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Journal : JAKBS

Pengaruh DPR, ROA Dan Inflasi Terhadap Volatilitas Harga Saham Ratu Andhita Trihadiyanti; Immas Nurhayati; Renea Shinta Aminda
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.54 KB) | DOI: 10.47233/jakbs.v1i2.21

Abstract

This study aims to determine the simultaneous and partial effect of the Dividend Payout Ratio, Return On Assets and Inflation on Stock Price Volatility in Property, Real Estate, And Building Construction sector companies listed on the Jakarta Islamic Index (JII) for the 2012-2021 period. The objects of this research are all property, real estate, and building construction companies listed on the Jakarta Islamic Index (JII) for the 2012-2021 period. The sampling method used purposive sampling with a total of 5 companies in the Property, Real Estate and Building Construction sector. The data analysis method used is the classical assumption test, panel data regression analysis, analysis of the correlation coefficient and determination, hypothesis testing using the t test (partial) and f test (simultaneous). The results using the t (partial) test show that the Dividend Payout Ratio variable has a significant effect on Stock Price Volatility, while the Return On Assets and Inflation variables have no significant effect on Stock Price Volatility. Then the f (simultaneous) test shows that the variables Dividend Payout Ratio, Return On Assets and Inflation have a significant effect on stock price volatility.
Pengaruh Kebijakan Hutang Dan Kebijakan Dividen Terhadap Nilai Perusahaan (Perusahaan Makanan Dan Minuman Tahun 2017-2021) Andini Fajriani; Immas Nurhayati; Renea Shinta Aminda
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.105

Abstract

This study aims to provide empirical evidence regarding debt policy and dividend policy in predicting company value by testing each variable. The data used are secondary data and the method used is regression analysis of panel data with the help of the Eviews 12 program to obtain a comprehensive picture of the relationship between one variable and another. The method used in the selection of objects in this study is purposive sampling involving 10 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) in 2017-2021 with an observation period of 5 (five) years of 50 company samples.The results of this study are that debt policy (DER) using the PER formula does not have a partially significant effect. And the debt policy (DER) using the PBV formula has a partially significant effect. Meanwhile, the dividend policy (DPR) using the PER formula has a partially significant effect. And the dividend policy (DPR) using the PBV formula does not have a partially significant effect. The results of the simultaneous regression analysis show that the debt policy (DER) and dividend policy (DPR) using the PER and PBV formulas simultaneously affect firm value.
Pengaruh Current Ratio (CR) Net Profit Margin (NPM) Dan Return On Asset (ROA) Terhadap Harga Saham Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun (2018-2022) Reggina Firgie Natasya; Immas Nurhayati; Renea Shinta Aminda
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Stock investment is currently one of the most popular forms of investment among the public, this is because stock investment can provide much greater profits than investment in other capital market instruments. Losses that can occur when investing in shares are due to investors' lack of knowledge in minimizing the risk of loss. Investing in shares is not just about investing capital in a company, but it is necessary to carry out analysis to determine the company's performance, especially in fundamental and technical analysis. By knowing the company's fundamentals, investors can assess the company's performance so that investors can minimize risks that may occur during long-term investments. Meanwhile, by knowing technical analysis, investors can find out stock price movements, making it easier for investors to decide which securities are worth buying or selling. The fundamental factors used are the variables Current Ratio, net profit Margin, Return On Assets This research was conducted with the aim of determining the influence of the variables Current ratio, Net Profit Margin, Return on assets on share prices in the food and beverage sector listed on the Indonesia Stock Exchange in 2018-2022. This research uses a quantitative approach with a purposive sampling method. The data used is secondary data and the analysis method used is panel data regression and multiple linear regression. The results of this research show that partially the Current Ratio and Return On Asset variables have a positive effect on stock prices, while the Net Profit Margin variable has no effect on stock prices. And simultaneously the variables Current Ratio, Net Profit Margin, Return On Assets influence stock prices.
Pengaruh Profitabilitas, Leverage dan Firm Size terhadap Manajemen Laba pada Sub Sektor Food & Staples Retailing yang Terdaftar di BEI Periode 2018-2023 Amelia Rahmawati; Immas Nurhayati; Denia Maulani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine the effect of profitability, leverage and firm size on earnings management in food & staples retailing sub-sector companies listed on the IDX for the 2018-2023 period. This study uses a quantitative approach and uses secondary data sources taken from the company's annual financial statements in the food & staples retailing sub-sector for the 2018-2023 period. The data collection technique used in this study is to use documentation techniques and the sampling technique used in this study is purposive sampling method and the number of samples used is 4 companies in the food & staples retailing sub-sector with a research period of six years. The results showed that the profitability variable had a negative but significant effect on earnings management, the leverage variable had a negative but significant effect on earnings management and the firm size variable had no significant effect on earnings management. Meanwhile, the results of simultaneous research show that profitability, leverage and firm size variables affect earnings management.
Pengaruh Likuiditas Dan Kredit Macet Terhadap Profitabilitas Pada Perusahaan Perbankan Di Bursa Efek Indonesia Ananda Serly Nurlita; Immas Nurhayati; M.Imam Sundarta
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine the effect of Liquidity and Bad Debt on Profitability. The population used in this study are banking companies listed on the Indonesia Stock Exchange (BEI). The sample selection used the Purposive Sampling method and the companies selected from the criteria were 7 companies for the period 2018-2022, so that the sample used in this study was 35 samples. The data used in this study are secondary data in the form of annual reports and obtained from the Indonesia Stock Exchange (IDX). The analysis technique used in this research is regression with panel data and multiple linear regression using the Eviews 12 program. The results of this study indicate that Liquidity (LDR) has no significant effect on Profitability, Bad Credit (NPL) shows no significant effect on profitability, Liquidity (LDR) and Bad Credit (NPL) have an insignificant effect on Profitability simultaneously.
Pengaruh Kebijakan Dividen, Managerial Ownership, Pertumbuhan Penjualan Terhadap Struktur Modal Pada Sub Sektor Food And Bevarage Di BEI Yuni Wulandari; Immas Nurhayati; Denia Maulani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Tujuan penelitian ini agar mengetahui pengaruh kebijakan dividen, managerial ownership, pertumbuhan penjualan terhadap struktur modal pada sub sektor food and bevarage. Kuantitatif adalah metode yang dilakukan pada penelitian ini yang terdiri atas 8 perusahaan manufaktur pada sub sektor food and bevarage yang diambil dengan menggunakan metode purposive sampling. Dengan objek dalam penelitian ini yaitu perusahaan yang ada dalam sub sektor food and bevarage (Wilmar Cahaya Indonesia Tbk, Indofood Sukses Makmur Tbk, Garudafood Putra Putri Jaya Tbk, Buyung Poetra Sembada Tbk, Delta Djakarta Tbk, Nippon Indosari Corpindo Tbk, Indofood CBP Sukses Makmur Tbk, Budi Starch & Sweetener Tbk) yang terdaftar di BEI. Pada penelitian ini terdapat variabel bebas yaitu kebijakan dividen, managerial ownership, pertumbuhan penjualan dan variabel terikat yaitu struktur modal. Analisis data menggunakan analisis regresi linier data panel, analisis koefisien determinasi dan uji t dan uji f. Hasil dari uji t menunjukan bahwa kebijakan dividen dan managerial ownership tidak berpengaruh signifikan terhadap struktur modal dan pertumbuhan penjualan berpengaruh signifikan terhadap struktur modal. Sedangkan uji f menunjukan bahwa kebijakan dividen, managerial ownership dan pertumbuhan penjualan berpengaruh terhadap struktur modal pada sub sektor food and bevarage.
Co-Authors Abdul Azis Abdul Azis Abdul Karim Halim Adnania, Siti Zaenab Aidha Zulaika Alya Hasanah Kurniawati Amelia indriyanti Rusmaniar Amelia Rahmawati Amelia, Tia Amir Tengku Ramly Ananda Serly Nurlita Andini Fajriani Anggraeni, Deti Ari, Silvia Arizal Tursina Atika Atika Ayu, Fitri Senja Puspa Bahagia Bahagia Bahar, Rajip Barhoya, Ahmad Fahmi Berlianto, Anggie Budi Susetyo Budi Susetyo Cholillah, Syifa Cicih Sukarsih Dedi Supriadi Dedi Supriadi Denia Maulani Desti Nurrahmawati Diah Yudhawati Dini Anggraini, Dini Ecin Kuraesin Endin Mujahidin F, M. Rifqiyansyah Fangiziah, Elsya Azkiyathul Fauzan Azhari, Fauzan Finna Octaviani Firdaus, Azis Firdaus, M Azis Hablinur Alkindi Hannisa Rahmaniar Hasnin Hariansyah, M Hasyim Mulya Abdillah Hendri Maulana Hendri Tanjung Holisah, Ika Nur Hudri, Abdul Hurriyaturrohman Hurriyaturrohman Husodo, Zaafri Ananto Imam Supriyadi Indu Purnahayu Indupurnahayu Inka Nandita Listianingrum Irfan Syauqi Beik Irwan Adi Ekaputra Iswandira, Anesti Jani Subakti Kartika Rinda, Rachmatullaily Tina Kayla Suci Dinanty Lestari, Nur Fitriani Putri Lisa Laelatul Amalia Lubis, Vivi Alda Indah Lustiana, Fifi Ulfa M. Hariansyah M. Imam Sundarta Madani, Achmad Yusuf Magenta Permata Auradhea Marlina, Asti Meliana Kumalasari Meysa Wijaya Kusuma Miranti Miranti Mohammad Jibriel Avessina Mubarok, A. Muhammad Jamaluddin MUHAMMAD JAMALUDDIN Muhammad Ramadhan Muniroh, Leny Nada Ilmanna Fiah Nasution, Umi Sakinah Neli Paujiah Ningrum, Almyanti Novita Sari Nur Arifah Nur Richana Nurul Nurul Prasetyowati, Riris Aishah Pratini, Ratna Prayitno, Danil Dwi Priyanti, Asti Puji Astuti Puspa Eosina Rachmadi, Deddy Rachmatullaily Tinakartika Rinda Rahma, Alya Rahmat Rosyadi, Abdu Rakhim, Yudi Rasiman Rasiman Ratu Andhita Trihadiyanti Reggina Firgie Natasya Renea Shina Aminda Renea Shinta Aminda Ribowo, Sugeng Rifki Zainaldi Rika Susilawati Rimun Wibowo Risma Khairunnisa Rivai, Novan Mushaf Riviega Rosihan Riyadh, Muhammad Sofwan Sa'diah, Maemunah Safitri, Lestari Saidah, Latifatus Saidah, Rina Sari, Anggi Novita Sari, Hasna`u Mayang Sayaza, Mas Davino Setiani, Yuli Caturi Shalsabila, Mutiara Siti Aisyah Suartika, Ika Suhendri Suhendri Sukarsih, Cicih Supramono Suryaman, Ahmad Sutoyo, Edi Syahrum Agung Tazkialaras Titing Suharti Tjahjo Tri Hartono Wardhania, Rani Wibowo , Agung Yudawati, Diah Yuggo Afrianto Yulyawati, Suci Yuni Wulandari Yuningsih, Ayu Yunita, Puteri Eka Yupitasari, Dini Zaäfri Ananto Husodo Zainaldi, Rifki