Analisis Fixed Assets Turn Over dalam Mengukur Tingkat Profitibilitas Perusahaan pada PT. Sampoerna Agro Tbk yang Terdaftar di BEI  Periode 2013 - 2017

The purpose of this study was to determine how much influence the fixed assets turn over in measuring the level of profitability at PT. Sampoerna Agro Tbk, which is listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 with data analysis using fixed assets turn over (FATO) and return on assets (ROA). This study uses a quantitative descriptive method with data collection methods using secondary data, namely library research and financial report documentation from PT. Sampoerna Agro Tbk, which is listed on the Indonesia Stock Exchange (IDX) from the period 2013 - 2017. The results of this study indicate the occurrence of fluctuations in income (ROA) at PT. Sampoerna Agro Tbk. And experiencing an increase in (FATO) therefore PT. Sampoerna Agro Tbk in processing assets owned is not optimal to generate sales. So that between income and fixed assets turn over is not balanced at PT. Sampoerna Agro Tbk in the period 2013-2017.

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ANALISIS PIUTANG USAHA PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) DI AIRMADIDI KABUPATEN MINAHASA UTARA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.17722.2017 ◽

2017 ◽

Vol 12 (2) ◽

Author(s):

Erlita Mentari Lahengking ◽

Inggriani Elim ◽

Rudy Pusung

Keyword(s):

Research Result ◽

Secondary Data ◽

Financial Report ◽

Accounts Receivable ◽

Accounting Management ◽

Report Data ◽

Collection Period ◽

Turn Over ◽

A Company ◽

Descriptive Method

Accounts receivable of a company generally represent the bulk of current assets and the largest part of the total assets of the company. Therefore, good accounting and accounting management of these accounts receivable is very important to be applied. This study aims to determine the management and recording of accounting receivables and accounts receivable analysis applied to PDAM Kabupaten Minahasa Utara. The object of this research is PDAM Kabupaten Minahasa Utara. The method used in this study is descriptive method is a method used to draw or analyze, comparing a research result but not used to make wider conclusions. Sources of data used are secondary data that is financial report data PDAM Kabupaten Minahasa Utara in the period 2013 until the period 2015 obtained from PDAM Kabupaten Minahasa Utara. The results showed that PDAM Kabupaten Minahasa Utara has applied SAK ETAP on accounting management and accounting records but there are still some provisions that have not been implemented PDAM Kabupaten Minahasa Utara in accordance with SAK ETAP so there are many bad debts. The result of analysis of Receivable Turn Over (RTO) and Average Collection Period (ACP) ratio shows that receivable turnover and receivable collection do not match with the target company.Keywords : Accounts Receivable, Accounts Receivable Turnover, Receivables Collection, SAK-ETAP

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Apakah Ukuran Perusahaan dan Kinerja Keuangan Mempengaruhi Perusahaan dalam Mengungkapkan Sustainability Report ?

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i1.1172 ◽

2020 ◽

Vol 4 (1) ◽

pp. 1-9

Author(s):

Dwi Indah Lestari ◽

Merta Noer Vadila

Keyword(s):

Financial Performance ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Quantitative Approach ◽

Company Size ◽

Return On Assets ◽

Sustainability Reports ◽

Sustainability Report ◽

Descriptive Method

One way to increase corporate awareness and responsibility for the environment can be done through Sustainability reports. The purpose of this study is to analyze the effect of company size and financial performance on the disclosure of Sustainability Reports on non-financial sector companies listed on the Stock Exchange in 2017-2018 both partially and simultaneously. Company size is measured using total assets while financial performance is measured using the ratio of Return on Assets. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and uses an associative descriptive method with a quantitative approach. This research uses purposive sampling method. The results of this study indicate that both partially and simultaneously, company size and financial performance do not significantly influence the disclosure of Sustainability Report elements. Keywords : Sustainability Report, Companies’ size, Financial Performance

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PENGARUH PENERAPAN IFRS, AUDIT EFFORT, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT DELAY

AKUNTABILITAS ◽

10.29259/ja.v13i1.9479 ◽

2019 ◽

Vol 13 (1) ◽

pp. 33-48

Author(s):

Santi Wijayanti ◽

Effriyanti Effriyanti

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Hypothesis Test ◽

Significance Level ◽

Financial Report ◽

Total Observation ◽

Quantitative Descriptive ◽

Real Estate Company ◽

Research Type ◽

Descriptive Method

This study aims to test and prove empirically the influence of IFRS implementation, audit effort and complexity of company operations. This research was conducted at a jasa real estate company listed on Indonesia Stock Exchange (BEI) in 2009-2017. The sample in this research by purposive sampling method. Research type is quantitative with quantitative descriptive method, obtained 9 companies that used as research sample with observation for 9 (nine) year, so total observation is 81 financial report which have been audited. The analysis method used is descriptive statistics, data quality test and hypothesis test with significance level of5%. The results of this study indicate that the application of IFRS has no significant effect on audit delay, while audit effort has no effect on audit delay and the company's operating complexity has no significant effect on auditdelay

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Pengaruh Likuiditas, Debt to Equity Rasio dan Return on Asset Terhadap Harga Saham Perbankan yang Terdaftar di Bursa Efek Indonesa Periode 2014-2016

10.31227/osf.io/bqsa6 ◽

2019 ◽

Author(s):

Tan Kim Hek

Keyword(s):

Stock Prices ◽

Stock Price ◽

Stock Exchange ◽

Secondary Data ◽

Return On Assets ◽

Current Ratio ◽

Financial Report ◽

Share Prices ◽

Simultaneous Test ◽

Equity Ratio

This study aims to examine the effect of Liquidity, Debt to Equity and Ratio Return On Assets on stock prices on banking companies listed on the Indonesia Stock Exchange for the period 2012-2016 both partially and simultaneously.The data in this study are secondary data obtained from the Indonesia Stock Exchange website. While the research data sources are: Financial Report of Banking Companies downloaded from the Indonesia Stock Exchange website in 2014 to 2016. The number of samples used is 24 companies taken from a population of 41 companies with year observation figures of 3 years so that the number of observations in this study is as much as 72 observations. The analytical method used in this study is using multiple regression analysis, partial test, simultaneous test and determination test, where the classical assumption has been previously performed.The results showed that the Return On Asset partially affects the stock price as evidenced by a significant value less than 0.05, while Current Ratio and Debt to Equity Ratio have no effect. Simultaneously Current Ratio, Debt to Equity Ratio and Return On Asset affect the stock price in Banking companies listed on the Indonesia Stock Exchange as evidenced by a significant value less than 0.05.Conclusions from the results of this study indicate that partially Return On Asset affects the stock price, while Debt to Equity Ratio and Current Ratio have no effect. Simultaneously Current Ratio, Debt to Equity Ratio and Return On Asset affect the stock price in Banking companies listed on the Indonesia Stock Exchange..Keywords: Current Ratio, Debt To Equity Ratio, Return On Assets and Share Prices

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ANALISIS PERHITUNGAN KOMISI AGENT ASURANSI PADA PT.GENERALI LIFE INSURANCE CABANG MEDAN

JURNAL AKUNTANSI DAN BISNIS Jurnal Program Studi Akuntansi ◽

10.31289/jab.v4i1.1544 ◽

2018 ◽

Vol 4 (1) ◽

Author(s):

Pratama Sutrisno

Keyword(s):

Life Insurance ◽

Field Research ◽

Secondary Data ◽

Detailed Calculation ◽

Insurance Agents ◽

Library Research ◽

Target Company ◽

Insurance Agent ◽

Quantitative Descriptive ◽

Descriptive Method

ABSTRACT A commission calcuation is very important for the company to know the performance of the agent. In addition, the calculation of the commission aims to know the commission of insurance agents on PT.GENERALI Life Insurance. In the calculation of the company’s commission using the method based on working time so that obtained more accurate, fast, precise in reducing the risk of calculating the commission. The type of data used in this study are primary and secondary data, and data sources used in the form of internal and external. Dat collection methods used are field research and library research. Method of data analysis used quantitative descriptive method. Seen from the results of research used by the author, the conclusion that PT.GENERALI Life Insurance has a commission calculation taht is very appropriate with the agent. However, the lack of detailed calculation of commisions makes the agent feel less satisfied. After analyzed the commission calculation has additional reward again so that agent/marketer can motivate himself to achieve the target company. Keywords : Insurance Agent Commission

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PENGARUH FAKTOR-FAKTOR FUNDAMENTAL TERHADAP RETURN SAHAM PADA INDUSTRI OTOMOTIF DAN KOMPONENNYA DI BURSA EFEK INDONESIA PERIODE 2011-2016

Ekonis: Jurnal Ekonomi dan Bisnis ◽

10.30811/ekonis.v22i2.1981 ◽

2020 ◽

Vol 22 (2) ◽

Author(s):

Andrea Alvionata Heryanda ◽

Fajri Andrianto

Keyword(s):

Stock Return ◽

Stock Exchange ◽

Asset Price ◽

Secondary Data ◽

T Test ◽

Total Asset ◽

Coefficient Of Determination ◽

Current Ratio ◽

Library Research ◽

Turn Over

The title of this research is “The effect Fundamental Factors to Stock Return of Automotive and allied Industry in Indonesia Stock Exchange period 2011-2016 ”. The aims of this research are to know are fundamental facktors have influence which is sigificant in simultan and partial to stock return, and to know which of the variable dominant have an effect which is significant to common price of Automotive and allied Industries in Indonesia Stock Exchange period 2011-2016. In this Research there are 12 firms. This researches used secondary data collected by using library research method, and for analysis test the researches used Panel data method. Analysisi tools used are a “f” test, “t” test, and coeffisient of determination. Based on “t” test the research know that in partial only Return On Asset have influence which is sigificant to stock return. Based on coefficient of determination know that amount of current ratio, debt to equtity ratio, total asset turn over, return on asset dan price earning ratio have not influence which is significant in simultant to stock return. We know that for return on asset most influences on Stock return. Keyword : Current Ratio, Debt to Equity Ratio, Total Asset Turn Over, Return On Asset, Price, Earning Ratio and Stock Return

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Pengaruh Inventory Turn Over, Returm on Assets dan Debt to Assets Ratio Terhadap Tax Avoidance pada Perusahaan Manufaktur di BEI Tahun 2013-2017

Jurnal Akuntansi dan Ekonomika ◽

10.37859/jae.v10i1.1931 ◽

2020 ◽

Vol 10 (1) ◽

pp. 51-60

Author(s):

Misral Misral ◽

Sri Rahmayanti ◽

Desi Anita Sari

Keyword(s):

Stock Exchange ◽

Manufacturing Sector ◽

Tax Avoidance ◽

Secondary Data ◽

Financial Statements ◽

Data Availability ◽

Manufacturing Companies ◽

Return On Assets ◽

Turn Over

This study aims to determine: (1) the effect of inventory turn over on tax avoidance on manufacturing companies on the Indonesia Stock Exchange; (2) the effect of return on assets on tax avoidance on manufacturing companies on the Indonesia Stock Exchange; (3) the effect of debt to assets ratio on tax avoidance on manufacturing companies on the Indonesia Stock Exchange.The population used is manufacturing companies that have been and are still listed on the Indonesia Stock Exchange in 2013-2017. The determination of the sample in this study used a purposive sampling method, until 66 company samples were obtained from a population of 121 companies. Based on data availability, the type of data used is secondary data in the form of financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017.

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Faktor-faktor yang mempengaruhi nilai perusahaan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019

Jurnal Paradigma Ekonomika ◽

10.22437/jpe.v16i4.13329 ◽

2021 ◽

Vol 16 (4) ◽

pp. 717-728

Author(s):

Tina Novianti Sitanggang ◽

Yolanda Angel Sabatani Doloksaribu

Keyword(s):

Firm Value ◽

Stock Exchange ◽

Descriptive Analysis ◽

Sample Selection ◽

Secondary Data ◽

Numerical Data ◽

Manufacturing Companies ◽

Quantitative Descriptive Analysis ◽

Financial Report ◽

Quantitative Descriptive

The purpose of this study is only to test whether there is an effect of Capital Structure (DER), Current Ratio (CR), Net Profit Margin (NPM), and Firm Size (UP) on Firm Value (NP). This research was conducted on Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2016-2019. This research uses quantitative descriptive analysis. This type of research is in the form of knowledge that uses numerical data as a measuring tool to analyze. The number of samples used as many as 41 companies. Sample selection was made using purposive sampling. The data used for this research is secondary data, namely data in the form of annual financial report data for the 2016-2019 period. The data were tested by statistical data analysis in multiple regression analysis, where the classical assumption test was first tested using SPSS.

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PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO DAN PRICE TO BOOK VALUE TERHADAP RETURN SAHAM PERUSAHAAN LQ45 TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 – 2018

Jurnal Bina Akuntansi ◽

10.52859/jba.v8i1.136 ◽

2021 ◽

Vol 8 (1) ◽

pp. 51-67

Author(s):

Eka Putra Jaya ◽

Randy Kuswanto

Keyword(s):

Stock Returns ◽

Stock Exchange ◽

Secondary Data ◽

Analysis Method ◽

Return On Assets ◽

Significance Level ◽

Book Value ◽

Analysis Technique ◽

Equity Ratio ◽

Descriptive Method

This research was conducted to examine the effect of Return on Assets, Debt to Equity Ratio and Price to Book Value on LQ45 Company's stock returns listed on the Indonesia Stock Exchange in the period of 2016 - 2018. Data collection techniques used were documentation using secondary data. The data analysis method used is a quantitative method with associative and descriptive method approaches. The analysis technique used is multiple regression and hypothesis testing using partial t-test and F test simultaneously with a significance level of 5%. The results showed that Return on Assets had a negative and significant effect on stock returns with a significance value of 0,000 and had a t-value of -4.176 (greater than t table-1.98447). Price to Book Value has a positive and significant effect on stock returns with a significance value of 0.010 and a t value of 2.623. All independent variables simultaneously proved to have a significant effect on stock returns with a significance value of 0.001.

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Perbedaan Kinerja Keuangan Dan Relevansi Nilai Sebelum Dan Sesudah Penerapan Konvergensi Psak Ke Ifrs Studi Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v7i2.4500 ◽

2019 ◽

Vol 7 (2) ◽

pp. 55

Author(s):

Raden Rosiyana Dewi ◽

Reslini Femila

Keyword(s):

Capital Market ◽

Value Relevance ◽

Stock Exchange ◽

Secondary Data ◽

Company Performance ◽

Net Income ◽

Financial Report ◽

Book Value ◽

Fixed Assets ◽

The Impact

The purpose of this study to examine whether there are differences in the increase or decrease the impact of the third application of IFRS adoption of SFAS IA1 has issued the applicable date of January 1, 2008, the PSAK 13 on Investment Property, PSAK 16 on Fixed Assets, and PSAK 30 of the Lease, the companies are already applying IAS adoption. Tests conducted on the influence of the application of the convegence offinancial performance, as seen from the company's size, activity, Solvency, Growth, Profitability, and Investment Company performance. And Testing the influence of convergence on the value relevance of financial information of the relevance value of the company seen net income and equity book value to price shares of the company. Thesis inconnection with GAAP to IFRS convergence series launched by IAI in 2008. The research was carried out on non-financial companies listed on the Stock Exchange Indonesia (BEI) and using secondary data derived from the financial report and the Indonesian Capital Market Directory (ICMD) in the period 2006-2010. Authors obtain the 36 companies selected as the study sample.

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