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Eva Fauziana
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INDONESIA
BALANCING Accountancy Journal
Published by Institut Bisnis Muhammadiyah Bekasi
ISSN : 27761487     EISSN : 27983439     DOI : https://doi.org/10.53990
Core Subject : Economy,
Economics, Econometrics & Finance
Berisi tentang hasil penelitian dan kegiatan pengabdian kepada masyarakat khususnya di bidang akuntansi, serta implementasinya di bidang manajemen keuangan dan ekonomi baik secara mikro dan makro yang diterapkan pada organisasi profit dan non-profit
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 2, No 2 (2022): BALANCING: Accountancy Journal" : 5 Documents clear
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN PERIODE 2016-2019 Waluyo Waluyo; Widia Reisya Yulianti
BALANCING: Accountancy Journal Vol 2, No 2 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.458 KB) | DOI: 10.53990/bjpsa.v2i2.214

Abstract

The economy in Indonesia has experienced rapid growth from time to time. To assess the financial performance and achievements of an investor, an investor needs analysis of financial statements as a consideration in determining stock prices. This study aims to determine the financial performance simultaneously and partially on stock prices in automotive and component sub-sector companies listed on the IDX for the 2016-2019 period. Sampling was done by purposive sampling technique to get a representative sample in accordance with predetermined criteria. The number of samples obtained is as many as 10 automotive sub-sector companies for the 2016-2019 period, so a sample of 40 components is obtained. The method used to analyze the data is the method of multiple linear regression analysis and hypothesis testing. The results of the data analysis show that there is a significant effect between CR and ROE partially on stock prices. The t-test (CR) based on the significant value of the CR variable (X1) shows T count > t table of 5.672 > 2.024 and the significance value is 0.000 < 0.05, so statistical hypothesis 1 is related to the partial effect of the CR variable on stock prices, H 0 is rejected and H 1 is accepted, in this case it means that CR has an effect on stock prices.
ANALISIS PENERAPAN AKUNTANSI PADA UMKM TOKO PAKAIAN DI KECAMATAN BEKASI TIMUR BERDASARKAN KONSEP DASAR AKUNTANSI Raisya Puspa Septiani; Viola Saresia Kusuma
BALANCING: Accountancy Journal Vol 2, No 2 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.532 KB) | DOI: 10.53990/bjpsa.v2i2.210

Abstract

This research author did in the district of East Bekasi. In connection with this research, the object is a clothing store entrepreneur. And the population in this research is 20 clothing stores in the district of East Bekasi. The problems discussed in this study are how the application of accounting in the clothing store business in the district of East Bekasi has met the basic concepts of accounting. The purpose of this study is to find out if the application of accounting carried out by clothing store entrepreneurs has fulfilled the basic concepts of accounting in running their businesses. The data collection method that the author uses is structured interviews, documentation, and observation. While the data analysis used is a descriptive method. Based on the results of research and discussion, it can be concluded that the application of accounting carried out by clothing shop entrepreneurs in the East Bekasi district has recorded accounting and bookkeeping but is carried out very simply. The recording is still not right so it is not in accordance with the basic concepts of accounting.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2016 - 2020 Atika Rahmi; Desti Suryaningtias
BALANCING: Accountancy Journal Vol 2, No 2 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.79 KB) | DOI: 10.53990/bjpsa.v2i2.211

Abstract

This study aims to determine the effect of Earning Per Share (EPS), Price Earning Ratio (PER) on stock prices. This research method is quantitative. This study uses secondary data from financial reports published on the Indonesia Stock Exchange (IDX). From the purposive sampling technique, 11 companies were obtained from the population of 65 companies in the property and real estate sub-sector. The results of this study indicate that EPS and PER partially or simultaneously have a significant positive effect on stock prices.
FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMINA TAHUN 2018 - 2020 Yeniasari Rizkia Budi; Bella Barza Dewi
BALANCING: Accountancy Journal Vol 2, No 2 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.119 KB) | DOI: 10.53990/bjpsa.v2i2.212

Abstract

The company of a business entity is a characteristic of a goal of economic activity, which has a long-term focus on sustaining life (going concern). Going concern audit opinion, audit opinion on a company's report if the financial statements experience different conditions from a financial business, then the company has problems in its performance. The purpose of this study was to determine the factors that influence the Going Concern Audit Opinion Partially and Simultaneously. The sampling technique used was the purposive sampling technique. The sample obtained was 40 companies from 75 companies in the basic and chemical industry sector listed on the Indonesia Stock Exchange in 2018-2020, so the data studied were found to be 120. The method used was logistic regression analysis with the help of SPSS 26. Based on the results of this study, partial and simultaneous partial Profitability, Liquidity, Company Growth, and the Previous Year's Audit Opinions have no effect on the acceptance of Going Concern Audit Opinions.
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN PERIODE 2017 - 2019 Rizal Indra Tjahya Tjahya; Desiyana Herlin Kusumawati
BALANCING: Accountancy Journal Vol 2, No 2 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.393 KB) | DOI: 10.53990/bjpsa.v2i2.213

Abstract

This study aims to see how much influence profitability and liquidity have on the value of food and beverage sub-sector companies for the 2017-2019 period. The determination of the sample used purposive sampling so that the sample obtained was as many as 10 companies. The data analysis techniques used are classical assumption tests, as well as multiple linear regression analysis with the help of SPSS 24. From the results of data processing, it is known that profitability (ROE) has a positive and significant effect on the value of the company (PBV). And the liquidity variable (CR) has a significant effect on the value of the company (PBV).

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