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Journal : Journal of Industrial Engineering

Determinasi Harga Saham Perusahaan Manufaktur Subsektor Makanan dan Minuman Zuhri, Saefudin; Juhandi, Nendi; Sudibyo, Heru Harmadi; Fahlevi, Mochammad
Journal of Industrial Engineering & Management Research Vol. 1 No. 2 (2020): Agustus 2020
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.466 KB) | DOI: 10.7777/jiemar.v1i2.37

Abstract

This study aims to analyze the effect of return on assets (ROA), net profit margin (NPM), and debt to equity ratio (DER) on stock prices. The study was conducted on the food and beverage sub-sector listed on the Indonesia Stock Exchange in the period 2013-2017. The samples used in this study were 12 companies, while the data collection method used written documentation with the sampling technique using purposive sampling. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used in this study is multiple regression analysis, using the SPSS version 25 method. The results of the study showed that return on assets (ROA) had no significant effect on stock prices. Net profit margin (NPM) has a significant effect on stock prices. Debt to quity ratio (DER) no significant effect on stock prices and simultaneous return on assets (ROA), net profit margin (NPM) and debt to equity ratio (DER) have a significant effect on stock prices by 19.4%.
PERLAKUAN AKUNTANSI AKTIVA TETAP BERWUJUD DAN PENYUSUTAN SERTA PENYAJIAN DALAM LAPORAN KEANGAN PADA PT. GEMA GEDUNG ANUGERAH Sudibyo, Heru Harmadi
Journal of Industrial Engineering & Management Research Vol. 2 No. 3 (2021): June 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.134 KB) | DOI: 10.7777/jiemar.v2i3.148

Abstract

Fixed assets that have been owned by the company certainly have a time limit for their use so it needs to be a concern by the company relating to the age of the fixed assets. Depreciation is the allocation of the amount of a tangible fixed assets that can be depreciated over the estimated useful life. This research is a descriptive study with a qualitative approach with analytical descriptive analysis techniques with a qualitative approach. Research results of PT. Gema Gedung Anugerah has not made a basis for recording Fixed Tangible Assets, only records the fixed assets based on their benefits regardless of their nominal value. This will result in an immaterial nominal value that can be included in the class of fixed assets, causing it to become a large post for tangible fixed assets.