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Journal of Economic, Bussines and Accounting (COSTING)
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 25975226     EISSN : 25975234     DOI : https://doi.org/10.31539
Core Subject : Economy,
Economics, Econometrics & Finance
COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. Economics: Public Economics, International Economics, Development Economics, Monetary Economics, Financial Economics, Game Theory. Business: Finance, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, and Ethics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. The mentioned areas above are just indicative, the Board of Editors is in principle welcoming rigorous articles that encompass scientific economics, Bussines and accounting fields on Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 3,395 Documents
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Pengaruh Struktur Modal, Profitabilitas, Dan Kebijakan Dividen Terhadap Nilai Perusahaan Nur Eka Desniati; 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.v4i2.2045

Abstract

Business competition in indonesia very tight make company to sho the best value of company The purpose of thi research is to analyzing the effect of capital structure, profitability, and Dividend Policy on Firm value. The sample research is a companies listed on the indonesia stock Exchange on period of 2014-2018. The type of data used is secondary data. The sampling technique used purposive sampling method. Analitycal technique used are the multiple regression anaysis with a significance level a=5%. The result of this research indicates that variabel capital structure has a positive and significant effect on firm value. profitability has a positive and significant effect on firm value. Dividend Policy has a positive and significant effect on firm value.simultaneousl capital stucture, profitability, Dividen policy, on Firm value by 78,1% and the rest was influenced by other variables. Keywords: Capital Structure, Profitability, Dividen policy, Firm value
Pengaruh Tingkat Suku Bunga, Inflasi Dan Nilai Kurs Terhadap Harga Saham Perusahaan Perhotelan Yang Terdaftar Di Bursa Efek Indonesia Per Triwulannya Periode 2016-2018 Rahmat Dewa Bagas Nugraha; H.M 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.v4i2.2046

Abstract

This study aims to determine and analyze the factors that affect stock prices through appropriate ratio analysis. As for the ratio of interest rates, inflation and exchange rates. Researchers want to know and analyze the effect partially or simultaneously between interest rates, inflation, and exchange rates on stock prices. This research is a quantitative study using secondary data. The object of this research is hotel companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample used in this study were 3 hotel with certain characteristics. The results of research simultaneously using the F test show that there is no influence between interest rates, inflation and exchange rates on stock prices because the calculated value is smaller than the table. Partially with the t test it can be concluded that there is no influence between interest rates on stock prices because the tcount value in the interest rate variable is smaller than the t table. Likewise, the t calculation of inflation and the exchange rate is smaller than the t table, so that there is no partial effect of the two variables on stock prices. Keywords: Stock Prices, Interest Rates, Inflation and Exchange Rates
Pengaruh Struktur Kepemilikan Institusional Dan Financial Leverage Terhadap Manajemen Laba Titania Ayudia; Nesti Hapsari
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.v4i2.2050

Abstract

This study aims to determine whether there is an influence of Institutional Ownership Structure, Debt to Equity Ratio, and Debt to Asset Ratio to the Earnings Management partially or jointly. The method used in this research is descriptive method verification with a quantitative approach sourced from the annual financial statements on manufacturing companies sub sector of food and beverage, and literature studies. The sampling technique uses non probability sampling with purposive sampling technique. The data obtained were analyzed by testing the classic assumption, multiple linear regression analysis and hypothesis testing using t test and f test. This study uses the SPSS version 26 program to process data. The results of this study indicate that, Institutional Ownership Structure does not affect the Earnings Management, Debt to Equity Ratio (DER) have a negative and significant effect the Earnings Management, Debt to Asset Ratio (DAR) have a positive and significant effect the Earnings Management. And simultaneously Institutional Ownership Structure, Debt to Equity Ratio, and Debt to Asset Ratio have a affect the Earnings Management. Keyword : Institutional Ownership Structure, Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Earnings Management.
Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Profitabilitas ( ROE) Yosi Tiani; 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.v4i2.2051

Abstract

This study aims to prove and analyze the effect of Current Ratio and Debt to Equity Ratio to Return on Equity in basic industrial and chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018.These are 76 companies listed on the Indonesia Stock Exchange 2016-2018. Of the 76 listed companies, 10 companies were selected using purposive sampling. The data used in this study are secondary data, with how to collect the information needed from idx in the form of financial statements for 2016-2018. The method used to analyze the relationship between independent variables with the dependent variable is multiple regression method, and assumption test. Results of the discussion shows that simultaneously the independent variables: Current Ratio and Debt to Equity Ratio with the F test, jointly affects the Return on Equity. Result partially with the t test, the variable Current Ratio and Debt to Equity Ratio have an effect against Return on Equity. Keywords : ROE, Debt to Equity Ratio, Current Ratio
Pengaruh Arus Kas Operasi Dan Laba Bersih Terhadap Return Saham Tahun 2016-2019 Anggun Sundari; Dian Hakip Nurdiansyah
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines 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.v5i1.2062

Abstract

This study has the aim of sizzling, analyzing and analyzing the operating flow and net income on stock returns in 2016-2019 in the agricultural sector. This study uses secondary data contained in the Indonesia Stock Exchange. With the sample technique carried out by the author, the authors obtained a sample of this study as many as 8 companies from 21 companies in the agricultural sector, from 2016-2019 with annual data from operating flows and net income to stock returns, resulting in 32 data in this study. The results showed that partially Operating Cash Flow has no effect on Stock Returns and Net Profit does not have a partial effect on Stock Returns, while the results of simultaneous research on Operating Cash Flow and Net Profit have no effect on Stock Returns. Keywords: Operating Cash Flow, Net Income, Stock Return
Pengaruh Debt To Equity Ratio, Current Ratio Dan Quick Ratio Terhadap Return On Assets Galuh Pramesti Irawan; Gusganda Suria Manda
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines 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.v5i1.2089

Abstract

The research purpose to analyze the effect of Debt to Equity Ratio, Current Ratio and Quick Ratio to Return On Assets in Food and Beverage subsector Manufacturing Companies listed on the Indonesia Stock Exchange (IDX). This research uses quantitative methods. The type of data used is secondary data in the form of financial statements during the period 2014 - 2018. This study uses multiple linear regression analysis with a hypothesis test consisting of t test and F test. The results showed that partially Debt to Equity Ratio (DER) has a significant effect to Return On Asset (ROA). Meanwhile, Current Ratio and Quick Ratio had no effect to Return On Assets (ROA). Simultaneously, DER, CR and QR have significant effect on Return On Asset (ROA). Based on the calculation of the Determination Coefficient Test it is known that the R square value is 0.294 or 29.4% which shows that 29.4% ROA can be explained by DER, CR, and QR while the remaining 70.6% is explained by other variables not analyzed in this research. Keywords: DER, CR, QR, ROA
Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Di PT. Otscon Safety Indonesia Muhamad Rizki; Novian Ekawaty
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines 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.v5i1.2158

Abstract

Employees are a dynamic factor in all operational activities within the company. PT. Otscon Safety Indonesia as a company that applies work discipline to employees to be more productive, comply with regulations and policies in order to provide benefits for the company in achieving company goals optimally in the long term. The research has the aim of knowing the partial and simultaneous influence of employee work discipline, the work environment of existing employees on their performance at PT. Otscon Safety Indonesia is descriptively verifiative. Researchers used as many as 110 employees as respondents as samples taken through saturated sampling technique. The path analysis test resulted in the finding of a partial effect of 47.2% between work discipline on employee performance and 11.9% of the work environment on employee performance. The findings amounted to 59.1% of the simultaneous influence of all variables. Researchers found the influence of other variables outside the model, namely 40.9%. Keyword: Work Discipline, Work Environment, Employee Performance
Pengaruh Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Profitabilitas (Retun On Equity) Ratna Rahmawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines 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.v5i1.2164

Abstract

This research aims determine to influence of mudharabah and musyarakah financing to profitability (Return on Equity). The variables in this study use the independent variable mudarabah financing and musyarakah financing while the dependent variable is profitability (Return on Equity). The analytical method used is quantitative analysis through the classical assumption test to analyze the data and multiple regression analysis to determine influence between mudharabah financing and musyarakah financing to profitability (Return on Equity). While the type of data used is secondary data with a sampling technique that is Purposive Sampling of 4 Sharia Commercial Banks during the 2019-2020 period. Based on the results of the study that the mudharabah financing t test is t count > t table (2.493 > 2.045) where the significance value of 0.19 < 0.05 means that mudharabah financing affects profitability (ROE). The results of t test for musyarakah financing are tcount < ttabel (-3.992 < 2.045) and a significance value of 0.000 < 0.05, which means that musyarakah financing has a negative effect on profitability (ROE). Then for the test results f mudharabah financing (X1) and musyarakah financing (X2), fcount > ftabel (8.574 > 3.33) with a significance value of 0.001 < 0.05, which means mudharabah financing and musyarakah financing together influence the effect on profitability (ROE). Keywords: Mudharabah Financing, Musyarakah Financing, Profitability
Pengaruh Kepercayaan, Citra Merek, Keamanan Terhadap Minat Beli Tiket Pada Situs Traveloka Vina Endah Susanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines 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.v5i1.2227

Abstract

This study aims to examine the effect of trust, brand image, and security on ticket buying interest on the Traveloka site (a case study of UST Yogyakarta students). The population in this study used students of the economics faculty majoring in accounting and management at Sarjanawiyata Tamansiswa University Yogyakarta. The type of data in this study uses quantitative data types. The sample method in this study is non-probability and the sampling technique uses purposive sampling. The results of the research simultaneously show a significant value of 0.000 <0.05, which can be concluded that the variables of trust, brand image, and security simultaneously or together have an effect on purchase intention. While the results of the research partially from each variable, there are 2 variables that do not affect, namely the trust variable with a significant value of 0.653> 0.05, it can be concluded that trust has no effect on purchase intention and the security variable with a significant value of 0.070> 0.05 can be concluded that security has no effect on purchase intention. While the brand image variable has a significant value of 0.000 <0.05, it can be concluded that brand image has an effect on purchase intention. Keywords: Trust, Brand Image, Security and Purchase Intention
Pengaruh Loan To Deposit Ratio (LDR), Biaya Operasional, Pendapatan Operasional (BOPO), Kurs, Capital Adequacy Ratio, Ukuran Bank Dan Inflasi Terhadap Non Performing Loan (NPL) Di Perusahaan Perbankan Terdaftar Di BEI Bayu Wulandari; Khetrin Khetrin; Ketryn Seviyani
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines 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.v5i1.2236

Abstract

Financial institutions that provide financial services are known as banking. The purpose of this research is to test and analyze the effect of LDR, BOPO, exchange rate, CAR, bank size and inflation on NPL in banking companies listed on the Indonesia Stock Exchange. The method is quantitative research. This research is explanatory. The research data is classified as quantitative and ratio scale. Data is collected by means of documentation. The population is 45 banks listed on the IDX for the period 2014-2018. The sample is 125 financial statements of banking companies listed on the Indonesia Stock Exchange for the period 2014-2018. The model is multiple linear regression. The results of the study are LDR, BOPO, Exchange Rate, CAR, Bank Size and Inflation have no simultaneous and partial effect on NPL in banking companies listed on the Indonesia Stock Exchange. Keywords: Loan to Deposit Ratio (LDR), Operating Cost of Operating Income (BOPO), Exchange Rate, Capital Adequacy Ratio, Bank Size, Inflation and Non Performing Loan (NPL).

Page 22 of 340 | Total Record : 3395

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