The purpose of this study was to analyze the effect of Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), and Net Profit Margin (NPM) on stock prices. In this study, there is one dependent variable, namely stock prices, and four independent variables, namely Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS), and Net Profit Margin (NPM). Return on Assets (ROA) is measured by dividing net income by total assets in the company. Return On Equity (ROE) with return on common equity and net return on common equity, which measures the return on investment of ordinary shareholders. Net Profit Margin (NPM) is calculated by dividing the total net profit earned by the company by each sale made. Earning Per Share (EPS) by dividing the number of each ordinary share produced during a specific period by the shares outstanding, measured by dividing the total period income available to shareholders from the company's common shares by the number of ordinary shares outstanding. The population and sample are 35 companies with banking companies listed on the Indonesia Stock Exchange during 2017 – 2019, so that the research sample is 35 samples, namely 105 companies. The results of this study indicate that Return On Assets (ROA) does not affect stock prices, Return On Equity (ROE) is detrimental to stock prices, Earning Per Share (EPS) has a positive effect on stock prices, and net income. Margin (NPM) does not affect stock prices.
Penelitian ini bermaksud menganalisa pengaruh Laba Akuntansi, Total Arus Kas dan Earning Per Share pada Harga Saham sebagai variable independenya, dengan variable dependen Harga Saham. Pada penelitian ini memuat data 108 perusahaan sektor manufaktur terdaftar BEI periode 2018 – 2020 dengan analisis memakai Statistical Package For Social Science (SPSS). Hasil penelitian ini menunjukkan bahwa secara simultan, Laba Akuntansi, Total Arus Kas dan Earning Per Share mempengaruhi Harga Saham. Variabel Laba Akuntansi secara positif mempengaruhi Harga Saham, variabel Total Arus Kas secara positif mempengaruhi Harga Saham, dan juga. Variabel EPS secara positif mempengaruhi Harga Saham. Penelitian ini dapat pula dijadikan bahan pertimbangan bagi para calon investor dan pemegang saham agar lebih cermat dalam menerima informasi laporan keuangan yang diberikan oleh perusahaan dalam pengambilan keputusan investasi yang cepat. dan untuk perusahaan agar dapat menjaga kinerjanya dengan meningkatkan pendapatan sehingga perusahaan bisa memaksimalkan kinerjanya serta menghasilkan peningkatan pada total arus kas. Perusahaan juga tetap harus mempertahankan dalam peningkatan laba akuntansi dan EPS supaya jumlah investor yang tertarik untuk menanamkan modalnya meningkat.
This study aims to detect fraudulent financial statements using the theory fraud diamond. Financial statement fraud is measured using the Modified Jones Model. Disclosure of accrued income from credit sales and accrued receivables of the company is the reason for using the Modified Jones Model. In this study, the authors add the use of the receivables ratio as a proxy variable from the nature of the industry so that the most suitable research model used in detecting financial statement fraud is using the Modified Jones Model. The population in this study are all property and sector companies real estate listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample in this study was 20 companies (100 company data with an observation period of 5 years) in the property and sector real estate listed on the Indonesia Stock Exchange from 2015 to 2019. Using multiple linear regression statistical methods and hypothesis testing using SPSS version 26. This study indicates that financial stability, target, and auditor change do not affect financial statement fraud. Meanwhile, external pressure, the nature of the industry, and total accruals affect fraudulent financial statements.
This study aims to analyze the effect of receivables, inventories, and payables on working capital. Receivables are measured by dividing total credit sales by the company's average receivables, inventories are measured by dividing the total cost of goods sold by the average inventory, and payables are measured by dividing the total purchases by the average trade payables. Firm size is measured by the logarithm of the company's total assets in year t, leverage is measured by dividing total debt by total equity, and profitability (ROA) is measured by the percentage of net profit after tax to total assets. The sample in this study was 30 companies, with 90 data. The object of research is a manufacturing company listed on the Indonesia Stock Exchange in 20 – 2019. The statistical methods used in this study are descriptive statistical analysis and inferential analysis which include classical assumption testing, multiple regression analysis, and hypothesis testing, using the SPSS program. The results of this study indicate that the receivables variable partially hurts working capital. Inventories partially have a positive effect on working capital. Debt partially does not affect working capital. The conclusion from the results of this study indicates that receivables, inventories, and payables affect working capital. The test results show that receivables have no partial effect on working capital, while inventory has a significant positive effect on working capital and debt does not partially affect working capital.
This study examine effect of tax expenses, tunneling incentives and leverage on transfer pricing. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling was determined using purposive sampling in order to obtain a sample data of 22 from 179 population data. The type of data used is secondary data obtained from the website www.idx.co.id. The analytical method used is multiple regression analysis. The results shown in this study indicate that tax expense and leverage do not have a significant effect on transfer pricing while tunneling incentives have a significant positive effect on transfer pricing.
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