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All Journal Jurnal Kajian Akuntansi dan Auditing
Wahyu Indah Mursalini
Universitas Muhammad Yamin
Economics, Econometrics & Finance Social Sciences

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Analysis of Break Event Point in Optimizing Profit on The Mining Coal Company Listed in Indonesia Stock Exchange Period 2012-2016 Wahyu Indah Mursalini
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 2 (2019): Oktober 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (757.51 KB) | DOI: 10.37301/jkaa.v14i2.12

Abstract

The purpose of the company in running its business is to earn profit / profit. The size of the profits obtained often become a measure of success or failure of corporate management. In the profit planning relationship between cost, sales volume, and profit play a very important role. profit planning requires tools in the form of volume- profit cost analysis. One of the cost-volume-profit analysis techniques is break event point analysis. In general, this analysis also provides information about margin of safety that has usability as an indication and description to the management of how the sales decrease can be estimated so that the business run not suffer loss. So in a company should try as much as possible to avoid losses or even break-even. The purpose of this study is to determine the level of BEP achieved in optimizing earnings at coal mining companies listed on the Stock Exchange. The analytical method used is descriptive analysis. The results show that coal mining companies listed on the BEI have been able to optimize their performance so that it has obtained sales above the break event. A coal mining company should classify costs based on the cost behavior required to perform better profit planning for greater profits.
Pengaruh Return On Invesment (ROI) dan Earning Per Share (EPS) terhadap Harga Saham pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Wahyu Indah Mursalini
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 1 (2020): April 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.358 KB) | DOI: 10.37301/jkaa.v15i1.18

Abstract

Information earning per share of a company’s net profit shows the company is ready to share to the shareholders of the company. ROI and EPS is part of the profitability ratios. This study aimed to examine the effect of Return On Investment and Earning Per Share to the stock price on the automotive company listed on the Indonesia Stock Exchange. The population in this study is the automotive company which is listed on the Indonesia Stock Exchange during the period 2014 to 2018. The sample is determined based on purposive sampling method in order to obtain six samples of the company. Data used is secondary data obtained from www.idx.co.id. The analytical method used is the classic assumption test, Tarbelt regression, t-test, f and the coefficient of determination.Based on analysis of partial significance level of 5%, then the results of this study concluded: (1) Return On Investment affect the prices of shares with a value of 3.089 t count > t table 2.052 with significant value 0,005 < α 0,05, (2 ) Earning PerShare on stock price with the t value of 1.586 < t table 2,052 with significant value0,127 > α 0.05.And test results f where earnings and cash flows simultaneous effect on the price of shares with a value of F 5.885228 with probability (Prob. F-Statistik) with the value 0,000. And the coefficient of determination (R2) of 0.652 or 65.2% of profit and cash flows affect stock prices, 34.8% are influenced by other factors not examined in this study among other things, sales grwoth, debt, and net profit margin.
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