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All Journal Jurnal Cafetaria Intelektual : Jurnal Penelitian Dosen Akuntansi
Atika Purnamasari
Sekolah Tinggi Ilmu Ekonomi Ppi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH LOAN TO DEPOSITS RATIO, FIRM SIZE DAN DEBT TO ASSET RATIO TERHADAP RETURN ON ASSETS (Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019) Ng Husin; Atika Purnamasari
JURNAL CAFETARIA Vol 2 No 2 (2021): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v2i2.361

Abstract

This study aims to examine the effect of loan to deposits ratio, firm size and debt to asset ratio on return on assets in banking companies listed on the indonesia stock exchange 2015-2019. The research method used is hypothesis or causal testing. This study uses quantitative secondary data in the form of financial statements for the 2015-2019 period from banking companies listed on the indonesia stock exchange which were taken as a sample of 7 companies. The statistical analysis used in this study is multiple regression analysis, while the hypothesis testing used is the t test, r test, and the determinant coefficient (r2). The results of the research show that (1) Loan to deposits ratio has an effect on return on assets, (2) Firm size has an effect on return on assets, (3) Debt to asset ratio has an effect on return on assets, (4) Simultaneously loan to deposits ratio, firm size and debt to asset ratio has an effect on return on assets.
Pengaruh Likuiditas Dan Modal Kerja Terhadap Return on Equity (Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Atika Purnamasari
Journal Intelektual Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1216.091 KB)

Abstract

Introduction/Main Objectives: To determine the effect of liquidity and working capital on profitability in food and beverage sub-sector companies listed on the Indonesia stock exchange in 2018-2020. Background Problems: The empirical condition of the profitability of food and beverage companies as measured using return on equity (ROE) in the last 3 years has fluctuated. Novelty: Decision Analysis to invest in the company's working capital and be able to manage its receivables correctly by using the right calculation. Research Methods: sampling technique used purposive sampling and obtained 18 companies, with analysis of the data used the computer Statistical Program for Social Science (SPSS). Finding/Results: The size of the company's liquidity will not affect the return on equity of the food and beverage sector companies and the number of products sold will also be greater, which will then be followed by the greater the profit the company will earn. Conclusion: The liquidity variable has no effect on return on equity, while working capital partially has a significant effect on return on equity.
Pengaruh Proporsi Dewan Komisaris Independen dan Komite Audit terhadap Kinerja Keuangan Perusahaan (Studi terhadap Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2021) Erdy Riahman Damanik; Atika Purnamasari
Journal Intelektual Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

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Abstract

Introduction/Main Objectives: To determine the effect of the proportion of independent commissioners and audit committees on the financial performance of food and beverage companies listed on the IDX in 2017-2021. Background Problems: The growth of the industrial sector experienced the sharpest growth in this sectoral index, triggered by the increase in the consumptive behavior of the Indonesian people. Novelty: For IDX30 indexed companies for the 2018-2019 period, the board of directors and committee boards have influence over ROE and independent commissioners have no influence over ROE. Research Methods: The sampling technique used was purposive sampling using 17 companies and using the SPSS analysis tool. Finding/Results: The sampling technique used was purposive sampling using 17 companies and using the SPSS analysis tool. Conclusion: Companies are advised to monitor and control the use of debt because it will affect profitability.
Analisis Pengendalian Biaya Bahan Baku dengan Menggunakan Metode Economic Order Quantity (EOQ) Atika Purnamasari
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

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Abstract

Introduction/Main Objectives: To analyze raw material cost control at PT Indo Porcelain using the Economic Order Quantity (EOQ) method. Background Problems: Controlling the most appropriate raw material inventory so that production activities are not disrupted and funds invested in material inventory are not excessive. Novelty: Re-testing the EOQ method in different companies as well as the time of research. Research Methods: Using the EOQ method is used to determine the optimal number of orders and the frequency of ordering raw materials that must be made by a company to minimize inventory and ordering costs. Finding/Results: By implementing the EOQ method, the company is able to control raw material costs effectively. Conclusion: The EOQ method is effective in controlling raw material costs in companies where research is carried out in increasing the efficiency of procurement of raw materials and optimizing the use of resources.
Co-Authors Erdy Riahman Damanik Ng Husin