SUTARDI SUTARDI
Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

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Journal : JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG

PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG DAN PERTUMBUHAN PENJUALAN TERHADAP LABA PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014 SUTARDI SUTARDI; NUR KHASANAH
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 1 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3908.987 KB) | DOI: 10.32493/jiaup.v6i1.1203

Abstract

This research aims to know the influence of rotation of the inventory, accounts receivable turnover and profit on sales growth against pharmaceutical companies. This testing is carried out using Eviews application Version 8.1. Analysis of the multiple linear regression was used. The results showed that the partial inventory turnover have a significant effect on earnings, receivables turnover no significant effect on earnings and sales growth has no significant effect on earnings.Simultaneously the results showed that the rotation of the inventory, accounts receivable turnover and sales growth effect significantly to profits. The magnitude of the coefficient of determination (adj. R2) is 0.850105. This means that a bound variable i.e. 85.01% profit can be explained by three free variables i.e. accounts receivable turnover, inventory turnover and sales growth. While the rest of 14.99% explained by other variables which are not entered into the model.
ANALISIS KEMAMPUAN ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED UNTUK MENGUKUR KINERJA KEUANGAN PT INDOCEMENT TUNGGAL PRAKARSA, TBK Nur Fahmi; Sutardi Sutardi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.841 KB) | DOI: 10.32493/jiaup.v5i2.904

Abstract

The purpose of this study to analyze the financial performance of PT. Indocement Tunggal Prakasa, Tbk by Economic Value Added method and Market Value Added method. The research method used by the writer is descriptive quantitative. The results showed that the value of  EVA and MVA PT. Indocement Tunggal Prakasa, Tbk has fluctuated and reached positive value during 2011-2014. EVA and MVA positively indicates that the company is able to generate economic value added and create wealth for shareholders