Claim Missing Document
Check
Articles

Found 17 Documents
Search

PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, EARNING PER SHARE, NET PROFIT MARGIN TERHADAP HARGA SAHAM Erika Agustin; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/gwpnp796

Abstract

This research aims to examine the influence of Current Ratio, Debt to Equity Ratio, Earning Per Share, Net Profit Margin on Stock Price. Current Ratio, Debt to Equity Ratio, Earning Per Share, Net Profit Margin as an independent variable, Stock Price as the dependent variable. This research uses secondary data with a population 44 companies, namely on Nikel sub sector mining companies listed on the Indonesia Stock Exchange in 2021-2024, 36 (thirty six) companies are the research sample with the observation year 2021-2024. The sampling technique used was purposive sampling with the multiple linear regression analysis method. The results of the research show that simultaneously Current Ratio, Debt to Equity Ratio, Earning Per Share, Net Profit Margin influences Stock Price. Partially, Current Ratio and Debt to Equity Ratio have a positive influences Stock Prices, Earning Per Share has a negative influences Stock Price, while Net Profit Margin have no effect on Stock Prices
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), RETURN ON EQUITY (ROE), DAN UMUR PERUSAHAAN TERHADAP HARGA SAHAM Suci Herawati; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/r29dqm04

Abstract

This study aims to examine the effect of Current Ratio, Debt to Equity Ratio. Return On Equity, Company Age on Stock Price. Current Ratio, Debt to Equity Ratio, Return On Equity, Company Age as independent variables. While Stock Price as the dependent variable. This study uses secondary data with a population of 44 companies, namely nickel sub-sector mining companies listed on the Indonesia Stock Exchange in 2021-2024, as many as 13 (thirteen) companies that are research samples with observation years 2021-2024. The sampling technique used is purposive sampling with multiple linear regression analysis methods. The results of this study indicate that simultaneously Current Ratio, Debt to Equity Ratio, Return On Equity, Company Age have an effect on Stock Price. Partially Current Ratio, Return On Equity, Company Age have no effect on Stock Price while Debt to Equity Ratio has an effect on Stock Price.
PENGARUH RETURN ON ASSETS, CURRENT RATIO, DEBT TO EQUITY RATIO, DAN EARNING PER SHARE TERHADAP HARGA SAHAM Tantyazhari Utami; Dicky Arisudhana
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4rn5xy50

Abstract

This study investigates the influence of Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Earnings Per Share (EPS) on the stock prices of non-cyclical food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Using a purposive sampling method on 51 companies, this research analyzed 204 observational data through multiple linear regression. The results indicate that CR and EPS have a significant positive impact on stock prices, while DER has a significant negative impact. Conversely, ROA was found to have no significant effect. These findings suggest that during the post-pandemic economic recovery, investors in this defensive sector prioritized corporate liquidity, a healthy capital structure, and direct shareholder returns over asset utilization efficiency when making investment decisions.
PENGARUH UKURAN PERUSAHAAN, RETURN ON EQUITY, RETURN ON INVESTMENT, NET PROFIT MARGIN TERHADAP HARGA SAHAM Syifa Rizqiyyah; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/j4ny5y09

Abstract

This research aims to test the effect of company size, return on equity, return on investment and net profit margin on stock prices. Company size, return on equity, return on investment and net profit margin as independent variables. Stock prices are a dependent variable. This study used secondary data with a population of 44 companies, namely nickel sub-sector mining companies listed on the Indonesia Stock Exchange in 2021-2024, as many as 36 companies were samples of research with the 2021-2024 observation year. The sampling technique used is purposive sampling by multiple linear regression analysis methods. The results of this study show that the size of the company and Return On Equity have no effect on stock prices. Meanwhile, Return On Investment and Net Profit Margin have an impact on stock prices.
PENGARUH GROSS PROFIT MARGIN, EARNING PER SHARE, NET PROFIT MARGIN, DAN UMUR PERUSAHAAN TERHADAP HARGA SAHAM Nicholas Nicholas; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 5 (2025): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/tfk97v60

Abstract

The purpose of this study was to determine the effect of Gross Profit Margin, Earning Per Share, Net Profit Margin, Firm Age on Stock Price. The sample in this study amounted to 36 nickel sub sector mining companies listed on the Indonesia Stock Exchange in 2020-2024. The sampling technique used in this study was purposive sampling with multiple linear regression analysis methods and using the SPSS version 20.0 program. The results of this study indicate that simultaneously the variables Gross Profit Margin, Earning Per Share, Net Profit Margin, Firm Age affect the Stock Price. While partially Gross Profit Margin, Net Profit Margin, and Company Age have no effect on Stock Prices.
PELATIHAN AKUNTANSI DASAR SEBAGAI PENDEKATAN DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS PENGURUS KOPERASI SIMPAN PINJAM Dicky Arisudhana; Sugeng Priyanto; Taqwa Putra Budi Purnomo Sidi Hiram; Indah Rahayu Lestari
Jurnal Padamu Negeri Vol. 2 No. 4 (2025): Oktober : Jurnal Padamu Negeri (JPN)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pbedry71

Abstract

Savings and loan cooperatives play a vital Impact on enhancing the local economy, with a focus on rural and urban areas that lack adequate access to formal financial services. A major obstacle encountered by these entities is cooperatives is the need to manage their finances efficiently through a well-organized and transparent accounting system. Therefore, community service activities, including basic accounting training for partners, namely the managers of Localized cooperative financial institutions specializing in savings and credit in the neighborhood of cluster area GPE Estate, East Pamulang, are crucial for improving the managers' managerial capabilities, particularly in managing cooperative financial administration using accounting. The training implementation approach was participatory and collaborative, encompassing problem identification, field surveys, preparation of training materials, provision of training on accounting concepts and practices, and monitoring and evaluation activities. The evaluation results of the training activities showed an increase in partners' knowledge and skills in understanding and mastering accounting practices. This was evident in the increase in the average test score of participants, from 59.5 before the training to 79.7 after the training. This increase indicates a significant change in participants' understanding of the material presented. This situation indicates that the training activities have a positive impact on increasing transparency in cooperative financial management. By preparing more transparent and easy-to-understand financial reports, members gain greater trust and are encouraged to actively participate in cooperative management. This increased trust has the potential to reduce the potential for internal conflict and support the sustainability and stability of cooperative operations.
PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, UKURAN PERUSAHAAN, SOLVABILITAS, TERHADAP AUDIT DELAY Farid Fadillah; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi (in progress)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ktgc7708

Abstract

A corporation's attested financial statement functions as a referential instrument for optimizing corporate performance, a condition which stimulates the interest of foreign investors to allocate capital to the firm. Superior-quality financial audit reports instill a high degree of confidence in their respective users. The primary objective of this empirical investigation is to ascertain the influence of company age, profitability, company size, and solvency upon the phenomenon of audit delay. The research population comprises non-cyclical consumer firms operating within the food & beverage sub-sector, as listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Sample selection was conducted employing a purposive sampling methodology based on pre-defined criteria, culminating in a final sample of 64 corporate entities. This investigation utilizes multiple linear regression analysis, facilitated by the SPSS Version 23 statistical software package. The empirical findings reveal that company age demonstrates no significant influence on audit delay. Conversely, profitability, operationalized as return on assets, and company size, quantified by firm size, both exert a statistically significant negative influence on audit delay. In contrast, solvency, proxied by the debt-to-asset ratio, exhibits a statistically significant positive influence on the same dependent variable.