Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam最新文献

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)

Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam Pub Date : 2022-02-18 DOI: 10.37776/zuang.v11i2.803

Danendra Yudistira, E. Kurniawati

{"title":"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)","authors":"Danendra Yudistira, E. Kurniawati","doi":"10.37776/zuang.v11i2.803","DOIUrl":"https://doi.org/10.37776/zuang.v11i2.803","url":null,"abstract":"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","PeriodicalId":436444,"journal":{"name":"Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127395188","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 PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 2017年至2019年，盈利能力、流动性和偿债能力对印尼证券交易所上市制药公司的价值产生了影响

Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam Pub Date : 2022-02-18 DOI: 10.37776/zuang.v11i3.807

Eliandini Sutalaksana, E. Kurniawati

{"title":"PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019","authors":"Eliandini Sutalaksana, E. Kurniawati","doi":"10.37776/zuang.v11i3.807","DOIUrl":"https://doi.org/10.37776/zuang.v11i3.807","url":null,"abstract":"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 ofÂ 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","PeriodicalId":436444,"journal":{"name":"Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125016619","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 KEBIJAKAN HUTANG DAN FREE CASH FLOW TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2014-2019 债务政策和自由现金流动对2014-2019年上市的食品和饮料公司的盈利能力的影响

Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam Pub Date : 2022-02-18 DOI: 10.37776/zuang.v11i2.804

L. Bella, One Yantri

{"title":"PENGARUH KEBIJAKAN HUTANG DAN FREE CASH FLOW TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2014-2019","authors":"L. Bella, One Yantri","doi":"10.37776/zuang.v11i2.804","DOIUrl":"https://doi.org/10.37776/zuang.v11i2.804","url":null,"abstract":"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 DERÂ 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","PeriodicalId":436444,"journal":{"name":"Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130428787","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: 1

PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA SELATAN BATAM KOTA 税收管理制度和税收制裁的现代化影响了巴坦市南部初选人员的纳税人税率(KPP)

Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam Pub Date : 2022-02-18 DOI: 10.37776/zuang.v11i3.806

Tessha Edrianita, M. Mursal

引用次数: 0

PENGARUH KUALITAS PRODUK, KUALITAS LAYANAN DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA MORNING BAKERY CABANG KBC BATAM 产品质量、服务质量和价格对KBC BATAM分公司清晨烘焙的决定的影响

Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam Pub Date : 2022-02-18 DOI: 10.37776/zuang.v11i3.808

Muhammad Ricky Fajri, Andi M Luthfi

引用次数: 0

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) 企业规模、企业治理与金融绩效运作效率的影响(国有企业银行案例研究于2016-2020年上市)

Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam Pub Date : 2021-08-31 DOI: 10.37776/ZUANG.V11I1.763

Nona Jane Onoyi, Diana Titik Windayati

引用次数: 2

Efek Harga, Kualitas Pelayanan, dan Kepuasan Pelanggan terhadap Loyalitas Pelanggan PT. Prodia Widyahusada cabang Batam 价格、服务质量和客户对PT. Prodia Widyahusada branch的忠诚度的影响

Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam Pub Date : 2021-08-31 DOI: 10.37776/zuang.v11i1.768

Silvia Revana Auzar, Frentina Eka Ningrum Tyastuti

{"title":"Efek Harga, Kualitas Pelayanan, dan Kepuasan Pelanggan terhadap Loyalitas Pelanggan PT. Prodia Widyahusada cabang Batam","authors":"Silvia Revana Auzar, Frentina Eka Ningrum Tyastuti","doi":"10.37776/zuang.v11i1.768","DOIUrl":"https://doi.org/10.37776/zuang.v11i1.768","url":null,"abstract":"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","PeriodicalId":436444,"journal":{"name":"Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130613292","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 Karakteristik Perusahaan terhadap Pengungkapan Pertanggungjawaban Sosial Perusahaan Pertambangan Minyak Mentah dan Gas Bumi yang Terdaftar di BEI Tahun 2014-2018 该公司的特征对2014-2018年上市的原油和天然气开采公司的社会责任的影响

Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam Pub Date : 2021-08-31 DOI: 10.37776/ZUANG.V11I1.766

Wahyu Mulyosari, Jemmy Rumengan

{"title":"Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Pertanggungjawaban Sosial Perusahaan Pertambangan Minyak Mentah dan Gas Bumi yang Terdaftar di BEI Tahun 2014-2018","authors":"Wahyu Mulyosari, Jemmy Rumengan","doi":"10.37776/ZUANG.V11I1.766","DOIUrl":"https://doi.org/10.37776/ZUANG.V11I1.766","url":null,"abstract":"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.","PeriodicalId":436444,"journal":{"name":"Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam","volume":"385 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131838540","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 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 â€“ 2019 运营利润,现金流变化的影响,DER和DAR水泥公司对金融位愁眉苦脸的子行业,2015年注册的瓷器和玻璃陶瓷BEI a€2019”

Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam Pub Date : 2021-08-31 DOI: 10.37776/ZUANG.V11I1.762

Ananda Rama Dhani, Nolla Puspita Dewi

{"title":"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 â€“ 2019","authors":"Ananda Rama Dhani, Nolla Puspita Dewi","doi":"10.37776/ZUANG.V11I1.762","DOIUrl":"https://doi.org/10.37776/ZUANG.V11I1.762","url":null,"abstract":"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.","PeriodicalId":436444,"journal":{"name":"Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130529723","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 Laba Akuntansi dan Arus Kas Operasi terhadap Return Saham pada Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018 财务部业务现金流对2014-2018年上市印尼证券交易所股票回报率的影响

Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam Pub Date : 2021-08-31 DOI: 10.37776/ZUANG.V11I1.764

Nursarmimi Pasrin, M. Mursal

引用次数: 0