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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal ABDINUS : Jurnal Pengabdian Nusantara Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat TIN: TERAPAN INFORMATIKA NUSANTARA Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Journal of Research and Publication Innovation Jurnal PERKUSI: Pemasaran, Keuangan dan Sumber Daya Manusia TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Cakrawala: Jurnal Ekonomi, Manajemen dan Bisnis
Agus Suhartono
Balai Besar Teknologi Kekuatan Struktur (B2TKS)-BPPT Kawasan Puspiptek, Serpong 15314, Tangerang
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Pengaruh Perputaran Modal Kerja dan Struktur Modal terhadap Profitabilitas pada PT Indofod CBP Sukses Makmur Tbk Periode 2014-2023 Suhartono, Agus; Dewi, Iriana Kusuma; Rusnaeni, Nani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): 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.v9i1.1314

Abstract

The financial performance of a company is largely determined by its ability to manage working capital efficiently and maintain an optimal capital structure. In the case of manufacturing and consumer goods companies such as PT Indofood CBP Sukses Makmur Tbk, the balance between liquidity and financing decisions plays a crucial role in sustaining profitability and long-term growth. This study aims to determine the effect of working capital turnover and capital structure on profitability, both partially and simultaneously. The research employs a quantitative approach using secondary data obtained from the company’s annual financial statements over a ten-year period. Data analysis techniques include classical assumption testing, multiple regression analysis, autocorrelation testing, coefficient of determination analysis, and hypothesis testing. The results reveal that both working capital turnover and capital structure have a significant positive effect on profitability. This indicates that the more efficiently the company manages its working capital and the more effectively it maintains its capital structure, the higher its profitability will be. The findings highlight the importance of strategic financial management in optimizing operational efficiency and ensuring financial stability. Overall, this study contributes to understanding how internal financial decisions influence company performance and provides practical implications for improving profitability within the manufacturing sector.
Pengaruh Return On Equity (ROE) dan Earning Per Share (EPS) terhadap Harga Saham pada Perusahaan PT Bank Rakyat Indonesia Persero Tbk Periode 2015 – 2024 Suhartono, Agus; Rismanty, Vidya Amalia; Wartono, Tri
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i2.2045

Abstract

The background of this research is based on the importance of financial performance indicators in influencing investor decisions and stock market movements. ROE and EPS are commonly used to assess a company’s profitability and its attractiveness in the capital market, yet their effects on stock prices may vary depending on market conditions and investor perceptions. This study examines the effect of Return on Equity (ROE) and Earnings per Share (EPS) on the stock price of PT. Bank Rakyat Indonesia Tbk during the period 2015–2024. This study employs a quantitative associative approach using secondary data obtained from official financial reports and the company’s website. The data were analyzed using descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, the coefficient of determination (R²), and hypothesis testing (t-test and F-test) with the assistance of SPSS version 26. The results indicate that ROE has a negative and insignificant effect on stock prices, while EPS has a positive and significant effect. Simultaneously, ROE and EPS significantly influence stock prices, with an R² value of 0.959, meaning that 95.9% of stock price variation is explained by these variables.
Co-Authors Abdi, Muhammad Zaenal Muttaqin Andhani, Destian Anjayani, Nidya Sri Caca Arif Herdian DEWI, IRIANA KUSUMA Hadi Wijaya, Satria Halomoan, Yan Kristian Lutfi, Asep Muhammad Nuryani, Anum Rahim, Eka Rahmad Setiawan Rismanty, Vidya Amalia Rusnaeni, Nani Sari, Tiara Sari, Widya Intan Setyorini, Veronica Simangunsong, Ria Rosalia Sunarsi, Denok Supriatna, Agus Syahpoetri , Rizkya Nurfayza Wartono, Tri