Jurnal Akuntansi dan Keuangan
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PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM DAMPAKNYA TERHADAP FINANCIAL DESTRESS PADA PERUSAHAAN SEKTOR LOGAM TERDAFTAR DI BEI TAHUN 2014 - 2018
Full text linkABSTRACTThis study aims to determine the effect of the independent variables on the dependent variable, namely financial performance (return on assets, earnings per share, net profitmargins, debt equity ratio) and stock returns the impact on financial distress (bankruptcy) on metal manufacturing companies listed in The Indonesia Stock Exchange in 2014-2018was good. The analysis method uses the path analysis method with stock return variableas a mediating variable. The results showed that financial performance variables (ROA,EPS, NPM, DER) simultaneously had a positive and significant effect on stock returns based on the value of Fcalculate, where F arithmetic> F table (43,908> 2.58) and a significant value of sig 0 .00 <0.05. Financial performance variables (ROA, EPS, NPM,DER) simultaneously have a positive and significant effect on Financial Destress (Z-core)based on the calculated F. value, where F count> F table (15.761> 2.58). Stock Returnvariable partially has a positive and significant effect on the Financial Destress variablebased on the value of t arithmetic where t arithmetic> t table (2.505> 1.666), asignificance of 0.015 <0.05
Analisis Rasio Keuangan Anggaran Pendapatan Dan Belanja Daerah Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Pesawaran Tahun 2010-2014
Full text linkThis study aims to assess the financial performance of the local government district Pesawaran using financial ratio analysis of budget revenue and expenditure Pesawaran District 2010-2014.The analysis is used to analyze financial performance is by calculating the ratio of the area Independence , Ratio Effectiveness , Efficiency Ratio . While the analysis is used to analyze the financial capacity of the area is by counting Share and Growth , Financial Capability Map. Based on analysis of the financial performance of it can be concluded , the average ratio of local independence Pesawaran District that are in the relationship patterns instructive .But the level of effectiveness of financial management Pesawaran District is fairly effective . While the level of efficiency of financial management is relatively less efficient , the financial condition of local government district Pesawaran still not ideal. Can be seen from the average Share and Growth. Position Pesawaran District is in quadrant II
Analisa Perbandingan Economic Value Added (Eva) Dan Return On Asset (Roa) Dalam Menilai Kinerja Perusahaan
Full text linkThe purpose of this researchtoassess the performance of companies in cigarette companies listed on the Indonesia Stock Exchange (IDX) for 4 years (2015-2018) by using EVA and ROA analysis. This type of research is quantitative research. The population in this study is the cigarette companies listed on the IDX. The sampling technique uses purposive sampling so that PT. Gudang Garam Tbk andPT. Bentoel Internasional Investama as samples. The analytical tool used is to use the comparison of EVA and ROA. Based on the calculation results of PT. Gudang Garam Tbk in 2015-2018using ROA shows that the ROA value exceeds 1 and the EVA value shows a result less than zero or negative. While the value of ROA at PT. Bentoel Internasional Investama shows results exceeding 1 and the EVA value is less than zero or negative. Where If seen from the results of calculations using the application of the concept of EVA at PT. Gudang Garam Tbk and PT. Bentoel Internasional Investama Tbk. These results indicate that the management has not been able to produce the profits expected by shareholders. Which means that the rate of return generated by the company does not match what is expected by the investor and the costs cannot be met.
PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE DAN TAX PLANNING TERHADAP MANAJEMEN LABA
Full text linkThis study is to examine and analyze the effect of institutional ownership, company size, leverage and tax planning on earnings management. This study uses SPSS 18, a research instrument for the financial statements of mining companies listed on the IDX with multiple linear regression test research methods. The results show that institutional ownership has a negative effect, while company size, leverage and tax planning have a positive effect on earnings management. The limitations of this study are the lack of samples used and the results of the research are still not good and do not describe the actual market conditions. The benefits of this study are to add insight into earnings management, assist investors in capital issues, assist the government in tax policy to reduce fraud in financial reportin
Pengaruh Economic Value Added (Eva) Dan Market Value Added (Mva) Terhadap Return Saham
Full text linkThis study aims to empirically examine the effect of Economic Value Added and Market Value Added on stock returns on property and real estate companies listed on the Indonesian stock exchange, the period used in this study is from 2015-2017. This research uses quantitative methods. The sampling technique in this study used a purposive sampling technique.based on prederemined criteria obtained a sampel of 15 companies for 3 years with 45 observation lists.the data analysis technique used is multiple liniear regression. Based on these results it shows that: Economic Value Added (EVA) has a positive and significant effect on stock returns and Market Value Added (MVA) has a positive and significant effect on stock return
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA
Full text linkThis study aims to examine and analyze how much influence Liquidity (CurrentRatio and Net Working Capital Ratio), Profitability (Return on Capital Employed, Return on Assets, Gross Profit Margin), Inflation Rate, and Company Size on Profit Growth in Pharmaceutical Companies listed on the Indonesia Stock Exchange for the period 2014-2018. There are 11 companies used as populations in this study. The sample was determined using the Puposive Sampling method and obtained a sample of 8 Pharmaceutical companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The data analysis method used is multiple linear regression model with SPSS version 20. With the results of Current ratio research, Return on Capital Employed, Return on Assets, and Inflation Rate significantly influence Profit Growth, while Net Working Capital Ratio, Gross Profit Margin, and Company size has no significant effect on profit growth
PREDIKSI LABA MASA DEPAN DENGAN FUTURE EARNINGS RESPONSE COEFFISIENT MELALUI MANAJEMEN LABA
Full text linkThis study aims to examine whether accrual earnings management, real earnings management and income smoothing by the company influences the ability of market to predict the company's future earnings as measured by future earnings response coefficient (FERC). The study uses a sample of manufacturing company during 2014-2016 by using the purposive sampling method. Based on analysis result, the accrual earnings management does not affect the ability of market to predict future earnings; real earnings management does not affect the ability of market to predict future earnings; and earnings management that uses income smoothing affects the ability of market to predict future earnings
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017
No full textThis study aims to compare the financial performance of coal mining companies listed on the Indonesia Stock Exchange and to find out which financial performance is the best among coal mining companies listed on the Indonesia Stock Exchange. This study uses secondary data in the form of financial statements of PT. Adaro Energy Tbk, PT. Delta Dunia Makmur Tbk, PT. Resource Alam Indonesia Tbk, PT. Bukit Asam (PERSERO) Tbk and PT. Toba Bara Tbk 2013-2017 period. The analytical tool used in this study is a different test paired sample t-test and financial ratios consisting of liquidity ratios measured by current ratio, quick ratio and cash ratio, solvency ratios measured by debt to asset ratio, debt to equity ratio and long term debt to equity ratio, activity ratio measured by fixed assets turn over and total assets turn over and profitability ratios as measured by net profit margins, return on investment and return on equity. This research uses quantitative research. The results of research that have been conducted show that based on the comparison of the liquidity ratio can be seen that when viewed from the current ratio, PT. Delta Dunia Makmur Tbk has a better financial performance, when viewed from the quick ratio, PT. Bukit Asam (PERSERO) Tbk has a better financial performance and when viewed from the cash ratio, PT. Adaro Energy Tbk has better financial performance. Based on the comparison of solvency ratios consisting of debt to asset ratio, debt to equity ratio and long term debt to equity ratio, it can be seen that PT. Resource Alam Indonesia Tbk has better financial performance. Based on the ratio of activity ratios, it can be seen that when viewed from fixed assets turn over, PT. Resource Alam Indonesia Tbk has a better financial performance and when viewed from total assets turn over, PT. Toba Bara Tbk has better financial performance. Based on the comparison of profitability ratios consisting of net profit margin, return on investment and return on equity, it can be seen that PT. Bukit Asam (PERSERO) has better financial performance.
PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM EVALUASI PENETUAN TARIF RAWAT INAP PADA RUMAH SAKIT GMC TAMAN SARI
Full text linkThe purpose of this study is to add knowledge about the determination of the rates of inpatient services hospitalization with the use of activity based costing, can be used as a reference in setting the service rates of hospitalization in Hospital GMC Taman Sari and as a means of comparison with hospitalization rates that are set for this, as well as being one of the inputs that provide information about activity based costing in its application in a hospital which orientation is the primary community service.This study was conducted on Hospital GMC Taman Sari which is located in the street of Ahmad Yani No. 36 of 20 Km of the Village Taman Sari sub-District Gedongtataan Pesawaran District Lampung Province.The method of analysis used is descriptive method of comparative yaiutu analysis of the tariff of the hospital now, setting method based on activity based costing, then compare the hospitalization rates hospitals based on activity based costing with its realization.The results of the study showed that of perthitungan hospitalization rates using activity based costing, when compared to the rates used by the hospital, then the activity based costing gives a smaller yield.This is due to the overhead of loading on each product. In activity based costing, overhead cost on each product charged on many cost drivers. So in activity based costing, has been able to allocate activity costs to each of the rooms appropriately based on the consumption of each activity
PENGARUH LIKUIDITAS TERHADAP PROFITABILITAS PADA PT. HERO SUPERMARKET TBK YANG TERDAFTAR DI BEI PERIODE TAHUN 2011-2019
Full text linkThe study aims to examine the effect of the independent variable liquidity ratio (current ratio, quick ratio, and cash turn over ratio) on the dependent variable profitability (ROA). Design descriptive quantitative research with time series analysis methods. The sample selection method use simple random sampling. Partial test results prove that (1) the current ratio does not affect profitability (ROA), (2) quick ratio does not affect profitability (ROA),(3) cash ratio does not affect profitability (ROA). The results of calculations simultaneously prove the Adjusted R Square value of 0.057 or 5.7% the dependent variable is influenced by the three independent variables While the rest is influenced by other factors outside the model. This proves that the company's ability to pay off short-term obligations does not affect the ability to generate profits