JRAM (Jurnal Riset Akuntansi Multiparadigma)
Vol 5, No 1 (2018): Juli

ANALISIS CAPITAL BUDGETING DALAM MENINGKATKAN KEPUTUSAN INVESTASI PADA PT. SAMUDERA INDONESIA

Heny Triastuti Kurnia Ningsih (Universitas Islam Sumatera Utara)
Sonia Fara Diba (Universitas Muhammadiyah Sumatera Utara)



Article Info

Publish Date
05 May 2018

Abstract

The research aims to analyze whether capital budgeting plays the role to improve investment decisions in the PT. Samudera Indonesia. The instrument used for data collection in this research is document of the company in spanning 2011-2016 and process of analyzing involves capital costs data. The results show that the effect of capital budgeting does not play the role to increase the value of the investment decision in 2014 and 2016, while in 2012, 2013 and 2015 value of DER is contributed to increase the investment decisions. Some factors that might influence the level of investment decisions are sales stability, asset structure, funding structure, profitability, taxes, controlling, management attitude, lender attitude, and rating appraisal agency, market condition, internal condition of company and financial flexibility.

Copyrights © 2018






Journal Info

Abbrev

JRAM

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

The manuscript was written for JRAM (Jurnal Riset Akuntansi Multiparadigma) should be an original research paper either theoretically or empirically which sufficiently contributes novelty to accounting and auditing literature. This journal provides immediate open access to its content on the ...