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All Journal Journal of Applied Business and Technology Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective
Anton
Institut Bisnis dan Teknologi Pelita Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Net Profit Margin, Earnings per Share, Return on Asset, Debt Equity Ratio, and Current Ratio on Firm Value in Agricultural Sector Companies Listed on Indonesia Stock Exchange 2016-2021 Anton; Sherly Lorensa; Intan Purnama; Pujiono Eddy; Andi
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v4i2.131

Abstract

This research purposed to determine the effect of net profit margin, earnings per share, return on asset, debt-equity ratio, dan current ratio on firm value in agricultural sector companies listed on the Indonesia Stock Exchange in 2016-2021. This study uses secondary data. The sampling technique in this study used purposive sampling. The number of samples obtained was 25 companies. The analysis method of this research uses descriptive analysis and used SmartPLS software. From this research, it can be concluded that Net profit margin has a negative and significant effect on price book value. Return on asset and debt-equity ratio has a positive and significant impact on price book value. Earnings per share partially had a negative and not significant effect on price book value. The current ratio partially had a positive and insignificant effect on price book value.
Internal Control of Trade Goods Supply at CV Syntek Auto Pekanbaru Pujiono Eddy; Dharma Okta Diputra; Mimelientesa Irman; Anton; Ahmad Zulkarnain Estu
Interconnection: An Economic Perspective Horizon Vol. 1 No. 1 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

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Abstract

Inventory is one of the most important assets in a trading company. Keeping the inventory from the bad things that may happen then required good internal inventory control. Therefore, the purpose of this study is to determine the application of internal control inventory on the CV. Syntek Auto has been running effectively or not. The type of data used in this study is primary data and secondary data. Primary data is obtained through questionnaires. Secondary data obtained from scientific sources related to the problems studied. This research uses a descriptive analysis method and a sign test. From the result of the research, it is known that the internal control of merchandise inventory covering the control environment, risk interpretation, information and communication, and monitoring have been effective except for the control activities which have not been effective yet.
CAR, NPL, BOPO, and LDR on Profit Growth of BPR Riau Province Period 2015-2019 Ahmad Zulkarnain Estu; Sri Rahayu; Mimelientesa Irman; Anton; Pujiono Eddy
Interconnection: An Economic Perspective Horizon Vol. 1 No. 1 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

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Abstract

The objective of this study is to analyze of capital adequacy ratio, non-performing loan ratio, operating expense to operating income, and loan deposit ratio to profit growth in rural banks in Riau Province for the 2015-2019 financial period. The sampling technique used was the purposive sampling method. The number of samples used in this study was 34 BPRs registered in Riau Province for the financial period 2015-2019. The analysis method used in this research is multiple regression analysis. The results showed that: partially CAR has a positive and insignificant effect on profit growth, partially NPL has a negative and insignificant effect on profit growth, partially BOPO has a negative and insignificant effect on profit growth, and partially LDR has a negative and significant effect on profit growth.
Tax Justice Perceptions on Tax Compliance of WPOP on KPP Pratama Tampan Kota Pekanbaru Ahmad Zulkarnain Estu; Tommy Sella; Mimelientesa Irman; Anton; Pujiono Eddy
Nexus Synergy: A Business Perspective Vol. 1 No. 1 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

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Abstract

The main purpose of this research is to determine the effect of tax justice on tax compliance. Tax justice is the nature (action of treatment) that is not arbitrary or impartial to the applicable tax system. Determination of the sample using the Slovin method. Methods of data analysis are multiple linear regression with SPSS. Independent variables are general fairness, exchange with government, attitude toward taxation of the wealthy, preferred tax rate structure, and self-interest. The dependent variable is Tax Compliance. This research adduces that general justice, government reciprocity, tax rate structure, and personal interest have positive significant, while special provisions have no significant effect on tax compliance.
Financial Report Fraud Determinants (Banking and Insurance Sub-Sector Companies on the Indonesia Stock Exchange 2017-2021) Anton; Edison Fernando; Ahmad Zulkarnain Estu; Pujiono Eddy; Andi
Nexus Synergy: A Business Perspective Vol. 1 No. 1 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

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Abstract

The purpose of this research is to examine and analyze financial stability, external pressure, financial targets, personal financial need, the nature of the industry, ineffective monitoring, and rationalization of fraudulent financial statements. The research was conducted on banking and insurance sub-sector companies with annual financial reports for the 2017-2021 period which are listed on the Indonesia Stock Exchange (IDX). The population in this study were all banking and insurance sub-sector companies listed on the Indonesia Stock Exchange. The samples used in this study were 55 companies taken by purposive sampling method. The data analysis technique used is multiple linear regression analysis using Smart PLS software. The results of the study show that financial stability and external pressure have a significant effect on fraudulent financial statements.
Co-Authors Ahmad Zulkarnain Estu Andi Dharma Okta Diputra Edison Fernando Intan Purnama Mimelientesa Irman Pujiono Eddy Sherly Lorensa Sri Rahayu Tommy Sella