Jurnal Studi Akuntansi & Keuangan
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Pengaruh profitabilitas dan pertumbuhan penjualan terhadap harga saham perusahaan manufaktur
Purposes - 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
Faktor-faktor yang mempengaruhi pertumbuhan modal sendiri
Purposes - This research is a causal design research that aims to determine the influence of two or more variables. The objectives to be achieved from this research are the factors that influence the growth of own capital. The factors studied are internal factors that can be controlled by the company, namely: Return On Asset, Return On Equity and Retention Rate, while Debt to Equity ratio is not examined because it is less suitable for banking business. this is because the Debt to Equity Ratio will indicate the number of companies financed by the creditor (from outside the company).
Methods - This research was conducted at Bank Muamalat. The type of data used is quantitative data. Sources of data used are secondary data in the form of financial statements of publications of the company from 2005 to 2017. Data analysis methods to test the hypothesis by using multiple linear regression.
Findings - Return On Assets (ROA), Return On Equity (ROE), Retention Rate (Plowback Rate) partially no significant effect on the growth of own capital at Bank Muamalat.Return On Assets (ROA), Return On Equity (ROE) and Retention Rate (Plowback Rate) simultaneously have no significant effect on the growth of own capital at Bank Muamalat.Purposes - This research is a causal design research that aims to determine the influence of two or more variables. The objectives to be achieved from this research are the factors that influence the growth of own capital. The factors studied are internal factors that can be controlled by the company, namely: Return On Asset, Return On Equity and Retention Rate, while Debt to Equity ratio is not examined because it is less suitable for banking business. this is because the Debt to Equity Ratio will indicate the number of companies financed by the creditor (from outside the company).
Methods - This research was conducted at Bank Muamalat. The type of data used is quantitative data. Sources of data used are secondary data in the form of financial statements of publications of the company from 2005 to 2017. Data analysis methods to test the hypothesis by using multiple linear regression.
Findings - Return On Assets (ROA), Return On Equity (ROE), Retention Rate (Plowback Rate) partially no significant effect on the growth of own capital at Bank Muamalat.Return On Assets (ROA), Return On Equity (ROE) and Retention Rate (Plowback Rate) simultaneously have no significant effect on the growth of own capital at Bank Muamalat
Pengaruh perputaran modal kerja dan perputaran persediaan terhadap return on equity
Purposes - The purpose of this study is to determine the effect between Work Capital Turnover and Inventory Turnover either partially of simultanously to Return on equity at PT. Perkebunan Nusantara IV Medan.
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) Ver. 16.00 for windows. The independent variables in this study consist of working capital turnover, inventory turnover while the dependent variable is Return on equity.
Findings - The result of this study prove that Work Capital Turnover partially has a positive and significant influence on Return on equity, than Inventory Turnover has a positive and significant effect on Return on equity and also simultanously Work Capital Turnover and Inventory Turnover have positive and significant effect on Return on equity at PT Perkebunan Nusantara IV Medan.
Keywords - Work Capital Turnover, Inventory Turnover, Return on EquityPurposes - The purpose of this study is to determine the effect between Work Capital Turnover and Inventory Turnover either partially of simultanously to Return on equity at PT. Perkebunan Nusantara IV Medan.
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) Ver. 16.00 for windows. The independent variables in this study consist of working capital turnover, inventory turnover while the dependent variable is Return on equity.
Findings - The result of this study prove that Work Capital Turnover partially has a positive and significant influence on Return on equity, than Inventory Turnover has a positive and significant effect on Return on equity and also simultanously Work Capital Turnover and Inventory Turnover have positive and significant effect on Return on equity at PT Perkebunan Nusantara IV Medan.
Keywords - Work Capital Turnover, Inventory Turnover, Return on Equit
Pengaruh likuiditas dan profitabilitas terhadap nilai perusahaan pada perusahaan manufaktur sektor industri dasar dan kimia
Purposes - This study aims to determine and analyze the influence of liquidity on corporate value; the effect of profitability on firm value; the influence of liquidity and profitability of company value; and the influence of liquidity on firm value with profitability as intervening variable.
Methods - This research is classified as quantitative research, especially causal research. The population in this research is manufacturing company of basic and the chemical industry sector, which listed in Indonesia Stock Exchange (BEI) year 2016. Pursuant to purposive sampling method obtained 30 samples. Data were obtained from the Publication Financial Report, published by Bank Indonesia during the analysis period of 2016. The data analysis techniques in this study used path analysis.
Findings - First, liquidity positively insignificant to profitability. Second, liquidity is negatively insignificant to firm value. Third, profitability has a negative and significant effect on company value. Fourth, liquidity has no effect on firm value and is not mediated by profitability.
Keywords - Liquidity, Profitability and Corporate ValuePurposes - This study aims to determine and analyze the influence of liquidity on corporate value; the effect of profitability on firm value; the influence of liquidity and profitability of company value; and the influence of liquidity on firm value with profitability as intervening variable.
Methods - This research is classified as quantitative research, especially causal research. The population in this research is manufacturing company of basic and the chemical industry sector, which listed in Indonesia Stock Exchange (BEI) year 2016. Pursuant to purposive sampling method obtained 30 samples. Data were obtained from the Publication Financial Report, published by Bank Indonesia during the analysis period of 2016. The data analysis techniques in this study used path analysis.
Findings - First, liquidity positively insignificant to profitability. Second, liquidity is negatively insignificant to firm value. Third, profitability has a negative and significant effect on company value. Fourth, liquidity has no effect on firm value and is not mediated by profitability.
Keywords - Liquidity, Profitability and Corporate Valu
Meningkatkan kualitas pembelajaran akuntansi melalui perangkat pembelajaran
Purposes - The purpose of this study is to determine the effect between Learning Media to Student Learning Quality at Economic Faculty of Muhammadiyah University of North Sumatera.
Methods - Data collection techniques in this study using documentation study. With using classical assumptions, The independent variables in this study consist of Learning Media while the dependent variable is Learning Quality
Findings - The result of this study prove that Quality of Learning in terms of procurement, delivery and management of learning is in the good category. This can be seen from the average value of respondents answers with an average value of 3.7.
Keywords - Learning media, procurements, delivery, management of learning and quality of learning. Purposes - The purpose of this study is to determine the effect between Learning Media to Student Learning Quality at Economic Faculty of Muhammadiyah University of North Sumatera.
Methods - Data collection techniques in this study using documentation study. With using classical assumptions, The independent variables in this study consist of Learning Media while the dependent variable is Learning Quality
Findings - The result of this study prove that Quality of Learning in terms of procurement, delivery and management of learning is in the good category. This can be seen from the average value of respondents answers with an average value of 3.7.
Keywords - Learning media, procurements, delivery, management of learning and quality of learning. 
Struktur modal, profitabilitas dan pengaruhnya terhadap nilai perusahaan manufaktur sektor industri dasar & kimia
Purposes - 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 kepemilikan institusional, kepemilikan manajerial, dan kebijakan dividen terhadap kebijakan hutang pada perusahaan manufaktur
Purposes - 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
Purposes - 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
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.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 karakteristik pemerintah daerah dan temuan audit Badan Pemeriksa Keuangan terhadap kinerja keuangan kabupaten/kota
Purposes - The purpose of this study is to determine and analyze the influence of the local government characteristics (government size, level of regional wealth, level of dependency on the central government, local expenses) and BPK’s audit findings (findings on SPI, findings on incompliance of rules) simultaneously and partially on the financial performance of districts/cities government in North Sumatera.
Methods - The study population as many as 33 districts/cities of North Sumatera province since 2011-2013. Samples were selected using census method amounted to 99 observation data from 33 districts/cities in North Sumatera in 2011-2013. Data was processed using the method of multiple linear regression statistical test for the first hypothesis using SPSS software.
Findings - Results of this study prove the hypothesis that the local government characteristics (government size, level of regional wealth, local expenses) and BPK’s audit findings (findings on SPI, findings on incompliance of rules) simultaneous effect on the financial performance of district/cities government in North Sumatera. Partial testing reveal only variables level of regional wealth, local expenses, and findings on incompliance of rules, are significantly effect, while the government size and the findings on SPI has no significant effect on the finance performance of local government district/cities in North Sumatera.Purposes - The purpose of this study is to determine and analyze the influence of the local government characteristics (government size, level of regional wealth, level of dependency on the central government, local expenses) and BPK’s audit findings (findings on SPI, findings on incompliance of rules) simultaneously and partially on the financial performance of districts/cities government in North Sumatera.
Methods - The study population as many as 33 districts/cities of North Sumatera province since 2011-2013. Samples were selected using census method amounted to 99 observation data from 33 districts/cities in North Sumatera in 2011-2013. Data was processed using the method of multiple linear regression statistical test for the first hypothesis using SPSS software.
Findings - Results of this study prove the hypothesis that the local government characteristics (government size, level of regional wealth, local expenses) and BPK’s audit findings (findings on SPI, findings on incompliance of rules) simultaneous effect on the financial performance of district/cities government in North Sumatera. Partial testing reveal only variables level of regional wealth, local expenses, and findings on incompliance of rules, are significantly effect, while the government size and the findings on SPI has no significant effect on the finance performance of local government district/cities in North Sumatera