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Pengaruh Profitabilitas, Solvabilitas, Dan Rasio Aktivitas Terhadap Return Saham Dengan Nilai Perusahaan Sebagai Variabel Intervening Pada Perusahaan Consumer Goods Industry Yang Terdaftar Di Bei Haryono Haryono; Aji Sukarno; Budi Santosa; Rizki Muti Agustiani
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 1 (2023): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i1.1803

Abstract

The purpose of this study was to determine and analyze the effect of Debt to Equity Ratio (DER), Earning Per Share (EPS), Price to Earnings to Growth (PEG), Return On Equity (ROE), and Total Assets Turnover (TATO) on stock returns through  the firm value in the consumer goods industry companies for the period 2016-2020, and determine how much influence the Debt to Equity Ratio (DER), Earning Per Share (EPS), Price to Earnings to Growth (PEG), Return On Equity (ROE), and  Total Assets Turnover (TATO) on stock returns through the firm value in the consumer goods industry companies for the 2016-2020 period.  The data used in this study were obtained from www.idx.co.id and www.investing.com with a total of 120 data. Sampling was done by purposive sampling technique.  The data analysis technique used is multiple linear regression analysis, hypothesis testing, and path analysis.  The results showed that firm value was able to mediate the effect of Price to Earnings to Growth (PEG) and Total Assets Turnover (TATO) on stock returns, while firm value was unable to mediate the effect of Debt to Equity Ratio (DER), Earning Per Share (EPS), and  Return On Equity (ROE) on stock returns.
PENERAPAN PSAK 1 DALAM PENYUSUNAN LAPORAN KEUANGAN: STUDI PADA PERUSAHAAN PERTAMBANGAN ENERGI YANG TERDAFTAR DI BEI Ghina Kemala Dewi; Ashar Basyir; Dini Andriyani; Rizki Muti Agustiani
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.126

Abstract

PSAK 01 is an accounting standard that regulates the presentation of financial statements. The conformity of financial statements with PSAK can demonstrate a company's credibility and influence decision-making by various parties. The purpose of this study was to determine the presentation of financial statements in energy mining companies and their compliance with PSAK No. 1. This study employed qualitative research using purposive sampling to determine the sample, and 10 companies were selected. Data were obtained from the financial statements of energy mining companies. This study evaluated the financial statements of energy mining companies, beginning with a comparative analysis of the research subjects using the concept of comparability in terms of accounting policies and financial statement presentation. Then, it was adjusted and compared between the financial statements of energy mining companies and PSAK No. 1 concerning the Presentation of Financial Statements. Based on the discussion and research results, it can be concluded that the financial statements presented by energy mining companies are in accordance with PSAK 1. However, they do not include information regarding dividend distribution to shareholders.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY, DAN TOTAL ASSET TURNOVER TERHADAP PERTUMBUHAN LABA PERUSAHAAN BUMN Basyir, Ashar; Wigiyanti; Dyah Palupi; Rizki Muti Agustiani
Jurnal Ekonomi dan Pendidikan Vol. 22 No. 2 (2025)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jep.v22i2.94557

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan, yaitu Current Ratio, Debt to Equity Ratio, Return on Equity, dan Total Asset Turn Over terhadap pertumbuhan laba pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) baik secara parsial maupun simultan. Objek dari penelitian ini adalah Perusahaan BUMN yang tercatat pada BEI periode 2020-2024. Dengan metode purposive sampling, maka sesuai kriteria terdapat 17 perusahaan yang menjadi sampel pada penelitian ini. Metode analisis yang digunakan dalam penelitian ini adalah regresi data panel dengan bantuan Eviews 12. Berdasarkan hasil penelitian menunjukkan Current Ratio berpengaruh terhadap pertumbuhan laba. Debt to Equity Ratio tidak berpengaruh terhadap pertumbuhan laba. Return on Equity tidak berpengaruh terhadap pertumbuhan laba. Total Asset Turn Over tidak berpengaruh terhadap pertumbuhan laba. Berdasarkan hasil uji f atau secara simultan Current Ratio, Debt to Equity Ratio, Return on Equity, Total Asset Turn Over tidak berpengaruh terhadap pertumbuhan laba.