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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh current ratio (CR) dan return on equity (ROE) terhadap harga saham Erika Anggita Syafira; Yana Hendayana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.357 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 5.1646

Abstract

The purpose of this study was to analyze the effect of Current Ratio (CR) and Return on Equity (ROE) on Stock Prices on construction subsector companies listed on the Indonesia Stock Exchange (IDX) 2014-2019. The research method used is descriptive verification method. The study population consists 19 companies with a total sample of 12 companies selected using purposive sampling technique. This study uses panel data regression that is processed with Eviews 9 to determine the influence of each independent variable on stock prices. The results showed together that Current Ratio (CR) and Return on Equity (ROE) had a linier relationship with the Stock Price. Partially the results of the study indicate that Return on Equity (ROE) affects the Stock Price. While Current Ratio (CR) don’t have effect on stock prices.
Pengaruh profitabilitas dan likuiditas terhadap modal kerja Fadhil Nurilman Muhammad; Yana Hendayana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.187 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 5.1654

Abstract

This study intends to identify and analyze the effect of profitability and liquidity ratios on working capital in food and beverage companies for the 2016-2019 period. This research has a population of 26 food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sample was determined using the purposive sampling method and the results were 8 companies that matched the sample criteria. In processing research data, the SPSS 20 Software program was used. The test results showed that profitability partially had no effect on the working capital of food and beverage companies for the period 2016 – 2019 which was based on the discovery of t-count (-2.215) < t-table (2.042) and significance in the t-test of 0.035 < 0.05. Liquidity partially affects the working capital of food and beverage companies for the period 2016 – 2019 which is based on the discovery of t-counts (2.122) < t-table (2.042) and significance in the t-test of 0.042 < 0.05. Simultaneously, profitability and liquidity did not have a significant effect on working capital in food and beverage companies for the period 2016 – 2019 based on the discovery of an f-calculated value (2,863) which was below the f-table (3.32). Through this research, it is hoped that it will be able to contribute thoughts and images to management science and be used as input for companies in determining policies taken for the future.
Analisis prediksi kebangkrutan model zmijewski x-score pada perusahaan subsektor minyak dan gas periode 2019-2021 Dimas Ageng Saputro; Yana Hendayana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.692 KB) | DOI: 10.32670/fairvalue.v4i11.1994

Abstract

This study aims to predict financial distress using the Zmijewski X-Score model for oil and gas sub-sector agency listed on the Stock Exchange from 2019-2021. This research uses a qualitative approach method . In this study, the population used were all oil and gas agency listed on the Stock Exchange for the 2019-2021 period, so the population in this study amounted to 14 agency. The sample was selected based on purposive sampling criteria that have been determined, so that the sample in this study amounted to 10 agency. The results of the analysis using the zmijewski model are that in 2019 before the COVID-19 pandemic, there were 4 oil and gas agency in financial distress and 6 oil and gas agency in healthy condition (non-financial distress). In 2020, when the COVID-19 pandemic occurred, there was only 1 company in financial distress and 9 agency still in healthy condition (non-financial distress). In 2021, after the issue of the conflict between Russia and Ukraine, 1 oil and gas company is in financial distress and 9 agency are in a healthy condition (non-financial distress).
Pengaruh rasio profitabilitas, rasio solvabilitas, dan rasio likuiditas terhadap financial distress Rafaisya Alanza Putri; Yana Hendayana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.806 KB) | DOI: 10.32670/fairvalue.v4i12.2091

Abstract

This study aims to determine the effect of profitability ratios, solvency ratios, and liquidity ratios on financial distress in energy sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample in this study was 40 (forty) companies obtained by using the purposive sampling method. The method used in this study is causal associative and the statistical method used to test the hypothesis is logistic regression analysis using the SPSS 25 application. The results show that partially the profitability ratio influences financial distress of 0.000, while the solvency ratio is 0.622 and the ratio liquidity of 0.213 has no effect on financial distress. The research also shows that the profitability ratio, solvency ratio, and liquidity ratio influence financial distress of 67.7%, and the rest is explained by other variables outside of this research model, which is 32.3%. This research is expected to serve as an enrichment consideration for companies when managing financial health to prevent financial distress and assist shareholders in considering investment decisions.
Pengaruh rasio profitabilitas, rasio leverage, dan rasio likuiditas terhadap harga saham Rifky Fahrizal; Yana Hendayana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.997 KB) | DOI: 10.32670/fairvalue.v4i12.2092

Abstract

The aim of this research is to determine the effect of profitability, leverage and liquidity ratios on stock prices of metal & mineral sub-sector companies listed on the IDX for the 2018-2021 period. Obtained as many as 7 (seven) samples of companies using purposive sampling method. This research uses the associative method with multiple linear regression data analysis techniques and hypothesis testing assisted by the SPSS 26 program, which includes a partial test (t test) and simultaneous test (F test) to determine the effect between variables. The results of the research state that profitability does not have a partial effect on stock prices with a significant profitability of 0.628, leverage does not have a partial effect on stock prices with a significant leverage of 0.533, liquidity has a partial effect on stock prices with a significant 0.008. The results of the research state that profitability, leverage, and liquidity simultaneously affect stock prices with a significant 0.014. This research is expected to help companies to improve financial performance in order to avoid a decline, can help investors in making investment decisions.