Parameter (Bekasi)最新文献

{"title":"ANALISIS PENJUALAN BERSIH DAN HARGA POKOK PENJUALAN DALAM MENINGKATKAN LABA KOTOR PADA PT. PRASIDHA ANEKA NIAGA Tbk","authors":"Royani Haminullah, Edison Hamid, None Rachmawati","doi":"10.37751/parameter.v8i2.250","DOIUrl":"https://doi.org/10.37751/parameter.v8i2.250","url":null,"abstract":"This research aims to find out how Net Sales and Cost of Goods Sold increase Gross Profit. The research object is PT. Prasidha Aneka Niaga Tbk. Data is taken from financial reports for the 2016-2020 period. This research uses a qualitative descriptive method consisting of three variables, namely net sales and cost of goods sold as independent variables and gross profit as the dependent variable. Data analysis uses case studies (non-hypothetical). Based on the results of data analysis, it shows that the overall average net sales per year is 2.14%. The average cost of goods sold per year is 1.12%. Then, from the weighting results of net sales and cost of goods sold, the average increase in gross profit for the last 5 years, namely the 2016-2020 period, contributed 3.26% and the rest was contributed by other factors not examined in this research.
 ABSTRAK
 Penelitian ini bertujuan untuk mengetahui bagaimana Penjualan Bersih dan Harga Pokok Penjualan dalam meningkatkan Laba Kotor. Objek penelitian adalah PT. Prasidha Aneka Niaga Tbk. Data diambil dari laporan keuangan periode 2016-2020. Penelitian ini menggunakan metode deskriptif kualitatif yang terdiri dari tiga variabel yaitu penjualan bersih dan harga pokok penjualan sebagai variabel bebas dan laba kotor sebagai variabel terikat. Analisis data menggunakan studi kasus (non hipotesis). Berdasarkan hasil analisis data menunjukkan bahwa rata-rata penjualan bersih per tahun secara keseluruhan adalah sebesar 2,14%. Untuk rata-rata harga pokok penjualan per tahun sebesar 1,12%. Kemudian dari hasil pembobotan penjualan bersih dan harga pokok penjualan dalam peningkatan rata-rata laba kotor 5 tahun terakhir yaitu periode 2016-2020 memberikan kontribusi sebesar 3,26% dan sisanya disumbang oleh faktor lain yang tidak diperiksa dalam penelitian ini.","PeriodicalId":498023,"journal":{"name":"Parameter (Bekasi)","volume":"79 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135773728","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}

{"title":"THE DETERMINANT FACTORS OF COMPOSITE STOCK PRICE INDEX","authors":"Heru Cahyo, Tri Esti Masita, Heri Setiawan, Arinastuti Arinastuti, Heris Kencana, Damar Jati","doi":"10.37751/parameter.v8i2.247","DOIUrl":"https://doi.org/10.37751/parameter.v8i2.247","url":null,"abstract":"This study aims to determine the effect of interest rates, inflation, exchange rates and the money supply on the composite stock price index on the Indonesia Stock Exchange from 2018 to 2021. This type of research is a quantitative study with a descriptive approach using multiple regression analysis methods. The results showed that the interest rate and the money supply had a significant positive effect on the composite stock price index. The exchange rate has a significant negative effect on the composite stock price index. Meanwhile, inflation has no significant effect on the composite stock price index. The suggestion in this study is that investors who will make investment transactions on the Indonesia Stock Exchange should always pay attention to information on interest rates, inflation, exchange rates and the money supply which can be combined to predict the JCI which can make investment decisions. So that every community can invest in the capital market in Indonesia. one of the ways is by controlling and regulating economic conditions such as interest rates, inflation, exchange rates and the money supply.
 ABSTRAK
 Penelitian ini bertujuan untuk mengetahui pengaruh suku bunga, inflasi, nilai tukar dan jumlah uang beredar terhadap indeks harga saham gabungan di Bursa Efek Indonesia tahun 2018 sampai 2021. Jenis penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif dengan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa tingkat suku bunga dan jumlah uang beredar berpengaruh positif signifikan terhadap indeks harga saham gabungan. Nilai tukar berpengaruh negatif signifikan terhadap indeks harga saham gabungan. Sementara itu, inflasi tidak berpengaruh signifikan terhadap indeks harga saham gabungan. Saran dalam penelitian ini adalah investor yang akan melakukan transaksi berinvestasi di Bursa Efek Indonesia sebaiknya selalu memperhatikan informasi tingkat suku bunga, inflasi, nilai tukar dan jumlah uang beredar yang dapat dikombinasikan untuk memprediksi IHSG yang dapat untuk mengambil keputusan dalam berinvestasi. Agar setiap masyarakat dapat menanamkan modalnya didalam pasar modal di Indonesia. tingkat perekonomian di Indonesia harus dalam kondisi yang stabil dan dapat berjalan dengan baik salahsatu cara nya yaitu dengan mengendalikan serta mengatur kondisi-kondisi ekonomi seperti tingkat suku bunga, inflasi, nilai tukar dan jumlah uang beredar.","PeriodicalId":498023,"journal":{"name":"Parameter (Bekasi)","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134911631","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}

{"title":"EFFECT OF CAPITAL STRUCTURE, COMPANY SIZE, AND PROFITABILITY ON COMPANY VALUE","authors":"Minadi Wijaya, Sodik Dwi Purnomo, Tunggul Priyatama, Krisnhoe Sukma Danuta, Santi Suciningtyas","doi":"10.37751/parameter.v8i2.248","DOIUrl":"https://doi.org/10.37751/parameter.v8i2.248","url":null,"abstract":"This study aims to determine and analyze the effect of capital structure, company size, profitability on firm value in automotive and component companies listed on the Indonesia Stock Exchange in 2015-2021. The research method used is a quantitative method. The data used is secondary data in the form of annual financial reports of automotive and component companies listed on the Indonesia Stock Exchange for 7 years of observation, from 2015 to 2021. The research population is automotive and component companies and the sample of this study is 11 companies using a purposive sampling technique. The analytical method used is panel data regression analysis. The results of this study indicate that capital structure has an insignificant positive effect on firm value, while company size and profitability have a significant positive effect on firm value in automotive and component companies listed on the Indonesia Stock Exchange in 2015-2021.
 ABSTRAK
 Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh struktur modal, ukuran perusahaan, profitabilitas terhadap nilai perusahaan pada perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2021. Metode penelitian yang digunakan adalah metode kuantitatif. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia selama 7 tahun pengamatan yaitu dari tahun 2015 sampai 2021. Populasi penelitian adalah perusahaan otomotif dan komoponen dan sampel penelitian ini berjumlah 11 perusahaan dengan menggunakan teknik purposive sampling. Metode analisis yang digunakan yaitu analisis regresi data panel. Hasil penelitian ini menunjukan bahwa struktur modal berpengaruh positif tidak signifikan terhadap nilai perusahaan, sedangkan ukuran perusahaan dan profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan pada perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia tahun 2015-2021.","PeriodicalId":498023,"journal":{"name":"Parameter (Bekasi)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134911428","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}

{"title":"THE IMPACT OF INFORMATION ASYMMETRY, PROFITABILITY, AND MANAGERIAL OWNERSHIP ON EARNING MANAGEMENT","authors":"Tjahjani Mudijaningsih, Sully Kemala Octisari, Isnaeni Rokhayati, Ginanjar Adi Nugraha, Amin Budiastuti","doi":"10.37751/parameter.v8i2.249","DOIUrl":"https://doi.org/10.37751/parameter.v8i2.249","url":null,"abstract":"The purpose of this study was to determine the effect of managerial ownership, profitability, and information asymmetry on earnings management in LQ45 companies listed on the Indonesia Stock Exchange from 2015 to 2022. This type of research is empirical research using the panel data regression analysis method. . The results of the study show that managerial ownership has a significant negative effect on earnings management, while profitability and information asymmetry have no effect on earnings management in LQ45 companies listed on the Indonesia Stock Exchange from 2015 to 2022. Management of LQ45 companies listed on the Indonesia Stock Exchange Securities Indonesia needs to prioritize policies regarding managerial ownership. One way that can be done is to evaluate earnings periodically so that trends or patterns of increase or decrease in company profits can be identified so that the factors that increase the company's earning power can be identified. In addition, it is also necessary to increase supervision of the process of preparing reports, especially in terms of profitability to minimize information asymmetry so as to reduce the occurrence of earnings management.
 ABSTRAK
 Tujuan penelitian ini adalah untuk mengetahui pengaruh kepemilikan manajerial, profitabilitas, dan asimetri informasi terhadap manajemen laba pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia pada tahun 2015 sampai 2022. Jenis penelitian ini adalah studi empiris dengan metode analisis regresi data panel. Hasil penelitian menunjukkan bahwa kepemilikan manajerial berpengaruh negatif signifikan terhadap manajemen laba, sedangkan profitabilitas dan asimetri informasi tidak memiliki pengaruh terhadap manajemen laba pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia pada tahun 2015 sampai 2022. Pihak manajemen perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia perlu memprioritaskan kebijakan mengenai kepemilikan manajerial. Cara yag dapat dilakukan diantaranya adalah dengan melakukan evaluasi secara periodik terhadap laba agar dapat diketahui trend atau pola peningkatan maupun penurunan laba perusahaan sehingga dapat diidentifikasi faktor-faktor yang meningkatkan earning power perusahaan. Selain itu, juga perlu meningkatkan pengawasan terhadap proses penyusunan laporan terutama dalam profitabilitas meminimalisir adanya asimetri informasi sehingga dapat mengurangi terjadinya manajemen laba.","PeriodicalId":498023,"journal":{"name":"Parameter (Bekasi)","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134911612","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}

{"title":"ANALISIS NET PROFIT MARGIN DAN DEBT TO EQUITY RATIO DALAM MENILAI PERTUMBUHAN HARGA SAHAM PADA PT. JASUINDO TIGA PERKASA.TBK PERIODE TAHUN 2016-2020","authors":"Devi Prameswari, Slamet Suprihanto, Edison Hamid","doi":"10.37751/parameter.v8i2.246","DOIUrl":"https://doi.org/10.37751/parameter.v8i2.246","url":null,"abstract":"This study aims to assess the impact of Net Profit Margin (NPM) and Debt To Equity Ratio (DER) on stock price growth. The research focuses on PT. Jasuindo Tiga Perkasa, Tbk, with data gathered from financial statements spanning from 2016 to 2020. The research employs a descriptive qualitative approach, utilizing three variables: Net Profit Margin (NPM) and Debt to Equity Ratio (DER) as independent variables and stock price growth as the dependent variable. The data analysis employs a case study methodology (non-hypothesis). The data analysis results for the period from 2016 to 2020 indicate that the average Net Profit Margin (NPM) per year stands at 8.70%, categorizing it as very good according to industry standards. The average Debt to Equity Ratio (DER) per year is 64.09, also falling into the very good category. Subsequently, the discussion of Net Profit Margin (NPM) concerning share price growth reveals a contribution of 7.29%, while Debt to Equity Ratio (DER) contributes 0.62%. The combined effect of Net Profit Margin and Debt to Equity Ratio on average share price growth over the last five years, spanning from 2016 to 2020, amounts to 7.91%. The remaining impact is attributed to unexamined factors not covered in this study.
 ABSTRAK
 Penelitian ini bertujuan untuk mengetahui bagaimana Net Profit Margin (NPM) dan Debt To Equity Ratio (DER) dalam menilai pertumbuhan harga saham, objek penelitiannya adalah PT. Jasuindo Tiga Perkasa, Tbk, datanya diambil dari laporan keuangan periode 2016-2020. Penelitian ini menggunakan metode deskriptif kualitatif yang terdiri dari tiga variabel yaitu net profit margin (NPM) dan debt to equity ratio (DER) sebagai variabel independen dan pertumbuhan harga saham sebagai variabel dependen. Analisis data menggunakan studi kasus (non hipotesis). Berdasarkan hasil analisis data periode 2016-2020 menunjukkan rata-rata net profit margin (NPM) per tahun secara keseluruhan sebesar 8,70%, kondisi ini masuk dalam kategori sangat baik berdasarkan standar rata-rata industri. Rata-rata rasio utang terhadap ekuitas (DER) per tahun sebesar 64,09 termasuk dalam kategori sangat baik. Kemudian dari hasil pembahasan net profit margin (NPM) dalam menilai pertumbuhan harga saham memberikan kontribusi sebesar 7,29% dan Debt to Equity Ratio (DER) dalam menilai pertumbuhan harga saham memberikan kontribusi sebesar 0,62% serta net profit margin dan debt to rasio ekuitas dalam menilai rata-rata pertumbuhan harga saham dalam 5 tahun terakhir yaitu periode 2016-2020 memberikan kontribusi sebesar 7,91% dan sisanya disumbang oleh faktor-faktor berikut: faktor lain yang tidak diteliti dalam penelitian ini.","PeriodicalId":498023,"journal":{"name":"Parameter (Bekasi)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136192442","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}