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PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, PERGANTIAN MANAJEMEN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING (STUDI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Nurul Muaqilah; Abdul Rahman Mus; Andi Nurwanah
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (796.658 KB) | DOI: 10.26618/inv.v3i1.4978

Abstract

This study aims to analyze and determine the effect of partial financial distress, audit opinion, change of management and size of KAP on auditor switching. This research is a quantitative research type. The object of research is state-owned companies listed on the Indonesia Stock Exchange (IDX) of periode from 2015 to 2019. The Research populations was 25 BUMN componies. The research samples were 8 BUMN companies which fulfilled the criteria with purposive sampling metode Using descriptive statistical techniques and regression analysis assisted by SPSS 26.0  The results of this research show that partially financial distress have a negative and insignificant effect to auditor switching, while audit opinion, change of management and KAP size have a positive and significant effect to auditor switching in BUMN companies listed on the Indonesia Stock Exchange. Keyword : auditor switching, financial distress, audit opinion, change of management, KAP  size
Analisis Kinerja Keuangan Pada Badan Layanan Umum (BLU) Rumah Sakit Umum Nurliah Nurliah; Abdul Rahman Mus; Ibrahim Dani
Tata Kelola Vol. 7 No. 1 (2020): Tata Kelola (Januari - Juni)
Publisher : Magister Manajemen Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (601.166 KB) | DOI: 10.52103/tatakelola.v7i1.79

Abstract

Tujuan penelitian ini adalah untuk menganalisis kinerja keuangan RSUP Dr. Wahidin Sudirohusodo Makassar setelah implementasi Pola Pengelolaan Keuangan Badan Layanan Umum (PPK-BLU) berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor: PER-36/PB/2012 pada RSUP Dr. Wahidin Sudirohusodo Makassar. Data yang digunakan adalah data kuantitatif dan data kualitatif. Metode analisis yang akan digunakan oleh penulis dalam penelitian ini adalah metode analisis kuantitatif yaitu menggunakan analisis Rasio Keuangan berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor: Per-36/PB/2012. Hasil penelitian menunjukkan bahwa: (1) hasil analisis rasio kas, rasio lancar, dan periode penagihan piutang di RSUP Dr. Wahidin Sudirohusodo Makassar selama tahun 2015-2018 tergolong kurang baik, dimana rata-rata nilai yang diperoleh dari hasil analisis rasio keuangan tersebut berada di bawah nilai kisaran maksimum berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor: PER-36/PB/2012; (2) Hasil analisis perputaran aset tetap (PAT), imbalan atas aktiva tetap (ROA), dan imbalan ekuitas (ROE) menunjukkan kondisi keuangan RSUP Dr. Wahidin Sudirohusodo Makassar selama tahun 2015-2018 tergolong baik, dimana rata-rata nilai yang diperoleh dari hasil analisis rasio keuangan tersebut mendekati atau mencapai nilai kisaran maksimum berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor: PER-36/PB/2012; dan (3) RSUP Dr. Wahidin Sudirohusodo Makassar yang memiliki nilai rasio keuangan dan pendapatan BLU secara keseluruhan adalah 44,7% dengan predikat penilaian kinerja keuangan digolongkan dalam klasifikasi “cukup sehat. The purpose of this study was to analyze the financial performance of RSUP Dr. Wahidin Sudirohusodo Makassar after the implementation of the Financial Management Pattern of the Public Service Agency (PPK-BLU) based on the Director General of the Treasury Regulation Number: PER-36 / PB / 2012 at Dr. Wahidin Sudirohusodo Makassar. The data used are quantitative data and qualitative data. The analysis method that will be used by the authors in this study is a quantitative analysis method that is using the analysis of Financial Ratios based on the Director General of Treasury Regulation Number: Per-36 / PB / 2012. The results showed that: (1) analysis of cash ratios, current ratios, and accounts receivable collection periods at RSUP Dr. Wahidin Sudirohusodo Makassar during 2015-2018 was classified as not good, where the average value obtained from the analysis of financial ratios was below the maximum range value based on the Director General of the Treasury Regulation Number: PER-36 / PB / 2012; (2) The results of analysis of fixed asset turnover (PAT), return on fixed assets (ROA), and return on equity (ROE) show the financial condition of RSUP Dr. Wahidin Sudirohusodo Makassar during 2015-2018 was classified as good, where the average value obtained from the analysis of the financial ratios approached or reached a maximum range value based on the Director General of the Treasury Regulation Number: PER-36 / PB / 2012; and (3) RSUP Dr. Wahidin Sudirohusodo Makassar, whose overall financial ratio and BLU income is 44.7% with the rating of financial performance classified as "quite healthy"
Pengaruh Faktor Lingkungan Kerja, Kompensasi dan Kemampuan Kerja Terhadap Kinerja Pegawai Pada Kelurahan Baju Bodoa Kecamatan Maros Baru Kabupaten Maros Rudi Rudi; Abdul Rahman Mus; Serlin Serang
Tata Kelola Vol. 7 No. 1 (2020): Tata Kelola (Januari - Juni)
Publisher : Magister Manajemen Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.986 KB) | DOI: 10.52103/tatakelola.v7i1.77

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh faktor Lingkungan Kerja, Kompensasi dan Kemampuan Kerja secara simultan terhadap kinerja pegawai dan mengetahui faktor yang paling dominan terhadap kinerja pegawai di Kelurahan Baju Bodoa Kecamatan Maros Baru Kabupaten Maros. Peneltian ini menggunakan metode sampel dan metode pengumpulan data, data diperoleh dengan cara observasi, wawancara, kuesioner dan dokumentasi, sampel dalam penelitian ini berdasarkan pada metode Non Probability Sampling. Teknik Non Probability Sampling yang dipilih yaitu dengan Sampling Jenuh (sensus) yaitu metode penarikan sampel bila semua anggota populasi dijadikan sampel. Hasil dari pengujian menunjukkan bahwa secara simultan ketiga variabel berpengaruh signifikan terhadap Kinerja Pegawai sedangkan variabel yang paling dominan yaitu Faktor Kemampuan Kerja. This research aims to determine the effect of working environment, compensation and ability to simultaneously work on employees ' performance and to know the most dominant factor in the performance of employees in the village of the new Maros District Bodoa District, Maros. This study uses sample methods and data collection methods, data obtained by observation, interviews, questionnaires and documentation, samples in this study are based on NonProbability Sampling methods. NonProbability Sampling technique is selected with saturated Sampling (census) i.e. the method of sample withdrawal when all population members are made samples. The results of the test show that simultaneously the three variables have significant effect on the employee's performance while the most dominant variable is the job capability factor
Pengaruh Kualitas Pelayanan Administrasi Di Kantor Bpjs Kesehatan Terhadap Kepuasan Peserta Jaminan Kesehatan Nasional (JKN-KIS) Di Kabupaten Wajo Sri Wahyuni; Abdul Rahman Mus; Mahfudnurnajamuddin Mahfudnurnajamuddin
Journal of Management Science (JMS) Vol. 1 No. 1 (2020): Januari - Juni
Publisher : Doktor Ilmu Manajemen, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.455 KB) | DOI: 10.52103/jms.v1i1.212

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Penelitian ini dilakukan dengan menggunakan pendekatan survei dan menyebar kuesioner untuk menganalisis fakta dan data-data yang menunjang keterangan yang diperlukan untuk mendukung pembahasan penelitian. Sedangkan jenis penelitian adalah obsevasional analitik yaitu menganalisis pengaruh kehandalan, ketanggapan, empati, jaminan, dan tampilan fisik terhadap kepuasan peserta JKN-KIS. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kualitas pelayanan administrasi terhadap kepuasan peserta Jaminan Kesehatan Nasional (JKN-KIS) di Kabupaten Wajo. Data yang digunakan adalah data primer dan data sekunder. Populasi atau universe yakni jumlah keseluruhan dari unit analisis yang ciri-cirinya akan diduga. Dalam penelitian ini populasi terdiri dari keseluruhan peserta Jaminan Kesehatan Nasional (JKN-KIS) di Kabupaten Wajo. Hasil penelitian menunjukkan bahwa Variabel kehandalan, ketanggapan, empati, dan jaminan berpengaruh signifikan dan positif terhadap kepuasan peserta JKN-KIS di Kabupaten Wajo, sedangkan Variabel tampilan fisik berpengaruh tidak signifikan terhadap kepuasan peserta JKN-KIS di Kabupaten Wajo, artinya tampilan fisik belum mampu meningkatkan secara signifikan kepuasan peserta JKN-KIS di Kabupaten Wajo. This research was conducted using a survey approach and distributing questionnaires to analyze facts and data that support the information needed to support the research discussion. While the type of research is observational analytic, namely analyzing the effect of reliability, responsiveness, empathy, assurance, and physical appearance on the satisfaction of JKN-KIS participants. The purpose of this study was to determine and analyze the effect of the quality of administrative services on the satisfaction of participants in the National Health Insurance (JKN-KIS) in Wajo Regency. The data used are primary data and secondary data. Population or universe, namely the total number of units of analysis whose characteristics will be estimated. In this study the population consisted of the entire National Health Insurance (JKN-KIS) participants in Wajo Regency.The results showed that the variables of reliability, responsiveness, empathy, and assurance had a significant and positive effect on the satisfaction of JKN-KIS participants in Wajo Regency, while the physical appearance variables had no significant effect on the satisfaction of JKN-KIS participants in Wajo Regency, meaning that physical appearance had not been able to improve JKN-KIS participant in Wajo District satisfaction significantly.
Pengaruh Remunerasi, Disiplin Kerja Dan Motivasi Terhadap Kinerja Pegawai Kantor Pada kesyahbandaran Utama Makassar Iyan Permatasari; Abdul Rahman Mus; Baharuddin Latief
Journal of Management Science (JMS) Vol. 3 No. 1 (2022): Januari - Juni
Publisher : Doktor Ilmu Manajemen, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.522 KB) | DOI: 10.52103/jms.v3i1.803

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Kinerja digunakan sebagai dasar untuk menilai keberhasilan dan kegagalan pelaksanaan kegiatan sesuai dengan sasaran dan tujuan yang telah ditetapkan organisasi. Kinerja pegawai suatu organisasi dipengaruhi oleh berbagai faktor. Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Remunerasi,Disiplin Kerja Dan Motivasi Terhadap Kinerja Pegawai Pada Kantor Kesyahbandaran Utama Makassar Populasi yang dijadikan sebagai target penelitian ini adalah pihak-pihak yang terkait dengan Kinerja Pegawai Kesyahbandaran Utama Makassar. 70 orang menggunakan metode sensus yaitu seluruhnya dijadikan populasi responden sedangkan untuk analisis dengan menggunakan model analisis regresi Berganda Hasil penelitian ini menunjukkan bahwa semua variabel, yakni: Remunerasi,Disiplin Kerja Dan Motivasi, memiliki pengaruh yang positif dan signifikan secara simultan terhadap Kinerja Pegawai Kesyahbandaran Utama Makassar Sedang secara parsial ditemukan bahwa faktor Motivasi kerja yang memiliki pengaruh atau kontribusi yang dominan terhadap Kinerja Pegawai Kesyahbandaran Utama Makassar.
PENGARUH KUALITAS AUDITOR, SISTEM PENGENDALIAN INTERNAL DAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA KANTOR AKUNTAN PUBLIK SE KOTA MAKASSAR Andi Indira Alfitasari Nur Palulu; Abdul Rahman Mus; Darwis Lannai
AJAR Vol 1 No 01 (2018): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v1i01.51

Abstract

The purpose of this study was to analyze the effect of auditor quality on audit delay in KAP in Makassar City, to analyze the effect of the internal control system on audit delay in KAP in Makassar City, to analyze the influence of audit committees on audit delay in KAP in Makassar City. To implement these objectives, data collection techniques are used through questionnaires, while data analysis techniques are used validity test, reliability test, classic assumption test, multiple linear regression analysis and hypothesis testing. The results showed that the effect of auditor quality with audit delay, it can be concluded that the auditor's quality has a positive and significant effect on audit delay in several public accounting firms throughout the city of Makassar. The influence of the internal control system with audit delay, it can be concluded that the internal control system has a positive and significant influence on audit delay in several public accounting firms throughout the city of Makassar. The influence of the audit committee with audit delay, it can be concluded that the audit committee has a positive and significant influence on audit delay in several Public Accounting Firms in the city of Makassar. From the results of regression testing it can be concluded that the dominant variable influencing audit delay in several Public Accounting Firms in the city of Makassar is the internal control system.
Pengaruh Kompetensi Terhadap Kinerja Pegawai Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean B Makassar Muchlis Muchlis; Abdul Rahman Mus; Imaduddin Imaduddin
Tata Kelola Vol. 7 No. 2 (2020): Tata Kelola (Juli - Desember)
Publisher : Magister Manajemen Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.062 KB) | DOI: 10.52103/tatakelola.v7i2.162

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Tujuan penelitian ini adalah untuk mengetahui Pengaruh Kompetensi Terhadap Kinerja Pegawai Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean B Makassar yang terdiri dari pengetahuan, keterampilan, sikap kerja dan pengalaman kerja pegawai Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean B Makassar dengan jumlah sampel sebanyak 112 orang. Metode dalam pengumpulan data dalam penelitian ini adalah kuesioner, wawancara, dan dokumentasi. Metode analisis data menggunakan metode deskriptif dan metode kuantitatif yaitu dengan analisis regresi linear berganda. Berdasarkan uji F variabel bebas (pengetahuan, keterampilan, sikap kerja dan pengalaman kerja) secara bersama-sama memilki pengaruh yang positif dan signifikan terhadap variabel terikat (kinerja pegawai). Melalui pengujian koefisien korelasi (R) diperoleh bahwa tingkat korelasi atau hubungan antara kompetensi (pengetahuan, keterampilan, sikap kerja danpPengalaman kerja) terhadap kinerja pegawai merupakan hubungan yang tinggi yaitu 86.5% dan sikap kerja merupakan faktor yang paling dominan mempengaruhi kinerja pegawai Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean B Makassar. The purpose of this research is to know the influence of Employee Performance Against Competencies at the Supervision and Service Office (KPPBC) Type of B Customs Madya Makassar that consists of knowledge, skills, attitude and experience of work employees at the Supervision and Service Office (KPPBC) Type of B Customs Madya Makassar with number of samples as much as 112 people. Method of data collection in this study is a questionnaire, interviews and documentation. Methods of data analysis using the method of descriptive and quantitative methods with multiple linear regression. Based on a test of the free variable F (knowledge, skills, attitudes and work experience) together have a positive and significant influence against a variable is bound (the performance of the employee). Through testing (R) correlation coefficient obtained that level of correlation or relationship between Competencies (knowledge, skills, attitudes and work experience) against the performance of the employees is a high relationship i.e., 86.5% and work attitude is the most dominant factor influencing the performance of Employees at the Supervision and Service Office (KPPBC) Type of B Customs Madya Makassar.
Pengaruh Tarif Pelayanan Terhadap Kinerja Keuangan Pada Badan Layanan Umum RSUP Dr. Wahidin Sudirohusodo Makassar Fatmawati Fatmawati; Abdul Rahman Mus; Ibrahim Dani
Tata Kelola Vol. 7 No. 2 (2020): Tata Kelola (Juli - Desember)
Publisher : Magister Manajemen Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.593 KB) | DOI: 10.52103/tatakelola.v7i2.135

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Penelitian ini bertujuan untuk mencari bukti empirik apakah penerapan Tarif Menkes RI, Tarif Otonomi Daerah dan Tarif BPJS Berpengaruh terhadap Kinerja keuangan RSUP.Dr.Wahidin Sudirohusodo Makassar , untuk melihat pengaruh penerapan Tarif Pelayanan terhadap Kinerja Keuangan Badan Layanan Umum RSUP.Dr.Wahidin Sudirohusodo Makassar menggunakan tiga variabel yaitu, Tarif Menkes (X1), Tarif otonomi Direksi (X2), dan Tarif BPJS (X3). Dalam penelitian ini, sampel yang diambil adalah 50 orang dari pasien yang berkunjung dan pegawai di RSUP. Dr. Wahidin Sudirohusodo Makassar. Pengumpulan data dilakukan melalui observasi langsung dan survei yang diperoleh dengan cara pembagian kuesioner kepada para responden. Penelitian ini menggunakan model analisis regresi linier berganda dengan software SPSS V 20.. Hasil penelitian menunjukkan bahwa Tarif otonomi Direksi dan Tarif BPJS berpengaruh positif dan signifikan terhadap kinerja keuangan Badan Layanan Umum RSUP. Dr. Wahidin Sudirohusodo Makassar dan Tarif Menkes RI berpengaruh positif dan tidak signifikan terhadap Kinerja Keuangan Badan Layanan Umum RSUP. Dr. Wahidin Sudirohusodo Makassar. Hal ini ditunjukkan dari hasil uji regresi linear berganda yang menunjukkan Y = 1,319 + 0,063 X1 + 0,183 X2 + 0,503X3 . Berdasarkan hasil kesimpulan penelitian ini Penerapan Tarif Menkes RI,Tarif otonomi Direksi dan Tarif BPJS berpengaruh positif terhadap Kinerja Keuangan Badan Layanan Umum RSUP. Dr. Wahidin Sudirohusodo Makassar. This research aims to find empirical evidence whether the application of the Menkes tariff, regional autonomy tariff and BPJS tariff affect the financial performance of RSUP. Dr. Wahidin Sudirohusodo Makassar, to see the influence of the implementation of service tariffs on the financial performance of the RSUP public Services Agency. Dr. Wahidin Sudirohusodo Makassar uses three variables, namely Menkes Tariff (X1), the autonomy rate of the Board of Directors (X2), and the Tariff BPJS (X3). In this study, samples were 50 people from visiting patients and employees at RSUP. Dr. Wahidin Sudirohusodo Makassar. Data collection is conducted through direct observation and surveys obtained by the distribution of questionnaires to respondents. This research uses multiple linear regression analysis models with SPSS V 20 software. The results showed that the autonomous tariff of directors and tariffs of BPJS have a positive and significant effect on the financial performance of the RSUP General Services Agency. Dr. Wahidin Sudirohusodo Makassar and tariff Menkes RI effect positive and insignificant to the financial performance of public service agency RSUP. Dr. Wahidin Sudirohusodo Makassar. It is shown from a double linear regression test result showing Y = 1.319 + 0.063 X1 + 0.183 X2 + 0, 503X3. Based on the results of the conclusion of this research implementation of tariff Menkes RI, the tariff and tariff autonomy of BPJS has a positive effect on the financial performance of public service agency RSUP. Dr. Wahidin Sudirohusodo Makassar.
THE IMPLEMENTATION OF AUTOCRATIC AND CHARISMATIC LEADERSHIP MODEL AT ISLAMIC HIGHER EDUCATION IN AN ISLAMIC BOARDING SCHOOL ENVIRONMENT (STUDY AT STAI DDI MANGKOSO) Muthahhir Arif; Mansyur Ramli; Abdul Rahman Mus; Andi Bunyamin
Jurnal Diskursus Islam Vol 9 No 3 (2021): December
Publisher : Pascasarjana UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v9i3.24761

Abstract

Leadership in the pesantren environment has an interesting dynamic. This environmental base is generally religious with leadership that is patronized by religious leaders such as kyai, then stereotypes are built in people's understanding that the kyai is the sole leader in a pesantren, or it is common for every pesantren to be cared for and led by a kyai who makes the position of this leader the single colour of leadership. in the pesantren environment. This research is interactive qualitative research with descriptive quantitative analysis. Data retrieval used questionnaires, historical data that already exists. This study used data collection techniques using observation, questionnaire, interview, and documentation techniques. The validity of the research data was checked by using triangulation. The results show that the autocratic leadership model sees the organization as a mechanical tool and all decisions are in the hands of the leader, while the charismatic leadership model can include believing the truth from the leader, accepting what the leader says without asking, carrying out tasks based on the awareness and direction of the leader, encouraging employees in achieving the mission of the institution, encouraging employees to improve performance.
Pengaruh Rasio Keuangan Terhadap Harga Saham Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015-2018 Rahmi Nur Islami; Abdul Rahman Mus; Nurpadillah Nurpadillah
Tata Kelola Vol. 7 No. 1 (2020): Tata Kelola (Januari - Juni)
Publisher : Magister Manajemen Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.679 KB) | DOI: 10.52103/tatakelola.v7i1.78

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Penlitian ini dilakukan dengan bertujuan untuk mengetahui dan menganalisis apakah terdapat pengaruh DER terhadap harga saham perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia, pengaruh TATO, pengaruh CR dan pengaruh ROE serta pengaruh yang signifikan DER, TATO, CR dan ROE. Penelitian ini menggunakan data sekunder melalui data laporan keuangan perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia sebanyak 15 dari 27 perusahaan dengan 4 tahun yang memenuhi kriteria sebagai sampel , penelitian dilakukan januari sampai maret 2020. Data dianalisis dengan menggunakan program SPSS. Hasil Penelitian ini menunjukkan bahwa : (1) Debt to Equity Ratio (X1) berpengaruh negatif tapi tidak signifikan terhadap harga saham pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (2) Total Asset turnover (X2) berpengaruh positif tapi tidak signifikan terhadap harga saham pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (3) Current Ratio (X3) berpengaruh negatif dan tidak signifkan terhadap harga saham pada perusahaan saham pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (4) Return on Equity (X4) berpengaruh positif dan signifikan terhadap harga saham pada perusahaan y perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (5) Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Current Ratio (CR) dan Return on Equity (ROE) berpengaruh positif dan signifikan secara bersama-sama terhadap harga saham pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. This research was conducted by researching to analyze and analyze the DER of the company's stock prices and beverages listed on the Indonesia Stock Exchange, using TATO, CR and the influence of ROE and showed a significant DER, TATO, CR and ROE. This study uses secondary data through the data of financial statements of food and beverage companies listed on the Indonesia Stock Exchange as many as 15 out of 27 companies with 4 years that meet the criteria as a sample, the study was conducted January to March 2020. Data were analyzed using the SPSS program. The results of this study indicate that: (1) Debt to Equity Ratio (X1) has a negative but not significant effect on stock prices on food and beverage companies listed on the Indonesia Stock Exchange (2) Total asset turnover (X2) is positive but not significant on prices shares in food and beverage companies listed on the Indonesia Stock Exchange (3) Current Ratio (X3) shows a negative and insignificant price of shares in food and beverage companies listed on the Indonesia Stock Exchange (4) Equity Returns (4) X4) positive and significant impact on the price of shares of companies and food and beverage companies listed on the Indonesia Stock Exchange (5) Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Current Ratio (CR) and Return on Capital (ROE) have a positive effect and significant jointly with respect to share prices in food and beverage companies listed on the Indonesia Stock Exchange