BEI","authors":"Syane Anggita Santoso, Viriany Viriany","doi":"10.24912/jpa.v4i4.21323","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21323","url":null,"abstract":"The purpose of this study is to analyze the influence of Liquidity, Capital Structure, Company’s Growth and Firm Size on Firm Performance on manufacturing company listed on the Indonesia Stock Exchange from 2017-2019. Sample was selected using purposive sampling method and the valid data was 36 companies. Data processing techniques using multiple regression analysis what helped by Eviews 11.0 for windows and Microsoft Excel 2013. The results of this study show that Capital Structure has a negative and significant effect on the Firm Performance while Liquidity, Company’s Growth and Firm Size have no significant effect on the Firm Performance. The implication of this research is the need to increase management focus to increase Firm Performance which will provide good signals for investors.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"201 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123025967","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research is to obtain empirical evidence about the effects of current ratio, return on assets, total asset turnover, and sales growth on financial distress. This research is conducted by taking 78 manufacturing companies which listed on Indonesian Stock Exchange on 2017-2019. The sample selection technique used is purposive sampling. Data processing techniques using multiple regression analysis that helped with E-views 10.0 program. The result showed current ratio, return on assets, and total asset turnover have a significant impact on financial distress while the other variable, sales growth showed an insignificant impact on financial distress. The implication of this study is the need to decrease the liabilities also to increase the sales and income that will decrease the financial distress which will bring a good signal for investors.
{"title":"PENGARUH ANALISIS RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI BEI","authors":"Renantha Renantha, Tony Sudirgo","doi":"10.24912/jpa.v4i4.21391","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21391","url":null,"abstract":"The purpose of this research is to obtain empirical evidence about the effects of current ratio, return on assets, total asset turnover, and sales growth on financial distress. This research is conducted by taking 78 manufacturing companies which listed on Indonesian Stock Exchange on 2017-2019. The sample selection technique used is purposive sampling. Data processing techniques using multiple regression analysis that helped with E-views 10.0 program. The result showed current ratio, return on assets, and total asset turnover have a significant impact on financial distress while the other variable, sales growth showed an insignificant impact on financial distress. The implication of this study is the need to decrease the liabilities also to increase the sales and income that will decrease the financial distress which will bring a good signal for investors.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134545757","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research is to examine the effects of cash flow, leverage, firm size, cash flow volatility and net working capital that can influence corporate cash holding of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research used purposive sampling method and included 82 samples of manufacturing companies. Statistical Product and Service Solution Version 21 (SPSS Program) was used in this research to process data. The results in this study show that cash flow and cash flow volatility has a positive significant effect towards cash holding and leverage has negative significant towards cash holding, while firm size and net working capital was found to have no effect towards cash holding.
本研究的目的是研究现金流、杠杆、公司规模、现金流波动率和净营运资本对2017-2019年在印度尼西亚证券交易所上市的制造业公司现金持有量的影响。本研究采用目的抽样方法,共纳入82家制造业企业样本。本研究使用SPSS软件(Statistical Product and Service Solution Version 21)对数据进行处理。本研究结果表明,现金流量和现金流量波动率对现金持有量有显著的正影响,杠杆率对现金持有量有显著的负影响,而企业规模和净营运资本对现金持有量没有影响。
{"title":"FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI CASH HOLDING PERIODE 2017-2019","authors":"Shannon Hidajat, Linda Santioso","doi":"10.24912/jpa.v4i4.21400","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21400","url":null,"abstract":"The purpose of this research is to examine the effects of cash flow, leverage, firm size, cash flow volatility and net working capital that can influence corporate cash holding of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research used purposive sampling method and included 82 samples of manufacturing companies. Statistical Product and Service Solution Version 21 (SPSS Program) was used in this research to process data. The results in this study show that cash flow and cash flow volatility has a positive significant effect towards cash holding and leverage has negative significant towards cash holding, while firm size and net working capital was found to have no effect towards cash holding.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"360 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114845828","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to analyze the effect of profitability, liquidity, leverage, firm size, and board size on internet financial reporting or IFR in manufacturing companies listed on the Indonesia Stock Exchange in 2019. This study used a purposive sampling method and obtained 90 samples. Data processing techniques use multiple linear regression analysis assisted by IBM SPSS Statistics 25 and Microsoft Excel programs. The results of this study indicate that profitability and firm size have significant positive effect on IFR, liquidity and board size have insignificant positive effect on IFR, while leverage has insignificant negative effect on IFR. The implication of this research is that it’s hoped thatcompanies can better utilize IFR to complete information for investors in determining their investment.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI INTERNET FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR","authors":"Veneishia Gricelda, Agustin Ekadjaja","doi":"10.24912/jpa.v4i4.21356","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21356","url":null,"abstract":"The purpose of this study was to analyze the effect of profitability, liquidity, leverage, firm size, and board size on internet financial reporting or IFR in manufacturing companies listed on the Indonesia Stock Exchange in 2019. This study used a purposive sampling method and obtained 90 samples. Data processing techniques use multiple linear regression analysis assisted by IBM SPSS Statistics 25 and Microsoft Excel programs. The results of this study indicate that profitability and firm size have significant positive effect on IFR, liquidity and board size have insignificant positive effect on IFR, while leverage has insignificant negative effect on IFR. The implication of this research is that it’s hoped thatcompanies can better utilize IFR to complete information for investors in determining their investment.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126148196","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research is to empirically examine the influence of financial leverage measured by Debt to Total asset (DAR), dividend policy measured by Dividend Payout Ratio (DPR), and Sales Growth measured by Sales Growth (SG) toward firm value measured by Tobin’s Q with firm size measured by Logaritma natural Total Asset (LnTA) as controlling variable. This study uses secondary data obtained from the Indonesia Stock Exchange official website. The population of this study is the manufacturing companies listed on the Indonesia Stock Exchange for the period of 2017-2019. Based on several criteria, 52 manufacturing companies listed on the Indonesia Stock Exchange are selected as samples in this study. This samples are determined using purposive sampling method. The method of analysis was multiple linear regression using Eviews 11 student version. The results of this study indicate that financial leverage has not effect on firm value, while dividend policy and sales growth have a positive and significant effect on firm value. Firm size as a controlling variable has a negative and significant effect on firm value.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR","authors":"Angela Angela, Yanti Yanti","doi":"10.24912/jpa.v4i4.21370","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21370","url":null,"abstract":"The purpose of this research is to empirically examine the influence of financial leverage measured by Debt to Total asset (DAR), dividend policy measured by Dividend Payout Ratio (DPR), and Sales Growth measured by Sales Growth (SG) toward firm value measured by Tobin’s Q with firm size measured by Logaritma natural Total Asset (LnTA) as controlling variable. This study uses secondary data obtained from the Indonesia Stock Exchange official website. The population of this study is the manufacturing companies listed on the Indonesia Stock Exchange for the period of 2017-2019. Based on several criteria, 52 manufacturing companies listed on the Indonesia Stock Exchange are selected as samples in this study. This samples are determined using purposive sampling method. The method of analysis was multiple linear regression using Eviews 11 student version. The results of this study indicate that financial leverage has not effect on firm value, while dividend policy and sales growth have a positive and significant effect on firm value. Firm size as a controlling variable has a negative and significant effect on firm value.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127189314","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research was conducted to determine the effect of growth opportunity, net working capital, and liquidity on cash holdings in Basic Industry and Chemicals companies listed on Indonesia Stock Exchange (IDX) in 2017-2019. This study uses multiple linear regression analysis helped by Eviews 11 program and Microsoft Excel 2016. This study uses fixed effect models, and uses 30 basic industry and chemicals companies as samples. The result of this study indicate that growth opportunity and net working capital have a positive effect on cash holdings, liquidity has no significant effect on company’s cash holdings.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDINGS PERUSAHAAN","authors":"Felicya Chindy Liunardi, Rousilita Suhendah","doi":"10.24912/jpa.v4i4.21403","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21403","url":null,"abstract":"This research was conducted to determine the effect of growth opportunity, net working capital, and liquidity on cash holdings in Basic Industry and Chemicals companies listed on Indonesia Stock Exchange (IDX) in 2017-2019. This study uses multiple linear regression analysis helped by Eviews 11 program and Microsoft Excel 2016. This study uses fixed effect models, and uses 30 basic industry and chemicals companies as samples. The result of this study indicate that growth opportunity and net working capital have a positive effect on cash holdings, liquidity has no significant effect on company’s cash holdings.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"292 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127556917","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim purpose of this research is to identify, describe, and show the influence of the liquidity, profitability, and capital structure on firm value as moderated by the dividend policy on manufacturing companies that are listed in Indonesian Stock Exchange in the period of 2017-2019. This research is used panel data with purposive sampling method and a total sample of 15 companies. Testing data in this research using EViews 11. The result of this research indicate that liquidity has no significant influence and negative on firm value, profitability and capital structure has no significant influence and positive on firm value, meanwhile dividend policy is unable to moderate the influence between liquidity, profitability, capital structure and firm value. The implication of this research is that the company must keep its profits stable so that investors will be interested in investing and in the end will increase the firm value.
{"title":"PENGARUH LIQUIDITY, PROFITABILITY, CAPITAL STRUCTURE TERHADAP FIRM VALUE YANG DIMODERASI DIVIDEND POLICY","authors":"Alda Erina Gabriella, Widyasari","doi":"10.24912/jpa.v4i4.20634","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.20634","url":null,"abstract":"The aim purpose of this research is to identify, describe, and show the influence of the liquidity, profitability, and capital structure on firm value as moderated by the dividend policy on manufacturing companies that are listed in Indonesian Stock Exchange in the period of 2017-2019. This research is used panel data with purposive sampling method and a total sample of 15 companies. Testing data in this research using EViews 11. The result of this research indicate that liquidity has no significant influence and negative on firm value, profitability and capital structure has no significant influence and positive on firm value, meanwhile dividend policy is unable to moderate the influence between liquidity, profitability, capital structure and firm value. The implication of this research is that the company must keep its profits stable so that investors will be interested in investing and in the end will increase the firm value.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122239756","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research was conducted with the aim of knowing the effect of Current Ratio (CR), Return on Assets (ROA) and Earning per Share (EPS) on company value in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by using purposive sampling method and the amount of data that met these criteria was 12 companies. The data processing technique in this study uses multiple regression analysis with the help of the SPSS (Statistical Product and Service Solution) program for Windows version 25 and Microsoft Excel 2010. The results of this study indicate that the ROA variable has a significant effect on firm value.Meanwhile, the variavels of CR and EPS have no significant effect on firm value.Simultaneously CR, ROA and EPS have a significant effect on firm value. The implication of this research is the need for the role of company management in increasing financial ratios in order to increase company value so that it can attract investors.
本研究旨在了解流动比率(CR),资产回报率(ROA)和每股收益(EPS)对2017-2019年在印度尼西亚证券交易所上市的制造公司价值的影响。样本采用有目的抽样的方法选取,符合这些标准的数据量为12家公司。本研究的数据处理技术采用多元回归分析,使用SPSS (Statistical Product and Service Solution)程序(Windows version 25)和Microsoft Excel 2010。研究结果表明,ROA变量对企业价值有显著影响。同时,CR和EPS的变量对企业价值的影响不显著。同时,CR、ROA和EPS对企业价值有显著影响。本研究的含义是需要公司管理层在提高财务比率的作用,以增加公司价值,使其能够吸引投资者。
{"title":"PENGARUH CR, ROA DAN EPS TERHADAP NILAI PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI","authors":"Karin Karin, Hendang Tanusdjaja","doi":"10.24912/jpa.v4i4.21368","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21368","url":null,"abstract":"This research was conducted with the aim of knowing the effect of Current Ratio (CR), Return on Assets (ROA) and Earning per Share (EPS) on company value in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by using purposive sampling method and the amount of data that met these criteria was 12 companies. The data processing technique in this study uses multiple regression analysis with the help of the SPSS (Statistical Product and Service Solution) program for Windows version 25 and Microsoft Excel 2010. The results of this study indicate that the ROA variable has a significant effect on firm value.Meanwhile, the variavels of CR and EPS have no significant effect on firm value.Simultaneously CR, ROA and EPS have a significant effect on firm value. The implication of this research is the need for the role of company management in increasing financial ratios in order to increase company value so that it can attract investors.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122723495","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to obtain empirical evidence regarding the influence of ownership structure, board size, intellectual capital, and working capital management on firmperformance in manufacturing companies listed on the Indonesia Stock Exchange during 2016-2018. The sample was selected by purposive sampling method and valid data were 105 samples consisting of 35 companies. The data processing technique uses multiple regression analysis which helped by Eviews 11 and Microsoft Excel 2013 program. The results of this study indicate that intellectual capital has a significant effect on company performance, while ownership structure, board size, and working capital management show insignificant results. The implication of this research is to prove that managerial,institutional, firm resources and working capital management are factors that influencefirm performance so that it is expected to provide an overview of a company for investors in making investment decisions.
{"title":"PENGARUH OWNERSHIP STRUCTURE, INTELLECTUAL CAPITAL, DAN WORKING CAPITAL MANAGEMENT TERHADAP FIRM PERFORMANCE","authors":"Ranty Novilia, Ardiansyah Rasyid","doi":"10.24912/jpa.v4i4.21411","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21411","url":null,"abstract":"This research aims to obtain empirical evidence regarding the influence of ownership structure, board size, intellectual capital, and working capital management on firmperformance in manufacturing companies listed on the Indonesia Stock Exchange during 2016-2018. The sample was selected by purposive sampling method and valid data were 105 samples consisting of 35 companies. The data processing technique uses multiple regression analysis which helped by Eviews 11 and Microsoft Excel 2013 program. The results of this study indicate that intellectual capital has a significant effect on company performance, while ownership structure, board size, and working capital management show insignificant results. The implication of this research is to prove that managerial,institutional, firm resources and working capital management are factors that influencefirm performance so that it is expected to provide an overview of a company for investors in making investment decisions.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130453290","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}