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Akuntansi Prima
Published by Universitas Prima Indonesia
ISSN : 20886136     EISSN : 27219291     DOI : https://doi.org/10.34012/japri
Core Subject : Economy,
Economics, Econometrics & Finance
This journal invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: Finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, Derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol. 4 No. 2 (2022): Akuntansi Prima" : 7 Documents clear
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI Paskah Ria Sitorus
Akuntansi Prima Vol. 4 No. 2 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

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Abstract

Capital Market Issuers in Indonesia are divided into several sectors. One of them is the food and beverage sector. So far the author has not found a research focusing on food and beverage sector manufacturing companies. The method that researcher used in this study is associative quantitative research. About the collection techniques of the data are carried out by collecting financial statement documents from www.idx.co.id in the period 2015 - 2017. To analysis the data, the researcher use method like multiple linear regression, coefficient of determination, t test, F test. The sample in this study were 18 companies with data consisting of 3 years. The sample selection is done by purposive method. The results showed that the ratio of liquidity, leverage, profitability and company growth have significant effect toward dividend policy in Manufacturing Companies Sector Food and Beverage Listed on the IDX in 2015 - 2017 amounting to 45.3%. The independent variable which have a dominant influence is the leverage variable.
PENGARUH CURRENT RATIO, NET PROFIT MARGIN, DEBT TO EQUITY RATIO, DAN TOTAL ASSET TURNOVER TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN PERIODE 2018 - 2020 CATHERINE WIJAYA
Akuntansi Prima Vol. 4 No. 2 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

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Abstract

The purpose of this study is to determine the effect of Current Ratio, Net Profit Margin, Debt To Equity Ratio, and Total Asset Turnover on Stock Prices in mining sector companies listed on the Indonesia Stock Exchange in 2018 – 2020. This study is a quantitative study. The population of this research is IDX mining sector companies as many as 47 companies. The research sample used purposive sampling method, so the number of samples was 21 companies. The statistical method used is multiple linear regression analysis. The results showed that partially stated Net Profit Margin, Debt To Equity Ratio, and Total Asset Turnover had an effect on stock prices while the Current Ratio had no effect on stock prices. And also simultaneously states the Current Ratio, Net Profit Margin, Debt To Equity Ratio, and Total Asset Turnover affect the Stock Price. The conclusion of this study is that only Net Profit Margin, Debt To Equity Ratio, and Total Asset Turnover have an effect on share prices in mining sector companies listed on the IDX in 2018 - 2020. Keywords: Current Ratio, Net Profit Margin, Debt to Equity Ratio, Total Asset Turnover, Stock Prices
PENGARUH LIKUIDITAS, PERPUTARAN PERSEDIAAN, PENJUALAN TERHADAP PROFITABILITAS PADA PT.OTO MULTIARTHA PERIODE 2014-2017 Merry Rusida S Merry
Akuntansi Prima Vol. 4 No. 2 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

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Abstract

Penelitian ini bertujuan untuk meneliti pengaruh likuiditas, perputaran persediaan, dan penjualan terhadap profitabilitas pada PT. Oto Multiartha periode 2014-2017. Metode penelitian yang digunakan dalam penelitian ini adalah metode pendekatan kuantitatif, jenis penelitian ini adalah penelitian deskriptif kuantitatif yang bersifat deduktif. Populasi yang digunakan dalam penelitian ini adalah data laporan keuangan bulanan PT. Oto Multiartha pada tahun 2014–2017 dengan sampel sebanyak 48 data. Metode analisis data dalam penelitian ini adalah regresi linier berganda dan uji asumsi klasik. Kesimpulan dari hasil penelitian ini menunjukkan secara simultan likuiditas, perputaran persediaan dan penjualan berpengaruh signifikan terhadap profitabilitas pada PT. Oto Multiartha periode 2014-2017 dengan hasil Fhitung = 5,971 > = Ftabel 2,82. Secara parsial likuiditas berpengaruh negatif dan signifikan terhadap profitabilitas dengan nilai -thitung < -ttabel atau -3,157 < -2,01537, perputaran persediaan tidak berpengaruh dan tidak signifikan terhadap profitabilitas dengan nilai thitung = 0,484 < ttable = 2,01537, penjualan berpengaruh positif dan signifikan terhadap profitabilitas dengan nilai thitung = 2,070 > ttable = 2,01537. Hasil analisis koefisien determinasi diperoleh dari nilai Adjusted R Square sebesar 0,241 artinya 24,1% dari variasi variabel profitabilitas yang dapat dijelaskan oleh variabel independen likuiditas, perputaran persediaan dan penjualan sedangkan sisanya 75,9% dijelaskan oleh variabel bebas lainnya.
ANALISIS PENGARUH INFLASI, BI RATE DAN NILAI TUKAR TERHADAP PERTUMBUHAN PENDAPATAN PERBANKAN DI BEI PERIODE 2017 – 2020 Michelle michelle
Akuntansi Prima Vol. 4 No. 2 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

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Abstract

The purpose of this study to examine and analyze the effect of inflation, BI rate, value exchange andOperating Expenser Operating Income on Revenue Growth Banking on the IDX for the period 2017 - 2022.This search is a descriptive study. The population of this study is all banks listed on the Indonesia StockExchange as many as 45 companies. The research sample used purposixe sampling technique in order toobtain the number of a sample of 27 companies. The statistical method used in regression analysis multiplelinear. The results showed that partially stated inflation and Operating Expenses Operating Income has asignificant effect on growth banking income listed on the IDX for the period 2017 – 2020 while the BI rateand Exchange rate has no effect and is not significant on income growth banks listed on the IDX for theperiod 2017 – 2020. And also simultanaeously state Inflation, Bi rate, Exchange rate and OperatingExpenses Operating Income has an effect sihgnificantly to growth banking revenues listed on the IDX forthe period 2017 – 2020. The conclusion of this study is simultaneously and partially Inflation adn ExpensesOperational Operating Income has a significant effect on growth banking income listed on the IDX for theperiod 2017 – 2020.
Pengaruh Perputaran Total Aset, Likuiditas, Modal kerja, dan Solvabilitas Terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdapat di Bursa Efek Indonesia Periode 2016-2020 Selly Angel Josephine Selly; Mahmuddin Syah Lubis, S.E., M.Si.
Akuntansi Prima Vol. 4 No. 2 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i2.3144

Abstract

This research aims to analyze the effect of Total Asset Turnover, Liquidity, Working Capital, and Solvency on Profitability in Manufacturing Companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The method that researcher used in this study is associative quantitative method. The population of this study were 193 manufacturing companies and a sample of 79 data was obtained through purposive sampling with data consisting of 5 years. The results showed that Total Asset Turnover, Liquidity, and Working Capital have significant effect on Profitability in Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2020. While Solvency has no effect on Profitability in Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2020. Keywords : Total Asset Turnover, Liquidity, Working Capital, Solvency, Profitability
Analisis Faktor-faktor yang Mempengaruhi Kebijakan Hutang pada Perusahaan Manufaktur di BEI VALENCIA SHELINZKY; Cindy Lovianny; Callista Ongko; Jholant Bringg Luck Amelia Br Sinaga
Akuntansi Prima Vol. 4 No. 2 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i2.3174

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh solvabilitas, free cash flow, struktur aset, dan kepemilikan manajerial terhadap kebijakan hutang pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menerapkan metode penelitian kausal dengan teknik pengambilan sampel secara purposive sampling. Jumlah perusahaan yang diteliti adalah 15 perusahaan dengan total sampel sebanyak 45 sampel. Hasil penelitian ini menunjukkan bahwa secara parsial, solvabilitas dan kepemilikan manajerial mempengaruhi kebijakan hutang pada perusahaan manufaktur yang terdaftar di BEI tahun 2018-2020. Free cash flow dan struktur aset secara parsial tidak berpengaruh terhadap kebijakan hutang pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2018-2020. Solvabilitas, free cash flow, struktur aset, dan kepemilikan manajerial berpengaruh secara stimultan terhadap kebijakan hutang pada perusahaan manufaktur di BEI tahun 2018-2020.
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI Sitorus, Paskah Ria; Sitorus, Jessy Safitri; Siahaan, Anggiat Maruli
Akuntansi Prima Vol. 4 No. 2 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i2.2946

Abstract

Capital Market Issuers in Indonesia are divided into several sectors. One of them is the food and beverage sector. So far the author has not found a research focusing on food and beverage sector manufacturing companies. The method that researcher used in this study is associative quantitative research. About the collection techniques of the data are carried out by collecting financial statement documents from www.idx.co.id in the period 2015 - 2017. To analysis the data, the researcher use method like multiple linear regression, coefficient of determination, t test, F test. The sample in this study were 18 companies with data consisting of 3 years. The sample selection is done by purposive method. The results showed that the ratio of liquidity, leverage, profitability and company growth have significant effect toward dividend policy in Manufacturing Companies Sector Food and Beverage Listed on the IDX in 2015 - 2017 amounting to 45.3%. The independent variable which have a dominant influence is the leverage variable.

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