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ANALISIS TREN HARGA SAHAM PT UNILEVER INDONESIA PERSPEKTIF NET PROFIT MARGIN, EARNING PER SHARE DAN CURRENT RATIO Rita Satria; Nina Shabrina
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 1 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i1.426

This research aims to determine the effect of Net Profit Margin (NPM), Earning Per Share (EPS) and Current Ratio (CR) on Stock Prices at PT Unilever Indonesia Tbk for the 2010-2020 period. This research method is a quantitative research method, the population of this study is the financial statements of PT Unilever Indonesia Tbk for the period 2010-2020 and the sample data comes from the balance sheet, income statement and stock price report at PT Unilever Indonesia Tbk for the 2010-2020 period. The results of the t-test in this study showed that the Net Profit Margin (NPM) had a tcount value of -1.468 < from the ttable value of 2.36462 with a significant value of 0.186 > 0.05, meaning that Net Profit Margin (NPM) had no significant effect on prices. shares, while the results of Earning Per Share (EPS) have a tcount of 4.229 > from a ttable value of 2.36462 with a significant value of 0.004 <0.05, meaning that Earning Per Share (EPS) has a significant effect on stock prices. Then the Current Ratio (CR) obtained a tcount value of 0.055 < from a ttable value of 2.36462 with a significant value of 0.958> 0.05 meaning that the Current Ratio (CR) had no significant effect on stock prices. While the results of the F test obtained the Fcount of 10.233 > Ftable 4.35 with a significant value of 0.006 <0.05, meaning that Net Profit Margin (NPM), Earning Per Share (EPS) and Current Ratio (CR) simultaneously have a positive and positive effect. significant to stock prices and the coefficient of determination is 73.5%, meaning that there is a strong level of relationship.

PENGARUH CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSET (ROA) PADA PT MAYORA INDAH TBK PERIODE 2009 – 2020 Rita Satria
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 2 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i2.479

This study aims to determine whether there is a significant effect between Current Ratio (CR) and Debt to Equity Ratio (DER) on Return On Assets (ROA) at PT Mayora Indah Tbk for the 2009-2020 period, either partially or simultaneously. The method used in this study is a quantitative descriptive research method, using secondary data from the financial statements and annual report of PT Mayora Indah Tbk for the 2009-2020 period. The population of this study is the financial statements of PT Mayora Indah Tbk and the sample of this study is data that comes from the financial statements in the form of a balance sheet and income statement at PT Mayora Indah Tbk for the 2009-2020 period. The data analysis technique used in this research is descriptive statistical analysis test, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), regression test (simple linear regression analysis, multiple linear regression analysis), correlation coefficient test, test coefficient of determination, hypothesis testing (partial test/T test and simultaneous test/F test). Based on the results of the research, the results of the t-test obtained t-count Current Ratio (CR) -0.004 < ttable 2.262 and the value of Sig 0.997 > 0.05, meaning that it partially has no effect and is not significant between the Current Ratio (CR) to Return On Assets (ROA). And tcount Debt to Equity Ratio (DER) of -2.463 > ttable 2.262 and Sig value of 0.036 <0.05, which means partially Debt to Equity Ratio (DER) has a negative and significant effect on Return On Assets (ROA). For the F test, it is obtained that Fcount is 4.224 > ttable is 4.10 and Sig value is 0.051 > 0.05, which means that simultaneously Current Ratio (CR) and Debt to Equity Ratio (DER) have a positive and insignificant effect on Return On Assets (ROA).

PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN NON PERFORMING LOAN (NPL) TERHADAP PROFITABILITAS ROA PADA PT BANK CENTRAL ASIA TBK Nina Sabrina; Rita Satria; Ratna Sari
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study was to determine the effect of the Capital Adequacy Ratio (CAR) and Non-Performing Loans (NPL) Against Return On Assets (ROA) either partially or simultaneously. The research design used in the preparation of this research is causal associative quantitative which aims to determine the effect of the independent variables on the dependent variable in depth describing or revealing problems, situations, events or revealing facts and trying to find solutions or problem solving. The effect Capital Adequacy Ratio (CAR) on Return On Assets (ROA) at PT Bank Central Asia Tbk has a significant effect between the Capital Adequacy Ratio (CAR) variable on the Return On Assets (ROA) variable seen from the significance value of 0,047 which is smaller than the limit value significance of 0,05.

PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2012-2021) Rita Satria; Tya Widyawati
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 1 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i1.614

Institutional ownership is the ownership of shares of a company by institutions or institutions such as insurance companies, banks, investment companies, and other institutional ownership. Debt policy is a company policy in determining how much the company's funding needs are financed by debt. Based on the research results, institutional ownership has no effect on firm value. This is evidenced by the results of the t test obtained tcount of -3.417562 and ttable of 2.01174 with a significant level of 0.0013. In this study, with a significance <0.05 (0.0013 <0.05) and tcount <ttable (-3.417562 <2.01174). Based on the research results, debt policy has no effect on firm value. This is evidenced by the results of the t test obtained tcount of 1.465681 and ttable of 2.01174 with a significant level of 0.1494. In this study, with a significance > 0.05 (0.1494 > 0.05) and tcount <ttable (1.465681 <2.01174). Based on the results of the study simultaneously showed that the significant value was less than 0.05 (0.004589 <0.05) where the value of Fcount > Ftable (6.050832 > 3.20). The result of Adjusted R Square (R2) is R Square which has been adjusted, a value of 0.170920 or 17.09% indicates the contribution of the independent variable to the dependent variable.

Pengaruh Loan To Deposit Ratio (LDR) Dan Non Perfoming Loan (NPL) Terhadap Harga Saham Pada PT Bank Negara Indonesia (Persero) Tbk Periode 2013-2022 Fadilah, Farah; Muhamad Nurhamdi; Nina Shabrina; Rita Satria
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 1 (2024): Maret : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i1.732

This research aims to determine the effect of Loan to Deposit Ratio (LDR) and Non-Performing Loans (NPL) on stock at PT Bank Negara Indonesia (BNI) Tbk for 2013-2022. This research uses 2 (two) independent variables That is Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) and 1 (one) dependent variable stock's price. This research is using quantitative methods, data analysis uses descriptive statistical techniques, classical assumption tests, multiple linear regression, hypothesis testing and coefficient of determination. Data processing uses SPPS 26 software. Based on test results on variables with 10 years of data. The Multiple Linear Regression Test Equation is Y = 19,248.185 – 106.314X1 – 1,563.302X2. In the coefficient of determination test, it was found that the influence of LDR and NPL on share prices was 10%, while the remaining 90% was influenced by other factors. Based on the results of the t test, tcount for LDR was 0.612 < ttable 2.365 and the value of Sig. 0.560 > 0.05 means that there is no partial significant influence between LDR on share prices. and NPL tcount of 0.872 < ttable 2.365 and Sig value. 0.412 > 0.05, which means that there is no partial significant influence between NPL on share prices. In the simultaneous test the LDR and NPL variables do not have a significant effect on share prices with Fcount being smaller than Ftable (0.693 < 4.74).

Pengaruh Capital Adequacy Ratio Dan Non Performing Loan Terhadap Return On Asset Pada PT Bank Tabungan Negara (Persero) Tbk Periode 2012-2021 Dilla Setiawati; Nina Shabrina; Muhamad Nurhamdi; Rita Satria
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 1 (2024): Maret : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i1.747

This research aims to analyze the influence of the Capital Adequacy Ratio and Non-Performing Loans, both partially and simultaneously, on Return on Assets at PT Bank Tabungan Negara Tbk for the 2012-2021 period. This research method uses quantitative methods. The population in this research comes from the financial reports of PT Bank Tabungan Negara Tbk for the period 2012-2021 or for 10 years. The data analysis used includes the classical assumption test, simple linear regression test, multiple linear regression test, coefficient of determination test, partial test and simultaneous test. Data processing uses SPSS 26 software. Based on the t test, it can be seen that the Capital Adequacy Ratio partially influences Return on Assets, this is proven by the results of tcount (3.874) > ttable (2.3060) and the significance level is 0.06. Non-Performing Loans partially have a significant effect on Return on Assets, as evidenced by tcount (5.200) > ttable (2.3060) and a significance level of 0.001. And simultaneously the Capital Adequacy Ratio and Non-Performing Loans have an influence on Return on Assets, this is proven by the Fcount result of 15.980, while the Ftable can be searched for a statistical table of 0.05 and the Ftable is 4.46 (15.980 > 4.46) and the level of significance 0.002. The magnitude of the variable influence value is determined by Adjusted R2 = 0.820 then (KD = R2 x 100% = 0.820 x 100% = 82%).

PENGARUH CURRENT RATIO (CR) DAN DEBT TO ASSET RATIO (DAR) TERHADAP RETURN ON ASSET (ROA) PADA PT TIFICO FIBER INDONESIA TBK. PERIODE 2012-2022 Rita Satria; Riska Monika
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.202

Penelitian ini dibuat dengan tujuan mengetahui pengaruh Current Ratio (CR) dan Debt to Asset Ratio (DAR) terhadap Return On Asset (ROA) pada PT Tifico Fiber Indonesia Tbk. Periode 2012-2022. Jenis penelitian ini menggunakan metode Asosiatif kuantitatif dengan jumlah sampel 11 tahun. Dalam pengolahan data di Penelitian ini menggunakan SPSS (Statistical Product and Service Solution) versi 25. Berdasarkan hasil penelitian maka dapat disimpulkan bahwa berdasarkan uji t Menunjukan bahwa variabel independen Current Ratio secara parsial tidak Berpengaruh signifikan terhadap Return On Asset, serta memiliki nilai thitung (1,300) < ttabel (2,30600), sedangkan nilai signifikan (0,230) > (0,05) disimpulkan bahwa CR tidak dapat digunakan untuk memprediksi ROA. Dan variabel Independen Debt to Asset Ratio secara parsial tidak berpengaruh signifikan terhadap Return On Asset, serta, memiliki nilai thitung (0,994) < ttabel (2,30600), Sedangkan nilai signifikan (0,349) > (0,05) disimpulkan bahwa DAR tidak dapat digunakan untuk memprediksi ROA. Berdasarkan hasil uji F semua variabel Independen yaitu Current Ratio dan Debt to Asset Ratio secara simultan tidak berpengaruh Return On Asset, yang ditunjukan dengan nilai Fhitung (0,851) < Ftabel (4,26) dengan nilai signifikan (0,462) > (0,05). Berdasarkan hasil analisis data Tersebut maka dapat disimpulkan bahwa variabel-variabel independen yang diteliti Tidak dapat digunakan secara bersama-sama untuk prediksi Return On Asset.

Peningkatan Efisiensi Pengelolaan Dana Donasi pada Bulan Ramadhan Rita Satria; Martono; Arif Surahman
Jurnal Pengabdian Sosial Vol 4 No 2 (2024): Jurnal Pengabdian Sosial
Publisher : Universiitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/pbs.v4i2.41869

Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan efisiensi pengelolaan dana donasi di Musholla Al-Muqorrobiin selama bulan Ramadhan. Musholla Al-Muqorrobiin sering menerima donasi yang cukup besar selama Ramadhan, namun pengelolaannya belum optimal sehingga mengurangi transparansi dan akuntabilitas. Program ini dirancang untuk memperbaiki sistem pengelolaan keuangan musholla dengan memanfaatkan teknologi dan pelatihan keterampilan bagi pengurus musholla. Metode pelaksanaan PKM melibatkan beberapa tahapan, dimulai dengan analisis situasi untuk memahami permasalahan pengelolaan dana donasi saat ini. Tahapan berikutnya adalah sosialisasi dan pelatihan mengenai pentingnya pengelolaan keuangan yang transparan dan akuntabel. Pelatihan ini mencakup penggunaan perangkat lunak akuntansi sederhana dan penyusunan laporan keuangan yang terstruktur. Setelah pelatihan, dilakukan monitoring dan evaluasi untuk memastikan implementasi yang efektif dari sistem yang baru. Hasil yang diharapkan dari kegiatan PKM ini adalah peningkatan efisiensi dalam pengelolaan dana donasi, peningkatan transparansi dan akuntabilitas, serta kepercayaan dari donatur dan jamaah. Selain itu, diharapkan juga adanya peningkatan keterampilan dan pengetahuan pengurus musholla dalam pengelolaan keuangan. Dengan demikian, PKM ini diharapkan dapat memberikan manfaat jangka panjang bagi musholla dan komunitas sekitarnya, serta memperkuat hubungan antara musholla dan donaturnya. Kegiatan ini diharapkan menjadi langkah awal dalam pengelolaan dana yang lebih profesional dan berkelanjutan. Kata Kunci: Efisiensi, Donasi, Musholla.

PENGARUH DEBT TO EQUITY RATIO DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET PADA PT GAJAH TUNGGAL TBK PERIODE 2014-2024 Elsa Desiyanti; Rita Satria
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 4 (2025): AGUSTUS - SEPTEMBER 2025
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk mengetahui apakah Debt to Equity Ratio dan Total Asset Turnover mempunyai pengaruh terhadap Return On Asset PT. Gajah Tunggal Tbk Periode 2014-2024. Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Data yang digunakan merupakan data sekunder berupa laporan keuangan PT Gajah Tunggal Tbk tahun 2014-2024. Metode analisis yang digunakan adalah analisis deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji hipotesis dengan uji t dan uji F dan koefisien determinasi menggunakan SPSS versi 27. Hasil penelitian secara parsial menunjukkan bahwa Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap Return On Asset (ROA), hal ini ditunjukkan dengan nilai thitung < ttabel atau |-1,873| < 2,306 dan signifikansi 0,098 > 0,05. Secara parsial Total Asset Turnover (TATO) tidak berpengaruh signifikan terhadap Return On Asset (ROA), hal ini ditunjukkan dengan nilai thitung < ttabel atau |-0,293| < 2,306 dan signifikansi 0,777 > 0,05. Hasil penelitian secara simultan antara Debt to Equity Ratio (DER) dan Total Asset Turnover (TATO) tidak berpengaruh signifikan terhadap Return On Asset (ROA) PT Gajah Tunggal Tbk periode 2014-2024, hal ini ditunjukkan dengan Fhitung < Ftabel atau 2,854 < 4,459, serta nilai signifikan sebesar 0,116 > 0,05 dan juga nilai koefisien determinasi sebesar 41,6%

PENGARUH RETURN ON ASSET, DEBT TO ASSET RATIO DAN DEBT TO EQUITY RATIO TERHADAP FINANCIAL DISTRESS PADA PT UNILEVER INDONESIA TBK Rita Satria; Afifah Ibtisamah Anwar
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 1 (2025): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i1.2973

Penelitian ini bertujuan untuk mengetahui pengaruh Return on Asset (ROA), Debt to Asset Ratio (DAR), dan Debt to Equity Ratio (DER) terhadap Financial Distress pada PT Unilever Indonesia Tbk. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian asosiatif, menggunakan data sekunder dari laporan keuangan perusahaan selama tahun 2014–2023, serta analisis regresi linier berganda melalui software SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan ROA, DAR, dan DER tidak berpengaruh signifikan terhadap Financial Distress. Simpulan dari penelitian ini adalah bahwa ketiga rasio keuangan tersebut tidak dapat secara langsung digunakan sebagai indikator utama untuk memprediksi kondisi Financial Distress pada perusahaan, sehingga perusahaan perlu mempertimbangkan faktor lain dalam menjaga stabilitas keuangan. Kata Kunci: Return on Asset, Debt to Asset Ratio, Debt to Equity Ratio, Financial Distress, Altman Z-Score

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