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INDONESIA
Journal of Economic, Bussines and Accounting (COSTING)
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 25975226     EISSN : 25975234     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 55 Documents
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Search results for , issue "Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting" : 55 Documents clear
Pengaruh Rasio Profitabilitas dan Likuiditas Terhadap Harga Saham Perusahaan Pada Sektor Property Rafida Khairani; Fati Syafira; Masnika Sinaga; Roryn Chelsi Gea; Lorensisca Sitorus
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1622

Abstract

The purpose of this research is to analyze the effect of profitability and Liqudity on the company's stock price in PropertySector. This research uses a quantitative approach, the type of research used is associative research. The data used are secondary data in the form of company financial statements obtained from the Indonesia Stock Exchange (IDX). In determining the sample of this study using a purposive sampling method that is determining the sample by making certain criteria. The data analysis method uses multiple linear regression analysis. Testing the hypothesis in this study using the t test to determine the effect of individual independent variables on the dependent variable. While the F test is used to determine the effect of Current Ratio (CR), Net Profit Margin (NPM), Return On Assets (ROA) simultaneously on stock prices. The regresion results of this research shows that independent variables like CR and ROA has a positive effect in predicting stock prices. While, the NPM variable has a negative effect in predicting the stock prices. Current Ratio (CR), Net Profit Margin (NPM), and Return On Assets (ROA) simultaneously have a significant effect on Stock Prices. Partially, Current Ratio (CR), and Return On Assets (ROA) have a significant effect on Stock Prices. While Net Profit Margin (NPM) Does not have significant effect on Stock Prices. From the regression coefficient test concluded that 58,8% of the share price can be explained by the independent variables Keywords: Profitability, Liquidity, Stock Prices.
Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Bersih Ester Meafrida Wati Pasaribu; Nanu Hasanuh
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1625

Abstract

The purpose of this study is to determine the effect of production costs and operating costs on net income in the consumer goods industry sector for the 2015-2019 period. The sample selection uses a sampling technique. In order to obtain a sample of 15 companies and a total of 75 data. The regression analysis analysis method used is multiple linear regression analysis through classical assumption tests and hypothesis testing. Based on the results of this study indicate that partially production costs have an effect on net income and other research results partially operational costs have a significant effect on net income. Simultaneously, production costs and operating costs have a significant influence on net income Keywords: Production Costs, Operational Costs, and Net Profits
Pengaruh Return On Asset (ROA) dan Debt To Equity Ratio (DER) Terhadap Harga Saham Bayu Ramadhan; Nursito Nursito
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1660

Abstract

The capital market has an important role in increasing the efficiency of the financial system and is one of the vital financial intermediation institutions in the modern economy of a country. This study aims to examine the effect of ROA and DER on stock prices in automotive and component manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2019. Purposive sampling was used to collect samples from the population, obtained 5 automotive sub-sector companies and components from 13 automotive sub-sector companies and components as samples. So that the number of samples studied was 30 data counted by 6 years. The research method used is descriptive and verification quantitative research methods. Based on the results of research conducted by the author using SPSS 24 for partial and simultaneous tests, namely: ROA has no effect on stock prices, DER is significant positive on stock prices. Simultaneously ROA, DER affect stock prices. Based on the determinant coefficient test, the independent variable affects the dependent variable by 40.7% and there are still 59.3% factors from the variables outside this study. Keywords: ROA, DER, Stock Price
Pengaruh Current Ratio (CR) Dan Debt To Asset Ratio (DAR) Terhadap Return On Asset (ROA) Cindy Febrianti; Sri Suartini
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1661

Abstract

One way to look at a company's financial health is by using financial ratios. This study aims to determine and analyze the effect of Current Ratio (CR), Dept to Asset Ratio (DAR) on Return On Assets (ROA). The research population used is all plastic and packaging companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The research sample consisted of 9 companies selected using purposive sampling method from 14 companies obtained from the website of the Indonesia Stock Exchange (BEI) and the sites of the sample companies. The hypothesis testing method used is multiple linear regression analysis. The results showed that Current Ratio (CR) has an effect on Return On Assets (ROA). And Dept to Asset Ratio (DAR) has no effect on Return On Assets (ROA). Keywords: Current Ratio, Debt to Assets Ratio, Asset Returns
Pengaruh Penjualan Dan Harga Pokok Penjualan Terhadap Laba Bersih Denisa Nurazhari; Dailibas Dailibas
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1663

Abstract

The problems raised in this study are: analyzing, analyzing and analyzing the analysis and sales and cost of goods sold to net income. The listed companies in the cigarette manufacturing sub-sector were IDX 2011-2019. The number of samples taken were 4 (three) cigarette sub-sector companies from 5 cigarette company populations that had published complete annual financial reports during the study period. The sampling technique used was purposive sampling. This thesis is expected to contribute to the development of accounting, especially financial accounting. The research method used is descriptive quantitative method verivicative with multiple linear regression analysis. Based on the results of data analysis, the results were obtained; Sales have a significant positive effect on net income. And the Sales Price in a partial test has a negative effect on net income, on the same or simultaneous test, Sales and COGS are known to have a significant effect on Net Income. Keywords: Sales, COGS, Net Income,
Pengaruh Return On Asset dan Net Profit Margin Terhadap Harga Saham Abdul Hamid; Dailibas Dailibas
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1664

Abstract

In the last few years, the national automotive industry has shown fairly attractive developments that are in great demand. This study aims to examine the effect of ROA and NPM on stock prices in automotive and component manufacturing companies listed on the IDX for the 2014-2019 period. The sample in this study there were 5 companies from 13 companies as a population, sampling using purposive sampling, so that the number of samples studied was 30 data for 6 years. The research method used is descriptive quantitative research methods. Based on the results of the research conducted, the authors concluded with the t test and f test, namely: ROA has a negative effect on stock prices, NPM has a positive effect on stock prices. Simultaneously ROA and NPM have an effect on stock prices. Based on this research, it is known that the stock price can be described as 53.3% by ROA and NPM and there are still 46.7% other factors outside the independent variables in this study that can describe the stock price. Keywords: ROA, NPM, Stock Price.
Pengaruh Current Ratio, Perputaran Persediaan, Debt To Asset Ratio, Growth Dan Size Terhadap Profitabilitas Perusahaan Retail Sektor Trade, Investment dan Service Yang Terdaftar di Bursa Efek Indonesia Annisa Nauli Sinaga; Citra William; Tiffanny Meiluartha; Alviana Celia Jansen
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1678

Abstract

The development of companies nowadays have been growing rapidly and causing intense competition in the market. Trade, service, and investment sector companies are emerging in Indonesia. Thus, this study aims to identify the impact of current ratio, inventory turnover, debt to asset ratio, growth and size towards firm’s profitability in Trade, Service, and Investment Companies Listed in Indonesia Stock Exchange (IDX) from year 2016-2019. The research type of this study is quantitative method. The data is classified as quantitative and ratio scale. This study uses secondary data. The population for this study is 154 trade, service, and investment sector companies listed in Indonesia Stock Exchange (IDX) from year 2016-2019. The sample for this study is 65 trade, service, and investment sector companies listed in Indonesia Stock Exchange (IDX) from year 2016-2019 using observational sampling method. The model of this study is multiple linear regression. The result of this study shows that current ratio, inventory turnover, debt to asset ratio, growth and size partially and simulteneously do not affect firm’s profitability in Trade, Service, and Investment Companies Listed in Indonesia Stock Exchange (IDX) from year 2016-2019. Keywords : Current Ratio, Inventory Turnover, Debt To Asset Ratio, Growth, Size dan Profitability
Pengaruh Penerapan E-SPT, Pengetahuan Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Hadian Wibowo; Endang Mahpudin
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1680

Abstract

This research aims to find out and test the influence of E-SPT Implementation, Knowledge and Socialization on Personal Taxpayer Compliance in TelukJambe Village. The study used quantitative methods using primary data obtained from questionnaires. The population in the study was 620 people. The sample in this study was 86 respondents. The sampling technique used is Purposive Sampling. The results showed that the Implementation of E-SPT had no significant effect on Taxpayer Compliance, Knowledge had a significant effect on Taxpayer Compliance and Socialization had no significant effect on People's Taxpayer Compliance. The influence of E-spt, Knowledge and Socialization together affects Taxpayer Compliance. Keywords: Implementation of E-SPT, Knowledge and Socialization, Taxpayer Compliance
Pengaruh Pelatihan Dan Kompetensi Terhadap Kinerja Pegawai Pada Badan Perencanaan Pembangunan Daerah (BAPPEDA) Kabupaten Bekasi Cindy Ayu Lestari; Anggi Pasca Arnu
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1681

Abstract

The purpose of training is to improve employee competence, so that employees who have inadequate abilities or skills can be provided with training, are friendly in order to boost employee performance to be better. So it means that training and talent competencies greatly affect employee performance. Research methods are activities in the form of data analysis and providing interpretations related to the research objectives. The independent variables are competence and training with the variables served are employee performance. Respondents of this study were employees of the Bekasi District Development Planning Agency (BAPPEDA). The results of the research had a positive and partially significant effect on performance, which had a positive and partially significant effect on performance and independent variables, namely training (X1) and competence (X2) simultaneously. positive and significant effect on performance (Y). Keywords: Training, Competence, Performance.
Pengaruh Rasio Likuiditas, Solvabilitas, Profitabilitas Terhadap Harga Saham Subsektor Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Eka Sholeha Thea; hari sulistyo
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1697

Abstract

Share Price is a reflection of the successful management of the company. A high share price will provide benefits, namely in the form of capital gains and a better image for the company so that it will attract investors to invest in the company. This study aims to determine whether there is an influence between liquidity, solvency and profitability on stock prices either partially or simultaneously. The research sample taken was 11 companies from a total of 19 plantation subsector companies that were listed on the Indonesia Stock Exchange in 2016-2018 with the sampling technique used was purposive sampling technique. The research method used is descriptive and verification, where descriptive uses descriptive statistics and verification uses multiple linear regression analysis and the coefficient of determination. The results of this study partially Current Ratio has no effect on stock prices, Debt to Equity Ratio has a negative effect on stock prices and Return on Equity has negative effects on stock prices. Keywords: Stock Price, Liquidity, Solvency, Profitability

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