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All Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE
Ningsih, Desrini
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Biochemistry, Genetics & Molecular Biology Chemistry Health Professions Medicine & Pharmacology Public Health

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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT FEE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Oktavia, Indri; Ningsih, Desrini
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Abstract

Financial statements become an important part of a company that cannot be eliminated, because the for that the company must present financial statements properly and in accordance with accounting rules. Generally companies that have go public use the services of an Auditor external which results in an Audit fee that must be paid by the company. The amount of audit fees paid by companies varies each year. Some factors that can affect audit fees include company size, profitability, complexity and type of company ownership. Audit fee is a fee paid by the company to the auditor for services, time and energy services that have been issued for the examination of financial statements to be presented correctly. The company was conducted at banking companies listed on the Indonesian stock exchange in the 2014-2018 period. The sample collection method used is purposive sampling which is chosen based on certain criteria and researchers' considerations. The analysis method used in this study is multiple linear regression analysis using SPSS version 22. The results of this study indicate that company size has a significant effect on audit fee, while profitability, complexity and type of ownership have no significant effect on audit fee.
PENGARUH DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Simanjuntak, Elvis; Ningsih, Desrini
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Each year the ratio of the firm value measurement, debt to equity ratio and net profit margin to manufacturing companies in the pharmaceutical sub sectors has always fluctuated. It can be seen from the financial statements listed on the Indonesia Stock Exchange. The high firm value will attract investors to grow stocks so that they can increase the company's finances. This research aims to determine the influence of debt to equity ratio and net profit margin against the value of companies in the stock exchange. The number of population in this assessment was 9 companies in the pharmaceutical sub-sector listed on the stock Exchange in 2014-2018. The sampling techniques used in this study are using purposive sampling methods so there are 7 companies that meet the criteria. This research uses secondary data. The Data in this study was obtained from the official website of the Indonesia Stock Exchange and IDX office of Riau Islands. The study uses SPSS program version 22 in data processing. T test results are partially, debt to equity ratio and net profit margin significantly affect the firm value. F test results are simultaneously debt to equity ratio and net profit margin significantly affect the firm value.
PENGARUH RASIO KEUANGAN DAN INFLASI TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Simamora, Esther Valentina; Ningsih, Desrini
Jurnal Akrab Juara Vol 5 No 3 (2020)
Publisher : Yayasan Akrab Pekanbaru

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Pergerakan penelitian ini adalah untuk menguji pengaruh rasio keuangan seperti yang terlihat dari Current Ratio (CR), Return On Asset (ROA), Debt to Equity ratio (DER), Total Perputaran Aset (TATO), dan Earning Per Share (EPS) dan inflasi terhadap pengembalian saham pada perusahaan manufaktur makanan dan minuman di Bursa Efek Indonesia. Pengambilan sampel yang digunakan adalah teknik purposive sampling dan diperoleh 12 perusahaan sektor makanan dan minuman yang digunakan sebagai sampel dengan periode penelitian selama 2015-2019. Sumber data sekunder dalam penelitian ini diunduh dari situs resmi Bursa Efek Indonesia (www.idx.co.id) dan situs web resmi Bank Indonesia (www.bi.go.id). Teknik analisis menggunakan analisis linier berganda. Berdasarkan hasil analisis parsial menunjukkan rasio keuangan (Current Ratio (CR), Return On Asset (ROA), Debt to Equity ratio (DER), Total Perputaran Aset (TATO), Earning Per Share (EPS) dan inflasi memiliki tidak berpengaruh signifikan terhadap return saham. Koefisien determinasi adalah 0,66 persen. Dapat dijelaskan bahwa variabel independen dapat memberikan pengaruh 0,66 persen terhadap variabel dependen dan sisanya dipengaruhi oleh variabel lain sebesar 99,34 persen yang tidak termasuk dalam variabel ini. belajar.
Co-Authors Oktavia, Indri Simamora, Esther Valentina Simanjuntak, Elvis