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Journal : Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)

PENGARUH RETURN ON ASSETS, RETURN ON EQUITY, INVESMENT OPPORTUNITY SET, TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN SUB SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Rifani Akbar Sulbahri; Nur Effen; Ari Martino
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 3, No. 2, Januari-Juni 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v3i2.913

Abstract

There is a phenomenon that shows that investors do not only see the company's ability to earn profits, but also the amount of use of debt by the company in carrying out its activities. Partial in food and beverage companies in the consumer goods sub-sector. The technique used in this research is the Qualitative Analysis method which analyzes data that is not in the form of numbers or figures in the form of explanations that cannot be expressed in numbers and the second method of Quantitative Analysis is a method that analysis is carried out on data in the form of numbers to apply an explanation of these figures. There are findings that the Company Value has a minimum value of 20.00, a maximum value of 973.00, an average value of 150.1944, and a standard value deviation of 221.29 887. The ROA variable has a minimum value of 3.00, a maximum value of 1778.00, an average value of 378.1389, and a standard deviation of 496.93346. The ROE variable has a minimum value of 8.00, a maximum value of 2791.00, an average value of 724.5000, and a standard deviation of 837.70136. The IOS variable has a minimum value of 2.00, a maximum value of 1409.00, an average value of 449.3889, and a standard deviation of 450.39667. F-test, shows that simultaneously the independent variables namely ROA, ROE, and IOS have no effect on the dependent variable, namely Firm Value, while Based on the results of the T test, this study shows that the results of testing the ROA variable have a significant effect on the firm value variable, ROE has no effect significant effect on the firm value variable, and IOS has a significant effect on the firm value variable.Keywords: return on assets, return on equity, investment opportunity set, and firm value
ANALISIS SISTEM PENGENDALIAN INTERN PENJUALALN PRODUK ELELTRONIK PT. MATAHARI PUTRA PRIMA Tbk Rifani Akbar Sulbahri; Yessi Nelissma Fitri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.589 KB) | DOI: 10.52333/ratri.v1i1.680

Abstract

ABSTRACT            The increasing sales demand in the market makes the company management must create a good sales structure with sales progress as an evaluation of activities in order to support and analyze the implementation of an internal control system of electronic product sales at PT. Matahari Putra Prima Tbk. While the method of discussion of this study uses qualitative and quantitative analysis methods.            The results of this study are seen from all elements of sales internal control conducted by PT. Matahari Putra Prima Tbk, showing effective / appropriate results. But in the division of tasks and authority in the company there are work traps that can hamper the company's performance. If in the division of tasks and authority in the company there is a double job this can hamper the company's performance, the company should divide the tasks and authority according to their respective functions.Keywords: sales, internal control