Implication on Firm Value in Indonesian Banking

The level of investor prosperity is reflected in the stock price. Financial statement ratio analysis is used to determine the value of a company. Because banking is the focal point of the country’s economic activity, it attracts investors. The goal of this research is to look into the impact of profitability, growth opportunity, dividend policy, and firm age on the firm value of Indonesian commercial banks listed on the Indonesia Stock Exchange between 2015 and 2021. Purposive sampling was used in this study, and 59 data points were analyzed using multiple regression analysis. The findings revealed that profitability has a significant impact on firm value. Meanwhile, growth prospects, dividend policy, and firm age have no effect on firm value. Investors are drawn in by the size of the company’s profit. Due to a lack of understanding of the company’s internal and external conditions, bank growth does not always reflect abundant assets. Capital gains are preferred by many investors because they produce quick profits. The vulnerability of a company to new competitors grows with age

AKUNTANSI SYARIAH SEBAGAI ORIENTASI DI MASA DEPAN DALAM PERWUJUDAN NILAI AMANAH, KEBENARAN, DAN KEADILAN

ABSTRACT It can’t be denied that accounting is a very information required in the recording of the company’s financial transactions. That information is something that adjusts the situation and conditions that really happen. But on in fact, there is still a lot information that doesn’t fit in the accounting system. Therefore, this discussion aims to analyze the embodiment of the system sharia-based accounting that has principles of trustworthiness, truth, and values justice that can address the things that are not appropriate in the information as well as orientation in the future. Keywords: sharia accounting, future orientation, trust, truth, justice ABSTRAK Tidak dapat dipungkiri bahwa akuntansi merupakan sebuah informasi yang sangat dibutuhkan dalam pencatatan transaksi keuangan perusahaan. Informasi tersebut merupakan sesuatu yang menyesuaikan situasi dan kondisi yang benar-benar terjadi. Namun pada kenyataanya, saat ini masih banyak informasi yang tidak sesuai di dalam sistem akuntansi. Maka dari itu, pembahasan ini bertujuan untuk menganalisis perwujudan dari sistem akuntansi berbasis syariah yang memiliki prinsip nilai-nilai amanah, kebenaran, serta keadilan yang dapat mengatasi hal-hal yang tidak sesuai di dalam informasi tersebut serta orientasinya di masa depan. Kata kunci: akuntansi syariah, orientasi masa depan, amanah, kebenaran, keadila