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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 139 Documents
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FAKTOR RASIO KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BEI Wirawan, Nicholas Edric; Nababan, Tiorika; Putri, Arie Pratania; Ong, Valensia; Hilda, Sella; Silalahi, Alistraja Dison
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.5009

Abstract

ABSTRACT This study aims to find important financial ratio factors such as profitability, solvency, liquidity, and other financial ratios that have a significant effect on the return (Return of Shares) of a company in the food and beverage sector for the 2017-2021 period listed on the Indonesia Stock Exchange. The research method uses quantitative descriptive with a quantitative approach to examine population data or samples in the form of numbers with statistics as a measuring tool and testing research hypotheses. The research data comes from the annual report listed on the Indonesia Stock Exchange. The population collected is 15 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. With the selection with Purposive Sampling Technique, 8 companies were obtained with a total of 40 samples. The results of this study show that the sample tested does not have a significant effect on the rate of return (Stock Return) of a company. Keywords: Financial Ratios, Stock Return, Profitability, Solvability, Liquidity
PENGARUH FREKUENSI PERDAGANGAN, VOLUME PERDAGANGAN, KAPITALISASI PASAR, DAN JUMLAH HARI PERDAGANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTARDI BEI 2018-2022 Hutapea, Juan Risky Fransido; Samosir, Hiskia Mangasi Pudan; Mesrawati, Mesrawati; situmorang, Christina verawaty
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.5016

Abstract

Tujuan Penelitian adalah untuk mengetahui pengaruh frekuensi perdagangan, volume perdagangan, kapitalisasi pasar, dan jumlah hari perdagangan secara simultan terhadap return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018- 2022. Teknik sampling yang digunakan adalah purposive sampling. Hasil pengujian hipotesis secara parsial diperoleh nilai thitung > ttabel atau 0,532 > 0,05 dan signifikan yang diperoleh - 0.631 < Ttabel 2.022, berarti frekuensi perdagangan secara parsial berpengaruh negatif terhadap return saham, dan menolak H1. Hasilpengujian hipotesis secara parsial diperoleh nilai thitung > ttabel atau 0,599 > 0,05 dan signifikan yang diperoleh 0,529 < 2.022, berarti volume perdagangan secara parsial berpengaruh positif tetapi tidak signifikan terhadap return saham, dan menolak H2. Hasil pengujian hipotesis secara parsial diperoleh nilai thitung > ttabel atau 0,279 > 0,05 dan signifikan yang diperoleh 1,096 < 2.022, berarti kapitalisasi pasar secara parsial berpengaruh positif tetapi tidak signifikan terhadap return saham, dan menolak H3. Hasil pengujian hipotesis secara parsial diperoleh nilai thitung > ttabel atau 0,045 > 0,05 dan signifikan yang diperoleh 2.066 < 2.022, berarti jumlah hari perdagangan secara parsial berpengaruh positif dan signifikan terhadap return saham, dan menolak H4.Secara simultan frekuensi perdagangan, volume perdagangan, kapitalisasi pasar, dan jumlah hari perdagangan tidak berpengaruh terhadap return saham, dan monal H5.
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
PENGARUH GROSS PROFIT MARGIN, NET PROFIT MARGIN DAN PERTUMBUHAN PENJUALAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2023 Sembiring, Jessi Charina; Sitepu, Wilsa Road Betterman; Katharina, Ninta; Asmara, Lara; Sipahutar, Tetty Tiurma Uli
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.5075

Abstract

This research is aimed at determining the influence of Gross Profit Margin, Net Profit Margin, and Sales Growth on Profit Growth (in Manufacturing Companies listed on the IDX in 2019-2023). The data used is Secondary Data and the sampling method is purposive sampling, namely carrying out the best assessment to fulfill what has been determined with a sample of 11 companies for 5 years. The research approach uses a quantitative assessment approach. The technique used in the research is a multiple linear analysis technique using the SPSS 26 application. The research results show that gross profit margin, net profit margin, and sales growth have a simultaneous and significant effect on profit growth (in manufacturing companies listed on the BEI in 2019-2023) . Gross Profit Margin partially influences Profit Growth (in manufacturing companies listed on the IDX in 2019-2023). Net Profit Margin has a partial effect on profit growth (in manufacturing companies listed on the BEI in 2019-2023) and sales growth has a partial effect on profit growth (in manufacturing companies listed on the BEI in 2019-2023) Keywords: Gross Profit Margin, Net Profit Margin, Sales Growth, Profit Growth
PENGARUH PIUTANG USAHA TERHADAP RENTABILITAS PADA PERUSAHAAN MANUFAKTUR YANG ADA DI BURSA EFEK INDONESIA Butarbutar, Ribka Sari; Khairani, Rafida; Wijaya, Noviyanti
Akuntansi Prima Vol. 4 No. 1 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.5088

Abstract

This research aims to influence business credit on profitability in manufacturing companies on the Indonesian stock exchange. The population in this study is the financial reports of manufacturing companies operating in the food and beverage sector that were registered on the IDX starting from 2008-2011, totaling 16 companies. The sample in this research is the financial reports of manufacturing companies operating in the food and beverage sector that were registered on the IDX starting from 2008-2011, totaling 10 companies. The data collection method used in this research is documentation by collecting secondary data in the form of published financial reports of food and beverage companies and these companies are listed on the Indonesia Stock Exchange (BEI). The data used in this research was obtained from the Indonesian Capital Market Directory (ICMD) and downloaded via the website www.idx.co.id. The results of the research show (1) by calculating Simple Linear Regression, the constant value equation (a) is 3.405, while the regression coefficient value (b) is -0.139, so the Simple Linear Regression equation obtained is Y=3.405+(-0.139X). (2) Business credit has no significant effect on profitability at 0.547. (3) The determinant coefficient (R2) is 0.010. This means that 1% of variations or changes in profitability can be explained by variations or changes in trade receivables while the remaining 99% is explained by other factors not included in this research.
PENGARUH FUNDAMENTAL BANK TERHADAP RETURN ON ASET PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 – 2023 Hutahaean, Thomas F Hutahaean; Benget, Jhon Lismart; Sihombing, Riondi Solomon Zugia
Akuntansi Prima Vol. 4 No. 1 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.5089

Abstract

The research results based on a simultaneous test (F test) state that the CAR, BOPO, LDR, NPL variables simultaneously influence the Return On Assets variable. The t test (Partial) shows that the LDR variable has a significant and significant effect on Return On Assets. Data collection technique with a sample size of 108. The value of the coefficient of determination that can be explained by the independent variable used is 0.572 or 57.2% and 42.8% can be explained by other variables. CAR does not have a significant positive influence on the ROA of banking companies listed on the IDX in 2011 - 2016. CAR does not have a positive and significant influence on ROA of banking companies in 2015 - 2023. BOPO has no positive influence on ROA and LDR is significant on ROA of banking companies in 2015 – 2023. LDR has a positive influence on ROA and LDR is significant on ROA of banking companies in 2015 – 2023. NPL does not have a positive influence on ROA and NPL is significant on ROA of banking companies in 2015 – 2023.The coefficient of determination (R2) is 0.572 with 57.2% influencing ROA and 42.8% being determined by other variables, such as NIM and Third Party Funds.
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.
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2020-2022 Fitria, Fariza; Sinaga, Wulan Dari; Ndruru, Hati Nurani; faris, salman
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

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