<p align="center"><strong>Abstrak</strong></p><p>Tujuan penelitian ini adalah untuk mengetahui pengaruh antara marjin laba bersih, pengembalian atas ekuitas dan inflasi terhadap harga saham baik secara parsial maupun secara simultan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2009-2016 yaitu berjumlah sebanyak 14 perusahaan. Jenis penelitian ini adalah penelitian asosiatif kausal. Teknik pengambilan sampel dalam Penelitian ini adalah teknik <em>purposive sampling.</em> Sampel yang diperoleh dalam penelitian ini adalah berjumlah sebanyak 10 perusahaan. Pengujian yang digunakan dalam penelitian ini adalah uji asumsi klasik (normalitas, multikolinieritas, heteroskedastisitas dan autokorelasi) dan uji hipotesis (uji koefisien korelasi & determinasi, uji t, dan uji F). Pengolahan data dalam penelitian menggunakan program <em>Software SPSS (Statistic Package for the Social Sciens) </em>21 <em>for windows</em><strong>. </strong>Hasil penelitian menunjukkan bahwa secara secara parsial, variabel marjin laba bersih, pengembalian atas ekuitas, dan inflasi berpengaruh positif dan signifikan terhadap harga saham. Sedangkan secara simultan, variabel marjin laba bersih, pengembalian atas ekuitas dan inflasi berpengaruh signifikan terhadap harga saham. <strong></strong></p><p> </p><p><strong>Kata Kunci: Marjin Laba Bersih, Pengembalian atas Ekuitas, Inflasi dan Harga Saham</strong></p><p> </p><p> </p><p> </p><p align="center"><strong>Abstract</strong></p><p> </p><p><em>This research aims to detemine the effect of net profit margin, return on equity and inflation to the stock price on foods and beverages companies listed on the Indonesia Stock Exchange.The population in this research are all foods and beverages companies listed on the Indonesia Stock Exchange during the period 2009 to 2016 as much as 14 companies.</em></p><p><em>The type of this research is associative causal. The sampling technique was purposive sampling.Got as much as 10 companies. The analysis used classic assumption testing, hypothesis testing, and linear regression. Data processing was perfomed by SPSS 21 for windows.</em></p><p><em>The results show that net profit margin, return on equity and inflation have positive effect and significant on stock price for partial.for simultaneous net profit margin, return on equity and inflation have significant on stock price </em></p><p><em> </em></p><p><strong><em>Keywords: Net Profit Margin, Return on Equity, Inflation, Stock price</em></strong></p><p><strong><em> </em></strong></p>
Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan dan motivasi kerja terhadap kinerja karyawan usaha pembungkusan garam pada CV. Karya Pertiwi Medan. Data diperoleh dari penyebaran kuesioner kepada karyawan usaha pembungkusan garam CV. Karya Pertiwi. Penelitian ini menggunakan teknik pengumpulan data yaitu sampling jenuh, dimana semua anggota populasi yang digunakan adalah seluruh karyawan di CV. Karya Pertiwi yang berjumlah 35 karyawan. Teknik analisis data yang digunakan dalam penelitian ini yaitu uji asumsi klasik. Analisis data menggunakan regresi linier berganda untuk memperoleh gambaran menyeluruh mengenai hubungan antara variabel. Hasil penilitian menunjukkan bahwa gaya kepemimpinan dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan usaha pembungkusan garam pada CV. Karya Pertiwi Medan
This study aims to determine whether the commitment of management, decision making authority, organization culture is partially affected and simultaneously to the accountability performance in government agency to improve government performance. This research method is to use a casual research design. The sample is determined by using the technique of purposive sampling.The population in this research are all employees of the Unit of work Tools (SKPD) Government of Deli Serdang. The sample used in this study is structural officials (Echelon 2, 3 and 4), with a total sample of 60. The data in this study is the primary data obtained from questionnaires distributed directly to the respondent. Data analysis model used was multiple linier regression. Testing the quality of data used is the test validity and reability testing. Classic assumption test was used for normality test, test heterokedastisitas, and tes multikolinearitas. Hypothesis testing using the determinant coefficient, simultaneous test (test-F), partial test (test-t).The results show that management commitment partially has a positive influence on performance accountability. Decision making authority partially has a positive influence on performance accountability. Organization culture partially has a positive influence on performance accountabilitypartially has a negative influence on performance accountability. Simultaneously commitment management, decision making authority, organization culturehave a positive and significant influence on performance accountability.
This study aims to examine the effect of internal control and compliance with accounting rules on the quality of financial reports at PT Bank Sumatera Utara (North Sumatra). This research uses associative method. The population in this study were three divisions in Bank SUMUT, namely the Accounting and Tax Division, the General Division and the Operations Division. The sample used in this study were 35 respondents. The data analysis technique in this research is data quality test which includes validity and reliability tests, classic assumption test which includes normality test, multicollinearity test, heteroscedasticity test, and hypothesis test which includes t test, determination test (R2) and multiple linear regression test.
Islamic boarding school is the educational institutions with dormitory systems or huts that have complex learning. An increasing growth of Islamic boarding school establishment has become a special concern for various parties who want to advance the quality of it. One of the characteristics of an advanced boarding school is the quality of good management and supports the creation of good governance. The ability to manage the process of recording and reporting financial transactions is the most important thing in the process of improving governance, so as to increase transparency for all donors for the long term. This study aims to provide solutions to Islamic boarding schools in improving the quality of financial statements, through the design of Islamic boarding school prototypes based on SAK-ETAP accounting standards. Samples used purposive sampling as many as 6 (six boarding schools), namely 35 respondents. The study uses multiple linear regression analysis as the data analysis techniques and using the classic assumption test through the SPSS program application. The results showed that budget planning, financial administration, and the application of information technology have significant effects on the application of accounting in Islamic boarding school. All three variables have a significant influence on boarding school accounting.
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