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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 12 Documents
 1   2 
Search results for , issue "Vol. 6 No. 2 (2024): Akuntansi Prima" : 12 Documents clear
PENGARUH EARNING PER SHARE (EPS), RETURN ON ASSET (ROA), CURRENT RATIO (CR), PRICE BOOK VALUE (PBV) TERHADAP HARGA SAHAM (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR PADA LQ45 DI BURSA EFEK INDONESIA (BEI)) Rindu, Rindu Joshua Parulian Nainggolan; H. Manao, Stephen Cornelius; Sinuraya, Bella Ristha Sinuraya; Nasution, M Irsan
Akuntansi Prima Vol. 6 No. 2 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i2.5655

Abstract

This research aims to test and explain the partial and dominant influence of Earning Per Share (EPS), Return On Assets (ROA), Current Raio (CR), Price Book Value (PBV) on the share prices of companies listed on LQ45 on the Indonesia Stock Exchange (IDX). The analytical method used in this research is a quantitative method by testing classical assumptions and statistical analysis, namely multiple linear regression analysis. The sampling method used was purposive sampling. The variables in this research consist of EPS, ROA, CR and PBV as independent variables, and share price as the dependent variable with a total sample of 60 from 30 companies. The results of the analysis show that EPS and ROA have a significant effect on share prices. while CR and PBV do not have a significant effect on stock returns. For further research, it is hoped that other research variables can be added, for example Net Profit Margin (NPM), Debt to Equity Ratio (DER) or Price Earning Ratio (PER).
PENGARUH RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN rahmi, namira ufrida; Simanjorang, Bella Rosa; Pasaribu, Ridoi Gilbert; fan, Yulis
Akuntansi Prima Vol. 6 No. 2 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i2.5732

Abstract

Financial performance is really needed by companies to determine the good and bad of the company's financial condition in a certain period. One way of measuring company performance is using financial ratio analysis. This research aims to examine the effect of liquidity ratios (CR) and Solvency (DER) on financial performance (ROA) in pharmaceutical companies for the 2021-2023 period, both partially and simultaneously. The samples were taken using purposive sampling technique. A sample of 14 companies was obtained from a total population of 15 companies. The sample was selected using a purposive sampling technique. The analysis technique used was descriptive statistics, multiple linear regression. , classical assumption test, hypothesis test (T test and F test) and coefficient of determination. Data processing using the SPSS 26 program. Partial test results show that solvency has a negative and significant effect on financial performance. Liquidity has a positive and significant effect on financial performance. Activities has no effect on financial performance. Meanwhile, simultaneous test results show that liquidity, solvency and activity together have an effect on financial performanc
Pengaruh Profitabilitas,Likuiditas,Solvabilitas,Aktivitas dan Keputusan Investasi Terhadap Nilai Perusahaan Manufaktur yang Terdaftar Di BEI Dengan Sturktur Modal Sebagai Variabel Moderasi sembiring, liasta br sembiring
Akuntansi Prima Vol. 6 No. 2 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i2.5060

Abstract

ABSTRACT The influence of profitability, liquidity, solvency, activity and investment decisions on the value of manufacturing companies listed on the IDX with capital structure as a moderation variable. This study aims to determine the Effect of Profitability, Liquidity, Solvency, Activities and Investment Decisions on the Value of Manufacturing Companies Listed on the IDX with Capital Structure as a Moderation Variable. This study used quantitative methods. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period totaling 235 companies. Based on the sampling technique with purposive sampling, a sample of 69 companies was obtained. Data collection techniques In this study using documentation from financial statements on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The results of this study show that Profitability has a significant positive effect on company value, Liquidity has a significant positive effect on company value, Solvency has a significant positive effect on company value, Activity has a significant positive effect on company value , Activity has a significant positive effect on Company value , Investment decisions have a significant positive effect on company value, Capital structure moderates the relationship of Profitability to company value, Capital Structure moderates the relationship of Liquidity to company value. Keywords : Profitability, Liquidity, Solvency, Activity, Investment Decision, Company Value, Capital Structure
DER DAN CR TERHADAP ROA PADA PERBANKAN DI BEI PERIODE 2020-2022 Nazwa, Karmina
Akuntansi Prima Vol. 6 No. 2 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i2.5572

Abstract

This research aims to determine and analyze the influence of the Debt To Equity Ratio and Current Ratio on the Financial Performance of Banking Companies on the IDX for the 2020-2022 period. In carrying out its business activities, banks need to provide sufficient capital to enable them to operate economically and not experience financial difficulties. Thus debt is an element of the company's capital structure. Capital structure theory explains that a company's financial policy in determining its capital structure aims to optimize company performance. The sampling method was purposive sampling, with a sample size of 96. The data analysis technique was multiple linear regression analysis. The results of this research partially show that DER has no effect on financial performance, while CR has a significant positive effect on financial performance and simultaneously DER and CR have a significant positive effect on financial performance in banking companies listed on the IDX for the 2020-2022 period.
Pengaruh Current Ratio dan Non Performing Loan Terhadap Return on Asset Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Purba, Harapan Kindo Purba
Akuntansi Prima Vol. 6 No. 2 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i2.5698

Abstract

ABSTRAK Pengkajian ini bertarget guna mengamati dampak “Current Ratio(CR) dan Non Performing Loan (NPL) terhadap Return On Asset (ROA) pada perusahaan perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) selama 4 tahun dari 2019 sampai dengan 2022” dengan jumlah sampel 11 perusahaan, memakai tehnik Purposive sampling menjadi cara penetapan sampelnya. Pengkajian ini memakai jenis data sekunder. Metode data anaisis yang dipakai ialah regresi liner berganda Melalui perolehan uji-t CR bernilai sign sejumlah 0,481 > 0,05 yang dimaknai bila CR tidak berdampak pada ROA perusahaan yang terverifikasi di BEI sejak 2019-2022.NPL bernilai sign sejumlah 0,073 > 0,05 dimaknai dengan parsial tidak berdampak pada ROA perusahaan yang terverifikasi di BEI sejak 2019-2022. Dari pengujian F nilai CR serta NPL bernilai sign sejumlah 0,164 > 0,05 yang artinya CR dan NPL secara simultan tidak berdampak pada ROA perusahaan yang terverifikasi di BEI sejak 2019- 2022.
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2020-2022 Fitria, Fariza; Sinaga, Wulan Dari; faris, salman; Ndruru, Hati Nurani
Akuntansi Prima Vol. 6 No. 2 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i2.5702

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Likuiditas Dan Profitabilitas Terhadap Harga Saham Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022. Penelitian ini merupakan jenis penelitian Kuantitatif. Populasi dalam penelitian ini adalah Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia yang berjumlah 32 perusahaan.Teknik pengumpulan data menggunakan dokumentasi laporan keuangan yang di publishkan di website resmi Bursa Efek Indonesia yaitu www.idx.co.id . Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Likuiditas tidak berpengaruh signifikan terhadap harga saham, Profitabilitas memiliki pengaruh signifikan terhadap harga saham dan secara simultan likuiditas dan profitabilitas Bersama sama memepengaruhi harga saham perusahaan perbankan yang terdaftar di bei periode 2020-2022
Pengaruh Profitabilitas,Likuiditas,Solvabilitas,Aktivitas dan Keputusan Investasi Terhadap Nilai Perusahaan Manufaktur yang Terdaftar Di BEI Dengan Sturktur Modal Sebagai Variabel Moderasi sembiring, liasta br sembiring
Akuntansi Prima Vol. 6 No. 2 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i2.5060

Abstract

ABSTRACT The influence of profitability, liquidity, solvency, activity and investment decisions on the value of manufacturing companies listed on the IDX with capital structure as a moderation variable. This study aims to determine the Effect of Profitability, Liquidity, Solvency, Activities and Investment Decisions on the Value of Manufacturing Companies Listed on the IDX with Capital Structure as a Moderation Variable. This study used quantitative methods. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period totaling 235 companies. Based on the sampling technique with purposive sampling, a sample of 69 companies was obtained. Data collection techniques In this study using documentation from financial statements on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The results of this study show that Profitability has a significant positive effect on company value, Liquidity has a significant positive effect on company value, Solvency has a significant positive effect on company value, Activity has a significant positive effect on company value , Activity has a significant positive effect on Company value , Investment decisions have a significant positive effect on company value, Capital structure moderates the relationship of Profitability to company value, Capital Structure moderates the relationship of Liquidity to company value. Keywords : Profitability, Liquidity, Solvency, Activity, Investment Decision, Company Value, Capital Structure
DER DAN CR TERHADAP ROA PADA PERBANKAN DI BEI PERIODE 2020-2022 Nazwa, Karmina
Akuntansi Prima Vol. 6 No. 2 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i2.5572

Abstract

This research aims to determine and analyze the influence of the Debt To Equity Ratio and Current Ratio on the Financial Performance of Banking Companies on the IDX for the 2020-2022 period. In carrying out its business activities, banks need to provide sufficient capital to enable them to operate economically and not experience financial difficulties. Thus debt is an element of the company's capital structure. Capital structure theory explains that a company's financial policy in determining its capital structure aims to optimize company performance. The sampling method was purposive sampling, with a sample size of 96. The data analysis technique was multiple linear regression analysis. The results of this research partially show that DER has no effect on financial performance, while CR has a significant positive effect on financial performance and simultaneously DER and CR have a significant positive effect on financial performance in banking companies listed on the IDX for the 2020-2022 period.
PENGARUH EARNING PER SHARE (EPS), RETURN ON ASSET (ROA), CURRENT RATIO (CR), PRICE BOOK VALUE (PBV) TERHADAP HARGA SAHAM (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR PADA LQ45 DI BURSA EFEK INDONESIA (BEI)) Rindu, Rindu Joshua Parulian Nainggolan; H. Manao, Stephen Cornelius; Sinuraya, Bella Ristha Sinuraya; Nasution, M Irsan
Akuntansi Prima Vol. 6 No. 2 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i2.5655

Abstract

This research aims to test and explain the partial and dominant influence of Earning Per Share (EPS), Return On Assets (ROA), Current Raio (CR), Price Book Value (PBV) on the share prices of companies listed on LQ45 on the Indonesia Stock Exchange (IDX). The analytical method used in this research is a quantitative method by testing classical assumptions and statistical analysis, namely multiple linear regression analysis. The sampling method used was purposive sampling. The variables in this research consist of EPS, ROA, CR and PBV as independent variables, and share price as the dependent variable with a total sample of 60 from 30 companies. The results of the analysis show that EPS and ROA have a significant effect on share prices. while CR and PBV do not have a significant effect on stock returns. For further research, it is hoped that other research variables can be added, for example Net Profit Margin (NPM), Debt to Equity Ratio (DER) or Price Earning Ratio (PER).
Pengaruh Current Ratio dan Non Performing Loan Terhadap Return on Asset Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Purba, Harapan Kindo Purba
Akuntansi Prima Vol. 6 No. 2 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i2.5698

Abstract

ABSTRAK Pengkajian ini bertarget guna mengamati dampak “Current Ratio(CR) dan Non Performing Loan (NPL) terhadap Return On Asset (ROA) pada perusahaan perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) selama 4 tahun dari 2019 sampai dengan 2022” dengan jumlah sampel 11 perusahaan, memakai tehnik Purposive sampling menjadi cara penetapan sampelnya. Pengkajian ini memakai jenis data sekunder. Metode data anaisis yang dipakai ialah regresi liner berganda Melalui perolehan uji-t CR bernilai sign sejumlah 0,481 > 0,05 yang dimaknai bila CR tidak berdampak pada ROA perusahaan yang terverifikasi di BEI sejak 2019-2022.NPL bernilai sign sejumlah 0,073 > 0,05 dimaknai dengan parsial tidak berdampak pada ROA perusahaan yang terverifikasi di BEI sejak 2019-2022. Dari pengujian F nilai CR serta NPL bernilai sign sejumlah 0,164 > 0,05 yang artinya CR dan NPL secara simultan tidak berdampak pada ROA perusahaan yang terverifikasi di BEI sejak 2019- 2022.

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