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Analisis Faktor-Faktor Fundamental Rasio Keuangan Terhadap Harga Saham Neni Marlina Br Purba; Handra Tipa
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.2552

Abstract

This research is intended to understand how the Fundamental Factors of Financial Rratios Against Share Pricees in LQ45 Companies listed on the Indonesia Stock Exchangge. Which includes fundamental factors, namely Return on Equity (ROE), Returnt on Asset (ROA), Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Current Ratio (CR), Earning Per Share (EPS). All LQ45 companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018 are the populationt. Samples were taken bye determining criteria in accordance with the research objectives. The results of the data are then proccessed using the classical assumption test. Then the hypothesis is tested by multiple linear regression test, simultaneous test (F test), partial test (t test) and determination test (R2 test). Based on the test results with the help of SPSS, it is partially obbtained fundamental factcors which include Return on Equity (ROE) and Earning Per Share (EPS) have a significant effeect on stock prices. Meanwhille, stock prices are affected but not significantly by Return on Assets (ROA), Debt to Asset Ratio (DAR), and Currennt Ratio (CR). Through a joint test, the stock price is also significantly influenced by all the variables included in the fundamental factors.
PENGARUH FREE CASH FLOW DAN NET PROFIT MARGIN TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Neni Marlina Br Purba; Rio Rahmat Yusran
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.179 KB) | DOI: 10.30871/jama.v4i1.1910

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh free cash flow dan net profit margin terhadap dividen payout ratio pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar pada Bursa Efek Indonesia pada periode 2014-2018. Metode pengambilan sampel dilakukan dengan teknik purposive sampling yaitu pengambilan sampel dengan menggunakan kriteria tertentu. Pengujian hipotesis yang dilakukan dalam penelitian ini dengan uji regresi linier berganda, asumsi klasik, uji parsial, uji simultan dan uji determinasi. Berdasarkan hasil uji analisis parsial yang telah dilakukan diperoleh yang diperoleh free cash flow secara parsial tidak berpengaruh signifikan terhadap dividend payout ratio Sedangkan net profit margin secara parsial berpengaruh signifikan terhadap dividend payout ratio. Berdasarkan hasil uji analisis secara simultan diperoleh free cash flow dan net profit margin secara simultan berpengaruh signifikan terhadap dividend payout ratio. Uji determinasi diperoleh nilai adjusted R square sebesar 0.168, yang berarti free cash flow dan net profit margin memberikan pengaruh sebesar 16.8% terhadap dividend payout ratio dan sisanya sebesar 83.2% di pengaruhi oleh variabel lain yang tidak terdapat dalam penelitian ini.
Pengaruh Rasio Fundamental Keuangan Terhadap Return Saham Perusahaan Sektor Kesehatan Yang Ada Di Bursa Efek Indonesia Lilis Suryani; Neni Marlina Br. Purba
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

The stock returns of health sector companies experienced fluctuating changes but experienced many declines, this decline was caused by investor analysis in the form of Quick Ratio, Debt Equity Ratio, Net Profit Margin and Inventory Turnover. The purpose of this research is to determine the effect of Quick Ratio, Debt Equity Ratio, Net Profit Margin and Inventory Turnover on stock returns in health care companies. The type in this study is quantitative associative, the method used is documentation with SPSS 22 analysis, the tests carried out are classical assumption tests, multiple linear regression tests and also hypothesis testing with t-test and f-test. The sample is non-probability sampling consisting of companies in the health sector (healthy care) in 2016-2020. The results partially show that QR, DER, NPM and IT have a significant effect on return. Simultaneously QR, DER, NPM and IT affect the return with a value (13.543 > 2.74) and a significance value (0.005 < 0.05). In conclusion, H1 is accepted, H2 is accepted, H3 is accepted, H4 is accepted and H5 is accepted.
Analisis Pengelolaan Keuangan pada UMKM di Kota Batam Khadijah Khadijah; Neni Marlina Br Purba
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.337

Abstract

MSMEs are the main pillars of the Indonesian economy. One of the obstacles faced by MSMEs today is the number of MSMEs opening businesses with the same type of products. The purpose of this research is to be able to analyze financial management in MSMEs in Batam City. So that it can develop and be consistent with the effort. The method used is a qualitative descriptive method with a sample of 5 MSMEs namely Toko Pakaian Cantik, Toko Gamis Taqeeya, Toko Ringan, Toko Fashion Muslim, Toko Fathia Collection are in the type of trading industry with criteria still active and willing to conduct interviews on their business. The results of the study in accordance with 4 indicators in financial management showed that the overall MSMEs studied using planning in the use of budgets, making simple recordings, and using sufficient control. However, not all MSMEs understand the reporting indicators in business financial statements.
Use of Profit and Cash Flows in Predicting Financial Distress Food and Beverage Companies Dian Efriyenty; Neni Marlina Br Purba
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.544

Abstract

In recent years there have been several companies experiencing financial difficulties. If the state of a company continues to experience financial difficulties, the company can go bankrupt if it does not immediately find a solution. Several companies have experienced unstable profits in the last 3 years. Even a very insignificant increase in profit. There can even be a drastic drop in profits for food and beverage companies. Ultra Milk Company also experienced a drastic decline in profits until 2019 to 1,030,191. And the purpose of this study is to see the profit and increase in cash have an impact on financial difficulties. This research is for purposeful sampling of 10 companies for data from the last 5 years. Testing of this research from testing alone and simultaneously. The data collected was then analyzed by quantitative methods. The results of the study of earnings testing have an effect on financial difficulties, while cash flows have an effect on financial difficulties. However, to be tested simultaneously, namely profit and increase in cash flow, it has an impact on financial difficulties. The result of this financial difficulty can trigger the company to go bankrupt. So that bankruptcy greatly triggers a decrease in the level of business profits.
PENGARUH NET PROFIT MARGIN DAN EARNING PERSHARE TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA Mirantika Mirantika; Neni Marlina Br. Purba
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 3 (2020): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Penelitian ini bermaksud agar dapat menganalisis adanya pengaruh net profit margin(NPM) dan earning pershare(EPS) terhadap harga saham di perusahaan-perusahaan manufaktur Bursa Efek Indonesia. Harga saham mempunyai kontribusi yang sangat penting pada tiap perusahaan. Keuntungan marjin perusahaan dan laba perlembarsaham dapat mempengaruhi ketertarikan para investor untuk berinvestasi atau menanam modalnya. Akibat ketertarikan para investor untuk berinvestasi sangat berpengaruh terhadap naik turunnya harga saham. Dalam penelitian ini, peneliti akan mengambil sampel pada perusahaan manufaktur yang bergerak di bidang sub sektor farmasi yang sudah termasuk dalam Bursa Efek Indonesia. Dalam pengambilan sampel juga memfokuskan terhadap perusahaan yang mempunyai laporan keuangan tahunandari periode tahun 2015 hingga 2019. Dalam penelitian ini peneliti akan menggunakan teknik pengambilan sampel purposive sampling. Hasil dari pengambilan sampel yang telah ditetapkan, maka sampel yang diambil oleh peneliti terdiri dari 35 sampel. Di dalam penelitian ini peneliti agak menggunakan beberapa metode pengujian yang terdiri dari uji statistik deskriptif, uji asumsi klasik dan terakhir adalah uji hipotesis. Hasil dari penelitian ini menunjukkan bahwa net profit margin tidak berpengaruh terhadap harga saham dan earning pershare berpengaruh terhadap harga saham, sedangkan secara keseluruhan net profit margin dan earning pershare secara simultan berpengaruh terhadap harga saham
FAKTOR – FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA S. Reni Simanullang; Neni Marlina Br. Purba
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 3 (2020): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Penelitian ini berjudul faktor-faktor yang mempengaruhi profitabilitas pada perusahaan sektor yang terdaftar di Bursa Efek Indonesia. Masalah dalam penelitian ini adalah apakah DER, CR dan TATO mempengaruhi ROA baik secara parsial atau simultan? Jumlah sampel adalah 10 perusahaan dengan data yang diproses pada tahun 2015-2019, sehingga total data adalah 50. Analisis data yang digunakan adalah uji statistik menggunakan SPSS versi 25. Uji asumsi klasik menunjukkan bahwa data normal tidak memiliki multikolinieritas, heteroskedastisitas. , dan autokoleration. Hasil analisis regresi linier berganda Y = - 7,888 - 0,068 X1 + 0,24 X2 + 14,533 X3 + e. Hasil uji faktor pertama adalah -0,2,534 <2,01174 tabel dan nilai sig 0,476> 0,05 pertanyaan DER tidak terbukti terhadap ROA. Variabel uji kedua menghasilkan 2,764> 2,01174 dan nilai signifikansi t 0,008 <0,05, variabel rasio efisiensi menghasilkan ROA. Tiga variabel ttet 5,791> ttabel 2,01174, nilai signifikansi t (0,000) <(0,05). Kedua kriteria menunjukkan TATO mempengaruhi ROA. Hasil pengujian fcount 14.705> ftable 3.20 dan nilai signifikan 0,000 <0,05 maka secara simultan mempengaruhi ROA.
PENGARUH TOTAL ASET, LIABILITAS DAN EKUITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Leonardus Halawa; Neni Marlina Br.Purba
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 3 (2020): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Tujuan dari penelitian ini adalah untuk menelaah dan menguji lebih lanjut pengenai pengaruh total aset, liabilitas dan ekuitas terhadap harga saham pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Teknik pemilihan sampel dalam penelitian ini purposive sampling dengan kriteria tertentu dan di peroleh 8 perusahaan yang disetarakan dalam waktu kurun waktu 5 tahun berturut-turut dari tahun sehingga diperoleh 40 sampel. Data yang diperoleh dalam penelitian ini data skunder berupa laporan keuangan yang diperoleh melalui Bursa Efek Indonesia dan situs resmi perusahaan. Metode analisis data yang digunakan adalah metode regresi berganda menggunakan asumsi klasik, uji t dan uji f. Hasil penelitian menunjukan bahwa secara persial perputaran total aktiva tidak berpengaruh signifikan terhadap harga saham, debt to equity ratio berpengaruh signifikan terhadap harga saham dan return on equity berpengaruh signifikan terhadap harga saham. Hasil analisis uji f menunjukan bahwa variabel perputaran total aktiva, debt to equity ratio dan return on equity secara bersama berpengaruh signifikan terhadap harga saham.
Pembinaan Penyusunan Laporan Keuangan pada Usaha Jahit Rumahan Neni Marlina Br Purba; Sri Zetli; Handra Tipa
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 3 No 2 (2021): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimas polibatam.v3i2.3328

Abstract

Apart from being good at sewing, sewing businesses also need to understand good financial management and governance so that the business runs smoothly. It is not uncommon for business actors to still find it difficult to understand how to make financial reports properly, because they think that financial reports are not too important for their businesses, especially middle-to-lower businesses such as home sewing businesses. Based on these problems, the aim of this dedication is the Development of Financial Statements for Home Sewing Businesses. The method used is the preparation of financial statements starting from the preparation of balance sheets, income statements, reports of changes in capital, cash flow reports and reports on financial statements that are carried out directly. In addition, the service team also provides techniques on how to sit and design work for tailors so that workers feel comfortable and stay healthy while carrying out their work. Based on the coaching that has been given for 5 meetings, it is concluded that the participants are very interested and enthusiastic and can follow and understand the whole series of coaching that has been carried out until its completion. This was proven by the participants who were able to make their own sewing business financial reports. This guidance is very important, especially for business actors in order to know all business activities for future evaluation.
ANALYSIS OF FINANCIAL RATIO TO CHANGES IN PROFIT ON REGISTERED MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE Ruth Yuliana; Neni Marlina Br Purba
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

Changes in profit are used by stakeholders to determine the company's previous financial performance. high profit changes indicate that financial performance is good so that it helps investors in making decisions. The population was taken by pharmaceutical companies listed on the Indonesian stock exchange in the 2017-2021 period as many as 12 companies and getting a sample of 8 pharmaceutical companies. The program used in this study to process data using IBM SPSS 25. The results of this research test indicate that only the t-test of Net Profit Margin has a significant effect on changes in earnings, three other variables such as current ratio, DAR, GPM have no effect on changes in earnings. The results of the F test state that the independent variables Current ratio, Net Profit Margin, DAR, and GPM have a significant effect on the dependent variable of Profit Change. And the result of the coefficient of determination test is 0.205 which shows that as much as 20.5% of the independent variables make a fairly effective contribution to profit changes. While the remaining 80.5% is controlled by other factors listed in this study.