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All Journal International Journal of Humanities Education and Social Sciences BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan
Seniwati Sembiring
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Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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KAJIAN KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 Uci Ramadhani Yagub; Seniwati Sembiring; Aria Masdiana Pasaribu
BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Vol. 1 No. 1 (2021): Februari 2021
Publisher : Fakultas Ekonomi Universitas Al-Azhar Medan

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kajian Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019. Populasi dalam penelitian ini sebanyak 15 perusahaan. Sampel penelitian diperoleh dengan metode purposive sampling, karakteristik sampel menyebabkan8 perusahaan tereliminasi, sehingga perusahaan yang menjadi sample adalah 7 perusahaan. Data penelitian ini meliputi 5 periode pengamatan sehingga diperoleh 35 data observasidengan menggunakan SPSS versi 22. Dan metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menyimpulkan bahwa secara parsial variabel Current Ratio (CR) tidak berpengaruh terhadap Harga Saham, Earning Per Share (EPS) berpengaruh terhadap Harga Saham, sedangkan variabel Debt to Equity Ratio (DER), Price Earning Ratio (PER) tidak berpengaruh terhadap Harga Saham. Secara simultan Current Ratio (CR), Debt to Equity Ratio (DER), Earning Per Share (EPS), Price Earning Ratio (PER) berpengaruh terhadap Harga Saham.
The Role of Accounting And Auditing Organization For Islamic Financial Institutions (AAOIFI) in Sharia Statement Of Fiancial Accounting Standards (PSAK) Seniwati Sembiring; Ahmad Muhajir
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 4 (2024): IJHESS FEBRUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v3i4.924

Abstract

This research is intended to provide an understanding of Islamic financial accounting standards. In carrying out its sharia principles, sharia banks must also uphold the values of justice, trust, partnership, transparency and mutual benefit for both the bank and for customers which are the pillars in carrying out muamalah activities . With the rapid growth rate of Islamic Financial Institutions in the world, an appropriate standard is needed in presenting financial reports to overcome differences in the preparation of each country. The role of AAOIFI in this regard has greatly contributed in terms of the formulation of standards, although in practice there are many obstacles to its application, moreover the standard that is widely used by countries is IFRS and it is not easy for countries to adopt AAOIFI standards in a short time . Most of the standards used by Islamic banking follow the AAOIFI standards adopted in the Sharia PSAK but in relation to IFRS standards are also applied as long as they do not conflict with sharia principles and values.
Co-Authors Ahmad Muhajir Pasaribu, Aria Masdiana Uci Ramadhani Yagub