ANALISIS PENGARUH DEBT TO EQUITY RATIO, RETURN ON EQUITY, CURRENT RATIO, OPERATING PROFIT MARGIN DAN INFLASI TERHADAP HARGA SAHAM (Studi Pada Perusahaan Barang Konsumsi Yang Terdaftar di BEI )

This study aims to analyze and examine the effect of Debt to Equity Ratio (DER), Return on Equity (ROE), Current Ratio (CR), Operating Profit Margin (NPM) and Inflation on stock prices. This research was taken because there are still differences in research between one research to another and there is a difference between the real state of research data with the existing theory. This research was conducted using secondary data. The sample used in this study is a consumer goods company listed on the Indonesia Stock Exchange for the 2012-2017 period. The sample technique used is purposive sampling. The analysis method used is multiple linear regression analysis. The results showed that Debt to Equity Ratio (DER) partially had a positive and insignificant effect on stock prices. Return on Equity (ROE) partially has a positive and insignificant effect on stock prices. Current Ratio (CR) partially has a negative and significant effect on stock prices. Operating Profit Margin (OPM) partially has a positive and significant effect on stock prices while inflation partially has a negative and insignificant effect on stock prices

PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS DENGAN KARAKTER EKSEKUTIF SEBAGAI VARIABEL MODERASI

Penelitian bertujuan mengetahui dan menganalisis pengaruh likuiditas, profitabilitas, leverage, aktivitas, dan cash flow perusahaan terhadap financial distress dengan KarakterEksekutif dalam corporate risk yang bersifat risk taker atau risk averse sebagai variabel moderasi pada cash flow di perusahaan manufaktur sub sektor farmasi di Bursa Efek Indonesia.Sampel yang digunakan penelitian ada 9 (sembilan) perusahaan manufaktur sektor farmasi yang listing di Bursa Efek Indonesia tahun 2015-2019. Teknik analisis menguji hipotesis denganModerating Regression Analysis melalui aplikasi SPSS, secara umum terdapat di laporan keuangan perusahaan, dengan metode Altman Z-Score diketahui pengaruh financial distressmelalui rasio-rasio keuangan dan faktor eksternal karakter eksekutif dalam corporate risk yang bersifat risk taker atau risk averse sebagai moderasi pada cash flow. Hasil penelitianmenunjukkan bahwa likuiditas berpengaruh searah terhadap financial distress, dan profitabilitas  (ROA), leverage (DAR), aktivitas (TATO), cash flow ratio tidak berpengaruh terhadap financialdistress. Sedangkan karakter eksekutif pada corporate risk berpengaruh tidak searah memoderasi cash flow terhadap financial distress, sehingga pengambilan keputusan eksekutifbersifat risk averse pada perusahaan manufaktur sub sektor farmasi di BEI

Analisis Perbedaaan Koreksi Audit Pajak Berdasarkan Size dan Type Perusahaan Pada Kantor Wilayah DJP Jakarta Selatan I

Penelitian ini bertujuan untuk menganalisis perbedaan koreksi audit pajak berdasarkan size perusahaan dan type perusahaan, sehingga dapat dibuktikan bahwa antara kelompok size perusahaan mempunyai perbedaaan jumlah koreksi audit pajak antara satu dengan lainnya dan dapat pula dibuktikan bahwa antara masing-masing type perusahaan mempunyai perbedaaan jumlah koreksi audit pajak antara satu type perusahaan dengan type perusahaan lainnya. Penelitian ini mengambil sampel data perusahaan-perusahaan yang diaudit oleh Unit Pemeriksa Pajak (UP2) di Lingkungan Kantor Wilayah DJP Jakarta Selatan I selama periode tahun 2011-2015. Pada penelitian ini terdapat dua hipotesis, yaitu terdapat perbedaan koreksi audit pajak berdasarkan size perusahaan dan terdapat perbedaan koreksi audit pajak berdasarkan type perusahaan

PERBEDAAN EFISIENSI BANK UMUM KONVENSIONAL : PENDEKATAN DATA ENVELOPMENT ANALYSIS

The purpose of this study was to analyze the efficiency differences between years and between groups of bank BOOKS, to analyze the influence of DEA input factors on the level of efficiency and to analyze the consistency of financial ratios to the efficiency level using the production approach and intermediation approach. This research method uses quantitative method with Data Envelopment Analysis (DEA) approach with production and intermediation approach as measured by program of MaxDEA 6.13. To test year-to-year differences and bank statements, researchers used different Kruskal Wallis and Mann Whitney U test as Post Hoc Test. The results of this study indicate that there is a significant difference between bank BUKU but there is no difference between years, not all input factors DEA affect the level of efficiency and financial ratios consistent with the efficiency in the DEA approach

ANALISIS EFISIENSI BANK PEMERINTAH INDONESIA DENGAN DATA ENVELOPMENT ANALYSIS - DEA

Tujuan penelitian adalah untuk mengetahui efisiensi bank pemerintah Indonesia dengan data envelopment analysis. Jenis penelitian ini menggunakan metode penelitian kuantitatif Teknik pengolahan dan analisis yang digunakan pada penelitian ini yaitu Data Envelopment Analysis (DEA). Pengukuran tingkat efisiensi dengan (DEA) secara garis besar ditentukan oleh data input dan output dengan kriteria sebuah DMU (Decision Making Unit) dikatakan efisien apabila rasio perbandingan input output = 1. Sedang apabila rasio perbandingan input outputnya <1 maka DMU tersebut tidak efisien. Hasil penelitian diketahui bahwa diketahui bahwa skor efisiensi dari 2016 s.d. 2020. Berdasarkan skor efisiensi rata – rata dari 2016 s.d. 2020, Bank Pemerintah Indonesia yang efisien hanya sebanyak 13 bank (memiliki skor efisiensi rata – rata > 90%) dari 26 bank (bank efisien hanya 50%), Dari hasil pengaruh kredit, DPK, ekuitas, jaringan kantor, beban bunga, fee based, beban tenaga kerja, beban promosi, serta beban kerja dan administrasi secara bersama-sama Ini berarti bahwa variabel independen berpengaruh signifikan terhadap variable dependent

FAKTOR FAKTOR YANG MEMPENGARUHI EFISIENSI PERUSAHAAN PADA BANK PEMBANGUNAN DAERAH TAHUN 2015 - 2019

This study aims to find out and analyze whether the variables ROA, CAR, BOPO, and NPL affect the efficiency of companies at Regional Development Banks (BPD) and determine the effect of earnings quality as a moderator. The sample used in this research comes from BPD in Indonesia with audited financial statements. The population was taken from the period 2015 to 2019. The data used is secondary data using multiple linear regression analysis techniques. The results of this study indicate that the CAR and NPL variables have a significant effect on efficiency, while the ROA and BOPO variables do not have a significant effect on efficiency, the existence of Profit Quality as a moderator of the four independent variables also does not have a significant effect on BPD efficiency in Indonesia in 2015 -2019. The magnitude of the effect of the variables ROA, CAR, BOPO, NPL, and Profit Quality as a moderator has a coefficient of determination of 27.8%. In comparison, 72.2% efficiency is explained by other variables outside of this study.Keywords: Operating Expenses to Operating Income, Capital Adequacy Ratio, Profit Quality, Non Performing Loans, Return On Asset

Experimental characterisation of fatigue crack growth based on the CTOD measured from crack tip displacement fields using DIC

The current work presents an experimental study on the use of the crack tip opening displacement (CTOD) to evaluate its ability to characterise fatigue crack growth. A methodology is developed to measure and to analyse the CTOD from experimental data. The vertical displacements obtained by implementing digital image correlation (DIC) on growing fatigue cracks are used to measure the CTOD. Two fatigue tests at stress ratios of 0.1 and 0.6 were conducted on compact tension (CT) specimens manufactured from a 1 mm thick sheet of commercially pure titanium. A sensitivity analysis to explore the effect of the position selected behind the crack tip for the CTOD measurement was performed. The analysis of a full loading cycle allowed identifying the elastic and plastic components of the CTOD. The plastic CTOD was found to be directly related to the nonlinear zone (i.e., plastic deformation) generated at the crack tip during fatigue propagation. Moreover, a linear relationship between da/dN and ΔCTODp independent of the stress ratio was found. Results show that the CTOD can be used as a viable alternative to the stress intensity factor range (ΔK) in characterising fatigue crack propagation since the parameter considers the fatigue threshold and crack shielding in an intrinsic way