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PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN TEXTILE DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) purwo Atmojo; Dwi Susilowati
Jurnal GeoEkonomi Vol. 10 No. 1 (2019)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.156 KB) | DOI: 10.36277/geoekonomi.v10i1.57

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio (DER), Return on Equtiy (ROE), dan Net Profit Margin (NPM) terhadap Nilai Perusahaan Textile dan Garment yang terdaftar di Bursa Efek Indonesia (BEI). Populasi yang digunakan adalah 17 perusahaan Textile dan Garment periode 2012-2016. Sampelnya adalah 5 perusahaan Textile dan Garment dengan menggunakan teknik purposive sampling. Metode yang digunakan adalah regresi linier berganda. Besarnya koefisien korelasi secara simultan menunjukkan bahwa ada hubungan yang sangat kuat antara debt to equity ratio, return on equtiy, dan net profit margin terhadap nilai perusahaan. Berdasarkan uji F bahwa debt to equity ratio, return on equity dan net profit margin secara simultan mempunyai pengaruh yang signifikan terhadap nilai perusahaan Textile dan Garment yang terdaftar di Bursa Efek Indonesia. Berdasarkan uji t bahwa debt to equity ratio, return on equtiy, dan net profit margin terhadap nilai perusahaan. Berdasarkan hasil pengujian hipotesis (Uji t) secara parsial return on equity berpengaruh positif signifikan terhadap nilai perusahaan dan debt to equity ratio dan net profit margin berpengaruh negatif signifikan terhadap nilai perusahaan Textile dan Garment.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS DALAM PENGENDALIAN INTERNAL PERUSAHAAN Dilla Reifina Dastia Putri; Purwo Atmojo; Butet Wulan Trifina
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.479

Abstract

The purpose of this research is to determine the implementation of the internal control system for cash receipt procedures from cash sales implemented at Puan Kopi and the effectiveness of the internal control system for cash receipt procedures from cash sales implemented at Puan Kopi. The data used is an interview source from Puan Kopi. The data analysis method uses interviews and observations with the owner of Puan Kopi in Balikpapan City. The results of the analysis show that the product operational standards (SOP) for sales and cash receipts have been prepared in detail and are sufficient to support the implementation of cash receipts from cash sales.
Pengaruh Free Cash Flow, Return on Assets, dan Cash Ratio Terhadap Kebijakan Dividen pada Perusahaan Manufaktur Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia pada Tahun (2020-2024) Imelda Imelda; Wiwik Saraswati; Purwo Atmojo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i8.12785

Abstract

Dividend policy plays a crucial role for issuers in balancing investor interests with the company's internal funding needs. The purpose of this study is to examine, analyze, and empirically prove the contribution of financial components, including Free Cash Flow, Return On Assets, and Cash Ratio, to dividend policy in pharmaceutical companies. A quantitative approach was selected for this study, utilizing secondary data in the form of annual financial statements accessed from the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The results of this study indicate that in the simultaneous test (F-test), the variables of Free Cash Flow, profitability (Return On Assets), and liquidity (Cash Ratio) collectively exert a significant influence on the determination of dividend payment policy, with a significance value of 0.000. Partially (t-test), the analysis shows that the Free Cash Flow variable holds a dominant role and significantly affects dividend policy, confirming that the availability of residual operational cash flow serves as a strengthening foundation for management in allocating returns to investors while mitigating potential agency problems.