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Journal : JAKBS

Pengaruh Current Ratio, Debt To Equity Ratio, Dan Net Profit Margin Terhadap Pertumbuhan Laba Bersih Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ( Studi Kasus Pada Perusahaan Farmasi Yang Terdaftar di Bursa Efek Indonesia Periode 2019- Irma Sofia; Enny Arita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to examine the influence of the current ratio, debt to equity ratio, and net profit margin on the net profit growth of pharmaceutical sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study was the pharmaceutical sector, the sampling technique used purposive sampling technique, and 11 samples were obtained. The analytical methods used are descriptive anlysis, Classical Assumption Testing and Hypothesis Testing. The result of this research show that the Current Ratio (CR) has a negative effect on the growth of net profit of pharmaceutical sector manufacturing companies with a calculated t value of -1,047 < t table 3,18, Debt To Equity Ratio (DER) has a negative effect on the net profit growth of pharmaceutical sector manufacturing companies with the calculated t value is -0,141 < t table 3,18, and Net Profit Margin (NPM) has a negative effect on the growth of net profit of pharmaceutical sector manufacturing companies with the calculated t value -0,42 < t table 3,18 while simultaneously the Current Ratio (CR), Debt To Equity Ratio (DER), and Net Profit Margin (NPM) have a positive and significant effect on the net profit growth of pharmaceutical sector manufacturing companies with a calculated f value of 0,381 < f table 0,0283.
Pengaruh Return On Asset (ROA), Price Earning Rasio (PER), Earning Per Share (EPS), Debt to Equity Rasio (DER), Price to Book Value (PBV) Terhadap Harga Saham (Study Kasus Pada Perusahaan Media Pertevisian dan Media Masa Yang Terdaftar Di Bursa Efek Indonesia Putri Rahayua; Enny Arita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

The capital market is a means for companies to sell shares in an effort to increase long-term funding needs. With the implementation of new government regulations regarding the closure of analog television broadcasts, the selling value of shares in compact television media companies has decreased. This research examines Return On Assets (ROA), Price Earning Ratio (PER), Earning Per Share (EPS), Debt to Equity Ratio (DER), and Price to Book Value (PBV) which are financial ratios to determine the performance of a company. company. company. This research aims to determine the effect of these five financial ratios on share prices in television media companies listed on the Indonesia Stock Exchange in 2018-2022. With a sample of 4 companies. The results of this research partially (ROA) and (PER) have an effect on stock prices, while (EPS), (DER), and (PBV) have no effect on stock prices.
Pengaruh Struktur Modal, Likuiditas Dan Profitabilitas Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Annisa Shalmi Jhon; Enny Arita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

The aim of this research is to determine the influence of capital structure, liquidity and profitability on the financial performance of companies in the food and beverage subsector manufacturing sector listed on the Indonesia Stock Exchange for the 2020-2022 period. The variable used to measure capital structure is the debt to equity ratio (DER), the liquidity variable is measured by the current ratio (CR), profitability is measured by return on assets (ROA), and the financial performance variable is measured by return on equity (ROE). The population of this research is food and beverage subsector manufacturing companies listed on the IDX for the 2020-2022 period with a total of 84 companies. Using purposive sampling and random sampling, a sample of 25 companies was taken. The analysis technique used is multiple linear regression analysis and hypothesis testing and classical assumption tests are also carried out which include normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests, with an alpha significance level of 5%. The research results show that the capital structure variable (DER) has no influence on ROE. The liquidity variable (CR) has no effect on ROE, while the profitability variable (ROA) has a significant effect on ROE. The variables capital structure (DER), liquidity (CR) and profitability (ROA) simultaneously influence ROE.
Pengaruh Penerapan Good Corporate Governance dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Properti dam Real Estate Yang Terdaftar Di BEI Periode 2020-2022 Wafiq Nurul Azizah; Enny Arita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This research aimed to examine the effect of goost corporate governance that was referred to as managerial oumership, institutional oumership, independent commissioner board, and capital structur which seas referred to as deht to equity ratio (DER); on the firm value was referred to price to book value (PSV) The population was 85 property sector companies and real estate with purposive sampling as the data collection technique in line with that, there were 24 data samples with 3 years of observation (2020-2022) Furthermore, the data used were secondary, in form of companies annual reports, that were list on the indonesia stock exchange (IDX) during 2016-2020. The data analysis technique used descriptive statistics and multiple linear regression with SPSS. The result concluded that on inumagerial ownership and institusional oumership had a positive effect on firm value. However, independent commissioner board, as well as a capital structure (DER), had a significant negative effect on firm value.