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INDONESIA
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Published by Universitas La Tansa Mashiro
ISSN : 23376112     EISSN : 28072804     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 April 2013, sebagai terbitan perdana, berkala ini berganti nama menjadi Jurnal Studia Akuntansi dan Bisnis. Frekuensi terbit yakni tiga kali setahun yaitu bulan April, Agustus, dan Desember. Jurnal Studia Akuntansi dan Bisnis memiliki fokus dan ruang lingkup : Ilmu akuntansi Ilmu manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 10, No 2 (2022)" : 6 Documents clear
PENGARUH NET PROFIT MARGIN (NPM), RETURN ON ASSET (ROA), DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM Sri Intan Purnama; Intan Sari
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.759

Abstract

This research is motivated by the importance of stock prices which is a factor that must be considered by investors in investing because stock prices show the performance of the issuer. This study aims to examine the effect of Net Profit Margin (NPM), Return On Asset (ROA), and Return On Equity (ROE) both partially and simultaneously on stock prices in primary consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2017-2021. The data used in this study were obtained from secondary data in the form of annual financial report. The population in this study amounted to 105 companies and samples taken using purposive sampling techniquie were 34 companies. The analysis technique used is classical assumption test and hypothesis testing using SPSS v.20. The results of the analysis carried out show that partially Net Profit Margin (NPM) has no significant effect on stock prices, Return On Asset (ROA) has no significant effect on stock prices, Return On Equity (ROE) has a significant effect on stock prices. Meanwhile, simultaneously Net Profit Margin (NPM), Return On Asset (ROA), and Return On Equity (ROE) has a significant effect on stock prices..
PENGARUH KUALITAS AUDIT DAN KONDISI KEUANGAN TERHADAP OPINI AUDIT GOING CONCER PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA Nurlaelah Nurlaelah; Ela Nurlaelah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.764

Abstract

Going concern audit opinion is an opinion that has been issued by the auditor to ascertain whether the company can maintain the company's viability for at least the next year. The going concern opinion received by a company indicates that there are conditions and events that raise the auditor's doubts about the viability of the company. Going concern audit opinion can also be used as an early warning for users of financial statements to avoid mistakes for decision making in the company.This study aims to determine the effect of Audit Quality and Financial Condition on Going Concern Audit Opinions in Manufacturing Companies in the Basic and Chemical Industry Sector listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The method used in this study is a quantitative method, the population in this study is 75 companies, then the sample is determined using purposive sampling technique and the sample is 15 companies. The method used in this analysis is Logistic Regression Analysis using SPSS V.25 application. In this study it can be shown that: (1) Audit quality has no significant effect on the Going Concern Audit Opinion. (2) Financial condition has no significant effect on Going Concern Audit Opinion. (3) Audit Quality and Financial Condition simultaneously have no significant effect on Going Concern Audit Opinion.
PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN ON ASSETS (ROA) PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Herlina Herlina; Siti Mudawanah; Ahmad Febru Yulyana
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.793

Abstract

This research aims to determine the influence of Intellectual Capital which consists of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) on the Return on Assets (ROA) of Food and Beverage Companies listed on the Stock Exchange Indonesia.The population of this research is food and beverage companies that are consistently listed on the Indonesia Stock Exchange during the 2014-2017 period, totaling 18 companies. The sampling technique used was purposive sampling technique. Based on the established criteria obtained a sample of 10 companies. The type of data used is secondary data taken by the documentation method by accessing the site idx.co.id, Sahamok.com, and the official website of each company. The data analysis technique used is multiple regression analysis. The results of this research show that : (1) there is a significant effect between Value Added Capital Employed (VACA) on Return On Assets, with a correlation coefficient of 0.498, and a significant value of 0.009 0.05; (2) there is no significant effect between Value Added Human Capital (VAHU) on Return On Assets, with a correlation coefficient of 0.071 and a significant value of 0.502 0.05; (3) there is a significant influence between Structural Capital Value Added (STVA) on Return On Assets, with a correlation coefficient of 0,000, and a significant value of 0,000 0,05; (4) there is a significant influence between Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) together on Return On Assets, with the R square determination coefficient generated at 64.7 % and significant value 0,000 0,05 and value F count 22,017 Ftable 2.63.
PENGARUH DEBT TO EQUITY RATIO DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Nurhaini Nurhaini; Leni Safitri
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.794

Abstract

The purpose of this research is to test the influence of Earning Per Share and Debt to Equity Ratio to stock price on listed in Indonesia Stock Exchange. This study was conducted using secondary data. The sample technique used is purposive sampling. Of the ten companies, only five companies were selected, because they have complete financial report and earn positive profit respectively in 2010 - 2016. The analysis method used is multiple linear regression analysis. Based on the results of research show that partially Debt to Equity Ratio (DER) does not have a significant influence on stock prices, this is evidenced by t count t table (0.954 2.03452) and its significance greater than the probality value is 0.347 0.05. Partially Earning Per Share (EPS) has a significant influence on stock prices, this is evidenced by t count t table (8.386 2.03452) and its significance is smaller than its probability value of 0.000 0.05. And simultaneously Debt to Equity Ratio (DER) and Earning Per Share (EPS) have a significant effect simultaneously to stock price, this is evidenced by F count F table (40.147 4.14) and its significance is smaller than its probability value is equal to 0.000 0.05. 
PENGARUH ECONOMIC VALUE ADDED (EVA) DAN RETURN ON ASSET (ROA) TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI Imas Fatimah; Tami Sriwijati
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.795

Abstract

Shares are a sign of a statement of capital/fund ownership in a company. The share price has its own important value for the company, if the share price of a company is high this provides an opportunity for the company to get additional investment from investors from its share price increase This research aims to find out if Economic Value Added (EVA) and Return On Asset (ROA) affect the share price of property and real estate companies listed on the Indonesia Stock Exchange. This research uses quantitative motode. The data types in this study are secondary data and samples used by 11 property and real estate companies with nonprobability Samplingand Purposve Sampling sampling techniques. Its analytical techniques are used with classic assumption tests, multiple linear regression analyses, and hypothesis tests consisting of determination coefficient tests (R2) partial testing (t tests), and significance tests (F tests). in this study assisted with spss v.22 application. The results showed that partially Economic Value Added (EVA) had a  significant effect on the share price, while Retrun On Asset (ROA) partially had a significant effect on the share price. Based on simultaneously suggesting that Economic Value Added (EVA) and Retrun On Asset (ROA) together have a significant effect on the share price.
PENGARUH CORPORATE SOSIAL RESPONSIBILITY (CSR) DAN LEVERAGE TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Firmansyah Firmansyah; Martiana Dwi Anggraeni
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.797

Abstract

The purpose of this study was to determine the effect of Corporate Social Responsibility (CSR) and Leverage on kinerja perusahaan both partially and simultaneously. In this study, Corporate Social Responsibility (CSR) is measured by GRI Standards which focus on disclosure of social standards, leverage is measured by Debt to Equity Ratio (DER), while kinerja perusahaan is measured by Return On Asset (ROA). The sample used in this study is a manufacturing company in the consumer goods industry which is listed on the Indonesia Stock Exchange in 2015-2019. By using purposive sampling method, there are 13 companies that meet the criteria to be sampled in this study. Data is collected by downloading annual report data through the website www.idx.co.id. The analytical method used is multiple linear regression analysis, descriptive statistical analysis in this study using the IBM SPSS version 22.0 program. The results of this study indicate that partially Corporate Social Responsibility (CSR) has no effect on Return On Assets (ROA), because the t test results on the CSR variable show that the t-count value is smaller than the t-table (-1.719 2,000), while the Debt to Equity Ratio (DER) has a effect on Return On Assets (ROA), because the results of the t test on the DER variable show that the t-count is smaller than the t-table (-6,307 2,00). Simultaneously (together) Corporate Social Responsibility (CSR) and Debt to Equity Ratio (DER) have a significant effect on Return on Assets (ROA) because the F test results show that the value of Fcount Ftable (19,915 3,14).

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