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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Stevany Febreany, SE., M.Ak.
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Economics, Econometrics & Finance

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ANALISIS RASIO LIKUIDITAS, RASIO PROFITABILITAS DAN SALES GROWTH PRA DAN PASCA BERLAKUNYA UNDANG-UNDANG BADAN PENYELENGGARA JAMINAN SOSIAL Stevany Febreany, SE., M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 3 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.595

Abstract

The National Health Insurance Program is a compulsory social health insurance. This social security has good and bad effects. Its good effect is the community gets social protection in the form of health facilities. But it is estimated the adverse effects experienced by pharmaceutical companies. The price of the product in the era of the National Health Insurance has been determined by the government, where the price is below the company's production costs coupled with the deficit experienced by the Social Security Organizing Agency (BPJS) resulting in the company having to operate on a low profit and low margin basis. The purpose of this study is to identify financial conditions in the pre and post National Health Insurance era. The research method used is quantitative descriptive research method with financial ratio comparison analysis tools, namely liquidity ratios calculated through cash ratios, profitability ratios calculated through net profit margins and sales growth in the financial statements of PT Hexpharm Jaya Laboratories from 2009-2013 and 2014- 2018. The results showed that the liquidity ratio calculated by cash ratio and profitability ratio calculated with net profit margin was lower when the National Health Insurance was lower than the National Health Insurance. Sales growth experienced growth after the National Health Insurance.
PENGARUH PERPUTARAN MODAL KERJA, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGE Stevany Febreany, SE., M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.550

Abstract

Food and beverage companies are included in companies that are in great demand and needed by the community, which allows it to provide benefits for the company either at this time or in the following years. The high level of consumption and purchasing power of the people is very supportive of the growth of an industry, so that it can significantly increase an investment in an industry and can create stability in the performance of food and beverage companies. This study attempts to analyze the to determine the effect partial rotation and simultaneous working capital, capital structure, firm size on profitability. This research was conducted at the food and beverage sector companies listed on the Indonesian Stock Exchange (BEI) in the period 2014- 2018. The results showed that of testing the simultaneous rotation of working capital, capital structure, and the size of the company have a significant effect on profitability in food and beverage company in 2014-2018.
KEBIJAKAN STRUKTUR MODAL DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN Pendekatan Persamaan Simultan Pada Perusahaan-Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Stevany Febreany, SE., M.Ak.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 3 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v4i3.937

Abstract

This research is to examine the effect and the correlation of capital structure policy on firm value which includes the effect of profitability, asset structure and growth opportunity as factors affecting capital structure and corporate value. The data used are historical data and financial data such as financial statements of LQ45 companies in Indonesian Stock Exchange (BEI).This study uses the entire population of LQ45 companies listed in Indonesia Stock Exchange period 2010 to 2013. Of the population obtained a sample of 30 companies using purposive sampling method. Researches used multiple linear regression to simultaneously test, the relationship between independent variable vs dependent variable, and to test the relationship between the two dependent variable. Researches used 2SLS (two stage least square) with significance level of 5% alpha to test the relationship between the two dependent variables.Results of this study partially demonstrated that the relationship of mutual influence/simultaneous interdependence between capital structure and firm value is significantly positive.
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