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Pengaruh Profitabilitas, Solvabilitas, Likuiditas Dan Size Terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2016-2021 盈利能力、偿债能力、流动性和衡量对印尼证券交易所上市的消费品行业制造业价格的影响
Pub Date : 2023-10-01 DOI: 10.31539/costing.v7i1.7031
Maharani Jaya Wardhani, Sunarto Sunarto
This research was prepared with the aim of testing and analyzing the effect of Profitability, Solvency, Liquidity and Size on stock prices in Manufacturing Companies in the consumer goods sector that have been listed on the Indonesia Stock Exchange (IDX) in the period 2016 to 2021. The method used by researchers is purposive sampling with the criteria for company data during the period 2016 to 2021, has positive profits, has never been suspended. The sample used consists of 191 data on consumer goods industry companies listed on the Indonesia Stock Exchange between 2016 and 2021. The Multiple Linear Analysis method is used by researchers in analyzing data and processed using SPSS 25. The results of this study indicate that, profitability (X1), solvency (X2) and liquidity (X3) cannot affect stock prices (Y). Meanwhile, size has a negative influence on stock prices. Keywords: Profitability, Solvency, Liquidity, Size, Stock Price
本研究旨在测试和分析2016年至2021年期间在印度尼西亚证券交易所(IDX)上市的消费品行业制造公司的盈利能力、偿付能力、流动性和规模对股票价格的影响。研究者使用的方法是有目的抽样,标准为2016年至2021年期间的公司数据,具有正利润,从未暂停。使用的样本包括2016年至2021年间在印度尼西亚证券交易所上市的191家消费品行业公司的数据。研究人员在分析数据时使用多元线性分析法,并使用SPSS 25进行处理。本研究结果表明,盈利能力(X1)、偿付能力(X2)和流动性(X3)对股价(Y)没有影响,而规模对股价有负向影响。 关键词:盈利能力,偿债能力,流动性,规模,股价
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引用次数: 0
Pengaruh Motivasi Karier, Sosial, Persepsi Biaya Pendidikan, dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi 职业、社会动机、教育成本观念和教育程度对会计学生对会计专业教育的兴趣的影响
Pub Date : 2023-09-28 DOI: 10.31539/costing.v7i1.7198
I Made Prasetia Dwikamajaya, Ni Made Adi Erawati, Anak Agung Gde Putu Widanaputra, I Ketut I Ketut Sujana
This study aims to find out how the interest of accounting students to take PPAk is influenced by career motivation, social, perceptions of educational costs, and length of education. 2018 FEB UNUD accounting students were used as the research population. as many as 72 respondents were selected using the accidental sampling method. Multiple linear regression analysis was used for data analysis. The results of the various tests used state that the interest of accounting students is influenced by career, social, perceived cost of education, and length of education to attend PPAk. The results of this research can serve as information or reference for other similar researchers and can also assist related institutions in providing information or references to increase student interest in participating in the PPAk program. Keywords : Career motivation, social, perceived tuition fees, length of education, interest, PPAk.
本研究旨在探讨职业动机、社会、教育成本认知和教育时间对会计学生参加PPAk的兴趣有何影响。2018年2月联合国大学会计系学生被用作研究人群。采用偶然抽样的方法,调查对象多达72人。数据分析采用多元线性回归分析。所使用的各种测试结果表明,会计学生的兴趣受到职业、社会、感知教育成本和参加PPAk的教育时间长短的影响。本研究结果可为其他类似研究人员提供信息或参考,也可协助相关机构提供信息或参考,以提高学生参与PPAk项目的兴趣。 关键词:职业动机,社会,感知学费,教育年限,兴趣,PPAk。
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引用次数: 0
Pengaruh Produk, Word of Mouth, Harga dan Store Atmosphere terhadap Keputusan Pembelian Konsumen pada Kafe Kesan Rantauprapat 产品、口碑、价格和商店氛围对 Kesan Cafe Rantauprapat 消费者购买决策的影响
Pub Date : 2023-09-28 DOI: 10.31539/costing.v7i1.7200
Firman Firman, Nova Jayanti Harahap, Abd. Halim
The purpose of this study was to analyze the effect of product, word of mouth, price and store atmosphere on consumer purchasing decisions at Kesan Rantauprapat Cafe. This research is quantitative in nature, and the research site is Kafe Kesan Rantauprapat. The data collection techniques used in the study were observation, documentation and questionnaires using a Likert scale. The research population is Kesan Rantauprapat Cafe consumers in November 2022 which amounted to 563 respondents. The research sample used the Slovin formula, which was determined with a significance level of 0.1. Thus, the sample size in this study was 85 people. The results showed that the product has a positive and significant effect on purchasing decisions. Word Of Mouth Work has a positive and significant effect on purchasing decisions. Price has a positive and significant effect on purchasing decisions. Store Atmosphere has a positive and significant effect on purchasing decisions. Product, word of mouth price and store atmosphere simultaneously have a positive and significant effect on consumer purchasing decisions at Kesan Rantauprapat Cafe. Keywords: Product, Word Of Mouth, Price, Store Atmosphere, Consumer Purchasing Decisions
本研究的目的是分析产品、口碑、价格和店内氛围对顾客在Kesan Rantauprapat Cafe购买决策的影响。本研究为定量研究,研究地点为Kafe Kesan Rantauprapat。在研究中使用的数据收集技术是观察,文献和问卷调查使用李克特量表。研究对象是2022年11月Kesan Rantauprapat Cafe的消费者,共有563名受访者。研究样本采用Slovin公式,其显著性水平为0.1。因此,本研究的样本量为85人。结果表明,产品对购买决策有显著的正向影响。口碑营销对购买决策有积极而显著的影响。价格对购买决策有显著的正向影响。店铺氛围对购买决策有显著的正向影响。产品、口碑价格和店内氛围同时对消费者在Kesan Rantauprapat Cafe的购买决策有显著的正向影响。 关键词:产品,口碑,价格,店内氛围,消费者购买决策
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引用次数: 0
Analisis Hubungan Keadilan Organisasional dan Budaya Organisasional terhadap Komitmen Organisasional Karyawan Swalayan 分析组织正义与组织文化与企业员工承诺之间的关系
Pub Date : 2023-09-28 DOI: 10.31539/costing.v7i1.7274
Hery Verianto The
The primary objective of this research is to examine and evaluate the impact of organisational justice and organisational culture on employee organisational commitment within the context of Garuda Mitra Supermarket Pontianak. The sample size for this study consisted of 69 individuals who were employed throughout the period in which this research was carried out. The employed study methodology entails a descriptive quantitative causal survey. The census sampling approach was employed, wherein all populations were utilised as samples. The data that was gathered was subjected to analysis using SPSS version 23. The hypothesis is tested using the statistical technique of multiple linear regression analysis. The findings of the study indicate that there is a positive and statistically significant relationship between organisational justice and employee organisational commitment. Additionally, the results demonstrate that organisational culture also has a positive and significant impact on employee organisational commitment. Furthermore, the study reveals that both organisational justice and organisational culture have a positive and significant influence on overall organisational commitment.
本研究的主要目的是检查和评估组织公正和组织文化对员工组织承诺的影响,在鹰航密特拉蓬甸超市的背景下。这项研究的样本量包括69名在研究进行期间受雇的个人。所采用的研究方法包括描述性定量因果调查。采用人口普查抽样方法,将所有人口作为样本。收集到的数据使用SPSS version 23进行分析。利用多元线性回归分析的统计技术对假设进行了检验。研究结果表明,组织公平感与员工组织承诺之间存在显著的正相关关系。此外,研究结果还表明,组织文化对员工组织承诺也有显著的正向影响。此外,研究发现,组织公正和组织文化对整体组织承诺都有显著的正向影响。
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引用次数: 0
Pengaruh Kualitas Pelayanan,Lokasi, Dan Fasilitas Terhadap Keputusan Pembelian Diwarkop Labong 服务、地点和设施质量对Labong的购买决定的影响
Pub Date : 2023-09-28 DOI: 10.31539/costing.v7i1.7199
Imam Masduki, Marlina Siregar, Bhakty Helvi Rambe
This study aims to answer the influence of service quality, location, and facilities on purchasing decisions at the Labong Rantauprapat coffee shop. Data collection was carried out by distributing questionnaires to 60 customers of the Labong Rantauprapat coffee shop. This study uses quantitative methods and performs data processing with IBM SPSS Statistics 26tools.This analysis includes reliability tests, validity tests, classical assumption tests, statistical tests,and multiple linear regression tests.The results of the t-test (partial) show that service quality has a positive and significant effect on purchasing decisions with a coefficient value of 0.772 with a probability value of 0.000 and a calculated t-value of 1.896. location has a positive and significant effect on purchasing decisions with a coefficient value of 0.406 with a probability value of 0.008 and a t-value of 1.759. Facilities have a positive and significant effect on purchasing decisions with a coefficient value of 0.017 with a probability value of 0.004 and a t-count value of 2.264 while the results of the F (simultaneous) test show a value of 3.233 which means that service quality, location, facilities together have a significant influence on purchasing decisions at the Labong Rantauprapat coffee shop.Multiple linear test results show Keywords: Service Quality, Location, Facilities,Purchase Decision
本研究旨在探讨服务品质、地理位置和设施对拉邦蓝塔帕帕咖啡店顾客购买决策的影响。数据收集是通过向Labong Rantauprapat咖啡店的60名顾客分发问卷进行的。本研究采用定量方法,使用IBM SPSS Statistics 26tools进行数据处理。该分析包括信度检验、效度检验、经典假设检验、统计检验和多元线性回归检验。t检验(部分)结果表明,服务质量对购买决策有正向显著影响,其系数值为0.772,概率值为0.000,计算t值为1.896。区位对购买决策的正向显著影响,其系数值为0.406,概率值为0.008,t值为1.759。设施对购买决策有正向显著影响,其系数值为0.017,概率值为0.004,t-count值为2.264,F (simultaneous)检验结果为3.233,即服务质量、位置、设施共同对Labong Rantauprapat咖啡店的购买决策有显著影响。多元线性试验结果显示 关键词:服务质量,地理位置,设施,购买决策
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引用次数: 0
Pengaruh Kualitas Produk, Harga Dan Promosi Terhadap Kepuasan Konsumen Belanja Kebutuhan Di Grosir Sembako Ibu Ervina Kelurahan Aek Paing Tengah 产品质量、价格和促销对消费者满足需求的影响,Ervina mother的杂货店Aek Paing
Pub Date : 2023-09-28 DOI: 10.31539/costing.v7i1.7246
Elvi Rahma Dani, Hayanuddin Safri Safri, Raja Saul Marto Hendry
This study aims to analyze the effect of Product Quality, Price and Price Discounts on Consumer Satisfaction shopping needs at Wholesale Sembako Mrs. Ervina Kelurahan Aek Paing Tengah To determine the effect of Product Quality, Price and Promotion on Consumer Satisfaction with a sample of 134 people. The data collection technique was carried out by questionnaire or primary data ... The results showed that simultaneously the variables of the Effect of Product Quality, Price, and Promotion had a positive and significant effect on Customer Satisfaction with a calculated F value of 11,650 greater than Ftable 2.37 with a significant value of 0.000 <0.05, partially Product Quality has a positive but insignificant effect on Customer Satisfaction obtained tcount value 0, 263 is smaller than the t table 1.65 partially Price has a positive but insignificant effect on consumer decisions to buy with t count 1.985 greater than the t table 1.65 and the significance value of t is 0.049 < 0.05, partially Promotion has a positive and significant effect on consumer decisions obtained tcount 3.317> t table 1.65 and the significance value of t is 0.001 < 0.05. Keywords: Product Quality, Price, Promotion, Consumer Satisfaction
本研究旨在分析产品质量、价格和价格折扣对消费者满意度的影响,在批发Sembako夫人Ervina Kelurahan Aek Paing Tengah,以134人为样本,确定产品质量、价格和促销对消费者满意度的影响。数据收集方法采用问卷调查法或原始数据法。结果表明,同时产品质量效应、价格效应、促销效应这三个变量对顾客满意度有正向显著的影响,其计算F值为11,650,大于表2.37,其显著值为0.000 <0.05;部分产品质量对顾客满意度有正向但不显著的影响,其tcount值为0;价格对消费者购买决策有正向但不显著的影响,t计数1.985大于t表1.65,t的显著性值为0.049 <0.05,部分促销对消费者决策有正向显著的影响(3.317>);T表1.65,T的显著性值为0.001 <0.05 # x0D公司;关键词:产品质量,价格,促销,消费者满意度
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引用次数: 0
Analisis Penetapan Harga Jual Produk CV. Abah Ayi Dengan Metode Cost Plus Pricing CV产品定价分析。采用成本加价格的方法
Pub Date : 2023-09-28 DOI: 10.31539/costing.v7i1.7382
Raka Fahrizal Irwansyah, Santi Pertiwi Hari Sandi, Syifa Pramudita Faddila
The selling price should identify all costs that make a profit in the long run. Cost plus pricing, namely setting the cost by including a factor (percentage) of the selling price or cost in profit. The purpose of this study is to understand how companies determine the selling price of their products using the cost plus CV method. Abah Ayi. Analyze this data using quantitative methods. Research results show that CV. Abah Ayi determines the selling price of their products using traditional methods. The cost calculation of the manufacturing process done by the business owner is not detailed enough, and some costs are calculated using estimated costs. The selling price of products according to this method is lower than the selling price of CV products. Abah Ayi, to earn more profit. The initial production cost of Rp 27,500 becomes Rp 23,000 with the selling price of Rp 30,000 for duck rice, while the initial production cost of Rp 25,000 becomes Rp 21,000 with the same selling price of Rp 27,500 for chicken rice. Research data shows that the difference in profits generated is quite large and the use of cost and markup methods is more effective. Keywords: Selling Price, Cost Plus Pricing, CV. Abah Ayi.
销售价格应该包含所有长期盈利的成本。成本加定价,即通过在利润中包括销售价格或成本的一个因素(百分比)来确定成本。本研究的目的是了解公司如何使用成本加CV方法确定其产品的销售价格。阿阿姨。使用定量方法分析这些数据。研究结果表明,CV。Abah Ayi使用传统方法确定产品的销售价格。企业所有者对制造过程的成本计算不够详细,有些成本是用估算成本来计算的。根据这种方法,产品的销售价格低于CV产品的销售价格。Abah Ayi,赚更多的利润。最初的生产成本27,500卢比变成了23,000卢比,鸭饭的售价为30,000卢比,而最初的生产成本25,000卢比变成了21,000卢比,鸡饭的售价为27,500卢比。研究数据表明,产生的利润差异相当大,使用成本和加价方法更有效。 关键词:销售价格,成本加成定价,CV阿阿姨。
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引用次数: 0
Startegi Peningkatan Kinerja Karyawan Melalui Komitmen Karyawan Yang Dipengaruhi Oleh Work Life Balance Dan Flexible Working 开始改善员工绩效的方法是通过工作生活平衡和灵活工作关系影响的员工承诺
Pub Date : 2023-09-26 DOI: 10.31539/costing.v7i1.7714
Khoe Abiel Ivan Rahardjo
The Covid-19 pandemic has changed all existing business processes, work no longer has to be bound by time and space. A more flexible way of working is the dream of employees, especially those of the millennial generation. Implementing flexible working is one of the opportunities to increase employee loyalty through employee commitment. Apart from that, many millennial generation employees want balance in life or what is known as work life balance. It is hoped that flexible working and work life balance will foster high work commitment and ultimately encourage employee performance to improve. Based on the hypotheses proposed, all hypotheses are proven and show that employee commitment is able to act as a mediator that strengthens the influence between work life balance and flexible working and employee performance. This research was conducted at the company PT. Alfaria Trijaya with a sample of all of whom are employees under 30 years of age from various departments. Keywords: Work Life Balance, Flexible Working, Employee Commitment, Employee Performance
新冠肺炎大流行改变了所有现有业务流程,工作不再受时间和空间的限制。更灵活的工作方式是员工的梦想,尤其是千禧一代。实施弹性工作制是通过员工承诺来提高员工忠诚度的机会之一。除此之外,许多千禧一代员工希望生活平衡,也就是所谓的工作与生活平衡。希望灵活的工作和工作与生活的平衡能够培养高的工作承诺,并最终鼓励员工提高绩效。基于提出的假设,所有的假设都得到了证明,并表明员工承诺能够作为中介,加强工作生活平衡和灵活工作对员工绩效的影响。这项研究是在PT. Alfaria Trijaya公司进行的,样本都是来自不同部门的30岁以下的员工。关键词:工作生活平衡,弹性工作,员工承诺,员工绩效
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引用次数: 0
Pengaruh Kualitas Produk, Harga Dan Keamanan Layanan Pelanggan Terhadap Kepuasan Konsumen Di Tik Tok Shop Di Rantauprapat 客户产品质量、价格和服务安全对Rantauprapat的Tik Tok Shop消费者满意度的影响
Pub Date : 2023-09-21 DOI: 10.31539/costing.v7i1.7673
Risma Afrida Ritonga, Sumitro Sarkum, Elvina Elvina
Research that aims to determine the effect of product quality, price, and customer service security on customer satisfaction on the Tiktok Shop application in rantauprapat. is the result of quantitative research, which aims to answer questions about the effect of product quality, price, and customer service security on customer satisfaction on the tiktok shop application. the research method I used was quantitative research using the survey method. In sampling using google form or questionnaire with 100 respondents. data collection techniques using a questionnaire processed using SPSS version 23. Data analysis using multiple linear regression. The results showed that product quality (X1) did not have a positive effect on the Consumer Satisfaction variable at tik tok shop. Then the significant value of the t value is 1.532 < t table 1.987, this means that the variable effect of product quality does not have a positive effect on the Consumer Satisfaction variable. Then the significant value is 0.129 < 0.05, which means that the variable effect of product quality is not significant on the Consumer Satisfaction variable, Price (X2) The calculated t value is 4.287> t table 1.987, this means that the price variable has a positive effect on the purchase satisfaction variable. Then the significant value is 0.00 <0.05, which means that the Price variable has a significant effect on the Consumer Satisfaction variable, customer service security (X3) The calculated t value is 2.407> t table 1.987, this means that the service security variable has a positive effect on the Consumer Satisfaction variable. Then the significant value is 0.018 <0.05, which means that the significant variable between security and purchasing decisions on the tik tok shop, has an effect on consumer purchasing decisions in the TikTik Shop application. Research shows that the variables influence product quality, price, security services on customer satisfaction at the Tik Tok shop. Keywords: Product Quality, Price, Security Services, Consumer Satisfaction
研究,旨在确定产品质量,价格和客户服务安全对客户满意度的影响,Tiktok商店应用程序在rantaprapat。是定量研究的结果,旨在回答产品质量,价格,客户服务安全对抖音商店应用中客户满意度的影响。我使用的研究方法是使用调查法的定量研究。抽样采用谷歌形式或问卷调查100名受访者。数据收集技术使用问卷调查使用SPSS版本23处理。数据分析采用多元线性回归。结果表明,产品质量(X1)对tik tok商店的消费者满意度变量没有正向影响。则t值的显著值为1.532 <t表1.987,这意味着产品质量的变量效应对消费者满意变量没有正向影响。则显著值为0.129 <0.05,表示产品质量的变量效应对消费者满意度变量价格的影响不显著(X2),计算出的t值为4.287>T表1.987,这意味着价格变量对购买满意度变量有正向影响。则显著值为0.00 <0.05,即价格变量对消费者满意度变量客户服务安全(X3)有显著影响,计算出的t值为2.407>在表1.987中,这意味着服务安全变量对消费者满意变量具有正向影响。则显著值为0.018 <0.05,即TikTik商店安全性与购买决策之间的显著变量对TikTik商店应用中消费者的购买决策有影响。研究表明,影响产品质量、价格、安全服务的变量对tiktok商店顾客满意度的影响。 关键词:产品质量,价格,安全服务,消费者满意度
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引用次数: 0
Pengaruh Harga, Promosi Dan Kualitas Layananterhadap Kepuasan Pelanggan Gojek (Go-Ride) Pada Mahasiswa Fakultas Hukum UNPRI 价格、晋升和服务质量对UNPRI法学院学生Gojek满意的影响
Pub Date : 2023-09-21 DOI: 10.31539/costing.v7i1.6659
Sherla Wijaya, Winda Sri Astuti Doloksaribu, Yunus Andreas Sianturi, Chelsea Rajagukguk, Anjarani Anjarani, Erwina Erwina
The Influence Of Price, Promotion And Service Quality On Gojek (Go-Ride) Customer Satisfaction In Students Of The Faculty Of Law UNPRI. Faculty of Economics, Prima Indonesia University. Thesis. This study aims to determine the effect of price on Gojek (Go-Ride) customer satisfaction, determine the effect of promotion on Gojek (Go-Ride) customer satisfaction, determine the effect of service quality on Gojek (Go-Ride) customer satisfaction, and determine price, promotion and service quality simultaneously influences Gojek (Go-Ride) customer satisfaction for UNPRI Law Faculty Students. This type of research uses descriptive quantitative methods. The population in this study amounted to 364 people with a sample of 78 respondents. The data analysis used in this study is Instrument Test, Classical Assumption Test, Multiple Linear Regression Analysis, Hypothesis Test, and Coefficient ofDetermination Test (R2). The results of this study are price has a positive and significant effect on customer satisfaction, promotion has a positive and significant effect on customer satisfaction, service quality has a positive and significant effect on customer satisfaction and price, promotion and service quality simultaneously have a positive and significant effect on customer satisfaction customer satisfaction GOJEK (Go-Ride) to UNPRI Law Faculty Students. Keywords: Price, Promotion, Service Quality, Customer Satisfaction
价格、促销和服务质量对UNPRI法学院学生乘车顾客满意度的影响。印尼第一大学经济学院。论文。本研究旨在确定价格对Gojek (Go-Ride)顾客满意度的影响,确定促销对Gojek (Go-Ride)顾客满意度的影响,确定服务质量对Gojek (Go-Ride)顾客满意度的影响,并确定价格、促销和服务质量同时影响UNPRI法学院学生的Gojek (Go-Ride)顾客满意度。这种类型的研究使用描述性定量方法。这项研究的总人数为364人,抽样调查了78人。本研究的数据分析采用工具检验、经典假设检验、多元线性回归分析、假设检验和决定系数检验(R2)。本研究结果为:价格对顾客满意有正向显著影响,促销对顾客满意有正向显著影响,服务质量对顾客满意和价格有正向显著影响,促销和服务质量同时对顾客满意有正向显著影响。& # x0D;关键词:价格,促销,服务质量,顾客满意度
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引用次数: 0
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