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Jurnal Aktiva : Riset Akutansi dan Keuangan
Published by Universitas Nusa Putra
ISSN : 26863618     EISSN : 26861054     DOI : -
Core Subject : Economy,
Akuntansi Keuangan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Audit, Etika Akuntansi Profesional, Akuntansi Perpajakan, Akuntansi Sektor Publik, Pendidikan Akuntansi dan Perbankan
Articles 5 Documents
Search results for , issue "Vol 2 No 3 (2021): Jurnal AKTIVA" : 5 Documents clear
PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris 16 Perusahaan Sektor Konsumsi yang terdaftar di Bursa Efek Indonesia) aris
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 3 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i3.30

Abstract

The manufacturing industry is showing very promising developments, especially in the aspect of manufacturing value added in the consumer goods sector. Because the products are needed by the wider community. This study aims to analyze how the influence of leverage and profitability on company value, the Food and Beverages Sector Companies listed on the Indonesia Stock Exchange. The research method used is descriptive method and verification method. The sampling technique was carried out using the purposive sampling method, and a sample of 14 Sector Food and Beverages Companies listed on the Indonesia Stock Exchange, in 2015 - 2019. Data analysis used in this study was multiple regression analysis. Statistical test results show that the leverage variable has a relationship with firm value, with a moderate level, while the profitability variable has a very strong relationship with company value. From the results of the research, solvency and profitability have a significant positive effect on firm value. This means that the higher the leverage and profitability, the higher the value of the company. Leverage variables and profitability variables have a significant positive effect on the value of the company, meaning that together the higher the leverage and profitability the higher the value of the company.
Pengaruh Pendapatan Bunga Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2017-2018 Nurfitrani Harnaen, Yulia
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 3 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i3.47

Abstract

Profitability is the analysis of financial ratios that is carried out by an entity to identify an entity as long as it has a profit and to assess the extent to which the entity is generating its profits. The research aims to prove that interest income has an effect on profitability. The population during the study were banking companies on the IDX for the 2017-2018 period totaling 42 companies, and the sample was taken using purposive sampling obtained 13 companies. Hypothesis testing uses simple linear regression analysis to see the influence between variables through SPSS. The t-test result shows that the sig <α value means that interest income has an effect on profitability (ROE).
PENGARUH ROE dan EPS TERHADAP HARGA SAHAM PERUSAHAAN PT LION METAL WORK Tbk Sri Puspitadewi, Sinta; Fitria, Ade
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 3 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i3.80

Abstract

The capital market is an activity related to securities trading and offerings that are universal. The capital market not only provides investors with other options, but also provides investors with various options, such as saving in a bank, buying gold, insurance, land and buildings, etc. The capital market is a link between investors and industry and government agencies by trading long-term instruments (such as bonds, stocks, etc.). The growth of the Indonesian capital market encourages companies to openly sell various shares to the public. Many companies have gone public. Investors are advised to be extra careful before making any investment decisions. Therefore, investors must first analyze the accounting information contained in the company. The number of shares sold to the public can be used as a good indicator of the company's effectiveness. Stock prices are directly affected by the information available in the financial statements, and there is an analysis of financial ratios that have a considerable influence on changes in stock prices. Therefore, the author chose to examine ROE and EPS on changes in the stock price of PT LION Metal Work which was listed on the Indonesia Stock Exchange from the period 2018 - 2020. The author's hypothesis above was tested using a multiple correlation test where the independent variables are ROE and EPS while the dependent variable is stock price. Based on research conducted using the F test and T test with a significance level of 0.05, it turns out that ROE and EPS have no significant positive effect on stock prices.
Pengaruh Promosi Online Terhadap Keputusan Pembelian Jasa Transportasi Online Grab di Kota Pagar Alam Elvera; Mico, Sastra
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 3 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i3.81

Abstract

This study aims to determine the effect of online promotion on purchasing decisions for online grab transportation services in Pagar Alam City. The population in this study were 75 respondents in Pagar Alam City. This research uses associative research with a quantitative approach. The sampling technique is simple random sampling, which means that members of the sample and the population are taken randomly without paying attention to the existing strata in the population. Data analysis used simple linear regression analysis and t test. The results of the simple linear regression test in this study indicate that online promotion has a positive and significant effect on the decision to purchase online grab transportation services in Pagar Alam City so that it can be seen that the simple linear regression equation is Y = 7,789 + 0.277 X. Where the constant value is 7,789 and the value The linear regression coefficient of online promotion has a positive effect. If the online promotion increases by one unit, the purchase decision will increase by 0.277 units. The results of the t test where the significant value is 0.000, which means it is smaller than 0.05, so the hypothesis is accepted..
Pengaruh Kualitas Produk Terhadap Keputusan Pembelian Handphone Oppo Di Kota Pagar Alam Aldini Nofta Martini; Ahmad Feriyansyah; Sella Venanza
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 3 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i3.82

Abstract

This study aims to determine whether there is an influence of product quality on purchasing decisions and to find out how big the product quality variable is on purchasing decisions. This research uses associative research. There are two variables used in this study, namely Product Quality (X) and Purchase Decision (Y). This data collection was obtained through distributing questionnaires directly to consumers of Oppo Mobile Products at the Artha Jaya Counter in Kota Pagar Alam. The sample used in this study were 93 respondents using simple linear statistical analysis techniques and sampling techniques. The results of the simple linear regression analysis test in this study indicate that Product Quality has a positive effect on purchasing decisions can be seen from the results of a simple regression analysis, namely: Y = 16.905 + 0.616 where the constant value of 16.905 the value of the Product Quality regression coefficient has a positive effect which means that if the Product Quality increases by one unit, the Purchase Decision will increase by 0.616 units. Product Quality has a significant effect on the Purchase Decision of Oppo Mobile products in Kota Pagar Alam which can be seen from the results of the t test where the significant value is 0,000, which means it is smaller than 0.05 so that the hypothesis is accepted.

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