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Analisis Pengaruh Debt To Equity Ratio (DER), Laba dan Ukuran Perusahaan terhadap Return Saham pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016 Firdausa Nuzula; Nasiruddin; Indah Dewi Mulyani; Dumadi; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

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There is an increase and decrease in the share price of the LQ-45 company listed on the Indonesia Stock Exchange. The share price of the LQ-45 company is experiencing instability. This study aims to analyze the effect of debt to equity ratio (DER) information, profit, and company size on stock returns in LQ-45 companies listed on the Indonesia Stock Exchange for the 2012-2016 period. The variables used in this study are debt to equity ratio (DER), profit and company size as independent variables, stock returns as dependent variables. This study used 25 samples of LQ-45 companies listed on the Indonesia Stock Exchange (IDX). The data used is secondary data, namely financial statements and shares of LQ-45 companies listed on the Indonesia Stock Exchange (IDX), namely DER, profit, company size and stock returns. Samples were selected using the purposive sampling method. The data type used is secondary data. Data analysis using descriptive statistics, classical assumption testing and multiple regression analysis. The results of this study show that the debt to equity ratio has a significant effect on stock returns. Meanwhile, the variable profit and company size did not have a significant effect on stock returns.

Faktor-Faktor Fundamental yang Mempengaruhi Harga Saham (Study Empiris pada Perusahaan Manufaktur) Azizah; Hilda Kumala Wulandari; Anisa Sains Kharisma; Indah Dewi Mulyani; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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This study was conducted to determine and analyze the level of influence of Current Ratio (CR), Debt to Equity Ratio (DER), Earning Per Share (EPS) and Return On Equity (ROE) on stock prices in manufacturing companies that were flattened on the IDX for the 2016-2018 period. The population contained in this study is the financial statements of manufacturing companies that are flattened on the IDX for the 2016-2018 period. The selection of samples used in the study was purposive sampling with predetermined criteria in accordance with the purpose of the study, so that there were 17 samples using the IBM SPSS program. The results of this study explain that: CR has a significant influence on stock prices, DER partially does not have a significant influence on stock prices, EPS partially has a significant influence on stock prices, ROE partially has a significant influence on stock prices partially, CR, DER, EPS and ROE simultaneously have a significant influence on stock prices

Aktivitas Komite Audit dan Dewan Direksi Independen terhadap Kinerja Keuangan pada Perusahaan yang terindeks LQ45 Periode 2017-2019 Susi Sunanti; Nur Afridah; Andi Yulianto; Indah Dewi Mulyani; Hilda Kumala Wulandari
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Many previous studies have stated that financial performance such as the activities of the audit committee, independent board of directors can affect firm value. These results are confirmed by agency theory in financial performance in companies. The research also tries to prove again the confirmation of the previous or previous agency theory. This research was carried out on issuers of financial and banking institutions that were listed on the Indonesia Stock Exchange at the end of 2019, starting from the 2017 to 2019 research period. The sample used was purposive sampling technique, obtained 61 issuers as samples, then the data was analyzed by regression. multiple linear. The results of this study indicate that the activities of the audit committee and the board of directors of financial performance have an influence on the company's financial performance. This research can be said to be quite effective in working for the company, especially the sample in this study during the observation period. This is reflected by two of the three variables that have a significant effect on firm value as a reflection of the response to agency theory informed by the sample firms.

Analisis Ekonomi Menurun dan Suku Bunga Besar terhadap Kredit Macet pada Koperasi Permodalan Nasional Madani Mekar, Kabupaten Brebes Rita Isnaeni; Nasiruddin; Andi Yulianto; Nur Afridah; Anisa Sains Kharisma
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Bad debts are often a problem in financial institutions, both government-owned and privately owned financial institutions, because they can interfere with the company's operations. Mekar's National Madani Capital (PNM) as a state-owned financial institution must also understand what aspects can encourage bad debts. The purpose of this study was to analyze the effect of declining economies and large interest rates on bad debts at the PNM Mekar cooperative, Brebes. This study used primary data and the study used was multiple linear regression analysis. The results of the study prove that simultaneously the economy grows and interest rates can affect bad debts and both can explain credit strongly. Partially the economy grew insignificantly on bad debts while interest rates had a significant direct effect on bad debts.

Dampak Indikator Rasio Keuangan terhadap Profitabilitas Bank Umum Konvensional di Indonesia Sasti Wulandari; Yenny Ernitawati; Nur Afridah; Andi Yulianto; Indah Dewi Mulyani
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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This study aims to measure the performance of a bank in terms of risk, income, and capital in Conventional Banks in Indonesia in the period 2017 to 2019. The data in this study used a sample of 42 Conventional Banks in Indonesia from 2017 to 2019. NonPerfoming Financing is to measure the quality of an asset, credit risk (financing), liquidity risk is promulgated by the financing to deposit ratio, and the size of a company is measured using total assets. Return on equity and net interest margin are used to measure efficiency analysis. Meanwhile, capital is measured using capital adequacy. The financial statement data used in this study consisted of ROE, FDR, NPF, BOPO, CAR, NOM and Bank Size. The data in this study shows a relationship with the indicators of a financial profitability ratio in Conventional Banks. Based on an analysis and interpretation of the data that has been carried out, it can be concluded that only one ratio, namely the size of the bank, has a positive influence on ROE, while the financing to deposit ratio, nonperfoming financing, operating costs, capital adequacy ratio, net interest margin does not have a significant effect on ROE in Conventional Banks.

Pengaruh Jumlah UMKM dan Modal UMUM terhadap Pertumbuhan Ekonomi di Kabupaten Brebes Dewi Safitri; Titi Rahmawati; Dumadi; Maftukhin; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 2 (2020): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v2i2.970

Micro, small and medium enterprises (MSMEs) are one of the business sectors that can grow and develop in the economy in Brebes. MSMEs are a good place to create jobs planned by both the government, the private sector and individual businesses. This research is a descriptive research with a quantitative approach that uses primary data as a source of data. Data collection techniques in the form of field research (field research). The purpose of the study is to analyze the influence of the number of MSMEs and MSME capital on economic growth in Small Medium Enterpreses activities in Brebes both partially and simultaneously. The data analysis techniques used in this study are classical assumption analysis and multiple linear regression. Hypothesis testing using multiple linear regression analysis, with the help of the SPSS program. The results of the study simultaneously showed that the number of MSMEs had a positive influence and a significant value of 0.00 > 0.005 and the influence of MSME capital had a positive influence and a significant value of 0.00 > 0.005 on the economic growth of Small Medium Enterpreses activities in Brebes. The results of the persial test show that the influence of the number of MSMEs and MSME capital has a significant effect on the economic growth of Small Medium Enterpresses activities in Brebes.

Non Debt Tax Shield, Struktur Aktiva, Profitabilitas dan Ukuran Perusahaan terhadap Kebijakan Hutang Perusahaan pada Sektor Pertambangan yang Terdaftar di BEI Melly Pitria Indriani; Yenny Ernitawati; Anisa Sains Kharisma; Maftukhin; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 1 (2021): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i1.976

Maintaining the sustainability of the company can be done by paying attention to the company's financial management. If the company's internal funding sources do not reach its operational costs, the option that can be chosen is to use external funding sources (debt). The purpose of this study is to prove whether there is an effect of non-debt tax shield, asset structure, profitability and firm size on debt policy. Sampling used purposive sampling technique. The analysis technique uses multiple linear regression with the help SPSS. Partially the results determine the non-debt tax shield variable has a negative effect on debt policy. However, the asset structure and profitability variables have a significant positive effect on debt policy and the firm size variable shows no effect on the company's debt policy. Simultaneously, non-debt tax shield, asset structure, profitability and firm size affect the company's debt policy.

Pengaruh Periode Perputaran Persediaan dan Pertumbuhan Penjualan terhadap Profitabilitas pada CV Dian Ayu Setiabudi Brebes Bambang Kuryanto; Maftukhin; Hilda Kumala Wulandari; Dumadi; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i2.983

Profitability is an important part for every company because the amount or not of profitability obtained will affect the company's financial condition. In addition, inventory turnover is also an important part of the company if the company is able to increase inventory turnover properly which will increase profitability quickly. Sales turnover is also an important thing for companies that affect profitability. If sales increase, then profitability will also increase. The purpose of this study was to determine the effect of inventory turnover, and sales growth on profitability in the company CV Dian Ayu Setiabudi. The type of research used in this study is a type of quantitative research data, which is carried out by processing data with the help of the SPSS application. The data is presented in the form of a table presented in the study and concludes the results of research related to the effect of inventory turnover and sales growth on profitability on CV Dian Ayu Setiabudi. The results of this study show that partial inventory turnover has a significant influence on profitability, partial sales growth has a significant influence on profitability, periods of turnover and sales growth simultaneously have a significant positive effect on profitability.

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