Claim Missing Document
Check
Articles

Found 27 Documents
Search

ANALISIS RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA Tbk Nita Oktaviani; Oktavianti Oktavianti; Catur Fatchu Ukhriyawati
BENING Vol 1, No 2 (2014): NOVEMBER 2014
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1165.633 KB) | DOI: 10.33373/bening.v1i2.779

Abstract

This study aims to determine the effect of simultaneous partial and Net Profit Margin (NPM) and Debt To Equity (DER) on Return On Equity (ROE) at PT. Hanjaya Mandala Sampoerna Tbk. There are two factors that can be used as a variable of independently the Net Profit Margin (NPM) and Debt To Equity (DER). While the dependent variable is the return To Equity (ROE).The data used in this study are secondary data from financial statements (ICMD and Annual Report) years from 2001 to 2011 are listed in the Indonesia Stock Exchange (IDX). While the method of data collection was done by purposive sampling method., Based on the method of the financial statements into the sample consists of 11 financial statements. This study uses multiple linear regression using the enter method, the results of this study show that the partial effect of independently variable on Return To Equity (ROE), the Net Profit Margin (NPM) with a value of 6,645 t count t table 2.306 and significant probability of 0 , 00 0.05 then the first hypothesis is accepted. And Debt To Equity (DER) also affect the Return To Equity (ROE), with a value of 2,985 t count t table 2.306 and significant probability value of 0.017 0.05 then the second hypothesis is accepted. While the simultaneous testing of independently variable effect on the dependent variable obtained 22 131 F count F table 4,459 with probability level of significance value of 0.001 0.05 then the third hypothesis is accepted.Value Coefficient of Determination shows that only 84.7% Return To Equity (ROE) PT. Hanjaya Mandala Sampoerna Tbk influenced By Net Profit Margin (NPM) and Debt To Equity (DER).  
PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Raja Wulandari Putri; Catur Fatchu Ukhriyawati
BENING Vol 3, No 1 (2016): MEI 2016
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (993.26 KB) | DOI: 10.33373/bening.v3i1.920

Abstract

This study aims to determine the effect of partially and simultaneously between liquidity projected by Current Ratio (CR), leverage is projected by Debt to Assets Ratio (DAR) and profitability projected by Return On Assets (ROA) to corporate value projected by Price Book Value (PBV) at the telecommunications company listed on the Indonesia Stock Exchange in 2012-2014. The sample used in this study account for 7 companies were selected based on purposive sampling technique. The data used in this research is secondary data. Data were analyzed using classical asusmsi test, multiple regression analysis, analysis of determination and hypothesis testing using the technique of partial and simultaneous test with the tools IBM SPSS Statistics 20.The results showed that the liquidity variable t value of -1127 and the value of t table amounted to 1,721, (-1127 1,721) and significant values of 0275, (0275 0.05), meaning that liquidity negatively affect the value of the company and partially liquidity no effect significantly to the value of the company. Variable leverage based on the t value of 2.086 and t table value amounted to 1,721, (2,086 1,721) and significant value of 0.052 (0.052 0.05), meaning that the leverage positive effect on the value of the company and partially leverage no significant effect on the value of the company. Variable profitability by t calculate equal to 3,779 and t table value amounted to 1,721, (3,779 1,721) and significant values of 0001, (0.001 0.05), meaning that positive effect on the profitability of the company's value and profitability is partially significant effect on the value of the company. Calculated F value of 5956 while the value of F table at 3,555, (5,956 3,555) with a probability of 0.006 under 0:05 (0.006 0.05), thus simultaneously (together) liquidity, leverage and profitability significantly influence the value of the company. Keywords: Current Ratio, Debt to Assets Ratio, Return On Assets, Price Book Value
PENGARUH PROFITABILITAS, KEPUTUSAN INVESTASI DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Catur Fatchu Ukhriyawati; Rika Malia
BENING Vol 5, No 1 (2018): MEI 2018
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.355 KB) | DOI: 10.33373/bening.v5i1.1248

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh  profitabilitas,  keputusan investasi dan kebijakan hutang terhadap nilai perusahaan. Objek penelitian adalah seluruh perusahaan sub sektor kimia yang go publik berjumlah 10 perusahaan, namun berdasarkan kelengkapan data maka hanya 8 perusahaan yang menjadi sampel dengan periode pengamatan 2013-2016. Teknik pengambilan sampel yaitu menggunakan  purposive sampling.  Varibel independen adalah profitabilitas diukur menggunakan return on equity, keputusan investasi diukur menggunakan price earning ratio dan kebijakan hutang diukur dengan debt to equity ratio sedangkan variabel dependennya nilai perusahaan diukur dengan price to book value.Analisis data yang digunakan terdiri dari uji asumsi klasik, analisis regresi linear berganda, uji t, uji f, dan uji koefisien determinasi. Hasil penelitian ini menunjukkan bahwa profitabilitas tidak berpengaruh signifikan terhadap nilai perusahaan dengan nilai 0,076 dan keputusan investasi tidak berpengaruh signifikan terhadap nilai perusahaan dengan nilai 0,263. Sedangkan kebijakan hutang berpengaruh signifikan terhadap nilai perusahaan dengan nilai 0,000.  Hasil analisis uji F menunjukkan bahwa variabel independen yakni profitabilitas, keputusan investasi dan kebijakan hutang secara bersama-sama berpengaruh terhadap nilai perusahaan dengan nilai signifikan 0,000.Kata kunci : Nilai Perusahaan,  Profitabilitas, Keputusan Investasi, Kebijakan Hutang.  
PENGARUH KINERJA KEUANGAN, CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Saryati Endah Lisyanti; Catur Fatchu Ukhriyawati
BENING Vol 4, No 2 (2017): NOVEMBER 2017
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.283 KB) | DOI: 10.33373/bening.v4i2.759

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan, corporate social responsibility, dan good corporate governance terhadap nilai perusahaan. Obyek penelitian adalah seluruh perusahaan perbankan go public yang berjumlah 43 bank, namun berdasarkan kelengkapan data maka hanya 21 bank yang menjadi sampel dengan periode pengamatan 2013 – 2015. Teknik pengambilan sampel yaitu menggunakan purposive sampling. Variabel independen adalah kinerja perusahaan diukur dengan return on equity, Corporate Social Responsibility diukur menggunakan corporate social responsibility indeks) dan good corporate governance diukur dengan kepemilikan institusional sedangkan variabel dependennya nilai perusahaan diukur dengan tobin’s q.             Analisis data yang digunakan terdiri dari uji asumsi klasik, analisis regresi linear berganda, uji t, uji f, dan uji koefisien determinasi. Hasil penelitian ini menunjukkan bahwa kinerja keuangan (ROE) dan corporate social responsibility (CSRI) memiliki pengaruh secara signifikan terhadap nilai perusahaan, sedangkan good corporate governance (Kepemilikan institusional) tidak memiliki pengaruh secara signifikan terhadap nilai perusahaan. Hasil analisis uji F menunjukkan bahwa variabel independen yakni kinerja keuangan, corporate social responsibility dan good corporate governance secara bersama-sama berpengaruh terhadap nilai perusahaan.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Catur Fatchu Ukhriyawati; Oktavianti Oktavianti; Aznendra Aznendra
BENING Vol 9, No 2 (2022): NOVEMBER 2022
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v9i2.4770

Abstract

Tujuan penelitian ini adalah untuk mengetahui variabel indikator keuangan mana yang mempengaruhi pertumbuhan laba berdasarkan sampel perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel bebas yang digunakan dalam penelitian ini adalah indikator likuiditas, rasio leverage, indikator aktivitas, dan indikator profitabilitas. Variabel terikat yang digunakan dalam penelitian ini adalah pertumbuhan laba. Dalam survei ini, perusahaan sampel adalah produsen subsektor dasar dan kimia yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2020. Data dalam penelitian ini diolah menggunakan regresi berganda untuk mengetahui pengaruh variabel bebas terhadap variabel terikat. Hasil penelitian menunjukkan bahwa indikator profitabilitas berpengaruh signifikan terhadap pertumbuhan laba produsen pada subsektor dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Variabel lain menunjukkan pengaruh yang signifikan namun tidak signifikan terhadap pertumbuhan pendapatan produsen bahan baku dan kimia yang terdaftar di Bursa Efek.
ANALISIS PENGUNGKAPAN SUSTANINABILITY REPORT BERDASARKAN GRI INDEKS PADA PT.INDOFOOD CBP SUKSES MAKMUR DAN PT. UNILEVER INDONESIA Muhammad Hidayat; Jasmine Afifah; Catur Fatchu Ukhriyawati
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 2 (2022): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i2.4754

Abstract

AbstractThis research was conducted to find out how the application of sustainability reports in the company's annual reports and make a comparison of how the level of application is in two large companies listed on the Indonesia Stock Exchange in the consumer goods industry sector in 2021. The object of this research is PT. Indofood CBP Sukses Makmur and PT. Unilever Indonesia, with the variable in this study is the level of compliance in disclosing the sustainability report The data used in this study was secondary data in the form of company annual reports taken directly from the company's website which is the object of research. The author uses the GRI index as an indicator in the implementation of the sustainability report and uses content analysis and comparative methods as analytical tools. The results showed that the level of disclosure compliance in the Indofood CBP Sukses Makmur sustainability report was classified as partially applied and PT. Unilever Indonesia is also classified as partially applied. In addition to seeking economic benefits, the two companies also deal with the impacts arising from the company's activities.
ANALISIS KINERJA KEUANGAN PT SAT NUSAPERSADA Tbk SEBELUM DAN SESUDAH AKUISISI Lilik Setyowati; Oktavianti Oktavianti; Catur Fatchu Ukhriyawati
EQUILIBIRIA Vol 2, No 2 (2015): Desember 2015
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1041.622 KB) | DOI: 10.33373/jeq.v2i2.782

Abstract

This study aimed to analyze the differences in performance of the company before and after the acquisition of PT Sat Nusapersada Tbk on year 2006-2009. Performance of the company before and after the acquisition, measured using four financial ratios, ie, Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Current Ratio (CR). Quantitative methods used in this study. This study took data from public companies, in the form of financial statements of PT. Sat Nusapersada Tbk, which make acquisitions. This study also aims to determine the change in the company's financial performance before and after the acquisition. Analyses were performed using independent sample t-test and paired samples. The results of this study indicate that the financial ratios of the four studies, NPM, ROA, ROE, and CR, the two years before and two years after the acquisition, did not show a significant difference compared before and after the acquisition, although reports net loss / income showed a loss after. 
PENGARUH KOMPENSASI, MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT. PASSION PLASTICS DI KOTA BATAM Ana Rio Fika; Lukmanul Hakim; Catur Fatchu Ukhriyawati
EQUILIBIRIA Vol 3, No 1 (2016): Juni 2016
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.284 KB) | DOI: 10.33373/jeq.v3i1.774

Abstract

The study entitled "The Effect of Compensation, work motivation and Work Environment on Employee Performance PT. Passion Plastics in Batam "aims to determine whether the compensation, work motivation and work environment, either partially or simultaneously affect the performance of employees. To examine these issues, the questionnaire was distributed to 40 employees. Then the data were analyzed using SPSS version 21 o'clock analysis techniques.             The results of the study showed that partially compensate positive and significant effect on the performance of employees with regression coefficient 2.143 and significant level of 0.039. Further work motivation and no significant negative impact on employee performance seen that the value of the regression coefficient of -1.277 and a significant level of 0.210. Then the work environment are positive and significant impact on the performance of employees with regression coefficient 3.283 with a significant level of 0.002. Based on simultaneously (Test F) there is a significant effect and positive effect on employee performance with regression coefficient 6.071 and significant level of 0.002.
PENGARUH POSITIONING, ADVERTISING DAN PERSONAL SELLING TERHADAP BRAND IMAGE ( CITRA MEREK ) KERIPIK KARI DI KOTA BATAM Nofrizal N; Catur Fatchu Ukhriyawati
EQUILIBIRIA Vol 1, No 2 (2014): Desember 2014
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (764.353 KB) | DOI: 10.33373/jeq.v1i2.830

Abstract

This study aimed to determine the effect of Positioning, Advertising and Personal Selling the Brand Image (Brand Image) Kari Chips in Batam. It is important for companies to know about it in the win market share in the city of Batam. One way to achieve competitive advantage in the market share of existing Snatch is to establish a good brand image in the eyes of consumers.The data used in this study were obtained from questionnaires (primary) and some observations as well as interviews with the producer and owner of a business owner Kari chips. The analysis technique used is multiple regression using a hypothesis test, the t test (Partial).From this study it can be concluded that the statistical test based on three variables: the variable Positioning, Advertising and Personal Selling has a positive influence on brand image.
PENGARUH PROFITABILITAS, KEPUTUSAN INVESTASI DAN PENDANAAN SERTA LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Aznendra Aznendra; Dewi Kartika; Catur Fatchu Ukhriyawati
EQUILIBIRIA Vol 9, No 2 (2022): Desember 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.755 KB) | DOI: 10.33373/jeq.v9i2.4779

Abstract

Penelitian ini memiliki tujuan untuk mengetahui variabel apa saja yang mempengaruhi kebijakan deviden dengan memakai sampel perusahaan yang ada pada Bursa Efek Indonesia (BEI). Variabel Independen yang digunakan dalam penelitian ini yaitu profitabilitas, keputusan investasi, keputusan pendanaan dan likuiditas. Dalam penelitian ini, perusahaan yang dijadikan sampel adalah perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2016-20219. Purposive sampling merupakan teknik yang digunakan untuk pengumpulan data penelitian. Data pada penelitian ini diolah dengan memakai uji regresi linier berganda agar mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa Profitabilitas berpengaruh signifikan terhadap kebijakan dividen, Keputusan Investasi berpengaruh signifikan terhadap kebijakan dividen, Keputusan Pendanaan berpengaruh signifikan terhadap kebijakan dividen, Likuiditas berpengaruh signifikan terhadap kebijakan dividen dan pegujian secara simultan menunjukkan bahwa profitabilitas, keputusan investasi dan pendanaan serta likuiditas berpengaruh signifikan terhadap Kebijakan dividen.Kata Kunci: Kebijakan Dividen, Regresi Linear Berganda, Profitabilitas, Keputusan Investasi, Keputusan Pendanaan, dan Likuiditas.