Pengaruh Net Profit Margin (NPM), Return On Equity (ROE) dan Earnings Per Share (EPS) terhadap Harga Saham (Studi Empiris Pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Periode 2014 – 2016)

Abstract This study aims to determine the effect of Net Profit Margin, Return On Equity and Earning Per Share, toward stock prices in manufagturing companies listed that registered on Bursa Efek Indonesia in year 2014-2016. The approach used in this study is a quantitative approach.The method of sampling this research is the purposive sampling method. The amount of samples that used in this research are 85 companies. Model analysis of the data used multiple linear regression. Result of this studies have shown that the variable Net Profit Margin has psitive effected on the stock prices, Return On Equity has positive effected on the stock prices and Earning Per Share has positive effected on the stock prices. Keywords: Net Profit Margin, Return On Equity, Earning Per Share, Stock Pric

Pengaruh Persepsi Kompetensi Sumber Daya Manusia, Pengendalian Internal, Teknologi Informasi dan Pengawasan Keuangan Daerah Terhadap Kualitas Laporan Keuangan (Studi Pada Organisasi Perangkat Daerah (OPD) Kabupaten Banjarnegara)

Public accountability is an obligation of the holder of the trust to give accountability, presenting, reporting and striving to disclose all activities and activities that are its responsibility to the party providing the trust. This study aims to influence perceptions on the competence of human resources, internal control, information technology and regional financial supervisors on the quality of financial statements in OPD Banjarnegara District. This research is a kind of quantitative research. Population in this research is employee of accounting / finance department at 35 OPD and 3 sub-district office in Banjarnegara Regency. The sample in this research is 114 employees from 35 OPD and 3 sub-district office in Banjarnegara Regency. The sampling technique in this research is total sampling. This study used multiple linear regression analysis tool with ordinary least square method (OLS). The result of the research shows that the competence variable of human resources, internal control and information technology have positive and significant effect to the quality of regional financial report, while the supervision of regional finance does not affect the quality of regional financial report. Keywords: competence, internal control, information technology, supervision, quality of regional financial report