The purpose of this research is to know the description of production costs, marketing costs and profit of the company as well as the influence of the image of the production costs, marketing costs against earnings the company PT PP London Sumatra Indonesia Tbk, which is listed on the stock The Effect Of Indonesia. The research was conducted using a descriptive analysis of the qualitative and Quantitative Descriptive Analysis. This research was conducted based on secondary data from the consolidated statements of comprehensive income statement PT PP London Sumatra Indonesia Tbk obtained from Indonesia stock exchange.Research results can be concluded that, the image production costs and marketing costs tend to rise while the company's earnings are likely to decline. Linear regression results the production costs and marketing costs are insignificant negative effect against the profits of the company at PT PP London Sumatra Indonesia Tbk. correlation coefficient test results and the determination of the production costs and marketing costs with profit the company has a very strong relationship and production costs and marketing costs affect the profit of 67.1% the rest is explained by other factors not included in the regression model. Test results showed that the hypothesis H0 is accepted which means production costs and marketing costs take effect is not significantly to profit either simultaneously or partial.Advice that can be given is the company should use the full costing method to determine the value of the production cost, charge transport and rent to the buyer to lower marketing costs and profit responsibility for controlling production costs and marketing costs. Keyword: Production Costs, Marketing Costs and Profits of the Company

AbstrakTujuan penelitian ini adalah untuk mengetahui: 1. Gambaran likuiditas, profitabilitas, kebijakan dividen, dan nilai perusahaan. 2. Pengaruh likuiditas dan profitabilitas terhadap nilai perusahaan baik secara simultan maupun parsial. 3. Kemampuan kebijakan dividen dalam memoderasi hubungan likuiditas dan profitabilitas dengan nilai perusahaan pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia secara parsial. Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis yang digunakan adalah uji asumsi klasik, analisis regresi linear berganda, koefisien korelasi dan determinasi serta uji hipotesis.Hasil penelitian ini dapat disimpulkan sebagai berikut: 1. Likuiditas, profitabilitas, dan kebijakan dividen mengalami peningkatan sedangkan nilai perusahaan mengalami penurunan. 2. Hasil pengujian regresi linear berganda tanpa variabel moderating diketahui bahwa likuiditas berpengaruh negatif, sementara profitabilitas berpengaruh positif terhadap nilai perusahaan. 3. Hasil pengujian regresi linear berganda dengan variabel moderating diketahui bahwa kebijakan dividen memperkuat hubungan likuiditas dengan nilai perusahaan, sementara kebijakan dividen memperlemah hubungan profitabilitas dengan nilai perusahaan. 4. Hasil uji hipotesis pertama dapat disimpulkan bahwa likuiditas dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan secara simultan. Sedangkan secara parsial likuiditas berpengaruh tidak signifikan dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan 5. Hasil uji hipotesis kedua dapat disimpulkan bahwa kebijakan dividen mampu memoderasi namun tidak signifikan hubungan likuiditas dan profitabilitas dengan nilai perusahaan secara parsial.Saran yang dapat diberikan adalah sebaiknya perusahaan mengelola aset lancarnya secara efisien, lebih produktif dalam mengelola aset dalam meningkatkan laba perusahaan, menjaga profitabilitas tetap meningkat dan meningkatkan pembagian dividen. Kata Kunci : Likuiditas, Profitabilitas, Kebijakan Dividen dan Nilai PerusahaanAbstract            The aim of this research are to determine: 1. The description of liquidity, profitability, dividend policy and firm value. 2. The effect of liquidity and profitability on the firm value either simultaneously or partially. 3. The ability of dividend policy in moderated the effect of liquidity and profitability on the firm value of the company at Food and Beverage Sub Sector Company Listed in Indonesia Stock Exchange partially. The research was using qualitative and quantitative desriptive analysis. The data collection was using documentation. The analysis techniques used are multiple linear regression, correlation coefficient, coefficient of determination,F test and t test.The results of this research concluded as follows: 1. Liquidity , profitability, and dividend policy has decreased, while firm value has decreased. 2. The results of multiple linear regression testing without moderating variable are known that liquidity has a negative effect, while profitability has a positive effect on the firm value. 3. The results of multiple linear regression test with moderating variable is known that dividend policy strengthens weakens the relationship of liquidity with firm value, while dividend policy weakens the relationship of profitability with firm value. 4. The results of the first hypothesis can be concluded that liquidity and profitability has a significant effect on the firm value simultaneously. While partially liquidity has no significant effect and profitability has a significant effect on firm value 5. The result of the second hypothesis test can be concluded that dividend policy is able to moderate but there is no significant relationship between liquidity and profitability with the firm value partially.The result of this research suggests that the company should manage its current assets efficiently, be more productive in managing assets in increasing company profits, keeps profitability steady and increases dividend distribution.Keywords: Liquidity, Profitability,Dividend Policy and Firm Value

The Purpose of this research is to describe profitability, corporate social responsibility and firm value and to know influence of profitability and corporate social responsibility to firm value at PT Jaya Konstruksi Manggala Pratama, Tbk listed in Indonesia Stock Exchange. The research was using qualitative and quantitative desriptive analysis. The data collection was using documentation. The analysis techniques used are multiple linear regression, correlation coeffient, coefficient of determination, F test and t test.The result of the research are 1. The average of profitability (return on assets) tends to increase, the average of corporate social responsibility (NH Approach) tends to increase, and the average of firm value (price to book value) tends to incrase. 2. The results of multiple linier regression is known that profitability has a negative effect, while corporate social responsibility has a positive effect on the firm value. 3. The results of the analysis of the correlation coefficient and correlation of determination can be concluded that the relationship between profitability and corporate social responsibility to firm value is very high and only a few are influenced by other variables not explained in this study. 4. The results of testing hypotheses can be concluded that profitability has a significant negative effect and corporate social responsibility has a significant positive effect on firm value.As for suggestions from this research are important for the company to maintain the stability of return on assets, NH Approach and price to book valueKeywords: Profitability, Corporate Social Responsibility, and Firm Value

This study aims to determine the strengths, opportunities, threats, and business barriers faced by Pematangsiantar City, as well as how the business policies carried out by the Pematangsiantar City government in developing MSMEs. Approachqualitative with the phenomenological method used in this research, Research samples is all sub-district and village heads and key informants. The data source used is primary data and secondary data. The flow of research with an interactive cycle process. The research results obtained strength that characterizes the city including its strategic location making Pematangsiantar City a transit city, as a tourist attraction and culinary center as well as the number of leading MSMEs and MSME sectors. Weaknesses include market access, promotion, capital, and availability of raw materials. Opportunities include the development of national tourism, the Sei Mangkei industrial area, the construction of the Siantar-Medan toll road. Threats include limited knowledge regarding aspects of entrepreneurship, domestic competition pressures, and business equipment. The development of the potential of Pematangsiantar city can be carried out in the tourism and culinary tourism sector which can attract tourists who are going on vacation to the Lake Toba Tourism Destination Area. The role of the Government is needed to exploit this potential through several policies that can be taken by the Government. Keywords: Strengths; Weaknesses; Opportunities; Threats; MSMEs

AbstrakTujuan dari penelitian ini adalah untuk mengetahui gambaran debt to assets Ratio, total assets turn over, return on assets dan price to book value serta pengaruh debt to assets Ratio, total assets turn over dan return on assets terhadap price to book value secara simultan maupun parsial pada Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Sampel penelitian adalah Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia. Pengumpulan data digunakan metode dokumentasi. Teknik analisis yang digunakan adalah uji asumsi klasik, regresi linier berganda, koefisien korelasi, koefisien determinasi dan uji hipotesis.Hasil penelitian dapat disimpulkan sebagai berikut: 1. Nilai rata-rata Debt to Assets Ratio, Total Assets Turn Over, Return On Assets dan Price to Book Value mengalami fluktuasi dan cenderung menurun. 2. Hasil regresi linear berganda diperoleh debt to assets ratio, total assets turn over dan return on assets berpengaruh positif terhadap price to book value. 3. Hasil uji koefisien korelasi dan determinasi terdapat hubungan yang sangat kuat antara variabel independen debt to assets ratio, total assets turn over dan return on assets dengan variabel dependen price to book value, dan sisanya dipengaruhi oleh faktor lain seperti DER, perputaran persediaan, ROE dan faktor lainnya. 4. Hasil pengujian hipotesis secara simultan dapat disimpulkan bahwa debt to assets ratio, total assets turn over dan return on assets berpengaruh signifikan terhadap price to book value pada Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017.Hasil penelitian ini menyarankan sebaiknya perusahaan untuk mengurangi jumlah utang dengan meningkatkan tambahan modal, meningkatkan penjualan dan meningkatkan kinerja keuangan. Kata Kunci: Debt to Assets Ratio (DAR), Total Assets Turn Over (TATO), Return On Assets (ROA) dan Price to Book Value (PBV) AbstractThe purpose of this research are to know the description of debt to assets ratio, total assets turn over, return on assets and price to book value and to know the influence of debt to assets ratio, total assets turn over and return on assets to price to book value in Automotive and Components Sub-Sector Companies Listed on the Indonesia Stock Exchange as a simultaneously or partially. This research was done by using descriptive qualitative and descriptive quantitative analysis. Sample of research is the Automotive and Components Sub-Sector Companies Listed on the Indonesia Stock Exchange. Data collection is done by documentation method. The analysis technique used are classical assumption test, multiple linear analysis, correlation coefficient, determination coefficient and hypothesis testing.The results can be summarized as follows: 1. Average Debt to Assets Ratio, Total Assets Turn Over, Return On Assets and Price to Book Value fluctuates and tends to decrease. 2. The results of multiple linear regression is debt to assets ratio, total assets turn over and return on assets have a positive influence on price to book value. 3. The results of testing the correlation and determination coefficients have a very strong correlation between the independent variables of debt to assets ratio, total assets turn over and return on assets with the dependent variables price to book value, and rest is influenced by other factors such as DER, inventory turnover, ROE and other factors. 4. The results of hypothesis test on simultaneous can be conclucled that debt to assets ratio, total assets turn over and return on assets have significant incluence on price to book value in Automotive and Components Sub-Sector Companies Listed on the Indonesia Stock Exchange Period 2013-2017.The results of this research suggest that companies should reduce the amount of debt by increasing additional capital, increasing sales and improving financial performance.  Keywords:    Debt to Assets Ratio (DAR), Total Assets Turn Over (TATO), Return On Assets (ROA) and Price to Book Value (PBV)