Financial ratios are one of the indicators used to assess the company's financial performance. The better the financial performance of a company will attract investors to invest in the company and the stock price will increase. The research aims to determine the impact of profitability as proxied by Return On Assets and Net Profit Margin, and liquidity proxied by Current Ratio and Quick Ratio on stock prices partially or simultaneously before and during the covid-19 pandemic, as well as knowing the differences in the Return On Assets, Net Profit Margin, Current Ratio, Quick Ratio, and stock prices before and during the covid-19 pandemic. This type of research is quantitative with an associative and comparative approach. The population of this research is the pharmaceutical industry sector and the Food and Beverage industry sector listed on the Indonesia Stock Exchange totaling 43 companies. The sampling method using purposive sampling method obtained as many as 13 companies. This research uses secondary data with data sources in the form of financial statements and stock prices for the 2019-2020 quarter from the www.idx.com website. So that the data obtained amounted to 52 data. In this research, in testing the data using IBM SPSS ver 25, the data analysis was carried out by multiple linear regression analysis and also different tests, namely the paired sample t-test and the Wilcoxon signed rank test. The results obtained are that partially ROA and CR have no significant effect on stock prices before and during the covid-19 pandemic, while NPM and QR have a significant effect on stock prices before and during the covid-19 pandemic. Simultaneously ROA, NPM, CR and QR have an effect on stock prices before and during the covid-19 pandemic. There is no difference between ROA, NPM, and Stock Price between before and during covid-19, while CR and QR there is a difference between before and during the covid-19 pandemic. The calculation of the coefficient of determination before covid-19 pandemic showed that all independent variables could explain the dependent variable of 81.1% and the remaining 18.9% was explained by factors outside the study, while during covid-19 pandemic all independent variables could explain the dependent variable of 21.8% the remaining 78.2% is explained by factors outside the study. Keywords: Return on Asset (ROA), Net Profit Margin (NPM), Current Ratio (CR). Quick Ratio (QR), Stock Price
Pencatatan laporan keuangan merupakan salah satu hal penting dalam kelangsungan suatu perusahaan, baik perusahaan besar maupun usaha kecil (UMKM). Setiap perusahaan harus mempunyai laporan keuangan yang baik dan benar sesuai standar akuntansi, hal ini bertujuan untuk mengetahui kondisi dan kinerja keuangan perusahaan serta dapat membantu pemilik perusahaan dalam pengambilan keputusan. Pengamatan ini bertujuan untuk membantu UMKM dalam penyusunan laporan keuangan berdasarkan SAK EMKM. Pengamatan dilakukan pada Pabrik Tempe Pak Kasmono dengan melakukan wawancara serta meminta data laporan keuangan untuk diolah agar sesuai dengan SAK EMKM. Penyusunan laporan keuangan dilakukan dengan metode periodik untuk periode April 2021. Hasil pengamatan menunjukkan bahwa Pabrik Tempe Pak Kasmono dalam menyusun laporan keuangan masih sangat sederhana dan belum sesuai dengan standar akuntansi. Pencatatan laporan keuangan Pabrik Tempe Pak Kasmono dilakukan berdasarkan penerimaan dan pengeluaran kas. Faktor yang menyebabkan pencatatan keuangan pada Pabrik Tempe Pak Kasmono masih sangat sederhana adalah karena kurangnya sumber daya manusia dan pemahaman mengenai laporan keuangan. Pengamatan menghasilkan laporan keuangan yang sesuai dengan SAK EMKM terdiri dari laporan laba rugi, laporan posisi keuangan dan catatan atas laporan keuangan pada bulan April 2021. Keyword : SAK EMKM, laporan keuangan, UMKM
Lemari Syukur Factory is a home industry that produces wardrobe cabinets. It determines selling price based estimation which is inappropriate. The main issue is that the company does not possess proper cost classification system in determining the cost of goods sold. This research is aimed to assist determining the cost of production as the basis for making up finished goods price using full costing method. This research includes quallitative analysis research. Data were collected through interviews and documentation and analyzed by qualitative analysis techniques. The study resulted (1) for cost of goods sold calculation, the factory charged direct material costs of Rp. 325.000.000, direct labor cost of Rp. 211.200.000 and factory overhead cost of Rp. 556,800,000. Total production cost to produce 2,196 units of cabinets in one year amounted to Rp. 1.093.000.000. The factory estimated cost of goods sold for each unit is of Rp. 497.723, and the selling price per cabinet unit is Rp. 500.000. (2) Using full costing method, the cost calculation consisted of direct material costs of Rp. 325.000.000, direct labor cost equal to Rp. 211.200.000, factory overhead fixed cost Rp. 12,042,250, and variable factory overhead cost Rp. Rp. 525.550.000. Thus, the cost of production was Rp. 1,073,792,250 for 2,196 units of cabinets. The cost of goods sold per cabinet unit is Rp. 488.976 and the selling price is Rp. 619.559. (3) The difference in cost of goods sold between full costing and the factory calculation is of Rp 8.747. While the difference between finished product price using full costing and the factory estimation is Rp 133.766.
This study aims to empirically examine the effect of components of c flow that consist of operating cash flow, investing cash flow, financing cash fl and net income to stock price on insurance companies in Indonesian Stock Exchange. This study used secondary data obtained from company financial reports from the period 2010 until 2014 insurance company that are listed in Indonesia Stock Exchange. The tests conducted were descriptive statistics, classic assumption test, multiple linear regression analysis, coefficient determination, F test, and t test with using the application program SPSS version 20 for windows. Simultaneous research results show that the operating cash flow, investing cash flow, financing cash flow, and net income significantly influence stock price. Partially, operating cash flow significantly influences stock price. Investing cash flow, financing cash flow, and net income do not have significant influence on stock price.
The objective of this study was to determine the intemal control ofsale of PT HPI (dept. BeeOutbound), analyse PT HPI (dept. BeeOutbound) revenue cycle and to evaluate the internal control of sales in relation with the revenue cycle at PT. Hotel Properti Intemasional (HPI) (Dept. BeeOutbound). The method used in this script is a descriptive method, and the data collection procedure is done in two ways, namely library research to obtain secondary data, and field research to obtain primary data from the company. For the field research, the author uses three techniques namely are interview, observation, and survey documents. The results of the evaluation of intemal control of sales in relation with the revenue cycle, is that the method of sale applied by PT. HPI (dept. BeeOutbound) is a cash sale. In this case it can be described that intemal control of cash sales at PT. HPI (dept. BeeOutbound) has not been conducted in accordance with proper intemal controls as still occur germinating tasks performed by the administration and accounting. Although the outline of the internal control of cash sales in the revenue cycle is good enough and it is also supported by activities that always meeting regularly performed once a week to monitor the performance of the company and also the company's financial condition. When linked with the results of the evaluation of internal control of sale in relation with the revenue cycle then the PT. HPI has not met these requirements ofgood internal control. Keywords: Internal control of sale, revenue cycle.
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