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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Buana Akuntansi
Dian Purwandari
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Economics, Econometrics & Finance Other

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PENGARUH PRICE EARNING RATIO, DIVIDEND YIELD, MARKET TO BOOK RATIO, RETURN ON EQUITY, DAN EARNING PER SHARE TERHADAP RETURN SAHAM PADA INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Dian Purwandari
Jurnal Buana Akuntansi Vol 3 No 2 (2018): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (805.486 KB) | DOI: 10.36805/akuntansi.v3i2.864

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari price earning ratio, dividend yield, market to book ratio, return on equity, dan earning per share terhadap return saham. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2015. Variabel independen dalam penelitian ini adalah price earning ratio, dividend yield, market to book ratio, return on equity, dan earning per share, dimana variabel dependennya adalah return saham. Dengan menggunakan metode purposive sampling, penulis mendapatkan sampel penelitian sebanyak 30 perusahaan manufaktur dari populasi penelitian sebanyak 142 perusahaan manufaktur. Model analisis data yang digunakan dalam penelitian ini adalah uji statistik deskriptif, uji asumsi klasik, uji regresi linier sederhana, uji regresi linier berganda, dan uji t. Hasil penelitian ini membuktikan bahwa secara parsial, price earning ratio, dividend yield, market to book ratio, dan return on equity memiliki pengaruh yang signifikan terhadap return saham. Namun, earning per share tidak memiliki pengaruh yang signifikan terhadap return saham. Secara simultan, price earning ratio, dividend yield, market to book ratio, return on equity, dan earning per share memiliki pengaruh terhadap return saham. Keywords: price earning ratio; dividend yield; market to book ratio; return on equity; earning per share; stock return
Evaluasi Penerapan Balanced Scorecard sebagai Pendekatan dalam Pengukuran Kinerja Dian Purwandari
Jurnal Buana Akuntansi Vol 1 No 1 (2016): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (881.03 KB) | DOI: 10.36805/akuntansi.v1i1.42

Abstract

Abstrak Penelitian ini bertujuan untuk: (1) mengevaluasi balanced scorecard yang diterapkan oleh Bank XYZ; (2) menganalisis sistem pengukuran kinerja; (3) merumuskan kembali balanced scorecard sesuai dengan misi, visi, dan strategi Bank XYZ. Penelitian dilakukan dengan menggunakan metode deskriptif komparatif, yaitu melalui studi literatur yang dilakukan dengan mempelajari literatur yang berkaitan dengan topik penelitian, serta studi lapangan yang dilakukan melalui wawancara dan observasi langsung untuk mendapatkan gambaran mengenai situasi dan kondisi perusahaan. Berdasarkan hasil evaluasi secara keseluruhan, perancangan balanced scorecard Bank XYZ belum optimal. Cakupan sasaran strategis dari perspektif proses bisnis internal, serta perspektif pembelajaran dan pertumbuhan masih terlihat sederhana dan belum mengakomodasi sasaran strategis dari perspektif pelanggan dan perspektif keuangan. Penelitian ini berusaha merumuskan kembali perancangan balanced scorecard dengan menggunakan ukuran indikator kinerja sesuai dengan teori Kaplan dan Norton. Kata Kunci : Balanced Scorecard dan Pengukuran Kinerja Evaluation of the Application of Balanced Scorecard as Performance Measurement Approach (Case Study on Bank XYZ) Abstract This research is aimed to: (1) evaluate BSC applied by Bank XYZ; (2) analyze the performance measurement system; (3) reformulate balanced scorecard in accordance with the mission, vision, and strategy of Bank XYZ. This research uses descriptive comparative method, specifically the study of literature that conducted by studying literature related to the research topic, and the field study carried out by interviews and direct observation to get an overview of the situation and condition of the company. Based on the overall results of the evaluation, the design of balanced scorecard on Bank XYZ is not optimal. The scope of the strategic objectives of the internal business process, and learning and growth perspective still look simple and yet accommodate the strategic objectives of the customer perspective, and financial perspective. This research seeks to reformulate the design of the balanced scorecard by using a measure of performance indicators in accordance with the theory of Kaplan and Norton. Keywords: balanced scorecard and performance measurement
PENGARUH CSR DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI DI BEI 2021-2024 Nafillah Rahmadiyanti; Lilis Lasmini; Dian Purwandari
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.55798

Abstract

This study is directed toward examining the interrelation between CSR and environmental performance with the level of profitability in manufacturing entities within the consumer goods sector listed on the BEI during the 2021–2024 period. A quantitative approach is employed through both descriptive and verificative methods to yield a measurable empirical portrayal. Secondary data are utilized, derived from annual reports, sustainability reports, and PROPER reports as the primary informational foundation. The data processing procedure is conducted using the Partial Least Square (PLS) technique, assisted by the SmartPLS 4 software. The study reveals a negative and statistically significant influence of CSR on profitability, whereas environmental performance exhibits a positive yet non-significant association with profitability. This circumstance reflects that the enactment of CSR within a short-term horizon tends to exert a suppressive effect on the firm’s earnings generation, while the contribution of environmental performance has not yet been capable of delivering a substantial impetus toward profitability enhancement. In a comprehensive sense, CSR and environmental performance have not assumed a predominant role as principal determinants in shaping corporate profitability.
Co-Authors Lilis Lasmini Nafillah Rahmadiyanti