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Showing 72 articles found for "Equity"
Gudang Jurnal Multidisiplin Ilmu (Vol. 1, No. 2, 2023)

Pengaruh Economic Value Added (Eva) Dan Profitabilitas Terhadap Harga Saham (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)

Ahmad Fadil, Liswatin Liswatin
Abstract: Penelitian ini bertujuan untuk menguji Pengaruh Economic Value Added (EVA), Return On Asset (ROA), Return On Equity (ROE) dan Earning Per Share (EPS) Terhadap Harga Saham (Studi Pada Perusahaan Manufaktur Yang Terdaftar… di Bursa Efek Indonesia Periode 2015-2019). Populasi dalam penelitian ini berjumlah 193 perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI), dengan teknik pengambilan sampel menggunakan teknik purposive sampling dengan kriteria tertentu, sehingga sampel penelitian ini berjumlah 30 perusahaan. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa  variabel  EVA  tidak  berpengaruh  terhadap  harga  saham,  sedangkan  variabel ROA, ROE dan EPS berpengaruh terhadap harga saham.
Global Research Pengaruh Economic Value Added Profitabilitas Terhadap Harga Saham Studi Pada Perusahaan Manufaktur Yang Terdaftar Bursa Efek Indonesia Periode
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International Journal of Social Science, Education, Communication and Economics (Vol. 1, No. 5, 2022)

Comparison Analysis of Accounting Standards for Entities Without Public Accountability and Financial Standards for Private Entities of SMEs in Indonesia

Iluwati, Jennifer, Sherly, Sherly, Febriana, Helen
Abstract: IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting… ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).
Global Research Comparison Analysis Accounting Standards Entities Without Public Accountability Financial Private Indonesia
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