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Journal : Economic Reviews Journal

Pengaruh Current Ratio, Return on Equity dan Debt to Equity Ratio Terhadap Harga Saham pada Perusahaan Manufaktur Sub Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2023 Selvia, Mey; Devyanthi Syarif
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.474

Abstract

With a focus on manufacturing companies in the property and real estate subsector listed on the Indonesia Stock Exchange, the purpose of this study is to ascertain the impact of current ratio, return on equity, and debt to equity ratio on stock prices for the years 2014–2023. This study employs a quantitative methodology that combines a verification and descriptive strategy. The traditional assumption test, multiple linear regression, Pearson correlation coefficient, determination coefficient, and hypothesis testing with partial (t-test) and simultaneous (f-test) tests are among the statistical testing techniques used. Sixty financial reports from businesses in the Manufacturing Companies in the Property and Rail Estate Sub-Sector provided the sample data. Purposive sampling combined with nonprobability sampling is being used. IBM SPSS version 26.0 was the analysis tool used in this investigation. According to the study's findings, stock prices are somewhat influenced by the current ratio, return on equity, and debt to equity ratio. Stock prices are significantly impacted by the study's concurrently obtained current ratio, return on equity, and debt to equity ratio.
Pengaruh Sistem Informasi Akuntansi Sistem Pengendalian Internal dan Kompetensi Sumber Daya Mausia Terhadap Kualitas Laporan Keuangan pada Pusat Pengembangan Sumber Daya Manusia, Geologi Mineral dan Batubara Kota Bandung Dwi Oktaviani, Mega; Devyanthi Syarif
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.481

Abstract

The aim of this research was to investigate, using a descriptive and verification approach, the impact of Accounting Information Systems, Internal Control Systems, and Human Resource Competence on the Quality of Financial Reports. 42 individuals who received research samples from the Center for Human Resource Development, Mineral and Coal Geology, Bandung City, were given questionnaires as part of the data gathering process, which also involved fieldwork and library research. A quantitative approach was taken in this investigation. Using the Classical Assumption Test, Multiple Linear Regression Analysis, Correlation Coefficient and Determination Coefficient, and hypothesis testing with the SPSS version 26 application, to quantify the extent of independent variables' partial and simultaneous influence on dependent variables. The findings demonstrated that the quality of financial reports was significantly impacted by the accounting information system, positively impacted by the internal control system, and negatively impacted by human resource competency. The Quality of Financial Reports was Affected by the Internal Control System, the Accounting Information System, and Human Resource Competence All at the Same Time.