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Pengaruh Corporate Social Responsibility dan Good Corporate Governance Terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Kimia yang Terdaftar Di Bursa Efek Indonesia Muhammad Basri
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 3, No 2 (2020): Juni 2020 - Oktober 2020
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v3i2.8626

Abstract

This study aims to analyze and determine the effect of Corporate Social Responsibility and Good Corporate Governance on the value of the Chemical Sub-sector companies listed on the Indonesia Stock Exchange (IDX). Good Corporate Governance in this study is measured by looking at the independence of the board of commissioners and institutional ownership. This research uses the associative approach method. The population used in this study were 10 Sub-Sector Chemical companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. While the sample taken as many as 6 companies using purposive sampling To obtain the data needed in this study, the data analysis technique in this study used multiple linear regression, which previously tested the classical assumption. The results of this study partially show that corporate social responsibility has a significant effect on firm value. Independent board of commissioners has an effect on firm value. institutional ownership has an effect on firm value. Simultaneously, corporate social responsibility, independent board of commissioners and institutional ownership have a joint effect on company value
Faktor yang Mempengaruhi Tingkat Likuiditas Studi pada Perusahaan Pertambangan Batubara Di Bursa Efek Indonesia Muhammad Basri
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.8166

Abstract

Based on research conducted on coal mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period, it can be concluded that operating activity cash flow partially has a significant effect on the Current Ratio. Based on research conducted on coal mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period, it can be concluded that the Net Profit Margin partially has no significant effect on the Current Ratio. Based on research conducted on coal mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period, it can be concluded that Operating Activity Cash Flow and Net Profit Margin simultaneously have a significant effect on the Current Ratio. The value of Adjusted R Square (R2) or the coefficient of determination is 0.487. This figure identifies that the current ratio (variable dividends) can be explained by operating cash flow and net profit margin of 48.7%, while the remaining 51.3% is explained by other reasons not examined in this study.
Determinan Return On Assets Pada Perusahaan Sektor Industri Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Muhammad Basri
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i1.8025

Abstract

The purpose of this study was to determine and analyze the Determinants of Return On Assets either partially or simultaneously in the Plantation Industry Companies Listed on the Indonesia Stock Exchange. The approach used in this study is an associative approach. The population in this study were all plantation companies listed on the Indonesia Stock Exchange, while the samples that met the criteria for sampling were observed for five years and as many as eight plantation companies were listed on the Indonesia Stock Exchange. Data collection techniques in this study using documentation techniques. The data analysis technique in this study uses the Classical Assumption Test, Multiple Regression, Hypothesis Testing (t Test and F Test), and Coefficient of Determination. The results of this study prove that partially there is no effect of Current Ratio on Return On Assets, There is a negative and significant influence of Debt to Assets Ratio on Return On Assets, there is no effect of cash turnover on Return On Assets, and Simultaneously there is a positive and significant influence on Current Ratio, Debt to Assets Ratio and Cash Turnover to Return On Assets in plantation companies listed on the Indonesia Stock Exchange.
Debt To Equity Ratio Dan Total Assets Turnover Sebagai Determinan Return On Equity Pada Perusahaan Property Dan Real Estate Muhammad Basri
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 3, No 1 (2020): November 2019 - Mei 2020
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v3i1.8508

Abstract

This study aims to examine the partial or simultaneous effect of Debt to Equity Ratio (DER) and Total Assets Turnover (TATO) on Return On Equity (ROE) as the dependent variable on Property and Real Estate Companies on the Indonesia Stock Exchange. Associative research approach. Sources of data used in this study is secondary data in the form of company financial statements for the last 5 years. The data analysis technique in this study used multiple linear regression analysis techniques. The results of this study indicate that the Debt to Equity Ratio (DER) partially has an effect on Return On Equity (ROE) while Total Assets Turnover (TATO) partially has a significant effect on Return On Equity (ROE), and simultaneously, Debt to Equity Ratio (DER), and Total Assets Turnover (TATO) have a significant effect on Return On Equity (ROE) in Property and Real Estate Companies listed on the Indonesia Stock Exchange.
Modification of Multilayer Perceptron Using Detection Rate Model for Prediction of Nominal Exchange Rate Al-Khowarizmi Al-Khowarizmi; Romi Fadillah Rahmat; Michael J Watts; Akrim Akrim; Arif Ridho Lubis; Muhammad Basri
Journal of Applied Engineering and Technological Science (JAETS) Vol. 6 No. 2 (2025): Journal of Applied Engineering and Technological Science (JAETS)
Publisher : Yayasan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/jaets.v6i2.6117

Abstract

An artificial neural network (ANN) is a network of a group of units to be processed which is modeled based on the behavior of human neural networks. ANN has one of its tasks, namely prediction. Multilayer perceptron (MLP) is one of the ANN methods that can be prediction all of data. Where the prediction needs to be reviewed because the prediction process does not always run normally. So, it takes a good measurement accuracy in order to get an accuracy sensitivity. The accuracy technique in this paper is carried out using Mean Absolute Percentage Error (MAPE) based on absolute error and detection rate. The results obtained with absolute error achieve an accuracy of 99.73% while the accuracy based on the detection rate achieves an accuracy of 99.49%. this can be seen in the case of the prediction of (Indonesian Rupiah) IDR exchange rate against United State Dollar (USD) with the MLP algorithm by testing using MAPE to achieve sensitivity with absolute error.