Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)最新文献_第3页

PENGARUH DEVIDEND PER SHARE (DPS) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Pub Date : 2020-12-15 DOI: 10.55171/jsab.v8i2.589

Sri Intan Purnama, Muhamad Nur

{"title":"PENGARUH DEVIDEND PER SHARE (DPS) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)","authors":"Sri Intan Purnama, Muhamad Nur","doi":"10.55171/jsab.v8i2.589","DOIUrl":"https://doi.org/10.55171/jsab.v8i2.589","url":null,"abstract":"<div><table cellspacing=\"0\" cellpadding=\"0\" align=\"left\"><tbody><tr><td align=\"left\" valign=\"top\"><p><em>This study aims to determine the effect of Devidend Per Share (DPS) And Return On Equity (ROE) Against Stock Price. This research use sample Company Indeks LQ45 year 2010-2016 Devidend Per Share (DPS), Return On Equity (ROE) and Stock Price are measured by looking at the financial statements of companies that are listed on the Indonesia Stock Exchange (IDX) for 2010-2016 period.</em></p><p><em>Population in this research as many as 45 companies that listed in Indonesia Stock Exchange (IDX) period 2010-2016. After the selection by Purposive Sampling method in the population, there are 11 companies Indeks LQ45 used as sample. This research uses quantitative method with descriptive approach to know influence between Devidend Per Share (DPS) and Return On Equity (ROE) to Stock Price. Using secondary data and data analysis technique using multiple regression analysis.</em></p><p><em>Based on the results of the study, Devidend Per Share (DPS) has a positive and significant effect on Stock Prices of Indeks LQ45 companies listed in Indonesia Stock Exchange (IDX) year 2010-2016.with positive regression coefficient and t value of 8,342 significant 0,000. And Return On Equity (ROE) have positive and significant effect to stock price of company Indeks LQ45 which listed in Indonesia Stock Exchange (IDX) year 2010-2016 with result of positive regression coefficient value and t value 4,337 significant 0,000.</em><strong></strong></p></td></tr></tbody></table></div>","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)","volume":"89 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120884037","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}

引用次数: 0

PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA 该公司的财务表现和规模对印尼证券交易所上市的LQ45公司的价值的影响

Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Pub Date : 2020-12-15 DOI: 10.55171/jsab.v8i2.592

Ela Widasari, Mega Furwanti

{"title":"PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Ela Widasari, Mega Furwanti","doi":"10.55171/jsab.v8i2.592","DOIUrl":"https://doi.org/10.55171/jsab.v8i2.592","url":null,"abstract":"This research was conducted with the aim of knowing that the Financial Performance and Company Size can affect the Firm Value of the LQ45 Companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The method used in this research is quantitative research methods. The population used is all LQ45 companies listed on the Indonesia Stock Exchange (BEI) using purposive sampling method. Data collection obtained through secondary data. The data analysis technique used in this research is the Classical Assumption Test which consists of (Normality Test, Heteroscedasticity Test, Multicollinearity Test and Autocoleration Test), Multiple Linear Regression Analysis Test, Correlation Analysis Test, Determination Coefficient Test, and Hypothesis Test which consists of ( Statistical t test and statistical test F).The result of t statistical test shows that the Financial Performance as X1 has a value of \"t\" _ \"count\"> \"t\" _ \"table\", namely 2.053> 1.99601 with a significance level of 0.044 <0.05, this means that H0 is rejected and H1 is accepted so that Financial Performance (X1) has a partial effect on Firm Value Company Size as X2 has a tcount <ttable where the result is -0.234 <1.99601 with a significance level of 0.816 <0.05, p. This means that H0 is accepted and H2 is rejected, so Company Size has no partial effect on Firm Value. And the test results based on the F statistical test in this study were obtained with Fcount> Ftable, namely 3,424> 3.13 with a significant level of 0.038 <0 , 05. It can be concluded that H0 is rejected and H3 is accepted. Thus, Financial Performance and Firm Size have a joint or simultaneous effect on Firm Value.","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130786832","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}

引用次数: 0

PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 流动性和盈利能力对印尼证券交易所上市的食品和饮料公司的股价的影响

Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Pub Date : 2020-12-15 DOI: 10.55171/jsab.v8i2.591

Mike Mega Rahayu, Rini Fatmala

{"title":"PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Mike Mega Rahayu, Rini Fatmala","doi":"10.55171/jsab.v8i2.591","DOIUrl":"https://doi.org/10.55171/jsab.v8i2.591","url":null,"abstract":"This study aims to determine the effect of liquidity and profitability on stock prices in food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period. This research uses quantitative methods. The type of data in this study is secondary data. The research population is food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period using the purposive sampling method. Where the samples used were 8 companies from 26 companies so that the total data processed was 32 samples. This study uses multiple linear regression analysis with the IBM SPSS Statistics 20 program. The results of research on CR and ROE on Stock Prices obtained a t value of 2.681 indicating that the correlation or relationship between the independent variable and the dependent variable is sufficient and (t test) of 2.681 indicates that The stock price is influenced by 26.8% by CR and ROE while the f test is obtained at 3,913 showing that the relationship between the independent variables and the dependent variable is sufficient and (f test) of 3,913 shows that the share price is influenced by 39.1%, the rest is influenced by other factors not researched like ROI. The t test results show that partially CR and ROE have a significant effect on stock prices. Meanwhile, the results of the F test show that CR and ROE simultaneously have a significant effect on share prices in food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period.","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130019168","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}

引用次数: 0

PENGARUH CURRENT RATIO, DEBT RATIO, DAN TOTAL ASSET TURNOVER RATIO TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Pub Date : 2020-12-15 DOI: 10.55171/jsab.v8i2.593

E. Sutanto, Yeti Atun

{"title":"PENGARUH CURRENT RATIO, DEBT RATIO, DAN TOTAL ASSET TURNOVER RATIO TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)","authors":"E. Sutanto, Yeti Atun","doi":"10.55171/jsab.v8i2.593","DOIUrl":"https://doi.org/10.55171/jsab.v8i2.593","url":null,"abstract":"Each company aims to profit and maintain the continuity of the company. When the company is unable to maintain financial performance stability, then the company will experience financial distress financial problems. financial ditress marked by negative operating profit of the company for two consecutive years and this occurred in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2018. This research was conducted with the aim of knowing the influence of current ratio, debt ratio and total asset turnover ratio on financial distress to Manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2017-2018 both partially and simultaneously.The research method used in this study is quantitative research method and descriptive research, the population of this research is all manufaktur companies listed on the Indonesia Stock Exchange (IDX) period 2017-2018 which is as many as 117 companies. Research sample of 59 companies with financial report data 2017-2018 with 181 research data. Sample techniques use purposive sampling. Data analysis techniques use descriptive statistics and logistics regression analysis with processing techniques using SPSS 20. It concluded that the results of the determination coefficient using nagelkerke's R Square amounted to 29.9% and the hypothetical test results of this study were either partially and simultaneously current ratio, debt ratio and total asset turnover ratio influential and significant to financial distress. Advice for the company, by improving the performance of the company to avoid financial distress. For other researchers, it is recommended to add free variables other than current ratio, debt ratio and total asset turnover ratio to things that may affect financial distress.","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130136692","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}

引用次数: 0

PERAN AKUNTAN DAN PERUSAHAAN MENUJU TUJUAN PEMBANGUNAN BERKELANJUTAN (SUSTAINABLE DEVELOPMENT GOALS / SDGs) 2030 会计和企业在可持续发展目标上的作用2030年

Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Pub Date : 2020-04-16 DOI: 10.55171/jsab.v8i1.383

Budi Karyanto, Rina Martiana

{"title":"PERAN AKUNTAN DAN PERUSAHAAN MENUJU TUJUAN PEMBANGUNAN BERKELANJUTAN (SUSTAINABLE DEVELOPMENT GOALS / SDGs) 2030","authors":"Budi Karyanto, Rina Martiana","doi":"10.55171/jsab.v8i1.383","DOIUrl":"https://doi.org/10.55171/jsab.v8i1.383","url":null,"abstract":"One of the most effective things in achieving sustainable development goals is utilizing and allocating taxes obtained by the government from companies for the development of remote areas that are still lagging behind. Therefore, the first thing that must be emphasized and done endlessly is to eradicate corruption, so that government funds can be used optimally for the purpose of sustainable development, alleviating all forms of wealth in all places that can be used for nutrition, and promoting sustainable agriculture. How to live a healthy and prosperous life, quality education, clean air and proper sanitation, decent work and economic growth, namely, sustainable and inclusive economic growth, employment and decent work for all. Until finally the infrastructure is strong, and its responsiveness is in the areas between the regions of this motherland. To achieve something in particular. The goal of sustainable development (SDGs) is not only the task of the government alone, but also the task of the whole world community, especially governments and companies (assisted by accountants) in their vision and mission to achieve SDGs. Through accountability, transparency and mutual trust and commitment from all parties, surely anything will be achieved","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128298231","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}

引用次数: 2

PENGARUH RETURN ON ASSETS, RETURN ON EQUITY, DAN DEBT RATIO TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Pub Date : 2020-04-15 DOI: 10.55171/jsab.v8i1.547

H. Hanifah

引用次数: 3

Pengaruh Analisis Rasio Terhadap Ekspor Dengan ACFTA Sebagai Variabel Moderasi 比较温和变量ACFTA对出口比例分析的影响

Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Pub Date : 2020-04-15 DOI: 10.55171/jsab.v8i1.382

Rr. Prima Dita Hapsari, Nurlaelah Nurlaelah

{"title":"Pengaruh Analisis Rasio Terhadap Ekspor Dengan ACFTA Sebagai Variabel Moderasi","authors":"Rr. Prima Dita Hapsari, Nurlaelah Nurlaelah","doi":"10.55171/jsab.v8i1.382","DOIUrl":"https://doi.org/10.55171/jsab.v8i1.382","url":null,"abstract":"The purpose of this research is to know the effect of Net Profit Margin (NPM), Gross Profit Margin (GPM) ratio, both partially and jointly to Export, with ACFTA As Moderation Variables. The method used is descriptive and quantitative statistical method with the before-after approach. The population in this research is Manufacturing company with textile and garment sub-sector listed on Indonesia Stock Exchange with 13 companies, while the sample for this research is 5 companies. The independent variables used in this research are Net Profit Margin (NPM), Gross Profit Margin (GPM) while the dependent variable is Export, and the moderation variable is ACFTA. Data collection technique used is non-participant observation, while the data analysis technique is by using descriptive analysis, classical assumption test, partial test with t test and significant test, test of determination, equation of multiple regression analysis. Data processing in this research using SPSS software program (Statistic Package for the Social Sciences). The results of this study prove that Net Profit Margin (NPM) partially has no positive effect on exports with ACFTA as a moderation variable. Gross Profit Margin (GPM) partially has no partial and significant effect on export with ACFTA as a moderating variable. And simultaneously states that Net Profit Margin (NPM) and Gross Profit Margin (GPM) jointly have no significant effect to exports with ACFTA as moderation variable in manufacturing company listed in Indonesia Stock Exchange (2006-2016).","PeriodicalId":309116,"journal":{"name":"Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122755935","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}

引用次数: 0

ANALISIS EARNING PER SHARE (EPS) DAN ECONOMIC VALUE ADDED (EVA) TERHADAP RETURN SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI

Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Pub Date : 2020-04-15 DOI: 10.55171/jsab.v8i1.571

Siti Mudawanah, D. Nuraini

引用次数: 0

PENGARUH SISTEM PENGENDALIAN INTERNAL DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOPERASI DI KECAMATAN RANGKASBITUNG 内部控制系统和会计信息系统对证券交易委员会财务报告质量的影响

Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Pub Date : 2020-04-15 DOI: 10.55171/jsab.v8i1.426

Paniran Paniran

引用次数: 2

PENGARUH RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP DIVIDEN PAYOUT RATIO PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Pub Date : 2020-04-15 DOI: 10.55171/jsab.v8i1.570

R. Rudiyanto, Mike Mega Rahayu, Aditia Firmansah

引用次数: 1

Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management &amp; Accounting)最新文献

Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)最新文献