cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Abdul Mannan
Contact Email
neraca.peradaban@gmail.com
Phone
+6287700097751
Journal Mail Official
journal.stiehidayatullah@gmail.com
Editorial Address
Jl. Kalimulya Raya Jl. Kb. Duren, Kalimulya, Kec. Cilodong, Kota Depok, Jawa Barat 16413
Location
Kota depok,
Jawa barat
INDONESIA
Jurnal Neraca Peradaban
Published by Sekolah Tinggi Ilmu Ekonomi Hidayatullah Depok
ISSN : -     EISSN : 27754286     DOI : 10.55182/jnp
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Neraca Peradaban adalah jurnal yang diterbitkan Prodi Akuntansi STIE Hidayatullah Depok. Cakupan dan Fokus, meliputi bidang akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 148 Documents
 1   2   3   4   5 
Pengaruh Debt to Equity Ratio terhadap Return on Asset pada PT. Suryo Toto Indonesia Tbk Periode 2010-2019 Parmuji Parmuji; Irfan Rizka Akbar
Jurnal Neraca Peradaban Vol. 1 No. 1 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i1.12

Abstract

This study aims to determine the effect of Debt to Equity Ratio on Return on Assets at PT. Suryo Toto Indonesia Tbk. The method used is explanatory research. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study, the variable Debt to Equity Ratio obtained an average value of 7.72%. The return on asset variable obtained an average value of 0.62%. Debt to Equity Ratio has a positive and significant effect on Return on Assets with a regression equation value of Y = 2.109 - 0.192X, and a correlation coefficient value of -0.778 or has a strong level of relationship with a determination value of 60.5%. Hypothesis testing obtained a significance of 0.000 <0.05.
Pengaruh Kompetensi dan Profesional Auditor terhadap Kualitas Audit pada Kantor Akuntan Publikdi Wilayah Jakarta Selatan Umar Tauhid; Denok Sunarsi
Jurnal Neraca Peradaban Vol. 1 No. 1 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i1.14

Abstract

This study aims to determine the effect of auditors' competence and professionalism on audit quality at the public accounting firm in South Jakarta. The method used is explanatory research with analysis techniques using statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study, competence has a significant effect on audit quality by 53.1%, the hypothesis test obtained t count> t table or (7,746> 2,006). Professional auditors have a significant effect on audit quality by 43.8%, hypothesis testing is obtained t count> t table or (6.433> 2.006). The competence and professionalism of auditors simultaneously have a significant effect on audit quality with the regression equation Y = 7,236 + 0.430X1 + 0.393X2 and the influence contribution is 63.1%, the hypothesis test is obtained F count> F table or (44.431> 2.780).
Pengaruh Return On Equity Dan Earning Per Share terhadap Harga Saham pada PT. Bank Mandiri (Persero), Tbk Periode 2010-2019 Tanwir Tanwir; Waluyo Jati
Jurnal Neraca Peradaban Vol. 1 No. 1 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i1.16

Abstract

This study aims to determine the effect of Return On Equity and Earning Per Share on Stock Prices at PT. Bank Mandiri (Persero), Tbk. The method used is explanatory research. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study, Return on Equity has a significant effect on stock prices by 41.5%, hypothesis testing is obtained t count> t table or (2.381> 2.306). Earning per share has a significant effect on stock prices by 47.6%, hypothesis testing is obtained t count> t table or (2.697> 2.306). Return On Equity and Earning Per Share simultaneously have a significant effect on stock prices, the regression equation Y = -7,040 + 0.440X1 + 0.013X2 and a determination value of 72.9%, hypothesis testing obtained the value of F count> F table or (9,423> 4,350 ).
Pengaruh non Performing Financing dan Financing to Deposit Ratio terhadap Pembiayaan pada Bank DKI Syariah Najibullah Najibullah; Nurjaya Nurjaya
Jurnal Neraca Peradaban Vol. 1 No. 1 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i1.17

Abstract

This study aims to determine the effect of Non Performing Financing and Financing to Deposit Ratio on Financing at Bank DKI Syariah. The method used is explanatory research. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study Non Performing Financing has a significant negative effect on financing by 54.9%, hypothesis testing obtained t count <t table or (-2.920 <2.365). Financing to Deposit Ratio has a significant negative effect on financing by 52.1%, hypothesis testing is obtained t count <t table or (-2,759 <2,365). Simultaneously Non Performing Financing and Financing to Deposit Ratio have a negative but insignificant effect on financing, the regression equation Y = 39.568 - 0.630X1 - 0.132X2 and a determination value of 57.9%, hypothesis testing obtained F value <F table or (4,110 <4,760).
Pengaruh Earning Presure Dan Leverage Terhadap Konservatisme Akutansi: Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Rasfiuddin Sabaruddin; Azhar Affandi
Jurnal Neraca Peradaban Vol. 1 No. 1 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i1.18

Abstract

This study aims to determine the effect of Earning Presure and Leverage on Accounting Conservatism in Manufacturing Companies in the Consumer Goods Industry Sector that are Listed on the IDX. The method used is explanatory research with analysis techniques using statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study Earning Presure has no significant effect on Accounting Conservatism by testing the hypothesis obtained t count <t table or (-0.367 <1.994). Leverage has a significant effect on accounting conservatism by testing the hypothesis obtained t count> t table or (4.124> 1.994). Earning Presure and Leverage simultaneously have a significant effect on Accounting Conservatism with the regression equation Y = -0,354 - 0,122X1 + 0,448X2 and the influence contribution is 24,9%, the hypothesis test obtained F count> F table or (7,278> 2,740).
Pengaruh Struktur Modal Dan Kinerja Keuangan Terhadap Nilai Perusahaan: Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 Muhammad Saddam; Sarwani Sarwani
Jurnal Neraca Peradaban Vol. 1 No. 1 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i1.20

Abstract

This study aims to determine the effect of capital structure and financial performance on firm value in the Basic Industry and Chemical Sector Manufacturing Companies listed on the Indonesia Stock Exchange. The method used is explanatory research with analysis techniques using statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study that capital structure has a significant effect on firm value by 37.0%. Hypothesis testing is obtained t count> t table or (7.661> 1.984). Financial performance has a significant effect on firm value by 22.1%, hypothesis testing is obtained t count> t table or (5.327> 1.984). Capital structure and financial performance simultaneously have a significant effect on firm value with the regression equation Y = 0.450 + 0.245X1 + 0.068X2 and the contribution of the effect is 47.5%, the hypothesis test obtained F count> F table or (44.827> 2,700).
Pengaruh Asset Growth dan Total Asset Turn Over terhadap Return On Asset pada Pt. HM Sampoerna Tbk Tahun 2006-2018 Yulianta Yulianta; Jasmani Jasmani
Jurnal Neraca Peradaban Vol. 1 No. 1 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i1.21

Abstract

This study aims to determine the effect of Asset Growth and Total Asset Turn Over on Return On Assets at PT. HM Sampoerna Tbk Period 2016-2018. The method used is explanatory research. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study that Asset Growth has no significant effect on Return On Asset of 3.9%, the hypothesis test is obtained t count <t table or (-0.667 <2.201). Total Asset Turn Over has a significant effect on Return On Asset by 44.5%, hypothesis testing is obtained t count> t table or (2,967> 2,201). Asset Growth and Total Asset Turn Over simultaneously have a significant effect on Return On Assets, the regression equation Y = 13,030 + -0,232X1 + 9,431X2 is obtained and the determination value is 60.9%, the hypothesis test is obtained the value of F count> F table or (7,777> 3,710).
Pengaruh Capital Adequacy Ratio dan Loan to Deposit Ratio Terhadap Earning Before Tax pada PT. Bank BJB (Persero), Tbk Periode 2012-2018 Slamet Wahyuni; Padila Muchtar
Jurnal Neraca Peradaban Vol. 1 No. 1 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i1.25

Abstract

This study aims to determine the effect of the Capital Adequacy Ratio and the Loan to Deposit Ratio on Earning Before Tax at PT. Bank BJB (Persero), Tbk. The method used is explanatory research. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study Capital Adequacy Ratio has a significant negative effect on Earning Before Tax by 5.1%, the hypothesis test is obtained t count <t table or (-0.520 <2.571). Loan to Deposit Ratio has a significant negative effect on Earning Before Tax by 12.4%, the hypothesis test is obtained t count <t table or -0.841 <2.571). Capital Adequacy Ratio and Loan to Deposit Ratio simultaneously have a negative but insignificant effect on Earning Before Tax, the regression equation Y = 176,283 - 4,730X1 - 0,132X2 and a determination value of 49.6%, hypothesis testing obtained F value <F table or (1,970 <5,410).
Pengaruh Earning Per Share terhadap Harga Saham pada PT. Bank Mandiri (Persero), Tbk Periode 2010-2019 Abdul Mannan; Burhan Rifuddin
Jurnal Neraca Peradaban Vol. 1 No. 1 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i1.27

Abstract

This study aims to determine the effect of Earning Per Share on Stock Prices at PT. Bank Mandiri (Persero), Tbk Period 2010-2019. The method used is explanatory research. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this research variable Earning Per Share obtained an average value of 673.83%. The stock price variable obtained an average value of 10.39%. Earning Per Share has a positive and significant effect on stock prices with the regression equation Y = -0.513 + 0.016X, and a correlation coefficient value of 0.690 or has a strong level of relationship with a determination value of 47.6%. Hypothesis testing obtained a significance of 0.027 <0.050.
Pengaruh Pemberian Kredit terhadap Return On Asset pada PT. Bank Rakyat Indonesia (Persero), Tbk Cabang Pondok Aren Periode Tahun 2010-2019 Jamaluddin Ali; Mujahidin Mujahidin
Jurnal Neraca Peradaban Vol. 1 No. 1 (2021): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v1i1.29

Abstract

This study aims to determine the effect of Lending on Return On Assets at PT. Bank Rakyat Indonesia (Persero), Tbk Pondok Aren Branch. The method used is explanatory research. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study, the variable of credit provision obtained an average value of 406.387 billion%. The return on assets variable obtained an average value of 5.403 %%. Lending has a positive and significant effect on Return On Assets with a regression equation value of Y = 2.254 + 0.008X, and a correlation coefficient value of 0.775 or has a strong level of relationship with a determination value of 60.0%. Hypothesis testing obtained a significance of 0.000 <0.05.

Page 1 of 15 | Total Record : 148

 1   2   3   4   5 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 3 (2025): Jurnal Neraca Peradaban Vol. 5 No. 2 (2025): Jurnal Neraca Peradaban Vol. 5 No. 1 (2025): Jurnal Neraca Peradaban Vol. 4 No. 3 (2024): Jurnal Neraca Peradaban Vol. 4 No. 2 (2024): Jurnal Neraca Peradaban Vol. 4 No. 1 (2024): Jurnal Neraca Peradaban Vol. 3 No. 3 (2023): Jurnal Neraca Peradaban Vol. 3 No. 2 (2023): Jurnal Neraca Peradaban Vol. 3 No. 1 (2023): Jurnal Neraca Peradaban Vol. 2 No. 3 (2022): Jurnal Neraca Peradaban Vol. 2 No. 2 (2022): Jurnal Neraca Peradaban Vol. 2 No. 1 (2022): Jurnal Neraca Peradaban Vol. 1 No. 3 (2021): Jurnal Neraca Peradaban Vol. 1 No. 2 (2021): Jurnal Neraca Peradaban Vol. 1 No. 1 (2021): Jurnal Neraca Peradaban More Issue