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All Journal Ilmu dan Budaya ProBisnis : Jurnal Manajemen
Heru Harmadi Sudibyo
STIE Kusuma Negara
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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ANALISA LAPORAN PERTANGGUNGJAWABAN PUSAT BIAYA UNTUK MENILAI KINERJA MANAJER PUSAT PERTANGGUNG JAWABAN Heru Harmadi Sudibyo
Jurnal Ilmu dan Budaya Vol 40, No 56 (2017): Vol. 40, No 56 (2017)
Publisher : Universitas Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.695 KB) | DOI: 10.47313/jib.v40i56.421

Abstract

The purpose of this study is to determine the role and application of the cost center responsibility report as a measure of performance of central responsibility manager. Data used quantitative data. Sources of this research data using primary and secondary data in the form of financial statements. The method of analysis used is the method of variance, where the results obtained there are still costs that have been effective (favorable) and not yet effective (unfavorable). The results explain that the application of responsibility accounting at cost centers and investment centers has been quite good. However, performance appraisals at cost centers are quite efficient.
The Effect of Investment Decisions and Working Capital on Firm Value Heru Harmadi Sudibyo
ProBisnis : Jurnal Manajemen Vol. 14 No. 3 (2023): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

The purpose of research and compiling this thesis is to analyze and determine the effect of investment decisions and working capital on firm value (Y) in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The population in this study are food and beverage companies, a total of 26 companies. Sampling and purposive sampling in order to obtain a sample of 8 food and beverage companies. Data collection was carried out by multiple linear regression analysis. The results of this study indicate that investment decisions have no effect on firm value, while working capital has a significant effect on firm value, and the simultaneous results with investment decisions and working capital have a simultaneous effect on firm value.
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