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All Journal Journal of Economic, Bussines and Accounting (COSTING)
Thomas Firdaus Hutahean
Universitas Prima Indonesia
Economics, Econometrics & Finance

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Pengaruh Financial Leverage, Return On Asset (ROA), Net Profit Margin (NPM), Dan Current Ratio (CR), Terhadap Earning Per Share (EPS) Pada Perusahaan Manufaktur Di BEI Tahun 2016- 2019 Inka Christiani Sinaga; Thomas Firdaus Hutahean
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.3345

Abstract

The purposefof this study is to test and analyze the effect of Financial Leverage, Returnf On Assets, Net Profit Margin, and Current Ratio on Earning Per Share in manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. The research approach used in this research is the quantitative approach method. The population used in this study were 174 companies, and then the criteria were taken with the purposive sampling technique, so the research sample was obtained as many as 55 companies. In this study, the data elaboration technique used is multiple linear regression analysis, the coefficient of determination, the F test and the T test. The results of the analysis show that the fundamental variables (ROA, NPM, CR) simultaneously affect Earning Per Share except for Financial Leverage. Keywords : Earning Per Share (EPS), Financial Leverage, Return On Asset (ROA), Net Profit Margin (NPM), Current Ratio (CR).
Pengaruh Current Ratio, Debt To Asset Ratio, Account Receivable Turnover, Return On Asset, Dan Dividen Per Share Terhadap Harga Saham Pada Perusahaan Manufaktur Thomas Firdaus Hutahean; Kelvin Kelvin; Deli Prasasti Togatorop; Hotma Mentalita
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5990

Abstract

This study aims to determine the effect of Current Ratio, Debt to Asset Ratio, Account Receivable Turnover, Return On Asset, and Dividend Per Share on stock prices in manufacturing companies. The population in this study is all manufacturing companies in the consumer goods sector and the use of the sample used is purposive sampling. The program used to process data is SPSS. Current Ratio has a negative and significant effect on stock price. Debt to Asset Ratio hasn’t a significant effect on stock price. Account Receivable Turnover hasn’t a significant effect on stock price. Return On Assets has a positive and significant effect on stock prices and Dividends Per Share have a negative and significant effect on stock prices. Current Ratio, Debt to Asset Ratio, Account Receivable Turnover, Return On Asset and Dividend Per Share have a significant effect on stock price. Keyword: Stock price, Current Ratio, Debt to Asset Ratio, Account Receivable Turnover, Return On Asset, Dividen per Share.
Faktor - Faktor Fundamental Terhadap Earning Per Share Pada Perusahaan Perbankan BUMN Fransisco Fransisco; Kelly Prasetyo; Surya Surya; Thomas Firdaus Hutahean; Saut Maruli Tua Pandiangan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9591

Abstract

This study is to obtain a bachelor's degree in Accounting. The study was used to find knowledge about 4 fundamental elements, namely DER, ROE, PER & PBV on EPS of banks verified on the IDX from 2018-2021. This study has a population of BRI, BUMN, BMRI, BNI and BTN whose reports have been on the IDX since 2018-2021. using a saturated sampling technique sample of 64 covering 4x16 (quarterly). The data uses a purposive sampling method and is collected using a file study technique using legacy studies, namely searching files, books and others, then collecting it from the internet, which includes quarterly financial data from 2018-2021 on BUMN on the IDX. The report is related to DER, ROE, PER & PBV. whose data is on the IDX. Keywords: Fundamental,Earning Per Share,Banking
PENGARUH FEE AUDIT, AUDIT TENURE, REPUTASI AUDITOR, KOMITE AUDIT, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022 Agnes Wijaya; Thomas Firdaus Hutahean; Saut Maruli Tua Pandiangan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.10188

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh fee audit, audit tenure, reputasi auditor, komite audit, rotasi audit terhadap kualitas audit perusahaan manufaktur pada tahun 2019-2022. Dari beberapa perusahaan yang melakukan manipulasi laporan keuangan, terdapat beberapa perusahaan yang memperlihatkan bahwa masalah kualitas audit penting untuk diperhatikan oleh perusahaan. Beberapa aktivitas manipulasi laporan keuangan antara lain overstating asset dan penjualan, penggunaan akrual untuk meningkatkan/menurunkan biaya diskresi, pengelolaan utang/ekuitas yang suboptimal. Faktor mempengaruhi kualitas audit pada suatu perusahaan, diantaranya adalah audit tenure, reputasi auditor, komite audit, dan fee audit. Penelitian ini menggunakan penelitian kuantitatif dengan sampel yang digunakan adalah 143 perusahaan. Metode analisis data menggunakan regresi linier berganda. Purposive sampling digunakan sebagai metode pengambilan sampel. Dapat disimpulkan fee audit, reputasi auditor, komite audit berpengaruh secara signifikan terhadap kualitas audit. Sedangkan audit tenure dan rotasi audit tidak berpengaruh terhadap kualitas audit. Pengujian secara simultan menunjukkan fee audit, audit tenure, reputasi auditor, komite audit, dan rotasi audit berpengaruh signifikan terhadap kualitas audit.
Co-Authors Agnes Wijaya Deli Prasasti Togatorop Fransisco Fransisco Hotma Mentalita Inka Christiani Sinaga Kelly Prasetyo kelvin kelvin Saut Maruli Tua Pandiangan Surya Surya