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PENGARUH KUALITAS PRODUK, HARGA, DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA PRODUK RUBBERWOOD S4S, RUBBERWOOD FINGER JOINT BLOCK, RUBBERWOOD LAMMINATED BLOCK, VACUM, DAN KLINDRY PADA PT. AGUNG BERKAT BINTATAR ABADI Deni Faisal Mirza; Calvin Calvin; Elisabeth Jantaffi Damanik; Dony Susanto; Jessica Jessica; Maichael Lim
Jurnal Warta Dharmawangsa Vol 14, No 2 (2020)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v14i2.623

Abstract

PENGARUH AUDIT FEE, MASA KERJA AUDIT, ROTASI AUDIT, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT Jessica Jessica; Erin Belinda; Meirike Lorencia; Silvi Tannitri; H. Adam Afiezan
Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.011 KB) | DOI: 10.25105/jat.v8i2.9381

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The objective of this research is to analyse the effect of audit fees, audit working period, audit alternation and audit committee on audit quality in Indonesia Stock Exchange (IDX) listed manufacturing corporation during 2018-2020. Every influence factors is examined by measuring and calculating according to the reference: The audit quality is estimated by dummy variables by Big Four and Non Big Four KAP categories; The audit fee is calculated using the In (fee) formula with audit fee data taken from the professional fee account; The audit tenure is calculated by duration in years of KAP bond with clients; The audit rotation is measured using a dummy variable; The audit committee is measured based on the number of audit committees. This study uses secondary data and documentation methods for data collection as reference. With the purposive sampling method and research population of 193 manufacturing companies, 61 companies are eligible becoming samples according to following requirements: the corporation is recorded on the Indonesian stock exchange, the corporation presents audited reports, the corporation uses the rupiah currency in its reports and the corporation provides the required datasheet during 2018-2020. Procedure of this study is logistic regression to analyse the influence of these factors. This study outcome is about how the audit working period and the audit personel could bring positive impact on the audit quality, while the auditor alternation and the audit fee have no influence on the audit quality.
Pengaruh Profitabilitas, Deviden Payout Ratio, Struktur Modal Dan Cash Holding Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Konsumsi Di Bursa Efek Indonesia (BEI) Nina Purnasari; Jimmy Rinaldo; Jessica Jessica; Carlina Harianto
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4604

Abstract

In the all-digital era, it is very easy for people to participate in transactions in the capital market. Many people judge a company based on the high / low value of a company's shares. This research has a purpose as to examine the impact of profitability, dividend payout ratio, capital structure, & cash holding on the increase/decrease in company value. In this research that we made, we agreed to use quantitative research methods, the method is to collect numerical data (quantitative) and analyzed statistically, in this case we use the SPSS application. The data we use in this research is secondary data which is obtained through the Indonesia Stock Exchange (IDX) website or www.idx.co.id. The total cooperate that we researched are 12 consumer sector manufacturing companies. The period/year of the financial statements studied is 2017-2020 (4 years) as the total data is 48 data. The results of the research show that the value of X (Profitability, Dividend Payout Ratio, Capital Structure, and Cash Holding) has a significant impact on the value of Y (Company Value). Meanwhile, simultaneously, it shows that the value of X (Profitability, Dividend Payout Ratio, Capital Structure, and Cash Holding) has an insignificant positive/negative impact on Y (Company Value). Keywords : Profitability, Dividend payout ratio, Capital structure, Cash holding
Pengaruh Amihud, Bid-Ask Spread, Case Covid-19, Marcap, dan MTB terhadap Return Saham pada Perusahaan Financial yang Terdaftar di BEI Selama Covid 2019 (Periode Maret 2020 – Maret 2022) Susanna Susanna; Jessica Jessica; Joceline Joceline
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5222

Abstract

This research is an event study that aims to examine the stock returns and liquidity of financial companies during Indonesia's first Covid-19 case. Researchers use monthly closing price data to calculate stock returns and data related to company liquidity. The sample in this study were go public companies listed on the Indonesia Stock Exchange for the period March 2020 - March 2022. With these criteria, the samples used in this study were 26 companies. Research sampling technique using purposive sampling method. The analytical tools used in this research are descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. Based on the results of data analysis it can be interpreted: Amihud, Marcap, MTB have an effect on stock returns; Bid-ask spread, Covid-19 case has no effect on stock returns; Amihud, Bid-Ask Spread, Case Covid-19, Marcap and MTB have a simultaneous effect on stock returns. Keywords: Amihud, Bid-Ask Spread, Case Covid-19, Marcap, MTB, Return Saham
THE INFLUENCE OF CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURN OVER, AND FIRM SIZE ON RETURN ON EQUITY IN PROPERTY COMPANIES Viona Avelina; Jhon Lismart Benget. P.; Jessica Jessica; Aprilyani Aprilyani; Calvin Nico Adryan; Belthasar Trito Siahaan
Jurnal Ipteks Terapan Vol. 17 No. 2 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i2.2069

Abstract

Objective from study This that is To use see the influence of Current Ratio, Debt to Equity Ratio, Total Assets Turn Over and firm size on company sector Property listed on the Indonesia Stock Exchange Period 2017-2021 is good in a manner Partial And simultaneous . Company founded generally aim For obtain maximizing profits for survival _ life his company And capable develop company that well . _ All companies on basically carry out various activity good character _ operational or non- operational To use gain . Population is all company sector Property on the IDX for the 2017-2020 period namely as many as 65 companies And the sample with a total of 60 units of analysis . Method study apply technique analysis multiple linear regression . Results study is Current Ratio and Firm size have no effect on Return On Equity. Debt to Equity Ratio and Total Asset Turn Over effect on Return On Equity. Current Ratio, Debt to Equity Ratio, Total Assets Turn Over, and Firm Size have an effect against Return On Equity on company sector properties listed on the Indonesia Stock Exchange for the 2017-2021 period
Pengaruh Rasio Keuangan Terhadap Return Saham Pada Perusahaan Real Estate And Property Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2021 Steward Christopher; Mega Amelia Putri; Jessica Jessica; Arie Pratania Putri; Debbi Chyntia Ovami
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6953

Abstract

The research objective was to test and analyze Return On Assets (ROA), Earning Per Share (EPS), Debt to Equity Ratio (DER) and Price to Book Value (PBV) affecting Stock Returns. The research method uses quantitative. The population of this study were all Real Estate and Property companies listed on the Indonesia Stock Exchange during the 2017-2021 period, totaling 81 companies and 7 companies as samples and 35 observations, and sampling was determined by the purposive sampling method. Data analysis used multiple linear regression analysis. Partial test results obtained t count value obtained t count 2.255019) > t table (2.042) and a significant value obtained 0.0335 <0.05, so Return On Assets (ROA) has a positive and significant effect on stock returns. Value t count is obtained for t count (-1.675670) > t table (2.042) and a significant value is obtained for 0.1068 > 0.05 then Earning Per Share (EPS) has no effect on Stock Returns. The t count value is obtained for t count 0.822924) > t table (2.042 ) and a significant value is obtained for 0.4187 > 0.05, then the Debt to Equity Ratio (DER) has no effect on Stock Returns. The t count value is obtained for t count 0.014168) > t table (2.042) and a significant value is obtained 0.9888 > 0.05, then the Price to Book Value ( PBV) has no effect on stock returns. The calculated F value is obtained for F count (1.732305) < Ftable (2.5335) and a significant value is obtained 0.175771> 0.05 then Return On Assets (ROA), Earning Per Share (EPS), Debt to Equity Ratio ( DER) and Price to Book Value (PBV) have no effect on Stock Return. Keywords: Return On Assets (ROA), Earning Per Share (EPS), Debt to Equity Ratio (DER), Price to Book Value (PBV), Stock Return