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PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Regia Rolanta; Riana R Dewi; Suhendro
Jurnal Ilmiah Akuntansi dan Manajemen Vol 16 No 2 (2020): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (695.795 KB) | DOI: 10.31599/jiam.v16i2.395

Abstract

This study aimed to analyze the effect of profitability, leverage, liquidity, company size and dividend policy on firm value in the Consumer Goods Industry Sector Companies listed on the Stock Exchange in 2015-2018. In this study the Company Values measured using the Price to Book Value (PBV). This research method using descriptive analysis. The technique used is purposive sampling technique, so found 14 Consumer Goods Industry Sector Companies listed on the Stock Exchange from 2015 to 2018 period. The analysis used is multiple linear regression analysis. The results of this study showed that the variables of profitability, liquidity, and dividend policy affects the value of the company, while the company size and leverage variables do not affect the value of the company.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PERUMDA AIR MINUM PUSAT KOTA SURAKARTA Miftakul Jannah; Kartika Hendra Ts; Riana R Dewi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.125 KB)

Abstract

This research aims to test the involvement of users, user training and education programs, the support of top management, the ability of personal techniques on performance of accounting information system in the Waterworks Center of Surakarta City. The population in this study are all employees who use accounting information system in theWaterworks Center of Surakarta City. Sampling using a purposive sampling method with the employee criteria of his time for a minimum of one year. The independent variable in this study was the involvement of users, user training and education programs, the support of top management, the ability of the dependent variable for a personal technique in this study is accounting information system performance. This research method using multiple regression analysis to test the influence of free variables against variable directly. The results of this study indicate the program of training and education of users, top management support is a positive effect on performance of accounting information systems. While the involvement of users and personal skills have no effect on performance of accounting information systems.
PENGARUH PRICE EARNING RATIO, PRICE TO BOOK VALUE, DAN INFLASI TERHADAP HARGA SAHAM YANG TERINDEKS IDX 30 Niki Nony Mutiarani; Riana R Dewi; Suhendro Suhendro
JURNAL ILMIAH EDUNOMIKA Vol 3, No 02 (2019): EDUNOMIKA, VOL. 03, NO. 02, Agustus 2019
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v3i02.639

Abstract

This study aims to determine how the effect of Price Earning Ratio, Price to Book Value Ratio and Inflation on Indexed Stock Prices Idx 30 in the period 2016-2018. The object in the 2016-2018 research period was a company whose share price was IDX30 Teindeks on the Indonesia Stock Exchange. The population used in this study is 30 company shares and is based on a purposive sampling method that produces a sample of 11 companies. The dependent variable is represented by the stock price index, while the independent variables in this study are Price Earning Ratio, Price to Book Value Ratio and inflation. The research method used is a quantitative method that takes into account the company's market ratios of financial reports obtained from the IDX website and the level of inflation in Indonesia Partially the results of this study indicate that during the 2016-2018 period Price Earning Ratio, Price to Book Value Ratio and inflation do not affect IDX indexed stock prices 30. Keywords: Stock Prices, Price Earning Ratio, Price To Book Value, Inflation
FACTORS AFFECTING STOCK PRICES IN INSURANCE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Rizki Arumsari; Riana R Dewi; Purnama Siddi
Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March
Publisher : Kusuma Negara Business School

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Abstract

In this study aims to analyze the effect of profitability, leverage and company size on stock prices. Sources of data obtained from the financial statements of insurance companies listed on the Stock Exchange in 2014-2018. This type of research is quantitative. The population and sample used 9 purposive sampling techniques. The analytical method used is multiple linear regression, F test and T test The results of the study show that the profitability, leverage and company size variables simultaneously influence the stock price. While the partial analysis shows that the profitability variable has no effect and does not affect the stock price, the leverage variable also shows that there is a negative and significant influence on the stock price, the firm size variable has a positive and significant effect on the stock price. With the Determanation coefficient (Adjusted R2) contributing to the influence of profitability, financial leverage, and company size by 26.6%. while 73.4% is influenced by other variables. The benefit of this study is to provide additional information to researchers who will develop knowledge in the field of financial accounting.
Analisis Faktor-Faktor Yang Mempengaruhi Effective Tax Rate Diana Rimadani; Suhendro Suhendro; Riana R Dewi
JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i2.136

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, leverage dan capital intensity terhadap effective tax rate. Penelitian ini menggunakan data sekunder. Variabel dependen dalam penelitian ini yaitu effective tax rate, sedangkan variabel independen dalam penelitian ini yaitu ukuran perusahaan, profitabilitas, leverage dan capital intensity. Populasi penelitan ini adalah perusahaan infrastruktur, transportasi dan utilitas yang terdaftar dalam BEI periode 2016-2018. Sampel yang digunakan sebanyak 51 sampel. Teknik analisis data yang digunakan dalam penelitian ini yaitu dengan menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menyatakan bahwa : 1) ukuran perusahaan berpengaruh terhadap effective tax rate, 2) profitabilitas tidak berpengaruh terhadap effective tax rate, 3) leverage tidak berpengaruh terhadap effective tax rate, 4) capital intensity berpengaruh terhadap effective tax rate.