PENGARUH PERILAKU BIAYA DALAM HUBUNGANNYA DENGAN PERUBAHAN VOLUME KEGIATAN PERUSAHAAN

This study aims to provide an explanation of changes in company volume in terms of cost behavior. The results of this research can be used by companies to determine selling prices because selling prices affect sales volumes, sales volumes affect production volumes, and production volumes affect costs. And companies must be able to calculate and classify costs as accurately as possible so that the company knows in detail how much it costs and can help management increase profits. The research method used in this research is the decriptif method in which the writer collects data from the company, observes company activities, and interviews with sections related to the problem discussed, and studies lecture notes and other references to support this research. Research conducted gives the results that so far, the company has never conducted an analysis of profits using the method of cost-volume-profit analysis. Through this research we as the authors analyze and classify costs that are grouped into variable costs and fixed costs. The results of the study are based on October, November, and December 2019 because if there are some improper costs in the way they are classified, it can affect the size of the company's profits. &nbsp

PENGARUH CURRENT RASIO DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM DI PERUSAHAAN MANUFAKTUR SUB SEKTOR KONSUMSI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2020

This study aims to determine the effect of the Current Ratio (CR) and Debt to Equity Ratio (DER) on stock prices and to determine the effect of the Current Ratio (CR) and Debt to Equity Ratio (DER) simultaneously on stock prices in Manufacturing Companies in the Consumption Sub-sector. Food and Beverages Listed on the Indonesia Stock Exchange for the 2019-2020 Period. This study uses a descriptive statistical analysis type with a quantitative approach. The population in this study are Manufacturing companies in the food and beverage consumption sub-sector listed on the Indonesia Stock Exchange for the 2019-2020 period. Determination of the sample of this study using purposive sampling techniques. The results of this study are the Current Ratio has an effect on Stock Prices, the first hypothesis which says that the Current Ratio variable has an effect on Stock Prices, is accepted. It means, that the increase or decrease in the number of Current Ratio affects the Stock Price and the Debt To Equity Ratio has no effect on the Stock Price, the second hypothesis which says that the Debt To Equity Ratio variable affects the Stock Price is rejected. This means that the increase or decrease in the amount of the Debt To Equity Ratio does not affect the Stock Price