Claim Missing Document
Check
Articles

Found 38 Documents
Search

Pendekatan Anova dalam Menentukan Keputusan Investasi pada Perusahaan Perkebunan di Indonesia Suyono Suyono
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.109 KB) | DOI: 10.31539/costing.v3i1.834

Abstract

The growth of companies in the plantation sector, it can be assumed that the plantation sector in Indonesia is still classified as a potential. so that it can be a benchmark for many investors in investing in the plantation sector. One of the indicators in investing can be seen from the financial performance, the company's stock price and the exchange rate. The study found that there were differences between financial performance, stock prices and the exchange rate of plantation sector companies listed on the Indonesia Stock Exchange during 2015-2018. This research was conducted as a measure of investors to invest in companies. This research method uses a quantitative approach because to find out and analyze differences in financial performance, stock prices and macroeconomic variables in plantation companies with a different approach and test the correctness of existing theories. While the hypothesis test used is the Analysis of Variance (ANOVA) method. The results showed there was no difference between the stock price and the exchange rate (KURS) of the company. Whereas the financial performance variable (ROA) points to a significant difference between the financial performance of one plantation company from another during the priod 2015-2018. Keywords: Stock Prices, Financial Performance (ROA), Macroeconomics (KURS)
DETERMINASI PROFITABILITY DAN FIRM VALUE SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN Suhardjo Suhardjo; Nicholas Renaldo; Suyono Suyono; Nyoto Nyoto; Siti Ngatikoh
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 7 No 1 (2022): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v7i1.1934

Abstract

The phenomenon of the food and beverage industry affected by COVID-19 is a challenging issue to be studied and analyzed in Indonesia where this industry is one of the priorities for the implementation of industry 4.0 and a source of Indonesia's economic growth until 2030. This study aims to test the determination of profitability and firm value of the consumer goods industry. food and beverage industry sub-sectors listed on the Indonesia Stock Exchange in 2016– 2020. The analysis uses multiple linear regression with Smart PLS tools and the sample used is purposive sampling technique on 16 consumer goods industrial companies in the food and beverage industry sub-sector listed on the IDX. 2020. The results show that liquidity has a positive and significant effect on profitability, capital structure has a negative and significant effect on profitability, liquidity has a negative and insignificant effect on firm value, capital structure has a negative and significant impact on profitability. significant effect on firm value, and profitability has a positive and insignificant effect on firm value. Future research develops investment variables of fixed assets, dividends, retained earnings policy, technological innovation related to efficiency, application of green activity. And use macroeconomic assumptions such as: consumption spending, investment, government spending, exports and imports as well as inflation, money supply, interest rates. Fenomena industri makanan dan minuman yang terdampak covid 19 menjadi isu yang menantang untuk dikaji dan dianalisa di Indonesia dimana industri ini menjadi salah satu prioritas penerapan industry 4.0 dan sumber pertumbuhan ekonomi Indonesia hingga 2030. Penelitian ini bertujuan untuk menguji determinasi profitability dan firm value industri barang konsumsi sub sektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2020. Analisa menggunakan regresi linier berganda dengan tools Smart PLS dan sampel yang digunakan dengan teknik purposive sampling terhadap 16 perusahaan industri barang konsumsi sub sektor industri makanan dan minuman yang terdaftar di BEI tahun 2020. Hasil penelitian menunjukan bahwa likuidity berpengaruh positif dan signifikan terhadap profitability, capital structure berpengaruh negatif dan signifikan terhadap profitability, liquidity berpengaruh negatif dan tidak signifikan terhadap firm value, capital structure berpengaruh negatif dan signifikan terhadap firm value, dan profitability berpengaruh positif dan tidak signifikan terhadap firm value. Future reseach mengembangkan variabel investasi aktiva tetap, deviden, kebijakan laba ditahan, innovasi teknologi terkait efisiensi, penerapan green activity. Dan penggunakan asumsi-asumsi makro ekonomi seperti seperti : pengeluaran konsumsi, investasi, pengeluaran pemerintah, ekspor dan impor serta inflasi, jumlah uang beredar, tingkat suku bunga.
ANALISIS PENGARUH DER DAN CR TERHADAP ROA DAN HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015–2019 Suyono Suyono; Nicholas Renaldo; Suhardjo Suhardjo; Tandy Sevendy; Efi Rofianto Hia
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 2 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i2.2279

Abstract

ABSTRACTThe objective of this study is to analyze of debt to equity ratio and current ratio on return on asset and stock price.The object of this research is the manufacture companies listed on the Indonesia Stock Exchange in 2015-2019.The sampling technique used purposive sampling method. The number of samples used in this study were 134manufacture companies on the IDX in 2015-2019. The analysis method used in this research is Structural EquationModeling (SEM). The results show that: DER has a significant negative effect on ROA. CR has a positive andinsignificant effect on ROA. DER has no effect on stock prices. CR has no effect on share prices. ROA has asignificant positive effect on stock prices.Keywords: debt to equity ratio; current ratio; return on asset; stock price ABSTRAKPenelitian ini bertujuan untuk menganalisis bagaimana pengaruh debt to equity ratio dan current ratio terhadapreturn on asset dan harga saham Objek penelitian ini pada perusahaan manufaktur yang terdaftar di Bursa EfekIndonesia pada tahun 2015-2019. Teknik pengambilan sampel menggunakan metode purposive sampling. Jumlahsampel yang digunakan dalam penelitian ini adalah 134 perusahaan manufaktur yang terdaftar di BEI pada tahun2015-2019. Metode analisa yang digunakan dalam penelitian ini adalah Structural Equation Modeling (SEM).Hasil penelitian menunjukan bahwa: DER berpengaruh signifikan negatif terhadap ROA. CR berpengaruh positifdan tidak signifikan terhadap ROA. DER tidak berpengaruh terhadap harga saham. CR tidak berpengaruh terhadapharga saham. ROA berpengaruh signifikan positif terhadap harga saham.Kata Kunci: DER; CR; ROA; Harga Saham
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN HOTEL, RESTORAN DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA Suyono Suyono; Sudarno Sudarno; Harry P Panjaitan; Achmad Tavip Junaedi; Megawati Pakpahan
Procuratio : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v10i2.2278

Abstract

This study aims to analyze the influence of Managerial Ownership, Institutional Ownership, Independent Commissioners, Leverage and Growth Opportunity on Accounting Conservatism in the hotel, restaurant, and tourism companies listed on the Indonesia Stock Exchange in period 2016-2020. The sampling collection technique is used Purposive Sampling and obtained sample about 18 companies. The research method used was multiple linier regression analysis technique by using SPSS 21. The results of this study indicate that partially the t-test value Independent Commissioners and Leverage has no influence on Accounting Conservatism, while Managerial Ownership, Institutional Ownership and Growth Opportunity have a influence on Accounting Conservatism. The value of R Square is 0.265 or 26.5% and the remaining 73.5% influenced by other variables not included in this study. Penelitian ini bertujuan untuk menganalisis pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Leverage, dan Growth Opportunity terhadap konservatisme akuntansi pada perusahaan hotel, restoran dan pariwisata yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Teknik pengambilan sampel yang digunakan adalah Purposive Sampling dan diperoleh sampel sebanyak 18 perusahaan. .Metode penelitian yang digunakan adalah teknik analisis regresi linier berganda dengan menggunakan SPSS 21. Hasil dari penelitian ini menunjukkan bahwa secara parsial nilai uji-t Komisaris Independen dan Leverage tidak berpengaruh terhadap Konservatisme Akuntansi, sedangkan Kepemilikan Manajerial, Kepemilikan Institusional dan Growth Opportunity berpengaruh terhadap Konservatisme Akuntansi. Nilai R Square adalah sebesar 0,265 atau 26,5% dan sisanya sebesar 73,5% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini.
The Influence of Capital Structure and Idiosyncratic Risk on Company Value With Industri Type As Moderating on Energy Company Listed on The Indonesia Stock Exchange for The Period 2016-2020 Suyono Suyono; Muhammad Nuryatno Amin
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to test and prove empirically the effect of capital structure and idiosyncratic risk, type of industry on the value of the Indonesian stock exchange sector. In addition, the purpose of this study is to empirically test and prove the type of industry to strengthen the effect of capital structure on the value of the Indonesian stock exchange sector. This last study aims to test and prove empirically the type of industry strengthens the effect of idiosyncratic risk on the value of the Indonesian Stock Exchange sector. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for 74 years 2016-2020. The sampling technique used purposive sampling method. Based on this technique, the number of samples used in this study were 53 companies. The data analysis technique used in this study is multiple linear regression analysis with a moderating effect. The results of this study indicate that capital structure and idiosyncratic risk are not significant to the value of companies in the Indonesian stock exchange sector. The type of industry has a significant positive effect on the value of companies in the Indonesian stock exchange sector. The variable type of industry strengthens the positive influence of capital structure and idiosyncratic risk on the value of companies in the Indonesian stock exchange sector. For the control variable, ROA is not significant to firm value, while for CR it is significant positive to firm value. The variable value of the firm is influenced by variables of Capital Structure, idiosyncratic risk, Type of Industry, Profitability, and Liquidity of 9.6%. Meanwhile, 90.4% was influenced by other variables that were not included in this research model.
The Influence of Financial Knowledge on Financial Behavior and Financial Satisfaction on Pelita Indonesia Students Harry Patuan Panjaitan; Nicholas Renaldo; Suyono Suyono
Jurnal Manajemen Indonesia Vol 22 No 2 (2022): Jurnal Manajemen Indonesia
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jmi.v22i2.3675

Abstract

The 2020 pandemic situation caused more than 60 percent of dissatisfaction with the survey results to the current financial situation. From the same small survey, it was found 34 percent of respondents showed poor financial habits. This study aims to determine the effect of Financial Knowledge on Financial Behavior and Financial Satisfaction. The sample in this study was 246 people using purposive and convenience sampling techniques. Data processing using path analysis with a Bayesian approach. The results showed that there was a significant influence of Financial Knowledge on Financial Behavior, Financial Knowledge on Financial Satisfaction, and Financial Behavior on Financial Satisfaction. Improved Financial Knowledge, both directly and indirectly, will greatly impact on Financial Satisfaction and really needs to be improved. Central Bank can provide financial knowledge supplies to lecturers of certain subjects so that it can be passed on to students. Keywords—Bayesian Approach; Behavior; Knowledge; Satisfaction
RELATIONSHIP OF MARKETING TACTICS ON CONSUMER TRUST AND CONSUMER LOYALTY : THE CASE OF MEGA SANEL LESTARI PEKANBARU Evelyn Wijaya; Suyono Suyono; Pamuji Hari Santoso
Journal of Applied Business and Technology Vol. 1 No. 1 (2020): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.799 KB) | DOI: 10.35145/jabt.v1i1.18

Abstract

Maintaining consumer loyalty is the main goal of relationship marketing. This is a way to build a long-term and mutually beneficial relationship between business owners and consumers. This study aimed to analyze the effect of relational marketing on consumer trust and consumer loyalty at Mega Sanel Lestari, Pekanbaru. The population in this study was consumers who made at least a purchase transaction at Mega Sanel Lestari, Pekanbaru with a total sample of 100 respondents. The study used SmartPLS 3 program. The results of the study indicate that relationship marketing and consumer trust have a significant positive effect on consumer loyalty and consumer trust. Consumer trust becomes the dominant variable in building and maintaining Consumer loyalty at Mega Sanel Lestari, Pekanbaru.
The Influence of Price to Book Value on Capital Structure and Profitability of Health and Pharmaceutical Companies in Indonesia Suyono Suyono; Sudarno Sudarno; Suhardjo Suhardjo; Yunia Sari; Intan Purnama
Journal of Applied Business and Technology Vol. 1 No. 3 (2020): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.961 KB) | DOI: 10.35145/jabt.v1i3.43

Abstract

This study aims to know and analyze the influence of price to book value on capital structure and profitability of health and pharmaceutical companies in Indonesia during the period 2012-2019. The population in this study was 12 companies at health and pharmaceutical sub-sector companies in Indonesia during the period 2012-2019. The sampling technique was done using the purposive sampling method. Based on the sample criteria, there were 8 companies that matched the sample criteria. The data analysis techniques used in this study were descriptive analysis and analysis of Structural Equation Modeling (SEM) with AMOS 21. The results showed (1) PBV variable had a positive and significant influence on capital structure of health and pharmaceutical companies in Indonesia during the period 2012-2019. (2) PBV variable had no significant influence on profitability of health and pharmaceutical companies in Indonesia during the period 2012-2019. (3) Capital structure variable had no significant influence on profitability of health and pharmaceutical companies in Indonesia during the period 2012-2019.
ANALISIS PENGARUH NILAI KURS RUPIAH, HARGA EMAS DUNIA, HARGA MINYAK DUNIA, CURRENT RATIO (CR), RETURN ON ASSETS (ROA) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Anggi Firmansyah; Suyono Suyono; Nicholas Renaldo; Tandy Sevendy; Stevany Stevany
Procuratio : Jurnal Ilmiah Manajemen Vol 10 No 4 (2022): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v10i4.2751

Abstract

This study aims to analyze the influence of Rupiah exchange rate, world gold prices, world oil prices, current ratio, return on assets and debt to equity ratio as the independent variables toward the stock returns of the mining sector companies listed on the Indonesian Stock Exchange in the period of 2016-2020 as the dependent variable. The sampling technique used for the total of 47 companies is purposive sampling and the total of 36 companies was used as samples using the secondary data. The research was done using SPSS application and continued with SmartPLS for the multiple linear analysis method. The study results show that Rupiah exchange rate, world gold prices, world oil prices and return on assets have the positive significant influence on stock returns. Meanwhile, the study also shows that current ratio and debt to equity ratio have no influence toward the stock returns of the mining sector companies. Penelitian ini bertujuan untuk menganalisa pengaruh nilai kurs Rupiah, harga emas dunia, harga minyak dunia, current ratio, return on assets dan debt to equity ratio sebagai variabel independen terhadap return saham perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2020 sebagai variabel dependen. Teknik pengambilan sampel yang digunakan terhadap total 47 perusahaan adalah purposive sampling dan menghasilkan total 36 perusahaan pertambangan sebagai sampel dengan menggunakan data sekunder. Penelitian dilakukan menggunakan aplikasi SPSS yang kemudian dilanjutkan dengan aplikasi SmartPLS untuk metode analisis linear berganda. Hasil penelitian ini menunjukkan bahwa nilai kurs Rupiah, harga emas dunia, harga minyak dunia dan return on assets memiliki pengaruh positif secara signifikan terhadap return saham perusahaan sektor pertambangan. Sementara itu, hasil penelitian juga menunjukkan bahwa current ratio dan debt to equity ratio tidak berpengaruh terhadap return saham perusahaan sektor pertambangan.
GOOD CORPORATE GOVERNANCE MODERATES THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND SOCIAL PERFORMANCE ON FINANCIAL PERFORMANCE Nicholas Renaldo; Suhardjo Suhardjo; Suyono Suyono; Andi Andi; Kristy Veronica; Robert David
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2741

Abstract

This study aims to determine the effect of environmental performance and social performance on financial performance with good corporate governance as a moderating variable. This research was conducted on service companies listed on the Indonesian Stock Exchange (IDX) during 2017-2021. This type of research is quantitative research with a sampling technique using a purposive sampling method. The type of data used in this study is secondary data obtained from annual reports and sustainability reports obtained indirectly through intermediaries or internet media. Data analysis in this study used descriptive analysis, classical assumption testing, multiple linear regression analysis, and moderate regression analysis (MRA). The results showed that: environmental performance affects financial performance, social performance affects financial performance, Good Corporate Governance strengthens the influence of environmental performance on financial performance, and Good Corporate Governance weakens the impact of social performance on financial performance.