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Journal : Jurnal Ekonomika Dan Bisnis

Pengaruh Modal Kerja dan Liabilitas Terhadap Earning Per Share Pada Perusahaan Semen yang Terdaftar di BEI Periode 2018-2022 Maudy Diana Putri; Hurriyaturrohman, Hurriyaturrohman; Rumiasih, N.A.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2068

Abstract

This study aims to investigate the influence of Working Capital and Liabilities on Earnings Per Share (EPS) both partially and simultaneously. It employs a quantitative research approach. The population consists of companies in the cement sub-sector listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022, totaling 6 companies. Purposive sampling was utilized to select the sample based on specific criteria, resulting in 3 companies with a market capitalization exceeding 10 trillion IDR being chosen. Data were sourced from the financial reports of each company published on the website www.idx.co.id. Data analysis was conducted using multiple regression analysis methods. The study was tested using SPSS software version 26. The results indicate that both Working Capital and Liabilities collectively influence Earnings Per Share in cement companies listed on the BEI from 2018 to 2022. Partially, Working Capital significantly affects Earnings Per Share, whereas Liabilities do not have a significant impact on Earnings Per Share.
Pengaruh Ukuran Perusahaan, Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan (Sub Sektor Makanan dan Minuman di BEI 2020-2022) Saniah, Siti; Sundarta, Imam; Hurriyaturrohman, Hurriyaturrohman
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2057

Abstract

This study aims to investigate how company size, capital structure, and profitability impact the value of companies in the beverage and food sub-sector listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling method employed was purposive sampling, which selects samples based on specific criteria relevant to the variables under study. Out of a population of 70 companies meeting the criteria, 21 companies were selected, resulting in a total of 63 observations for the study. Secondary data from financial reports available on the Indonesia Stock Exchange official website was used, collected through the documentation method. Multiple linear regression analysis was used for data analysis. The findings show that company size has a statistically insignificant negative effect, while capital structure and profitability have a statistically significant positive effect on company value. When analyzed together, company size, capital structure, and profitability collectively influence company value.
Pengaruh Sistem Informasi Akuntansi dan Gaya Kepemimpinan Terhadap Kinerja Karyawan Pada PT. Citra Abadi Sejati Janati , Nadya Zahra; Rizqi, M. Nur; Hurriyaturrohman, Hurriyaturrohman
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2133

Abstract

This research aims to analyze the influence of Accounting Information Systems and leadership style on employee performance at PT Citra Abadi Sejati This study is associative in nature and utilizes quantitative data obtained from questionnaires distributed to employees The research population includes all employees of PT Citra Abadi Sejati, totaling 1,561 employees. Sampling using purposive sampling method based on specific criteria resulted in a sample of 66 individuals. Hypothesis testing was conducted through partial and simultaneous tests The results indicate that the accounting information system has a positive and significant impact on employee performance, thus accepting H1 and rejecting H0. On the contrary, for leadership style variables, it is shown that leadership style does not have a positive and significant influence on employee performance, thus rejecting H2 and accepting H0 Meanwhile, simultaneously, SIA and leadership style have a positive and significant influence on employee performance, thus accepting H3 and rejecting H0.
Co-Authors Abriel Owen, Mochammad Afif, M.Nur Agung Fajar Ilmiyono Agustiani, Vini Virgini Agustin, Desi Al Ikhsan, Safaruddin Hidayat Ama, Naoval Anuraga Kusumah Asri, Siti Halimahtul Astriyani, Siti Nur Astuti Astuti Ayu Lestari, Rahma Azolla Degita Azis Bimo, Widhi Aryo Cantika, Melodia Damayanti, Tiara Dea Anwariyah Denia Maulani Desty Anggraheni Dewi Noor Putriandi Diah Yudhawati Efendi, Yoga Ardiansyah Fadilah, Rizal Fahrudin, Alya Septiya Fanaisyah, Denissa Fathiy, Kamiliya Fauzan, Muhammad Nur Fazzry, M. Firdaus, M. Azis Fitri, Mia Auliatul Fitriani, Desnine Ghazalah Fitriyani Fitriyani Hadi, Ridwan Harnengsih, Siti Hartanti Nugrahaningsih Indah Lestari Indrayono, Yohanes Indupurnahayu Iqbal Assidiq, Muhammad Irfan, Muhamad Jamaludin , Ayi Janah, Miptahul Janati , Nadya Zahra Jani Subakti Julyana Sari, Winda Krisdiyanti, Cindy Lala Rusianah Lestiari, Sri Rahayu Lewina Sulistiawati M Zaenul Arifin M. Imam Sundarta M. Nur Rizqi Mandasari, Karina Tranti Mariska Oktaviani Wijaya Marlina, Asti Masruri, Mohamad Anwar Maudy Diana Putri Maulana Rahman, Muhammad Nazwan Meylani, Miftah Miranti, Shintya Mu avidayana, Mu avidayana Muhamad Azis Firdaus Muhamad Nur Rizqi Muhammad Fazri Nurjunian Muhammad Fikri Al-Farabi Muhammad Ramadhan Muhammad, Muhammad Rizky Firmansyah Mukhlis, Ade mulyawati, Evi Muniroh, Leny N. A. Rumiasih Nadya Zahra Janati Nisa Wardah Noor Haffitri, Shinta Dewi Nugraha, Muhammad Rizky Nurhanifah, Risdiani Nurhayati, Immas Putri Endang Sukaesi Putri Lestari, Putri Putri, Anisya Wittamar Putri, Desmahan Anugrah Putri, Lingga Satriani Rachmatullaily Tinakartika Rinda Raden Muhammad Jiddan Aziz Raharjo, Regina Manzilah Rahayu, Dara Sumanding Rahma, Alya Rahmat Mulyana Dali Rasiman Renea Shinta Aminda Ria Ariandini Ritzkal, Ritzkal Riya Dwi Andari Rizki, Sinta Dewi Rizqi, M. Nur Rizqi, Muhammad Nur Rosdiana, Anna Rumiasih, N. A. Rumiasih, NA Saepul Bahri Salsabila, Sharah Septianingsih, Pindi Siti Masyitoh Siti Saniah Siti Saniah, Siti Sudarta, M Imam Sundarta, Imam Sundarta, M.Imam Sundarta, Muhamad Imam Susilo Nugroho Titing Suharti Tri Indah Rahmawati Vania Farica Verni Asvariwangi Wijaya, Suma Wijayanti, Putriana Yudiana, Yudiana Yuppy Triwidatin Zidan Ramadan