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All Journal Journal of Economics, Business, & Accountancy Ventura Economics, Business and Management Science Journal Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Ekonomika Dan Bisnis
Tambunan, Saribulan
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Economics, Econometrics & Finance

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PENGARUH LABA AKUNTANSI DAN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR OTOMOTIF YANG TERDAFTAR DI BEI PADA TAHUN 2020-2023 Fadilah, Dwi; Sirait, Devi Ayu Putri; Tambunan, Saribulan
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.156

Abstract

This research aims to determine the influence of accounting profits and cash flow on share prices in automotive sector companies in 2020-2023. This research uses secondary data, secondary data is obtained from financial report data for the automotive sector registered on the IDX, namely www.idx.co.id or the respective websites in this research. Purposive sampling technique was used to take samples in this research. The population in this research is profit, steatment of changes in equity and loss reports, cash flow and annual reports of automotive sector companies listed on the IDX for 2020-2023. The data collection technique used by researchers to collect data is purposive sampling technique. The data analysis technique in research uses SPSS. The results of the research show that Accounting Profit has a significant positive effect on Share Prices, Cash Flow has a significant positive effect on Share Prices, Accounting Profit and Cash Flow have a significant positive effect on Share Prices.
Pengaruh Modal Kerja, Solvabilitas Dan Likuiditas Terhadap Nilai Perusahaan Pada Perusahaan Sektor Transportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022 Ammalia, Dian; Tambunan, Saribulan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3248

Abstract

The value of the company is reflected in the stock market value, where the increase in stock prices will increase investor interest in the company so that the higher the prosperity obtained by investors, firm value plays a role in making business decisions, because it can be a consideration in raising capital, purchasing assets, or determining the company's dividend policy. The purpose of this study is to determine the effect of working capital, solvency and liquidity on company value in transportation sector companies listed on the Indonesia Stock Exchange in 2019-2022. The research design used is an associative approach. The population in this study were 23 transportation sector companies listed on the Indonesia Stock Exchange in 2019-2022 with a sampling technique using purposive sampling, so that the research sample was 18 transportation sector companies listed on the Indonesia Stock Exchange in 2019-2022. In this study, the type of data used is quantitative data. The data source used in this study was obtained from the Indonesia Stock Exchange (IDX) website. The data analysis method uses multiple linear regression analysis with SPSS.25. Based on the results of the t-test that has been carried out, it can be concluded that working capital has a positive and significant effect on company value, solvency has a positive and significant effect on company value and liquidity has a positive and significant effect on company value. Based on the results of the f-test, it is concluded that working capital, solvency and liquidity have a simultaneous effect on the company value of companies in the transportation sector listed on the Indonesia Stock Exchange in 2019-2022.
Perspectives of Accounting Theory Purba, Rahima Br.; ., Nurlinda; Tambunan, Saribulan
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1167

Abstract

The importance of strange accounting theory positions is  used to explain accounting facts accurately and must have logical consistency. Theorists widely use accounting theory in an attempt to explain current phenomena by using robust accounting theories. Accounting theory relies heavily on the agreement on the notion of accounting as a discipline of knowledge. Accounting will be viewed as a science and as a technology. On the basis of the goals to be achieved, accounting theory can be divided into positive and normative theory. By the target of semiotics in communication theory, accounting theory is divided into false, semantic, and pragmatic methods. Accounting theory also derives explanation or justification through deductive and inductive reasoning. Various aspects of accounting theory must be verified or validly tested by logical argument, empirical evidence, predictive power, and agreed value standards.
Pengaruh Skala Usaha dan Omzet Usaha terhadap Penggunaan Informasi Akuntansi UMKM di Kecamatan Medan Sunggal Maharani, Kania; Anindya, Desy Astrid; Tambunan, Saribulan
Economics, Business and Management Science Journal Vol 6, No 1 (2026): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v6i1.1026

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Skala Usaha dan Omzet Usaha terhadap Penggunaan Informasi Akuntansi UMKM di Kecamatan Medan Sunggal. Penelitian ini menggunakan data primer, data primer diperoleh dari jawaban terhadap serangkaian pernyataan dalam bentuk kuesioner kepada pelaku UMKM yang berjumlah 180 responden. Sampel dalam penelitian ini ditentukan dengan metode sampel jenuh. Penelitian ini menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil pengujian secara parsial Skala Usaha terhadap Penggunaan Informasi Akuntansi UMKM menunjukkan bahwa ada pengaruh positif dan signifikan antara Skala Usaha terhadap Penggunaan Informasi Akuntansi UMKM. Berdasarkan hasil pengujian secara secara parsial Omzet Usaha terhadap Penggunaan Informasi Akuntansi UMKM menunjukkan bahwa ada pengaruh positif dan signifikan antara Omzet Usaha terhadap Penggunaan Informasi Akuntansi UMKM. Berdasarkan hasil pengujian secara simultan bahwa antara Skala Usaha dan Omzet Usaha terhadap Penggunaan Informasi Akuntansi UMKM. Secara simultan menunjukkan bahwa ada pengaruh positif dan signifikan antara antara Skala Usaha dan Omzet Usaha terhadap Penggunaan Informasi Akuntansi UMKM.
Co-Authors , Rahima Br Purba ., Nurlinda Ammalia, Dian Desy Astrid Anindya Fadilah, Dwi Maharani, Kania Sirait, Devi Ayu Putri