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Journal : Jurnal Ilmiah Akuntansi Kesatuan

The Effect Of Return On Asset, Debt To Equity Ratio, Current Ratio And Debt To Asset Ratio On Return On Equity: Case Study on S ector Companies Transportation and Logistics Listed on the IDX Amelia, Rita
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2931

Abstract

This research aims to determine and analyze the influence of Return On Assets (ROA), Debt To Equity Ratio (DER), Current Ratio (CR) and Debt to Asset Ratio (DAR) on Return on Equity (ROE) in sector transportation and logistics companies which is listed on the Indonesian Stock Exchange. This research uses quantitative methods with multiple regression models. The population used in this research is sector transportation and logistics companies listed on the IDX for the 2022-2023 period. The sample for this research was 16 Financial Reports of Logistics & Deliveries sub-industry companies (K211) for the period 2022 and 2023 so that a total of 32 data were studied in 2 years of observation. The data collection technique is documentation. The data analysis technique used in this research is the classic assumption test and multiple linear regression analysis using the SPSS V26 software tool. The hypothesis was tested partially using the t test. The partial research results show that ROA and DAR have a positive effect on ROE, DER has a negative effect on ROE while CR has no effect on ROE in logistics and delivery sub-industry companies listed on the IDX for the 2022-2023 period. Simultaneous hypothesis using the F test. Simultaneous research results show a significant influence between ROA, DER, CR, DAR on ROE in logistics and delivery sub-industry companies listed on the IDX for the 2022-2023 period.
The Influence of the Cost of Services on the Selling Price of Air Export Services Destination to Incheon City, Kr (ICN) at PT. NCS Line World Wide Octaviani, Evania; Amelia, Rita
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2098

Abstract

A company is a business entity that strives to always optimize the profits that can be generated from its operational activities. Optimizing profits requires adequate cost information to be used as a basis for determining planning and decision making. One of the important cost information for companies to pay attention to is information regarding the cost price. Cost price is an important factor in determining the selling price of a product, with the hope that if the product is sold the company will make a profit. This research aims to determine the effect of calculating the cost of services on determining selling prices in an effort to increase profits at PT NCS Line World Wide. The subject of this research is air export service activities to Incheon City. The results of this research reveal that the cost of services has a significant positive effect on selling prices. Keywords: selling price, cost price, profit