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All Journal Acman: Accounting and Management Journal
Sana Sholihah
Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung.
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science

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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.
Internal Audit Effect on Inventory Control: Study at One of The Garment Companies in The City of Bandung Haifa Khairunisa; Maulana Yusup; Sana Sholihah; Adam Ramdani
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): 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.v3i1.60

Abstract

This research determines the influence of internal audits on inventory control in one of the garment companies in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents and then process them through SPSS 20 to be tested and then present the output results. After conducting analysis and discussion, the authors conclude that the effect of internal audit on inventory control carried out at a garment company in the city of Bandung shows quite good results. To see the expertise and accuracy possessed can be obtained from the results of the internal audit. But some are not optimal, which is in the internal audit control, which has not optimally supported the company, so the implementation of audit activities needs to be improved. In addition, the quality assurance program needs to run optimally to support audit performance.
Co-Authors Adam Ramdani Haifa Khairunisa Maulana Yusup Nita Yura Roslina Roro Endah Kumalasari Roshy Hilda Kusmawati