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All Journal SULTANIST: Jurnal Manajemen dan Keuangan Jurnal Ekonomi Bisnis Manajemen Prima Akuntansi Prima Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Pengabdian Bukit Pengharapan
Angelia, Nia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Akuntansi Prima

 1 
The Effect of Capital Structure, Cash Flow, Market Value Added, and Net Profit Margin on Stock Returns of Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2020–2022 Period Angelia, Nia; Sembiring, Santy Chatarina; Syahputra, Oky
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6979

Abstract

Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) are companies engaged in the processing and distribution of food and beverage products, whose shares are traded on the Indonesian capital market. This study aims to determine the effect of Capital Structure, Cash Flow, Market Value Added, and Net Profit Margin on Stock Returns of food and beverage companies listed on the IDX for the period 2020–2022. The population of this study includes all food and beverage companies listed on the IDX during the 2020–2022 period, totaling 40 companies. The number of samples used in this study is 23 companies over a period of 3 years, resulting in a total of 69 research samples. The results of the study partially show that Debt to Equity Ratio has a negative and insignificant effect on Stock Returns, Operating Cash Flow has no significant effect on Stock Returns, Market Value Added has a positive and significant effect on Stock Returns, and Net Profit Margin has no significant effect on Stock Returns. Meanwhile, simultaneously, Debt to Equity Ratio, Operating Cash Flow, Market Value Added, and Net Profit Margin have a positive and significant effect on Stock Returns.
The Influence of Net Profit Margin, Return on Asset, Debt to Equity Ratio, and Current Ratio on Stock Prices in Manufacturing Companies in the Basic and Chemical Industries Listed on the Indonesia Stock Exchange in 2019-2021. warta Simamora, Rina; Angelia, Nia; Syahputra, Oky
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6980

Abstract

This research aims to examine the influence of NPM, ROA, capital structure and CR on share prices in manufacturing companies in the basic industrial and chemical sectors listed on the IDX. The sample used was 28 companies out of 73 companies listed during the 2019-2022 period. The analysis used is multiple linear regression analysis with SPSS application tools. From the statistical tests carried out, it was found that ROA partially had a significant positive effect on share prices, NPM and capital structure partially had no significant effect on share prices, CR partially had a significant negative effect on share prices. Meanwhile, simultaneously NPM, ROA, capital structure and CR have a significant effect on stock prices listed on the IDX.
PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, LAVERAGE, UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Saragih, Novelia Handayani; Angelia, Nia; P., Jhon Lismart Benget.; S, Merry Rusida; Siahaan, Audrey M
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.4959

Abstract

Tax avoidance is one of the efforts to minimize the tax burden that is often done by companies. There are several factors that affect a company in conducting tax avoidance including, company age, profitability, leverage and company size. This study used a quantitative approach. Quantitative data regarding information about the variables studied in the form of numbers or numbers, it can be concluded that the age of the company, profitability, laverage, company size affect the tax avoidance variable simultaneously. The study selected 10 companies as samples during 2018-2021. Therefore, the number of observations obtained is 40 observations. The results of this research analysis can be concluded that company age, profitability, laverage, company size have a positive effect on tax avoidance.
The Effect of Capital Structure, Cash Flow, Market Value Added, and Net Profit Margin on Stock Returns of Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2020–2022 Period Angelia, Nia; Sembiring, Santy Chatarina; Syahputra, Oky
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6979

Abstract

Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) are companies engaged in the processing and distribution of food and beverage products, whose shares are traded on the Indonesian capital market. This study aims to determine the effect of Capital Structure, Cash Flow, Market Value Added, and Net Profit Margin on Stock Returns of food and beverage companies listed on the IDX for the period 2020–2022. The population of this study includes all food and beverage companies listed on the IDX during the 2020–2022 period, totaling 40 companies. The number of samples used in this study is 23 companies over a period of 3 years, resulting in a total of 69 research samples. The results of the study partially show that Debt to Equity Ratio has a negative and insignificant effect on Stock Returns, Operating Cash Flow has no significant effect on Stock Returns, Market Value Added has a positive and significant effect on Stock Returns, and Net Profit Margin has no significant effect on Stock Returns. Meanwhile, simultaneously, Debt to Equity Ratio, Operating Cash Flow, Market Value Added, and Net Profit Margin have a positive and significant effect on Stock Returns.
The Influence of Net Profit Margin, Return on Asset, Debt to Equity Ratio, and Current Ratio on Stock Prices in Manufacturing Companies in the Basic and Chemical Industries Listed on the Indonesia Stock Exchange in 2019-2021. warta Simamora, Rina; Angelia, Nia; Syahputra, Oky; Wulandari, Sri
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6980

Abstract

This research aims to examine the influence of NPM, ROA, capital structure and CR on share prices in manufacturing companies in the basic industrial and chemical sectors listed on the IDX. The sample used was 28 companies out of 73 companies listed during the 2019-2022 period. The analysis used is multiple linear regression analysis with SPSS application tools. From the statistical tests carried out, it was found that ROA partially had a significant positive effect on share prices, NPM and capital structure partially had no significant effect on share prices, CR partially had a significant negative effect on share prices. Meanwhile, simultaneously NPM, ROA, capital structure and CR have a significant effect on stock prices listed on the IDX.
Co-Authors Andari, Ayu Bancin, Sarifah Damanik, Dennys Paulus Parlindungan Jhon Lismart Benget. P. Juvani, Sheren Malau, Yois Nelsari Nababan, Tiorika Purba, Dimita Purba, Melfrianti Romauli Purnasari, Nina Raya Panjaitan S, Merry Rusida Saragih, Novelia Handayani Sembiring, Amanda Tezalonica Sembiring, Santy Chatarina Siahaan, Audrey M Simanjunak, Demak Claudia Yosephine Simbolon, Ika Pratiwi Sitorus, Paskah Ria Sri Wulandari SYAHPUTRA, OKY warta Simamora, Rina