Jurnal Studi Akuntansi & Keuangan
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Pengaruh solvabilitas dan profitabilitas terhadap harga saham pada perusahaan manufaktur
No full textPurposes - This study aims to determine the effect of solvency on stock prices; the effect of solvency on profitability; the effect of profitability on stock prices; and the effect of solvency on stock prices through profitability.
Methods - This type of research uses explanatory research with quantitative approach. This study uses secondary data in the form of 30 corporate financial statements and sample determination using purposive sampling technique. Data analysis technique used is path analysis technique.
Findings - First, solvency has a positive and insignificant effect on. Second, solvency has a significant negative effect on. Third, profitability has a positive effect on. Fourth, the effect of solvency on stock prices is not mediated by profitability
Keywords - Solvency, Profitability, Stock PricesPurposes - This study aims to determine the effect of solvency on stock prices; the effect of solvency on profitability; the effect of profitability on stock prices; and the effect of solvency on stock prices through profitability.
Methods - This type of research uses explanatory research with quantitative approach. This study uses secondary data in the form of 30 corporate financial statements and sample determination using purposive sampling technique. Data analysis technique used is path analysis technique.
Findings - First, solvency has a positive and insignificant effect on. Second, solvency has a significant negative effect on. Third, profitability has a positive effect on. Fourth, the effect of solvency on stock prices is not mediated by profitability
Keywords - Solvency, Profitability, Stock Price
Struktur modal, profitabilitas dan pengaruhnya terhadap nilai perusahaan manufaktur sektor industri dasar & kimia
No full textPurposes - This study aims to determine the effect of capital structure on corporate value; the influence of capital structure on profitability; the effect of profitability on firm value; and the influence of capital structure on firm value through profitability
Methods - This type of research uses explanatory research with quantitative approach. This study uses secondary data in the form of 30 corporate financial statement documents and sample determination using purposive sampling technique. A data analysis technique used in this research is path analysis technique.
Findings - First, the capital structure has a positive, but not significant effect on profitability. Secondly, the capital structure has a positive, but insignificant effect on firm value. Third, profitability has a negative, but significant impact on firm value. Fourth, profitability does not mediate the influence of capital structure on firm value.
Keywords - Capital structure, Profitability, Corporate valuePurposes - This study aims to determine the effect of capital structure on corporate value; the influence of capital structure on profitability; the effect of profitability on firm value; and the influence of capital structure on firm value through profitability
Methods - This type of research uses explanatory research with quantitative approach. This study uses secondary data in the form of 30 corporate financial statement documents and sample determination using purposive sampling technique. A data analysis technique used in this research is path analysis technique.
Findings - First, the capital structure has a positive, but not significant effect on profitability. Secondly, the capital structure has a positive, but insignificant effect on firm value. Third, profitability has a negative, but significant impact on firm value. Fourth, profitability does not mediate the influence of capital structure on firm value.
Keywords - Capital structure, Profitability, Corporate valu
Pengaruh informasi akuntansi dan informasi non akuntansi terhadap pengambilan keputusan kredit
Full text linkPurposes - The purposes of this research was to know and analysis the influence of accounting information (fixed asset turnover, return on net worth, debt to equity ratio) and non accounting information (guarantee and experience interaction) on credit decision making.
Methods - Associative design was used in this study. Sampling in this study was done by simple random sampling and obtained a sample of 200 customers. The method of analysis used in this research was a logistic regression analysis.
Findings - The result of the research indicated that the credit decision affected by return on net worth and debt to equity ratio, also non interaction of guarantee and experience. While the credit decision did not affected by fixed asset turnover.
Keywords - Accounting information, Non accounting information, Credit decision, Fixed asset turnover, Return on net worth, Debt to equity ratio, Guarantee interaction, Experience interaction.Purposes - The purposes of this research was to know and analysis the influence of accounting information (fixed asset turnover, return on net worth, debt to equity ratio) and non accounting information (guarantee and experience interaction) on credit decision making.
Methods - Associative design was used in this study. Sampling in this study was done by simple random sampling and obtained a sample of 200 customers. The method of analysis used in this research was a logistic regression analysis.
Findings - The result of the research indicated that the credit decision affected by return on net worth and debt to equity ratio, also non interaction of guarantee and experience. While the credit decision did not affected by fixed asset turnover.
Keywords - Accounting information, Non accounting information, Credit decision, Fixed asset turnover, Return on net worth, Debt to equity ratio, Guarantee interaction, Experience interaction
Pengaruh perputaran kas dan perputaran piutang terhadap return on assets pada perusahaan keramik yang terdaftar di Bursa Efek Indonesia
Full text linkPurposes - The purpose of this study is to determine the effect between cash turnover and receivable turnover either partially of simultaneously to return on asset at ceramics company listed at the Indonesian Stock Exchange.
Methods - Data collection techniques in this study using documentation study. With using classical assumptions, t-test, F-test and coefficient of determination. Data processed using SPSS software (Statistical Package for the Social Science) The independent variables in this study consist of cash turnover, receivable turnover while the dependent variable is return on assets.
Findings - The result of this study prove that cash turnover partially has a positive and significant influence on return on assets, but receivable turnover does not effects the return on assets and then simultaneously cash turnover and receivable turnover have positive and significant effect on return on assets at ceramics company listed at the Indonesian Stock Exchange
Keywords - Cash Turnover, Receivable Turnover; Return on AssetsPurposes - The purpose of this study is to determine the effect between cash turnover and receivable turnover either partially of simultaneously to return on asset at ceramics company listed at the Indonesian Stock Exchange.
Methods - Data collection techniques in this study using documentation study. With using classical assumptions, t-test, F-test and coefficient of determination. Data processed using SPSS software (Statistical Package for the Social Science) The independent variables in this study consist of cash turnover, receivable turnover while the dependent variable is return on assets.
Findings - The result of this study prove that cash turnover partially has a positive and significant influence on return on assets, but receivable turnover does not effects the return on assets and then simultaneously cash turnover and receivable turnover have positive and significant effect on return on assets at ceramics company listed at the Indonesian Stock Exchange
Keywords - Cash Turnover, Receivable Turnover; Return on Asset
Pengaruh profitabilitas dan struktur modal terhadap harga saham perusahaan manufaktur
No full textPurposes - This study aims to determine the effect of profitability on stock prices; the effect of profitability of capital structure; influence of the capital structure to share price; and the effect of profitability of capital structure through stock price.
Methods - This type of research uses explanatory research with quantitative approach. This study uses secondary data in the form of 30 corporate financial statements and sample determination using purposive sampling technique. Data analysis technique used is path analysis technique.
Findings - First, profitability has a negative, but not significant effect on capital structure. Second, profitability has a positive, but insignificant effect on stock prices. Third, the capital structure has a negative, but not significant effect on the stock price. Fourth, the capital structure of stock prices is not mediated by the capital structure.
Keywords - Profitability, Capital structure, stock pricePurposes - This study aims to determine the effect of profitability on stock prices; the effect of profitability of capital structure; influence of the capital structure to share price; and the effect of profitability of capital structure through stock price.
Methods - This type of research uses explanatory research with quantitative approach. This study uses secondary data in the form of 30 corporate financial statements and sample determination using purposive sampling technique. Data analysis technique used is path analysis technique.
Findings - First, profitability has a negative, but not significant effect on capital structure. Second, profitability has a positive, but insignificant effect on stock prices. Third, the capital structure has a negative, but not significant effect on the stock price. Fourth, the capital structure of stock prices is not mediated by the capital structure.
Keywords - Profitability, Capital structure, stock pric
Pengaruh kepemilikan institusional, kepemilikan manajerial, dan kebijakan dividen terhadap kebijakan hutang pada perusahaan manufaktur
Full text linkPurposes - The purpose of this study is to examine effect the institutional ownership, managerial ownership and dividend policy on debt policyThe purpose of this study is to examine effect the institutional ownership, managerial ownership and dividend policy on debt policy
Methods - Approach of the study using the quantitative paradigm, especially associative type. By using purposive sampling, samples of this research are 154 data’s of 13 manufacturing companies listed in Indonesia Stock Exchange during the period 2013-2016. Linear regression is also used as a technique for analyzing research data.
Findings - This study indicates that there is no significantly effect of the institutional ownership, managerial ownership and dividend policy on debt policy partially and there is significantly effect of the institutional ownership, managerial ownership and dividend policy on debt policy simultaneouslyPurposes - The purpose of this study is to examine effect the institutional ownership, managerial ownership and dividend policy on debt policyThe purpose of this study is to examine effect the institutional ownership, managerial ownership and dividend policy on debt policy
Methods - Approach of the study using the quantitative paradigm, especially associative type. By using purposive sampling, samples of this research are 154 data’s of 13 manufacturing companies listed in Indonesia Stock Exchange during the period 2013-2016. Linear regression is also used as a technique for analyzing research data.
Findings - This study indicates that there is no significantly effect of the institutional ownership, managerial ownership and dividend policy on debt policy partially and there is significantly effect of the institutional ownership, managerial ownership and dividend policy on debt policy simultaneousl
Pengaruh biaya produksi dan biaya pemasaran terhadap laba bersih
Full text linkPurposes - The purpose of this study is to examine effect of production costs and marketing costs on net income.
Methods - The method used in this study was conducted using descriptive and verification methods with a quantitative approach are 60 data’s of 10 manufacturing companies listed in Indonesia Stock Exchange during the period 2013-2016. Linear regression is also used as a technique for analyzing research data.
Findings - The results of this study indicate that partially the cost of production costs and marketing costs have a significant effect on net income. Simultaneously the variables of production costs and marketing costs have a significant positive effect on net income in companies listed on the Indonesia stock exchange (bei) in 2011 to 2016.
Keywords - Production Costs, Marketing Costs, Net IncomePurposes - The purpose of this study is to examine effect of production costs and marketing costs on net income.
Methods - The method used in this study was conducted using descriptive and verification methods with a quantitative approach are 60 data’s of 10 manufacturing companies listed in Indonesia Stock Exchange during the period 2013-2016. Linear regression is also used as a technique for analyzing research data.
Findings - The results of this study indicate that partially the cost of production costs and marketing costs have a significant effect on net income. Simultaneously the variables of production costs and marketing costs have a significant positive effect on net income in companies listed on the Indonesia stock exchange (bei) in 2011 to 2016.
Keywords - Production Costs, Marketing Costs, Net Incom
Pengaruh debt to equity ratio, debt to asset ratio dan profitabilitas terhadap nilai perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia
Full text linkPurposes - The purpose of this study was to determine the effect either partially or simultaneously between debt to equity ratio, debt to assets ratio and profitability of the firm’s value of food and beverage company that listed on the Indonesian Stock Exchange.
Methods - Documentation study was data collection techniques had used in this study. Purposive sampling used as sampling technique and number of samples was 64 companies. Data was analysis by using linear regression processed.
Findings - The results of this study have shown that as partially, effect of debt to equity ratio and debt to assets ratio of the firm’s value was significant, but the effect of profitability on the firm’s value was not significant. As simultaneously, effect of debt to equity ratio, debt to assets ratio and profitability on the firm’s value was significant.
Keywords - Debt to equity ratio, Debt to assets ratio, Profitability, Firm’s value.Purposes - The purpose of this study was to determine the effect either partially or simultaneously between debt to equity ratio, debt to assets ratio and profitability of the firm’s value of food and beverage company that listed on the Indonesian Stock Exchange.
Methods - Documentation study was data collection techniques had used in this study. Purposive sampling used as sampling technique and number of samples was 64 companies. Data was analysis by using linear regression processed.
Findings - The results of this study have shown that as partially, effect of debt to equity ratio and debt to assets ratio of the firm’s value was significant, but the effect of profitability on the firm’s value was not significant. As simultaneously, effect of debt to equity ratio, debt to assets ratio and profitability on the firm’s value was significant.
Keywords - Debt to equity ratio, Debt to assets ratio, Profitability, Firm’s value
Pengaruh profitabilitas dan pertumbuhan penjualan terhadap harga saham perusahaan manufaktur
No full textPurposes - This study aims to examine the effect of profitability on stock prices through sales growth in manufacturing companies in Indonesia Stock Exchange (BEI) during the period 20xx-20xx. This research uses a profitability ratio that is Net Profit Margin. Profitability in this case shows the company's ability to generate net income on certain sales. The company's growth rate as measured by sales growth affects the stock price of a company.
Methods - This type of research uses explanatory research with quantitative approach. This study uses secondary data in the form of 30 corporate financial statements and sample determination using purposive sampling technique. Data analysis technique used is path analysis technique.
Findings - First, Direct Influence X1 (profitability) to X2 (sales growth) is positive and insignificant. Second, Direct Influence X1 (profitability) to Y (stock price) is positive and insignificant. Third, Direct Influence X2 (sales growth) to Y (stock price) is negative and insignificant. Fourth, indirect influence X1 (profitability) on Y (stock price) is not mediated by X2 (sales growth).
Keywords - Profitability, sales growth, stock pricesPurposes - This study aims to examine the effect of profitability on stock prices through sales growth in manufacturing companies in Indonesia Stock Exchange (BEI) during the period 20xx-20xx. This research uses a profitability ratio that is Net Profit Margin. Profitability in this case shows the company's ability to generate net income on certain sales. The company's growth rate as measured by sales growth affects the stock price of a company.
Methods - This type of research uses explanatory research with quantitative approach. This study uses secondary data in the form of 30 corporate financial statements and sample determination using purposive sampling technique. Data analysis technique used is path analysis technique.
Findings - First, Direct Influence X1 (profitability) to X2 (sales growth) is positive and insignificant. Second, Direct Influence X1 (profitability) to Y (stock price) is positive and insignificant. Third, Direct Influence X2 (sales growth) to Y (stock price) is negative and insignificant. Fourth, indirect influence X1 (profitability) on Y (stock price) is not mediated by X2 (sales growth).
Keywords - Profitability, sales growth, stock price
Pengaruh kinerja keuangan, kebijakan hutang, dan ukuran perusahaan terhadap nilai perusahaan dengan kepemilikan institusional sebagai variabel moderating
No full textPurposes - The purpose of this study is to examine the effect of financial performance, debt policy and firm size to the value of the company partially and simultaneously on manufacturing companies listed dibursa securities indonesia. and also to examine institutional ownership can strengthen or weaken the relationship between financial performance, debt policy and firm size with firm value either simultaneously or partially.
Methods - This study uses an associative approach with the location of research conducted at manufacturing companies listed on the Indonesia Stock Exchange period 2013 -2016.Populasi this study 122 manufacturing companies listed on the Indonesia Stock Exchange.sampel this study amounted to 13 companies selected by purposive sampling
Findings - The conclusion of the results of this study indicates that the variable financial performance and debt policy have a significant positive effect on the value of the company, while for variable size firm bepengaruh negative not significant to the value of the company. For the intisional ownership variable can not moderate the relationship between financial performance variables, debt policy and firm size with firm value.Purposes - The purpose of this study is to examine the effect of financial performance, debt policy and firm size to the value of the company partially and simultaneously on manufacturing companies listed dibursa securities indonesia. and also to examine institutional ownership can strengthen or weaken the relationship between financial performance, debt policy and firm size with firm value either simultaneously or partially.
Methods - This study uses an associative approach with the location of research conducted at manufacturing companies listed on the Indonesia Stock Exchange period 2013 -2016.Populasi this study 122 manufacturing companies listed on the Indonesia Stock Exchange.sampel this study amounted to 13 companies selected by purposive sampling
Findings - The conclusion of the results of this study indicates that the variable financial performance and debt policy have a significant positive effect on the value of the company, while for variable size firm bepengaruh negative not significant to the value of the company. For the intisional ownership variable can not moderate the relationship between financial performance variables, debt policy and firm size with firm value