Roristua Pandiangan_19115109121

RASIO PERPUTARAN DAN PERIODE PENAGIHAN PIUTANG USAHA TERHADAP RASIO LANCAR PERUSAHAAN BARANG PRODUKSI

  Roristua Pandiangan

Fakultas Ekonomi Universitas Sutomo Medan

Jl. Sutomo Ujung No.28D Medan, 20235, Indonesia.

  • Korespondensi  dengan Penulis:
  • Roristua Pandiangan: +62 61 661 4108
  • Email : roristua_tua@yahoo.com

Abstract

The company ability to collect accounts and pay debt was one measurement of the company performance so that the company could survive in the market to serve the needs of consumers. This study aimed to reveal the effect of the company ability to collect accounts receivable to the company ability to pay short-term trade payables. This study used a descriptive research method with empirical studies approach. The population was 33 goods production companies listed in the Indonesia Stock Exchange while the study samples were all study population. The analysis techniques used in this study were the accounts receivable turnover ratio, account receivables collection period, current ratio, and multiple regression analysis. The results showed that:  First, there was no partial effect of trade receivables turnover ratio to the current ratio at large trading company production of goods listed in the Indonesia Stock Exchange. Second, there was a partial effect of accounts receivable collection period to the current ratio at large trading company production of goods listed in the Indonesia Stock Exchange. Third, the accounts receivable turnover ratio and accounts receivable collection period had a simultaneous effect to the current ratio at large trading company production of goods listed in Indonesia Stock Exchange.

 Keywords: accounts receivable ratio, accounts receivable collection period, current ratio.

19115109121_RoristuaPandiangan (Full Text)

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Sri Isworo Ediningsih_abstract_1422010

EVA DAN BEBERAPA VARIABEL FUNDAMENTAL PERUSAHAAN TERHADAP HARGA SAHAM

Sri Isworo Ediningsih
Nilmawati
Jurusan Manajemen Fakultas Ekonomi UPN “Veteran” Yogyakarta
Jl. SWK 104 Ringroad Utara, Condong Catur, Yogyayakarta

Korespondensi dengan Penulis:
Sri Isworo Ediningsih: Telp. +62 274 486 733 Ext. 260
E-mail: wororio@yahoo.co.id

Abstract
Economic Value Added (EVA) as performance measure had been proven in United States. In Indonesia, EVA had been used by several companies. However, since 2001 Saw magazine, Mark Plus & Co and Maxi UI consistently made rating on 100 companies with EVA. The purpose of this study was to analyze both simultaneously and partially the influence of EVA and several fundamental variables (CR, ROI, Size and PER) on stock price. The sample was taken by using purposive sampling with positive EVA as criteria. There were 88 companies as sample.  By using multiple regression, this study found that: 1) simultaneously EVA and several fundamental variables (CR, ROI, Size and PER) significantly influenced  stock price 2) EVA, ROI and PER significantly influenced stock price and 3) CR and size company did not significant influence stock price.
Key words: Economic Value Added, current ratio, ROI, size, PER, stock price

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