scholarly journals The Influence of Accounting Information on Stock Prices of Food and Beverage Manufacturing Companies

2021 ◽  
Vol 2 (3) ◽  
pp. 11-16
Author(s):  
Okeyo Oleyinka ◽  
Tyronni Chadire
Keyword(s):  
Data Analysis ◽  
Stock Market ◽  
Stock Prices ◽  
Sample Selection ◽  
Accounting Information ◽  
Financial Statements ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Food And Beverage ◽  
Research Period

The purpose of this study is to determine the effect of accounting information on stock prices of manufacturing companies in the food and beverage sub-sector This research takes place at the Stock Market  office. The sample selection method in this study is a purposive sampling method with a total sample of 5 companies. The data collection techniques collect data on the company's financial statements during the research period. The data analysis method used was multiple regression with the help of SPSS for windows 25.00 software. The results showed that 1) Based on the results of data analysis, the coefficient values ​​of ROA, ROE, NPM, and EBIT showed an effect on stock prices simultaneously. 2) Based on the results of data analysis ROA, ROE, NPM partially significant effect on stock prices, while EBIT has no effect on stock prices of manufacturing companies in the food and beverage sub-sector on the Stock Market. 3) The most dominant variable that influences ROA, ROE, NPM and EBIT on stock prices of manufacturing companies in the food and beverage sub-sector on the Stock Market is the ROA variable

scholarly journals Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi

2020 ◽  
Vol 12 (1) ◽  
pp. 42-52
Author(s):  
Farida Nur Soleh Widiasari ◽  
Yuli Chomsatu Samrotun ◽  
Suhendro Suhendro
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sample Selection ◽  
Investment Decisions ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Technique

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with  the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations

scholarly journals The Effect of Current Ratio (CR), Firm Size (FS), Return on Equity (ROE), and Earning Per Share (EPS) on the Stock Prices of Manufacturing Companies listed in Indonesia Stock Exchange in the 2014-2018 Period

2020 ◽  
Vol 3 (4) ◽  
pp. 2759-2773
Author(s):  
Yeni Ariesa ◽  
Tommy Tommy ◽  
Jane Utami ◽  
Intan Maharidha ◽  
Nanda Ciptara Siahaan ◽  
...  
Keyword(s):  
Firm Size ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Sample Selection ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity

This study aims to determine the effect of Current Ratio on stock prices, the effect of Firm Size on stock prices, the effect of Return On Equity on Stock Prices, the effect of Earning Per Share on Stock Prices, and the influence of Current Ratio, Firm Size, Return On Equity, and Earning Per Share simultaneously on stock prices in the 5 year period, 2014-2018. This study uses a quantitative approach with a descriptive statistical analysis type. The population in this study amounted to 150 companies. This study uses financial statement data with time series for the last 5 years published from www.idx.co.id. In this study, the sample selection used purposive sampling technique. The sample of this study contained 49 companies in the last 5 years with a total sample quantity of 245 manufacturing companies. The results of this study indicate that partially Current Ratio and Return On Equity have no and insignificant effect on stock prices of manufacturing companies. Partially Firm Size and Earning Per Share have a positive and significant effect on stock prices of manufacturing companies. Meanwhile, the independent variable Current Ratio, Firm Size, Return On Equity, and Earning Per Share simultaneously have a significant effect on the variable stock price of manufacturing companies.

scholarly journals Pengaruh Price Earning Ratio, Debt To Equity Ratio dan Return On Asset terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bei

2021 ◽  
Vol 6 (1) ◽  
pp. 67-77
Author(s):  
Corinna Wongsosudono ◽  
Mira Br Karo
Keyword(s):  
Data Analysis ◽  
Stock Price ◽  
Sampling Method ◽  
Sample Selection ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Analysis Technique ◽  
Food And Beverage ◽  
Equity Ratio

This study aims to analyze the effect of  Price Earning Ratio, Debt to Equity Ratio and Return On Asset on Stock Price in manufacturing companies listed in BEI. The variables tested in this study are independent variabels consisting of Price Earning Ratio, Debt to Equity Ratio and Return On Asset and dependent variable is the Stock Price. The population in this study is the food and beverage sub-sector manufacturing companies that registered in BEI 2016-2018, as many as 19 companies. The number of samples in this study are 10 companies, the data used in this study are secondary data obtained from the site www.idx.co.id and sample selection using purposive sampling method. The data analysis technique used is multiple linear regression of a significance level of 5%. The conclusion of this study is that the Price Earning Ratio, and Debt to Equity Ratio do not have a partial effect on Stock Price, while  Return On Asset have a partial effect on Stock Price. Based on simultaneous tests show that the Price Earning Ratio, Debt to Equity Ratio and Return On Asset affect the Stock Price.

DETEKSI KECURANGAN PADA PELAPORAN KEUANGAN

Equity ◽  
2016 ◽  
Vol 19 (2) ◽  
pp. 147
Author(s):  
Satria Yudhia Wijaya
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Sample Selection ◽  
Financial Statements ◽  
Total Sample ◽  
Analysis Technique ◽  
Study Population ◽  
Work Units

This study aims to determine the factors that influence the fraud on the government’s financial statements. The study population was work units from one of the Ministry in Kabinet Indonesia Bersatu. The sample selection uses purposive sampling method with a total sample of 691 work units vertical. The data analysis that used to test the hypothesis is a logistic regression analysis technique. The results show that the variable located far from the center, the unit test quotation by BPK and the ratio of IV quarter expenditure partially have positive and significant effect on the possibility of fraud on the government's financial statements. Meanwhile, the variable of work units that has been tested previously by BPK showed negative and significant effect. The variable unit that located far from the center, the unit is tested quotation BPK previously and the ratio of IV quarter expenditure simultaneously has significant effect on the possibility of fraud on the government's financial statements.

DETEKSI KECURANGAN PADA PELAPORAN KEUANGAN

Equity ◽  
2016 ◽  
Vol 19 (2) ◽  
pp. 147
Author(s):  
Satria Yudhia Wijaya
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Sample Selection ◽  
Financial Statements ◽  
Total Sample ◽  
Analysis Technique ◽  
Study Population ◽  
Work Units

This study aims to determine the factors that influence the fraud on the government’s financial statements. The study population was work units from one of the Ministry in Kabinet Indonesia Bersatu. The sample selection uses purposive sampling method with a total sample of 691 work units vertical. The data analysis that used to test the hypothesis is a logistic regression analysis technique. The results show that the variable located far from the center, the unit test quotation by BPK and the ratio of IV quarter expenditure partially have positive and significant effect on the possibility of fraud on the government's financial statements. Meanwhile, the variable of work units that has been tested previously by BPK showed negative and significant effect. The variable unit that located far from the center, the unit is tested quotation BPK previously and the ratio of IV quarter expenditure simultaneously has significant effect on the possibility of fraud on the government's financial statements.

scholarly journals PENGARUH CURRENT RATIO, RETURN ON ASSET, DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA PERIODE 2015-2017

2020 ◽  
Vol 8 (1) ◽  
pp. 20
Author(s):  
Anna Anna ◽  
Salamatun Asakdiyah
Keyword(s):  
Stock Prices ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Total Sample ◽  
Return On Assets ◽  
Current Ratio ◽  
Food And Beverage ◽  
Negative Effect ◽  
Equity Ratio

The research was conducted to test the current, ratio return on assets, and debt to equity ratio on the price of food and beverage company shares in the indonesia stock exchange. 2015-2017 periodThis peneltian mengetaui (1) is there to influence current ratio, stock prices (2) is there the return on assets against, stock prices (3) is there the influence of debt to equity ratio of, stock prices (4) does influence together current, ratio return on assets, and debt to equity ratio on the price of food and minumana shares in companies listed on the indonesia stock exchange. 2015-2017 period. The population in this study is a food and beverage company listed on the IDX. The sample selection uses a purposive sampling method. The total sample of 11 food and beverage companies is listed on the IDX in the period 2015-2017. Data analysis using classical assumption test and panel data model regression analysis. Based on the results of the study show that (1) Current Ratio partially has a positive and not significant effect on stock prices, (2) Return on Asset partially has a positive and significant effect on stock prices, (3) Debt to Equity Ratio partially has a negative effect and not significant to stock prices, (4) Current Ratio, Return on Assets, and Debt to Equity Ratio simultaneously have a positive and significant effect on stock prices, this is evidenced by the R2 value of 0.322021 and F significance value of 4.591398.

scholarly journals PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN , DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR (Studi Kasus Perusahaan Makanan dan Minuman Yang Terdaftar Di BEI Tahun 2018-2019)

2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Lusianna Juwita Sihombing ◽  
Erny Luxy D Purba
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Financial Perspective ◽  
Food And Beverage ◽  
A Company

Analysis of the company's financial performance needs to be done to measure the extent of the company's achievements from a financial perspective. The financial statements will show whether the company can survive in the next era. If a company experiences a minus in its finances, then the risk of going bankrupt will be greater and the fate of the company and its employees will be at stake. This study aims to examine how the effect of capital structure, firm size and leverage, either partially or simultaneously, on the financial performance of manufacturing companies of Food and Beverage Companies Listed on theIndonesia Stock Exchange in 2018-2019.The population in this study were 24 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2019 period. The sampling method used is purposive sampling, with a total sample of 17 companies, for 2018-2019 so that the research data is 34. Data collection techniques by downloading financial reports from the website www.idx.co.id. Data analysis techniques used in this study using multipleregression and hypothesis testing T test and F test. The results showed that the capital structure and size of the company have an effect on the company's financial performance, leverage has no effect on the company's financial performance, and simultaneously shows that there is an influence between capital structure, company size and leverage simultaneously on the company's financial performance.

scholarly journals Faktor-faktor yang Mempengaruhi Persistensi Laba

2019 ◽  
Vol 3 (1) ◽  
pp. 66-74
Author(s):  
Ainun Uswatul Khasanah ◽  
Jasman
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Sample Selection ◽  
Analytical Techniques ◽  
Financial Statements ◽  
Total Sample ◽  
Earnings Persistence ◽  
Manufacturing Companies ◽  
Operating Cycle ◽  
Normality Test

This research aims to determine the effect of independent cash flow volatility, sale volatility, operating cycle, level of debt, size of firm and book tax differences in earnings persistence. The data used in this research is obtained from the annual report of financial statements on manufacturing companies listed in the Indonesian Stock Exchange period 2015-2017. Sample selection method used is purposive sampling method. Analytical techniques used in this research using multiple linear regression which include normality test, test classic assumptions and hypothesis testing. The total sample in this research is 49 companies. The result shows thatI cash flow voaltility, sale volatility, level of debt, size of firm and temporer different have an affect on earnings persistence. Meanwhile, the operating cycle and permanent different no effect on earnings persistence.

scholarly journals Pengaruh Profitabilitas, Kualitas Laba Dan Keputusan Investasi Terhadap Nilai Perusahaan

2020 ◽  
Vol 2 (4) ◽  
pp. 3828-3839
Author(s):  
Reza Refki Tanggo ◽  
Salma Taqwa
Keyword(s):  
Data Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Investment Decisions ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Positive Effect

The purpose of this study was to analyze: (1) The effect of profitability on firm value. (2) The effect of earnings quality on firm value. (3) The effect of investment decisions on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. While the sampling technique in this study is using purposive sampling technique with a total sample of 300 samples. The data analysis method used is multiple regression using SPSS 25 software. The results of this study indicate that: (1) profitability has a positive and significant effect on firm value with a significance of 0.000 < 0.05. (2) earnings quality has a positive and insignificant effect on firm value with a significance of 0.757 > 0.05. (3) investment decisions have a positive effect and not on the value of the company with a significance of 0.418 > 0.05

scholarly journals FACTORS AFFECTING OPERATING CASH FLOW TO STOCK RETURN THROUGH STOCK PRICE

2018 ◽  
Vol 5 (2) ◽  
Author(s):  
Aprih . Santoso
Keyword(s):  
Stock Returns ◽  
Cash Flow ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Return ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Operating Cash Flow

Abstract : Companies need funds in order to carry out operations such as the financing of production activities, pay employees, pay other expenses related to the operation of the company. One way to obtain these funds is to attract investors to invest in companies in the form of stock, but in making this investment is certainly not easy for investors, because investors need consideration beforehand to find out how the company's performance. The purpose of this study was to examine and analyze the effect of operating cash flow to stock return through stock price at companies listed on the Stock Exchange Year 2012-2015. The data used in this study dala are secondary data from the financial statements of companies listed on the Indonesia Stock Exchange period 2012 - 2015. The data are in the form of financial statements can be obtained from the Indonesian Capital Market Directory (ICMD), the IDX website www.idx.co. id as well as from various other sources to support this research. The population in this research is manufacturing companies listed on the Stock Exchange the period 2012 - 2015. The samples taken by the sampling technique used purposive sampling.From the test results and analysis of the data it can be concluded that operating cash flow directly and indirectly has no effect on stock returns through stock prices showed no significant results. Keywords :  Operating Cash Flow, Stock Price, Stocks Return

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