PENGARUH ECONOMIC VALUE ADDED TERHADAP TOBIN Q DENGAN MARKET VALUE ADDED SEBAGAI VARIABEL INTERVENING

This study aims to analyze the effect of Economic Value Added on Tobin Q with Market Valueadded as intervening variable. The sample of this research is a manufacturing company listed onIndonesia Stock Exchange in 2011-2016. Data analysis using regression analysis. The resultsshowed that Economic Value Added did not affect Tobin Q and Market Value added (MVA)effect on Tobin Q. Market Value Added (MVA) did not become intervening variable betweenEVA and Tobin Q. Market Value added are not mediate Economic Value Added to Tobin QKeywords: Economic Value Added, Market Value Added, Firm Valu

Analisis Perbandingan Kinerja Keuangan PT. GAS NEGARA Tbk dengan PT. ANEKA GAS INDUSTRI Tbk pada Periode Tahun 2020 - 2021

This study aims to compare the financial performance between PT. GAS NEGARA INDONESIA Tbk and PT.ANEKA GAS INDUSTRI Tbk, for the 2021period,using liquidity ratios,activityratios,and profitability ratios. This research method use in this study is descriptive qualitative. Data collection techniques using literature and documentation by accesing the related web to obtain secondary data. the data analysis technique use use is liquidity ratio analysis, which consists of the current ratio, quick ratio, activity ratio, namely the account receivable turnover ratio and inventory. Turnover ratio while the profitability ratio consists of profit margin (PM), and return on asset ( ROA).the results of the study show that the overall financial performance of PT.GAS NEGARA INDONESIA Tbk, is better than the financial performance of PT.VARIUS GAS INDUSTRY Tbk. PT.GAS NEGARA INDONESIA Tbk, has more ability to pay its short term debt obligations and its long term liabilities compared to PT. VARIUS GAS INDUSTRY Tbk.based on the 2021 financial report, PT GAS NEGARA INDONESIA Tbk, LIQUIDITY RATIO, both the current ratio and the fast ratio, are recorded or more than 160%. Meanwhile, PT VARIUS GAS INDUSTRY Tbk, is more effective in collecting accounts receivable, compared to PT.GAS NEGARA INDONESIA Tbk and PT. VARIUS GAS INDUSTRY Tbk.Are experiencing positive performance growth in 2021. Because the two companies are able to record a steady profit

FINANCIAL PERFORMANCE ANALYSIS TO ASSESS THE HEALTH OF BMT ARAFAH KULON PROGO'S SAVINGS AND LOAN COOPERATIVE AND ISLAMIC FINANCING (KSPPS) FOR THE YEARS 2015-2019.

This study aims to find out the soundness level of Sharia Savings and Financing Cooperatives (KSPPS) BMT Arafah in 2015-2019 based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number:35.5/Per/M.KUKM/XI/2007 concerning capital aspects, efficiency aspects and liquidity aspects.  This type of research is descriptive quantitative. The object of this research is the health analysis of Cooperatives Save Borrowing and Sharia Financing (KSPPS) BMT Arafah. The population of this research is in the form of financial statements such as balance sheets, profit and loss statements and the remaining business results of the next sample used in this study, namely the 2015-2019 financial statements. The method used is the documentation method.  The results showed that the soundness level of BMT Arafah in 2015-2019 was in a healthy predicate with details of the average score: 1) the average capital aspect scored 8.45 and was in the healthy category; 2) the average efficiency aspect gets a score of 8 and is in a healthy category; 3) The average liquidity aspect scored 11.88 and was in a healthy category

Analisis Perbandingan Kinerja Keuangan PT Jasa Marga Tbk. dengan PT Citra Marga Nusaphala Persada Tbk.

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan PT. JASA MARGA Tbk dengan PT. CITRA MARGA NUSAPHALA Tbk pada tahun 2020-2021, dilihat dari rasio likuiditas, solvabilitas dan rasio profitabilitas. Teknik pengumpulan data dengan menggunakan data sekunder. Analisis Data yang digunakan dalah analisis rasio likuiditas terdiri dari Current Ratio (CR), dan Quick Ratio (QR), rasio solvabilitas yaitu Total Debt To Equity Ratio dan Total Debt To Total Asset Ratio. Kemudian Rasio profitabilatas yaitu Profit Margin, Return On Asset dan Return On Equity. Hasil penelitian menunjukkan bahwa secara keseluruhan kinerja keuangan PT. CITRA MARGA NUSAPHALA Tbk, lebih baik jika dibandingkan dengan kinerja keuangan PT. JASA MARGA Tbk. PT CITRA MARGA NUSAPHALA lebih memiliki kemampuan membayar hutang jangka pendeknya dan jangka panjang jika dibandingkan dengan PT.JASA MARGA. PT CITRA MARGA NUSAPHALA Tbklebih memiliki tingkat resiko hutang lebih rendah jika di bandingkan dengan PT. Jasa Marga. PT. CITRA MARGA NUSAPHALA Tbk memiliki kemampuan lebih tinggi dan lebih baik dalam mengahsilkan laba dari padaPT JASA MARGA Tbk

Analisis Efek Biaya Operasional dan Jenis Pasien terhadap Return On Asset dengan Moderating Pemeriksaan Penunjang di Rumah Sakit Islam Wonosobo

Tujuan dari penelitian ini adalah untuk mengetahui efek biaya operasional, pasien rawat inap, pasien rawat jalan dan biaya operasional yang dimoderasi pemeriksaan penunjang terhadap return on asset di rumah sakit islam Wonosobo tahun 2017-2019. Sampel penelitian ini menggunakan 36 laporan keuangan bulanan tahun 2017-2019. Metode pengambilan sampel yang digunakan adalah non probability sampling dengan tehnik purposive sampling, sedangkan data dianalisis dengan bantuan program SPSS dan smartpls. Analisis yang digunakan adalah analisis Moderated Regression Analysis (MRA), uji asumsi klasik (uji multikolinieritas, uji normalitas,  dan uji autokorelasi) dan analisis Inferensial. Hasil penelitian ini menunjukkan bahwa biaya operasioal  berpengaruh negatip dan tidak signifikan terhadap return on asset, pasien rawat inap berpengaruh negatip dan tidak signifikan terhadap return on asset, Pasien rawat jalan berpengaruh negatip dan tidak signifikan terhadap return on asset dan pemeriksaan penunjang mampu memoderasi pengaruh biaya operasional terhadap return on assets dengan hasil positip dan tidak signifikan

The Effect of Macroeconomic Fundamentals on the Financial Performance with Deposits as Intervening Variables: A Case Study of Sharia Banks in Indonesia

The aim of this research is to determine the effect of macroeconomic funda-mentals on financial performance with deposits as intervening variables in sharia banking in Indonesia. The research of macroeconomic fundamentals in the banking sector is an important component for improving the bank's financial performance. The research samples were all sharia public banks of year 2014 until 2017. By using purposive sampling method, data analysis in this research applied Partial Least Square. The results of this research indicated that macroeconomic fundamentals and deposits have a positive effect on financial performance. The results of the study have some implications for policies which can help to improve the performance of the sharia banking sector

PROFITABILITY, GROWTH OPPORTUNITY, CAPITAL STRUCTURE AND THE FIRM VALUE

This paper examines the influence of profitability, growth opportunity, and capital structure on firm value. We apply Structural Equation Model (SEM) on 150 listed companies on the Indonesia Stock Exchange during 2006 to 2010. The result shows that profitability, growth opportunity and capital structure positively and significanctly affect the company’s value. Secondly, the capital structure intervene the effect of growth profitability on company’s value, but not for profitability.   Keywords: profitability, growth opportunitiy, capital structure, firm value, SEM. JEL Classification: C51, G32, L2

Analisa Likuiditas, Solvabilitas, Profitabilitas dan Economic Value Added terhadap Return Saham

This study aims to reveal the effect of Liquidity, Solvency, Profitability and Economic Value Added to the Stock Return of Companies with Dividend Policy as a moderating variable. The study uses a quantitative approach, taking the data presented in the company's financial statements. The population is the companies listed on the LQ45 BEI in 2016-2019, and the purposive sampling method produces 28 companies to be observed. The results of smartPLS data analysis show that 1) Liquidity and EVA have a positive and insignificant effect on stock returns 2) Solvency and Dividend Policy have a positive and significant effect on stock returns 3) Profitability has a negative and insignificant effect on stock returns 4) Dividend policy unable to moderate liquidity, solvency, and profitability on stock returns 5) Dividend policy can moderate EVA on stock returns

PENGARUH PROFITABILITAS, GROWTH OPPORTUNITY, STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PUBLIK DI INDONESIA

This paper examines the influence of profitability, growth opportunity, and capital structure on firm value. We apply Structural Equation Model (SEM) on 150 listed companies on the Indonesia Stock Exchange during 2006 to 2010. The result shows that profitability, growth opportunity and capital structure positively and significanctly affect the company’s value. Secondly, the capital structure intervene the effect of growth profitability on company’s value, but not for profitability. Keywords: profitability, growth opportunitiy, capital structure, firm value, SEM. JEL Classification: C51, G32, L2

Pengaruh Peristiwa Bom Thamrin Terhadap Return Saham Dan Trading Volume Activity Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia

This study aims to analyze the difference of stock return before with after bomb incident in Thamrin. Analyze stock return differences before, after the time of the bombing incident in Thamrin. Analyze the difference in trading volume activity (TVA) before after the bombing incident in Thamrin. Analyze the difference in trading volume activity (TVA) before, after the time of the bomb blast in Thamrin.Population in this research that is all of share price at company which incorporated LQ45 active actively traded in Indonesia Stock Exchange. Technique Data analysis which used in this research is paired test of sample t-test and one sample t-testThe results showed that there was a significant difference between the average Return before and after the Thamrin Bomb event LQ45 on the Indonesia Stock Exchange. There is no difference in trading volume activity (TVA) before and after events. There is a significant difference between the average trading volume activity (TVA) before the event with the momentary events of LQ45 companies in Indonesia Stock Exchange. Whereas before the events of day 5 and day 3 there is a significant difference. There is a significant difference between the average trading volume activity (TVA) after a momentary even