Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating (Studi pada Perusahaan Manufaktur yang terdaftar di BEI)

This research aims to examine the relationship between Corporate Social Responsibility and Profitability Ratios partially and simultaneously the Company Value and Profitability Ratios To determine whether moderate the Corporate Social Responsibility of the value of companies listed on the Indonesia Stock Exchange. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange as many as 136 companies. The sampling method in this study using purposive sampling method by 88 companies. Data collection methods used in this research is the method of documentation. The data were analyzed using linear regression, and partial uj on Regressioan Analysis Multiple methods previously have fulfilled classical assumption test. The results showed that no significant influences of Corporate Social Responsibility to the Value Manufacturing Company listed on the Indonesia Stock Exchange. There is a significant influence on Return On Equity to Value Manufacturing Company listed on the Indonesia Stock Exchange and profitability ratio (ROE) is not a variable that is able to moderate the Corporate Social Responsibility of the value of companies listed on the Indonesia Stock Exchange.Keywords: Corporate Social Responsibility, Return On Equity, Corporate Value

PENGARUH PENYALAHGUNAAN TEKNOLOGI INFORMASI DAN INTEGRITAS MAHASISWA TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN (Studi kasus Mahasiswa akuntansi Universitas Islam Swasta Di Kota Medan)

This study aims to analyze the effect Of Information Technology Misuse and Student Integrity Towards Academic Fraud Behavior Of Accounting Students As Prospective Accountant at Islamic Private Universities in Medan. The research data was obtained from questionnaires by looking for samples using Slovin Technique. Data collection techniques use Library Research and Field Research. The data analysis technique used is Descriptive Statistics Analysis, Data Trend, Validity Test, Reliability Test, Classical Assumption Test, Quantitative Analysis, T Test, F Test and Determination Test. The type of research used is Descriptive Analysis Technique using SPSS version 15. The results of the study are: 1) There is no significant effect of Information Technology Misuse towards academic fraud behavior of accounting students as prospective accountant. 2) There is a significant effect of integrity student towards academic fraud behavior of accounting students as Prospective accountant. 3) There is a  significant effect of Information Technology Misuse and Student Integrity towards academic fraud behavior of accounting students as prospective accountant

ANALISIS CAPITAL BUDGETING DALAM MENINGKATKAN KEPUTUSAN INVESTASI PADA PT. SAMUDERA INDONESIA

The research aims to analyze whether capital budgeting plays the role to improve investment decisions in the PT. Samudera Indonesia. The instrument used for data collection in this research is document of the company in spanning 2011-2016 and process of analyzing involves capital costs data. The results show that the effect of capital budgeting does not play the role to increase the value of the investment decision in 2014 and 2016, while in 2012, 2013 and 2015 value of DER is contributed to increase the investment decisions. Some factors that might influence the level of investment decisions are sales stability, asset structure, funding structure, profitability, taxes, controlling, management attitude, lender attitude, and rating appraisal agency, market condition, internal condition of company and financial flexibility

PENGARUH NETWORKING CAPITAL , CASH FLOW dan GROWTH OPPORTUNITY TERHADAPRETURN ON ASSET (ROA) DI PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA

The purpose of this study was to determine whether Net Working Capital, Cash Flow and Growth Opportunity partially or simultaneously affect the Return On Asset (ROA) of the Textile and Garment Sub-Sector Companies listed on the IDX. Data collection techniques are using secondary data taken from Indonesia Stock Exchange website, Multiple Linear regression Analysis Technique, Hypothesis Test, namely T Test and F Test, Determination Coefficient Test using the SPSS Version 20 application.The results of this study reveal that the Net Working Capital variable partially does not have a significant effect on Return On Asset, the Cash Flow variable partially has no significant effect on Return On Asset, and Growth Opportunity partially has a significant effect on Return On Assets, while the Net Working Capital variable has no significant effect on Return On Asset. Simultaneously, Cash Flow and Growth Opportunity have no effect on Return On Assets

Pengaruh Rasio Keuangan Early Warning System Terhadap Tingkat Solvabilitas Pada Perusahaan Asuransi Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020

Early Warning System is a tool that can be used to analyze financial statements and process them into useful information to be used as a monitoring system for the financial performance of the insurance company concerned. This study aims to examine the ratio of liquidity ratios, claims expense ratios, and the ratio of premium growth to solvency levels as proxied by Risk Based Capital (RBC). The population in this study were 16 insurance companies listed on the Indonesia Stock Exchange (IDX). The sample used is 10 companies obtained by using purposive sampling method. The data obtained from the analysis of the company's annual report obtained from the IDX's official website, namely www.idx.co.id with the data method using the classical assumption test, multiple linear regression test, hypothesis testing, and coefficient of determination test. The results of the study show that: (1) Liquidity has a positive and significant effect on risk based capital; (2) The claim expense ratio has a positive and significant effect on risk based capital; (3) Premium growth has a positive and significant effect on risk based capital. Based on the F test, liquidity, claims expense ratio, and premium growth have a positive and significant effect on risk based capital

ANALISIS KINERJA KEUANGAN MENGGUNAKAN LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR KIMIA YANG TERDAFTAR DI BEI

The purpose of this study is to observe the financial condition of chemical sub-sector companies listed on the Indonesia Stock Exchange, which is viewed from the calculation of financial ratios, such as liquidity, solvency and profitability ratios. The subjects of this research are several chemical manufacturing companies, one of which is PT. Various Gas Industries, PT. Budi Starch Sweetener, PT. Madusari Murni, PT. Indo Acitama. PT. Chandra Asri Petrochemical, PT. Barito Pacific, and PT. Intan Wijaya International. While the object of this research is financial reporting which is the subject of the research, from 2017 to 2019. The data collection technique used is documentation, in the form of annual financial reporting. Analysis of the data used is descriptive analysis. The results of this study explain that the performance of the chemical sub-sector company using financial ratios, which is seen from the current ratio, quick ratio, cash ratio, debt to asset ratio, debt to equity ratio and return on equity is in poor condition. Meanwhile, the net profit margin and gross profit margin were in good condition.

ANALISIS VALUASI SAHAM DENGAN MENGGUNAKAN METODE PRICE BOOK VALUE (PBV) DAN METODE PRICE EARNING RATIO (PER) STUDI PADA SAHAM PT. INTILAND DEVELOPMENT TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2021

Value in a company will be greatly influenced by the performance of amanagement in managing the capital that has been invested by an investor.Investors will always evaluate the company's performance to find companies thathave good prospects. Investment decisions must be made after valuing the stockprice. Stock price valuation is comparing the real value of a stock with thecurrent stock market price while taking into account fundamental factors. PriceEarning Ratio is a fundamental analysis that is used to assess the fairness ofstock prices by comparing the market value of shares with Earning Per Share(EPR) which is currently one of the most frequently used methods by investorsas a yardstick to measure the market value of a stock. PER reflects theattractiveness of a stock because it shows how often investors in the market arewilling to pay every Rp. The target is the shares of PT. Intiland Development Tbk.Listed on the Indonesia Stock Exchange for the 2018-2021 period. In this study, thedata used is secondary data with descriptive analysis type. PER results at PT.Intiland Development Tbk. Experiencing an increase every year and the PBV valuetends to decrease every year. If investors assess stocks using Price Book ValueAnalysis, the results will tend to rise and the shares will be in an Overvaluedposition. If investors assess using the Price Earning Ratio method, the companyvalue will be undervalued. Kata Kunci: Earning Per Share; Harga Saham; Investasi; Price Earning Ratio; Price Book Value; Valuasi

PENGARUH BIAYA PRODUKSI, BIAYA PROMOSI DAN VOLUME PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI

The purpose of this study is to process data on the company's financial statements and then interpret the processed financial data to see if there is a significant influencebetween each variable (production costs, promotion costs and sales volume, andcompany net profit) and provide a broader explanation. why the linkage occurs and whatinfluences it. The object of this research is financial data for 2019-2021 companies in theconsumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX).The data collection method used is a documentation study. The results showed thatproduction costs had a positive effect on the company's net profit, promotion costs had anegative effect on the company's net profit, and sales volume had a positive effect on thecompany's net profit. This is because the consumer goods sector always prioritizes theadvantages of raw materials (production costs) to increase the sales volume itself andautomatically promotion costs are not really needed because customers will remain loyalbecause the product will always be of high quality, so that with this the company's netprofit will increase significant. Keywords: Production Cost, Promotion Cost, Company Net Profit and Volume Sal

Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating (Studi pada Perusahaan Manufaktur yang terdaftar di BEI): Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating (Studi pada Perusahaan Manufaktur yang terdaftar di BEI)

This research aims to examine the relationship between Corporate Social Responsibility and Profitability Ratios partially and simultaneously the Company Value and Profitability Ratios To determine whether moderate the Corporate Social Responsibility of the value of companies listed on the Indonesia Stock Exchange. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange as many as 136 companies. The sampling method in this study using purposive sampling method by 88 companies. Data collection methods used in this research is the method of documentation. The data were analyzed using linear regression, and partial uj on Regressioan Analysis Multiple methods previously have fulfilled classical assumption test. The results showed that no significant influences of Corporate Social Responsibility to the Value Manufacturing Company listed on the Indonesia Stock Exchange. There is a significant influence on Return On Equity to Value Manufacturing Company listed on the Indonesia Stock Exchange and profitability ratio (ROE) is not a variable that is able to moderate the Corporate Social Responsibility of the value of companies listed on the Indonesia Stock Exchange.Keywords: Corporate Social Responsibility, Return On Equity, Corporate Value

Intellectual capital and islamic corporate social responsibility on the financial performance of sharia commercial banks in Indonesia

This study aims to examine Intellectual Capital, Islamic Corporate Social Responsibility on the Financial Performance of Islamic Commercial Banks in Indonesia based on the Islamicity Performance Index. The dependent variable is the Financial Performance of Islamic Commercial Banks in Indonesia based on the Islamicity Performance Index. The independent variables used in this study are Intellectual Capital and Islamic Corporate Social Responsibility. The population in this study is 14 Islamic banking companies. The sampling technique used purposive sampling, as many as 8 Islamic banking 2016-2019. The data were analyzed using Partial Least Square (PLS) tools. General Sharia based on Islamic City Performance Index with indicators of Equitable Distribution Ratio and Profit Sharing Ratio. Islamic Corporate Social Responsibility has no effect on the Islamic City Performance Index with indicators of Equitable Distribution Ratio and Profit Sharing Ratio