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Pengaruh Profitabilitas Dan Kebijakan Deviden Terhadap Nilai Suatu Perusahaan Yang Bergerak Di Bidang Farmasi Periode 2012 S.D 2019 Roshy Hilda Kusmawati; Nita Yura Roslina; Roro Endah Kumalasari; Sana Sholihah
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.43

Abstract

This study aims to determine and analyze the effect of profitability and dividend policy on company value in the manufacturing sector listed on the Indonesia Stock Exchange. The independent variable X1 in this study is profitability proxied by Return On Equity (ROE). The independent variable X2 is the dividend policy proxied by the Dividend Payout Ratio (DPR). Moreover, the dependent variable Y is company value proxied by Price to Book Value (PBV). in pharmaceutical companies in the 2012-2019 period. The sample was selected using the time series method with 32 financial reports from 2012 to 2019. The data testing technique uses multiple linear regression with a significant alpha level of 5%. The results of the study Y = 248.903 + 164.246 (ROE) – 9.111 (DPR) + ɛ. This study proves that profitability has a significant positive effect on firm value, while dividend policy significantly negatively affects firm value. Therefore, simultaneously profitability and dividend policy affect firm value.
Information Control on Inventory Study at In One of The Garment Companies in Bandung Larry Al Bar Hendra Putra; Anton Tirta Komara; Iwan Sidharta; Nita Yura Roslina; Imelda Megawati
Informatics Management, Engineering and Information System Journal Vol. 1 No. 1 (2023): Infotmatics Management, Engineering, and Information System Journal
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/imeisj.v1i1.220

Abstract

The objective of this study is to examine the impact of the Finished Goods Inventory Accounting Information System on the internal control of finished goods inventory at PT. Partners Adi Jaya Manunggal in Bandung City. Based on the obtained calculation results, it has been determined that the Accounting Information System (X) for Finished Goods Inventory is deemed to be of satisfactory quality, as indicated by a score of 3.39. The internal control system for managing finished goods inventory (Y) has demonstrated effective performance, as evidenced by a value of 3.37. The optimization and effective utilization of a precise accounting information system for finished goods inventory is expected to enhance internal control measures for such inventory. The research employed a descriptive verification research method at PT. Partners Adi Jaya Manunggal in Bandung City. In order to gather data and information that will substantiate this research, the approach involves the collection of secondary data and the utilization of linear regression hypothesis testing. This methodology aims to offer a comprehensive understanding of the impact of the Finished Goods Inventory Accounting Information System on the Internal Control System for Finished Goods Inventory. According to the findings of the study, the outcomes of the linear regression analysis indicate that the equation Y = 8.006 + 0.817. This finding indicates that a majority of the population in Mitra Adi Jaya Manunggal, Bandung City, accounts for 63.3%, while the remaining 36.7% represents an unexamined variable of influence.