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Pengaruh Return On Asset, Return On Equity Dan Earnings Per Share Terhadap Harga Saham Pada PT Unilever Indonesia Tbk Purba, Eka; Wahab, Wahyul
CIVITAS: Jurnal Studi Manajemen Vol 3, No 2 (2021)
Publisher : CIVITAS: Jurnal Studi Manajemen

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Abstract

This study aims to determine whether there is an effect of return on assets, return on equity, and earnings per share on the company's stock price simultaneously and partially at PT. Unilever Indonesia, Tbk for the period 2010-2019. Types and sources of data in this study are secondary data in the form of financial statements of PT. Unilever Indonesia, Tbk in 2010-2019. The data analysis method used in this research is quantitative descriptive method and multiple linear regression analysis model, classic assumption test using normality test, multicolonearity test, heteroscedasticity test, and autocorrelation test, and hypothesis testing using the coefficient of determination (R2) test. simultaneous test (F test), and partial test (t test) with data processing using the SPSS Statistic 22 program. The results showed that the regression model is normal, multicolonearity does not occur, and autocorrelation does not occur, and the coefficient of determination (R2) test results 0.681 or 68.1% indicates that the variables return on assets, return on equity, and earnings per share are able to explain the variations that occur in the stock price of PT. Unilever Indonesia Tbk, while the remaining 31.9% is explained by other variables which are not researched. The results of the study partially show that return on assets has no and significant effect on stock prices and return on equity has no and insignificant effect on stock prices, while earnings per share has a significant and significant effect on stock prices. Meanwhile, simultaneously, return on assets, return on equity, and earnings per share have a positive and significant effect on stock prices.
Pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan Terhadap Profitabilitas pada PT. Mayora Indah Tbk Wahyul, Adella; Wahab, Wahyul
CIVITAS: Jurnal Studi Manajemen Vol 3, No 2 (2021)
Publisher : CIVITAS: Jurnal Studi Manajemen

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Abstract

The purpose of this research is to know how the effect of cash turnover, receivable turnover, and inventory turnover to profitability on PT Mayora Indah Tbk simultaneously and partially. Data analysis used multiple linear regression test, data processing using SPSS Statistics. The result showed that partial cash turnover and receivable turnover have no effect and were not significant to profitability, while inventory turnover has a positive and significant effect to profitability. Meanwhile, simultaneously cash turnover, receivable turnover, and inventory turnover has a positive and significant effect to profitability.
Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Untuk Menentukan Harga Jual Pada UMKM Tahu Payah Sari, Ayu Mustika; Wahab, Wahyul
CIVITAS: Jurnal Studi Manajemen Vol 3, No 2 (2021)
Publisher : CIVITAS: Jurnal Studi Manajemen

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Abstract

The purpose of this research are (1) to analyze the cost of tofu products calculated by UMKM Tahu Payah, (2) to analyze the cost of goods manufactured using the full costing method for UMKM Tahu Payah, (3) to analyze the difference between the full costing method and the used by UMKM Tahu Payah and their effect on selling prices. The data used in this study are primary data and secondary data. Primary data is taken by conducting direct interviews with owners and employees who work at the UMKM Tahu Payah while secondary data is obtained through related books, other references in accordance with the research title and research results. The results of the data analysis show that the calculation of the cost of goods manufactured by UMKM Tahu Payah is Rp. 367,- while the results of the analysis of the calculation of the cost of goods manufactured used the full costing method are Rp. 423,- so the difference between the full costing method and what the company does is Rp. 56,-. And determined the selling price with full coting method is Rp. 538,-. So the most appropriate method is the full costing method because this method takes into account all costs incurred in the production process