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PENGARUH LIKUIDITAS, SALDO LABA DAN ARUS KAS LABA TERHADAP NILAI PERUSAHAAN MANUFAKTUR Sri Hermuningsih; Pristin Prima Sari; Anisya Dewi Rahmawati
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 9 No 1 (2022): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v9i1.309

Abstract

The study aims to investigate a model of likuidity, Retained Earning, Profitability cash Flow influence to firm value listed in Indonesia Stock Exchange 2018-2020 from publication of quartedly financial statement. Liquidity, retained earning and cash flow of profitability called internal source funds. Our study provide pecking order hypothesis which prefer internal source funding to increase firm value. The study uses regression analysis and logit analysis. The beneficial of research such as supporting model of financial contraits and their impact to firm value. The study found that liquidity, retained earning and cash flow of profitability have positive simultaneously significant to firm value, meanwhile liquidity and cash flow of profitability partially have positive significant to firm value at 0,05 significant level and retained earning have partially positive significant at 0,10 level. The results can be used by management to manage financial constrait.
DO FOREIGN OWNERSHIP, FINANCIAL LEVERAGE, INFLATION AND FIRM SIZE INFLUENCE TO FIRM VALUE ? EVIDENCE IN INDONESIA STOCK EXCHANGE Pristin Prima Sari
MANAJEMEN DEWANTARA Vol 2 No 1 (2018): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.802 KB) | DOI: 10.26460/md.v2i1.1987

Abstract

The aim of this study is to get empirical proof the influence of foreign ownership, financial leverage, Inflation, firm size and firm value of firms listed in Indonesia Stock Exchange (IDX). This study provides results on consumer, trade, service and investment, and miscellaous industry in IDX. This study uses fixed effect methode.This study uses E-Views to analysis the data. F test shows that high financial leverage, foreign ownership, inflation, firm size and sales growth is positively related to firm value. T test shows that high financial leverage is positively related to firm value. Moreover, High Foreign ownership is positively related to firm value. High inflation is positively related to firm value. High firm size is positively related to firm value. This study uses sales growth as control variable. The result shows that high sales growth is negatively related to firm value. This study expected that it can deliver information as references for stockholder, firm management, and goverment in making decision in foreign investment, Inflation and financial leverage.Keywords : Financial Leverage, Foreign Ownership, Inflation, Firm Value
FINANCIAL ATTITUDE DAN AKSES KREDIT FORMAL USAHA KECIL DI TAMAN SARI YOGYAKARTA Diah Lestari Mumpuni; Pristin Prima Sari
Optimum: Jurnal Ekonomi dan Pembangunan Vol 9, No 1 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.452 KB) | DOI: 10.12928/optimum.v9i1.11820

Abstract

Abstract This study aims to determine the level of financial attitudes increase the access of formal credit of Small Business Entreprise in Taman Sari Yogyakarta. This research uses questionnaire method to Small Business Owner in Taman Sari Yogyakarta. Data analysis techniques used are independent t test and regression analysis with SPSS 15th Edition. The result of the research is levene test and t value on Independent test test showed that positive significant value (levene test significance value is 0,023, F value is 5,479 and t value is 2,33 and significant value is 0,024). It means that there is a difference in the value of financial attitude of small businesses accessing formal credit and access to non formal credit. Different mean value of 4,0721 means that the financial attitude of small businesses accessing formal credit is higher than the financial attitude of small businesses accessing non formal credit. Based on the linear regression test that the higher the financial attitude then the higher can access the formal credit. This research is useful for small business actors for business development, for the Government to make financing program policy for the right MSE and financial inclusion, for financial institution to get information about access of formal credit for small business, for academics can be used as reference for further research related to Small Business Entreprise  financing.
Analisis Profitabilitas Perusahaan Kompas 100 Sebelum dan Saat Pandemi Covid-19 Sherfina Tabatini Evany; Risal Rinofah; Pristin Prima Sari
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 2 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.9 KB) | DOI: 10.47467/alkharaj.v4i2.678

Abstract

This study aims to find out how significant the difference caused by the covid-19 pandemic is on the Profitability (ROA,ROE,NPM) of the Kompas 100 company.In this research, using descriptive comparative with quantitative approach and using secondary data. The population includes companies listed on the Kompas 100 index on the Indonesia Stock Exchange, then selected using purposive sampling technique, obtained a total of 46 companies that meet the criteria. The profitability uses (ROA, ROE, NPM). Then the ratio was tested differently using the Wilcoxon sign rank test with the help of SPSS 22.The results showed that there was a significant difference in profitability ratios which included ROA, ROE and NPM at the Kompas 100 company between the period before and during the covid-19 pandemic. Keywords: Profitability, ROA, ROE , NPM
Pengaruh Kinerja Keuangan terhadap Financial Distress pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2016 - 2020 Titi Juliani; Risal Rinofah; Pristin Prima Sari
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 3 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.878 KB) | DOI: 10.47467/alkharaj.v4i3.719

Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruh rasio likuiditas (Current Ratio), profitabilitas (Return On Assets), leverage (Debt To Asset Ratio), dan rasio aktivitas (Total Aset Turn Over) terhadap financial distress pada perusahaan sub sektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Variabel dependen dalam penelitian ini adalah financial distress dan variabel independen dalam penellitian ini adalah likuiditas, profitabilitas, leverage, dan aktivitas. Penelitian ini dilakukan dengan metode purposive sampling. Teknik pengambilan data menggunakan data sekunder. Data diperoleh dari perusahaan sub sektor industri makanan dan minuman dari tahun 2016-2020 yang terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan Regresi Linear Berganda yang menggunakan SPSS 20. Variabel Financial Distress di prioksikan menggunakan rumus Altman Z-Scored. Hasil dari Penelitian ini menunjukkan bahwa likuiditas, profitabilitas, aktivitas memiliki pengaruh yang signifikan terhadap financial distress, sedangkan leverage tidak memiliki pengaruh yang signifikan terhadap financial distress. Kata-kata Kunci: Financial Distress, Likuiditas, Profitabilitas, Leverage, Aktivitas.
LITERASI LAPORAN KEUANGAN IBU-IBU WIROGUNAN YOGYAKARTA Jajuk Herawati; Siti Sumartiah; Pristin Prima Sari; Destri Wulandari
Jurnal Kewirausahaan dan Bisnis Vol 25, No 2 (2020): December
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jkb.v25i2.43597

Abstract

Financial reports become useful for every business actor and family because of financial information sources. Most of the Wirogunan women have little knowledge in making business financial reports so that training in financial reporting being valuable to disseminate for business people and families. This community service activity aims to provide training on financial reports to Wirogunan Yogyakarta women. The methods of activity are lectures, question-and-answer, and financial reporting practice. The results showed that increasing knowledge of financial reports for Women in Wirogunan. The benefit of this activity is that Wirogunan Yogyakarta women can be orderly in making small business financial reports. The output of this dedication is a small business financial report booklet.Keywords: community services, financial reports, literation
PERAN MEDIASI CAPAIAN FINANSIAL: PRAKTEK MANAJEMEN KEUANGAN DAN KEPUASAN FINANSIAL PEDAGANG BATIK DAN SOUVENIR DI PASAR BERINGHARJO YOGYAKARTA Risal Rinofah; Pristin Prima Sari
Jurnal Kewirausahaan dan Bisnis Vol 24, No 13 (2019): June
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.189 KB) | DOI: 10.20961/jkb.v24i13.29084

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This study aims to investigate the mediation role of financial experience on the link between financial management practice and financial satisfaction of Small Business Enterprise (SME) in Beringharjo Market in Yogyakarta. This study uses primary data and random sampling. This Study uses questionairre with likert scale. This study collects data to respondent in Beringharjo Market of Yogyakarta Special Region. The result of this study is financial experience can be mediator in the link between financial management practice and financial satisfaction. This study can be used to campaign financial management practice to small busniess entreprise (SME), to develop small business entreprise (SME), to make decision in business especially small business entreprise (SME). Keyword : Financial management practice, financial experience, financial satisfaction, SME, Beringharjo Market
Pengaruh return on equity (roe), price to book value (pbv), dan debt to equity ratio (der) terhadap price earning ratio (per) pada perusahaan manufaktur sektor industri barang dan konsumsi yang terdaftar di bursa efek indonesia tahun 2015-2019 Nadhya Melliana; Gendro Wiyono; Pristin Prima Sari
JURNAL MANAJEMEN Vol 13, No 4 (2021): Desember
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jmmn.v13i4.10302

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return on Equity (ROE), Price to Book Value (PBV), dan Debt to Equity Ratio (DER) terhadap Price Earning Ratio (PER) pada perusahaan manufaktur sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2015-2019. Pada penelitian ini metode yang digunakan menggunakan jenis data kuantitatif. Analisis data yang digunakan pada penelitian ini menggunakan analisis deskriptif, uji asumsi klasik, uji regresi linear berganda, uji hipotesis, dan uji koefisien determinan yang dibantu dengan program SPSS. Dalam pengambilan sampel penelitian ini menggunakan metode purposive sampling. Maka, sampel yang diperoleh 11 perusahaan yang sudah memenuhi kriteria penelitian dan data penelitian yang dikumpulkan 55 data selama 5 tahun. Hasil penelitian ini menunjukan bahwa Return on Equity (ROE) berpengaruh negatif dan signifikan terhadap Price Earning Ratio (PER). Namun pada variabel Price to Book Value (PBV) berpengaruh positif dan signifikan terhadap Price Earning Ratio (PER). Sedangkan, variabel Debt to Equity Ratio (DER) berpengaruh negatif dan tidak signifikan terhadap Price Earning Ratio (PER).
Pengaruh Leverage, Likuiditas dan Profitabilitas terhadap Risiko Sistematis pada Perusahaan Manufaktur Subsektor Food and Beverage Selfi Anggraini; Risal Rinofah; Pristin Prima Sari
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.1033

Abstract

The purpose of this study is to test and explain the effect of leverage, liquidity and profitability on systematic risks in food and beverage subsector manufacturing companies listed on the IDX in the 2018-2021 period. The population of this study is 72 companies manufacturing in the food and beverage subsector for the 2018-2021 period. Sampling in this study used purposive sampling technique, namely sampling with certain criteria and obtained as many as 46 companies for 4 years, so that 184 observations were obtained. This study used the multiple regression analysis method with the help of the spss program version 20. The independent variables in this study are leverage, liquidity and profitability, as well as dependent variables, namely systematic risk. The results of this study show that the partial influence of leverage and liquidity variables has a positive and insignificant impact on systematic risk, while the profitability variable has a negative and significant impact on systematic risk. Meanwhile, variable leverage, liquidity, and profitability simultaneously have a significant effect on systematic risk.
Analisis Perbandingan Kinerja Keuangan Perusahaan Sektor Pariwisata Sebelum dan pada Masa Pandemi Covid-19 Terhadap Risiko Kebangkrutan (Studi Kasus Pada Sub Sektor Perusahaan Pariwisata, Perhotelan, Restoran dan Kapal Pesiar yang Terdaftar di BEI Periode 2018-2021) Rindi Silvine Aprilia; Risal Rinofah; Pristin Prima Sari
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 3 (2023): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i3.3665

Abstract

This study aims to determine differences in the financial performance of companies in the tourism sector before and during the Covid-19 pandemic and to determine the effect of financial performance as seen from the profitability ratios, liquidity ratios and solvency ratios on the risk of company bankruptcy. The sample used in this study is tourism sector companies listed on the IDX for the 2018-2021 period. The data collection method used a purposive sampling method and obtained 30 companies with a total of 120 data. The analysis technique used to determine differences in financial performance is using the Wilcoxson Signed Ranks Test. Meanwhile, to test the effect of financial performance on bankruptcy risk using multiple linear regression analysis techniques. The results of the different tests using the Wilcoxson Signed Ranks Test are that there is no difference in current ratio and debt to asset ratio before and during the Covid-19 pandemic, while in other ratios there is no difference in financial performance before and during the the covid-19 pandemic. The results of the influence test using the multiple linear regression analysis technique stated that the Quick Ratio (QR) before the Covid-19 pandemic had an effect on bankruptcy risk, while other ratios had no effect on bankruptcy risk before the pandemic. During the Covid-19 pandemic the ratios of ROA, ROE and DER did not affect the risk of company bankruptcy, while the ratios of CR, QR and DAR had an effect on bankruptcy risk.