Penelitian ini bertujuan untuk mengetahui pengaruh persistensi laba, profitabilitas dan ukuran perusahaan terhadap kualitas laba. Objek yang diteliti dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2016-2020 yaitu sebanyak 33 perusahaan dengan teknik sampling yang digunakan adalah teknik purposive sampling dan diperoleh sebanyak 14 sampel perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa persistensi laba dan profitabilitas secara parsial berpengaruh negatif signifikan terhadap kualitas laba, sementara ukuran perusahaan tidak berpengaruh terhadap kualitas laba. Selain itu, secara simultan persistensi laba, profitabilitas dan ukuran perusahaan berpengaruh positif signifikan terhadap kualitas laba.
Penelitian ini bertujuan untuk menguji pengaruh Net Interest Margin (NIM), Operational Efficiency Ratio (OER), Loan to Deposit Ratio (LDR) dan Non Performing Loan (NPL) terhadap pertumbuhan laba. Populasi dalam penelitian ini adalah Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Total sampel dalam penelitian ini adalah 22 Bank Umum Konvensional dengan lima tahun pengamatan menggunakan teknik purposive sampling sehingga diperoleh 110 sampel. Teknik analisis data yang digunakan adalah Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa secara parsial Net Interest Margin tidak berpengaruh signifikan terhadap pertumbuhan laba, Operational Efficiency Ratio berpengaruh negatif signifikan terhadap pertumbuhan laba, Loan to Deposit Ratio tidak berpengaruh signifikan terhadap pertumbuhan laba dan Non Performing Loan berpengaruh negatif signifikan terhadap pertumbuhan laba. Sedangkan, secara simultan Net Interest Margin, Operational Efficiency Ratio, Loan to Deposit Ratio dan Non Performing Loan berpengaruh signifikan terhadap pertumbuhan laba.
The purpose of this research to discuss the effect of Earning Per Share, Price Earnings Ratio and Debt To Equity Ratio on Stock Returns in Coal Companies listed on the Indonesia Stock Exchange (BEI) 2015-2019. The sampling technique used was purposive sampling, with a total sample of 10 coal companies listed on the IDX in 2015-2019, resulting in 50 sample data from the observation period for 5 consecutive years.
The test in this study used parametric statistical methods, namely multiple linear regression test. Based on the results of research that has been done, it shows that partially and simultaneously the results showed that simultaneously Profitability, Leverage and Market Value did not have a significant effect on Stock Return. While the partial test results are only Market Value, namely Price Earnings Ratio which has an influence on Stock Return.
The Accounting Information System on Shopee e-commerce is transparent to give its customers access to some of these accounting systems, one of which is that consumers can place orders and even see the availability of goods in a store. Online shopping can also make buying and selling activities easy and flexible, which can be reached and accessed whenever consumers want. This study aimed to determine and analyze the influence of Accounting Information Systems and Online Shopping on Impulsive Buying in E-Commerce Shopee Case Studies on Students of the Faculty of Economics and Business, Jenderal Achmad Yani University. The population in this study was 2,231student the Faculty of Economics and Business and 100 as a sample by distributing questionnaires. This research is quantitative research with a nonprobability sampling technique using purposive sampling. This research uses variable free, namely Accounting Information Systems and Online Shopping, and variable bound, namely Impulsive Buying. The results showed that the Accounting Information System had a positive and significant effect on Impulsive Buying, and Online Shopping had a positive and significant effect on Impulsive Buying.
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