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PENGARUH DEBT TO EQUITY RATIO, RETURN ON EQUITY DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN DAN SUBSEKTOR FARMASI DI BURSA EFEK INDONESIA TAHUN 2013-2017 Ronald Hasudungan Rajagukguk; Mas Intan Purba; Marvina Marvina; Jenny Yanto; Stephanie Stephanie
Jurnal Akrab Juara Vol 4 No 2 (2019)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

The cause of business competition is tight, because there are many competing companies that have good competitive quality. One of them is the food and beverage subsector and the pharmaceutical subsector. The phenomenon that occurs in the company is an increase in the debt to equity ratio, return on equity and investment decisions. The problems of the research are formulated as follows: whether there is an influence of the debt to equity ratio, return on equity and investment decisions on the value of the company in the food and beverage subsector and the pharmaceutical subsector which is listed on the Indonesia Stock Exchange in the period 2013-2017. The research method used is a quantitative research method with a type of descriptive research and the nature of research is casual research. Documentation is used to collect data. Multiple linear regression analysis is a method of data analysis, coefficient of determination, F test and T test. Purposive sampling technique is a sampling technique with certain criteria there are 17 companies as research samples. Based on the results of this study indicate that the debt to equity ratio, return on equity and investment decisions simultaneously have a significant effect on firm value with a Sig = 0,000. Partially, debt to equity ratio, return on equity and investment decisions have a significant effect on firm value with a Sig = 0,000 value
Pengenalan Akuntansi Biaya Pesanan Pada Saudara Teknik Tina Novianti Sitanggang; Riadi Riadi; Ronald Hasudungan Rajagukguk; Annisa Nauli Sinaga
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 3 No. 2 (2023): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v3i2.422

Abstract

Tujuan dari Pengabdian  ini adalah untuk memperoleh informasi tentang unsur biaya produksi, metode yang digunakan dan untuk mengetahui permasalahan yang terjadi pada saat menentukan perhitungan biaya pesanan dan  harga pokok produksi produk pada Saudara Teknik Medan.  Metode yang digunakan adalah studi pustaka (Library Research) dan Studi Lapangan (Field Research). Pengumpulan data langsung ke lapangan dengan menggunakan teknik pengumpulan data yaitu Wawancara (Interview) dan Pengamatan (Observasi) langsung ke Saudara Teknik Medan. Dalam Pengabdian ini, Tim PKM  menemukan  unsur-unsur biaya produksi Biaya Bahan Baku, Biaya Langsung Tenaga Kerja Langsung, dan Biaya Overhead Pabrik baik yang dibebankan maupun riil dihitung berdasarkan estimasi saja , tanpa menggunakan metode yang berlaku dalam Akuntansi Biaya yang sesuai dengan PSAK.
The Effect of Current Ratio, Net Profit Margin, Return on Assets and Return on Investment on Share Price in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) 2018-2021 Period Oidarmawati Halawa; Febry Sinta Dewi; Ronald Hasudungan Rajagukguk
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7518

Abstract

This study aims to determine the effect of the current ratio, net profit margin, return on assets, and return on investment on stock prices in manufacturing companies in the food sub-sector and Beverages Registered on the Indonesia Stock Exchange (IDX) for 2018 – 2021. The data used is sourced from financial data on the Indonesia Stock Exchange via the website www.idx.co.id, and a selection has been made based on predetermined criteria. The population used in this study were food and beverage companies, a total of 28 companies, using a purposive sample, the samples obtained were 19 companies. With this research it is hoped that it can become a science to help further researchers as well as students or the general public who need a source of information. From the research it can be seen that the Current Ratio, Net Profit Margin, Return on Assets, and Return on Investment have a simultaneous (together) effect on the Stock Price. Variable Current Ratio (Current Ratio), Net Profit Margin (Net Profit Margin) and Return On Assets (Return On Assets) have a partial and significant effect on stock prices, while the variables Return On Investment (Return On Investment) have no effect and are partially significant on the share of prices in food and beverage companies listed on the Indonesia Stock Exchange for the period 2018 – 2021.