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All Journal KEUNIS Jurnal Inovasi Akuntansi
Mochammad Abdul Kodir
Politeknik Negeri Semarang
Economics, Econometrics & Finance

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ANALISIS PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), NET PROFIT MARGIN (NPM), DAN FIRM SIZE TERHADAP EARNING PER SHARE (EPS) (Studi pada Perusahaan Sektor Industri Dasar dan Kimia yang tercatat di BEI Periode 2014-2018) Muhammad Subhan Nurul Umam; Edi Wijayanto; Mochammad Abdul Kodir
KEUNIS Vol 7, No 2 (2019): JULI 2019
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.498 KB) | DOI: 10.32497/keunis.v7i2.1589

Abstract

The purpose of this research is to analyze the effect and significancy of current ratio, debt to equity ratio, net profit margin, and firm size toward earning per share at Basic Industry And Chemicals Sector Companies during the period 2014-2018. The population and sample in this research is 7 companies at the Basic Industry And Chemicals Sector Companies which is chosen by proposive sampling. Analyze model used in this research is multiple linear regression dated panel analysis model operated by the software eviews 10.0. The result of the multiple linear regression analysis dated panel model shows that (1) The current ratio toward earning per share is not significant (2) The effect debt to equity ratio toward earning per share is not significant (3) The effect of net profit margin toward earning per share is significant (4) The effect of firm size toward earning per share is significant.
Analisis Pengendalian Internal Terhadap Penyaluran Kredit Usaha Rakyat (KUR) pada PT Bank Pembangunan Daerah Jawa Tengah Kantor Cabang Pembantu Babadan Ungaran Franciska Denanda Rika Widiharsanti; Mochammad Abdul Kodir; Embun Duriany Soemarso
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7414

Abstract

Internal control in a company is very important. Internal control will be used by the company as a guide in carrying out its operational activities. The purpose of this study was to determine the application of the internal control system in distributing people's business credit (KUR) implemented by PT Bank Pembangunan Daerah Jawa Tengah, Babadan Ungaran Sub-branch Office and to identify whether the internal control applied is in accordance with the control components according to the Committee of Sponsoring Organizations of The Treadway Commission (COSO), which includes the control environment, risk assessment, control activities, information and communication, and monitoring. The data used is qualitative data sourced from primary data and secondary data. Collecting data using interviews, questionnaires, and literature study. The writing method uses a descriptive qualitative method. The results of this study indicate that the implementation of the internal control system for the distribution of people's business loans (KUR) at PT Bank Pembangunan Daerah Jawa Tengah, Babadan Ungaran Sub-Branch Office has gone very well and the suitability of internal control components with internal control components according to the Committee of Sponsoring Organizations of the The Treadway Commission (COSO) has not fully complied with the risk assessment component, there are still bad credit and human error. Keywords: Internal Control System, Distribution of People's Business Credit, Standard Committee of Sponsoring Organization of The Treadway Commission (COSO)
Co-Authors Edi Wijayanto Embun Duriany Soemarso Franciska Denanda Rika Widiharsanti Muhammad Subhan Nurul Umam