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PENGARUH PENINGKATAN PENJUALAN BERSIH TERHADAP PENINGKATAN LABA OPERASI PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA Ela Widasari; Evi Yanti
The Asia Pacific Journal Of Management Studies Vol 2 No 3 (2015)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v2i3.208

This study aims to determine the effect of increasing net sales on the increase in operating profit in Food and Beverages companies listed on the Indonesia Stock Exchange. With the independent variable as an increase in net sales and the dependent variable as an increase in operating profit.From the calculation results with the help of SPSS V.20, the results of the presentation of the hypothesis with the t test found an increase in net sales has a significant positive effect on the increase in operating profit in Food and Beverages companies listed on the Indonesia Stock Exchange. The results of the t test using 2 parties with t count 3.258 while the t table is 2.042, so that the count> t table (3.258> 2.042). With the results of statistical calculations it is known that R = 0.488 and R square = 0.238. R square can be called the coefficient of determination, in this case it can be concluded that the increase in net sales has a positive effect on the increase in operating profit by 0.238 or 23.8%.

PENGARUH KINERJA KEUANGAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Ela Widasari; Sumartono Sumartono
The Asia Pacific Journal Of Management Studies Vol 8 No 2 (2021)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v8i2.536

This study is to examine the effect of Financial Performance and Good Corporate Governance Mechanisms on Earnings Management in Manufacturing Companies in the Consumer Merchandise Sector Listed on the Indonesia Stock Exchange (IDX) in 2015-2019. Using secondary data with a sampling technique using purposive sampling as many as 11 companies from 52 company populations over a period of 5 years. Statistical testing using the SPSS version 22 application.The results of the partial test yielded that Return on Assets (ROA) had a negative and insignificant effect on earnings management, the Board of Commissioners had a negative and insignificant effect on earnings management. Institutional Ownership had a positive and insignificant effect on earnings management. Managerial Ownership has a positive and significant effect on earnings management. The Audit Committee has a positive and insignificant effect on earnings management. Simultaneously Return On Assets (ROA), Board of Commissioners, Institutional Ownership, Managerial Ownership and Audit Committee have a simultaneous effect on earnings management.

PENGARUH RETURN ON INVESMENT (ROI), RETURN ON EQUITY (ROE), EARNING PER SHARE (EPS) DAN ECONOMIC VALUE ADDED (EVA) TERHADAP RETURN SAHAM Ela Widasari; Vera Faridoh
The Asia Pacific Journal Of Management Studies Vol 4 No 2 (2017)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v4i2.225

Return is the goal of investors to invest in the capital market. One form of return obtained by investors in investing in the capital market is stock returns in the form of capital gains. Increasing stock prices will increase the company's stock return. The purpose of this study is to determine whether there is an effect of Return on Investment (ROI), Return On Equity (ROE), Earning Per Share (EPS) and Economic Value Added (EVA) on stock returns. This study uses a quantitative method with a descriptive approach. The type of data in this study is secondary data and determine the sample using the purposive sampling method. The sample in this study were automotive sector companies and components listed on the Indonesia Stock Exchange (IDX) for the period 2011 - 2015. Testing the hypothesis used is by testing the significance of individual parameters (statistical test t), simultaneous significance test (F statistical test) and coefficient of determination. The results of the study state that only Earning Per Share (EPS) has a positive and significant effect on stock returns, while the Return on Investment (ROI), Return On Equity (ROE), and Economic Value Added (EVA) do not have a positive and significant effect on stock returns the automotive sector and component companies listed on the Indonesia Stock Exchange (IDX) for the period 2011 – 2015.

PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP RETURN ON ASSET (ROA) Ela Widasari; Seli Apriyanti
The Asia Pacific Journal Of Management Studies Vol 4 No 1 (2017)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v4i1.221

This study aims to determine the effect of Cash Turnover and Receivable Turnover to Return On Asset in lq45 Companies Listed In Indonesia Stock Exchange Period 2011-2016. Return On Asset is a ratio that reflects how much return the company receives in the form of profit on investments that have been invested in the company. The higher the return on assets the better the state of the company.The method used in this research is a quantitive method. The sampling technique used is Purposive Sampling, from the criteria that have been specified the sampel used as many as 7 companies and using secondary data from the Indonesia Stock Exchange is Manufacturing Companies lq45 Period 2011-2016. The statistical test used is descriptive statistics test, classical assumption, multiple linear regression analysis, correlation analysis, hypothesis test, adan coefficient determination using SPSS V20 application program.From the partial test shows that the Cash Turnover has a significant negative effect to Return On Asset with a significant level 0.000 < 0.05. while the Receivable Turnover has a significant negative effect to Return On Asset with a significant level of 0.002 < 0.05. Simultaneously Cash Turnover and Receivable Turnover have a significant influence to Return On Asset with significant level 0.000 < 0.05 and coefficient of determination equal to 84%.Based on the result of data analysis, it can be concluded that Cash Turnover and Receivable Turnover have significant effect to Return On Asset in lq45 Companies Listed In Indonesia Stock Exchange Period 2011-2016. It is expected for the next research to be able to add the variables related to working capital and expand the different sample research in order to get better results.

PENGARUH ECONOMIC VALUE ADDED (EVA) DAN EARNING PER SHARE (EPS) PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Ela Widasari; Mamah Mamah
The Asia Pacific Journal Of Management Studies Vol 3 No 2 (2016)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/.v3i2.212

Intention of this research is to know Economic Added value influence ( EVA) And Earning Per Share ( EPS) to share return at company of pharmacy which list in Effect Exchange Indonesia ( BEI).Methodologies which is used in this research of comparability causal that is explaining relation between variable. And Method data collecting in this research through secunder data collecting and book study. In this research of researcher use pharmacy sector manufacturing business which list in Effect Exchange Indonesia period 2011-2015 as research object. And Population and this research sampel is 6 company which list in BEI.The hypothesis of this study is to describe not or the relationship between the Economic Value Added (EVA) and Earning Per Share (EPS) to stock return either partially or simultaneously, and the results concluded that the partial Economic Value Added (EVA) and Earning Per Share (EPS) has no effect on return shares, while simultaneously Economic Value Added (EVA) and Earning Per Share (EPS) effect on the company's stock return Pharmaceutical period 2011-2015.

PENGARUH CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN Ela Widasari; Nunayati Nunayati
The Asia Pacific Journal Of Management Studies Vol 8 No 3 (2021)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v8i3.821

This research was conducted with the aim of knowing that Corporate Governance can affect the Integrity of Financial Statements in Property, Real Estate and Building Construction Service Companies listed on the Indonesia Stock Exchange (IDX). The method used in this research is a quantitative research method. The population used is all Property, Real Estate and Building Construction Service Companies listed on the Indonesia Stock Exchange (IDX) using a purposive sampling method. Collection of data obtained through secondary data. The data analysis technique used in this study is the Classical Assumption Test which consists of (Normality Test, Heteroscedasticity Test, Multicollinearity Test and Autocorrelation Test), Multiple Linear Regression Analysis Test, Correlation Analysis Test, Coefficient of Determination Test, and Hypothesis Test which consists of ( Statistical Test t and Statistical Test F). The test results show that the coefficient of determination is 19.6%, meaning that the variable Integrity of Financial Statements can be explained by independent variables consisting of Corporate Governance (Institutional Ownership, Managerial Ownership and Audit Committee) of 19.6%. Then the results of statistical testing t shows that Institutional Ownership Thus Institutional Ownership (X1) has no partial effect on the Integrity of Financial Statements. Managerial Ownership (X2), so that Managerial Ownership does not partially affect the Integrity of Financial Statements. Audit Committee, so that the Audit Committee has a partial effect on Report Integrity. And the test results are based on the F statistical test in the study. Thus Corporate Governance (Institutional Ownership, Managerial Ownership and Audit Committee) influence simultaneously or simultaneously on the Integrity of Financial Statements.

PENGARUH KEPUTUSAN INVESTASI (PER), KEPUTUSAN PENDANAAN (DER) DAN KEBIJAKAN DEVIDEN (DPR) TERHADAP PRICE TO BOOK VALUE Anita Ester Rahayu; Ela Widasari; Siti Mudawanah
The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

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Price to Book Value (PBV) is a ratio that can describe the comparison between the stock price and the book value of equity. The higher the PBV value, the greater the share price. This study aims to examine and analyze the effect of Investment Decisions, Funding Decisions and Dividend Policy on Price to Book Value of LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2017- 2021 period. The data used is secondary data with the method used is the quantitative method. The population in this study amounted to 45 companies LQ45 and samples taken using purposive sampling as many as 17 companies. The analysis technique used is classical assumption test, multiple linear regression, coefficient of determination test, correlation coefficient test and hypothesis testing using SPSS v.25. The results of the analysis carried out show that partially the Investment Decision (PER) has a significant effect on PBV, then H1 is accepted. The Funding Decision (DER) has no effect on PBV, so H2 is rejected. And the Dividend Policy (DPR) has no effect on PBV, so H3 is rejected. Meanwhile, simultaneously the Investment Decision (PER), Funding Decision (DER) and Dividend Policy (DPR) affect PBV, then H4 is accepted..

PENGARUH KEJELASAN SASARAN ANGGARAN DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA DI SEKRETARIAT DAERAH (SETDA) KAB. LEBAK Amara Austin; Ela Widasari; Imas Fatimah
The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

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The Regional Secretariat (SETDA) is an auxiliary element of the local government is a public organization. This study aims to test and analyze the effect of clarity of budget goals and accounting control on performance accountability in the Regional Secretariat of Lebak Regency. This research uses quantitative methods by collecting data using primary data. The population in this study was 91 respondents to setda employees. The sample in this study used a total sampling of only 63 respondents. This study used a likert scale. The analysis technique used in this study is multiple linear regression analysis. The result of this study is that clarity of budget goals on performance accountability has no effect. For the influence of accounting control on performance accountability has an effect. For clarity of budget goals and accounting control of performance accountability affects simultaneously in the Regional Regional Office of Lebak Regency..

PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN (ROA) PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Sifa Indra Oktaviyani; Ela Widasari; Imas Fatimah
The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023)
Publisher : Universitas La Tansa Mashiro

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Financial performance is an effort made by a company to measure the success of a company in generating profits, so that it can see the growth and potential for good development of the company by relying on existing resources. This study aims to determine the effect of Good Corporate Governance on the financial performance of primary consumer sector companies listed on the Indonesia Stock Exchange in 2017- 2021. The proxies used for Good Corporate Governance are institutional ownership, the board of directors and the audit committee. Measurement of financial performance using Return On Assets (ROA). The method used in this research is by using quantitative methods. The results of the study partially show that there is an effect of the board of directors on financial performance, while institutional ownership and audit committee variables have no effect on financial performance. As for the simultaneous test, there is a significant effect between institutional ownership, the board of directors and the audit committee on financial performance.

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