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Pengaruh Penerapan Standar Akuntansi Pemerintah (SAP) terhadap Kualitas Laporan Keuangan Melalui Kompetensi Pegawai: Pada Badan Kependudukan dan Keluarga Berencana Nasional
Iis Nurliani
; Fanlia Prima Jaya
; Akhmad Aspiannor
Pajak dan Manajemen Keuangan
Vol 2
, No 3
(2025)
The purpose of study This is For know influence Implementation Standard Accountancy Government in a way significant to quality report finance in the Agency BKKBN Government; for know influence SAP implementation in general significant to competence employees at the agency Population and Family Agency government National Planning; For know influence SAP implementation in general significant to Quality Report Finance through Competence Employees at the Agency BKKBN Government. Samples taken use fo...
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The Effect of Financial Results on Stock Prices Via Earnings Per Share: (A Case Study of the Food and Beverage Industry Listed on the IDX from 2017 to 2022)
Aristia Kamal
; Fanlia Prima Jaya
; Syamsuddinnor Syamsuddinnor
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis
Vol 3
, No 3
(2025)
Using a case study of the Food and Beverage industry listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022, this study seeks to examine the partial impact of financial performance on stock prices through Earnings Per Share (EPS). Ratios like Return on Assets (ROA), Return on Equity (ROE), EPS, and share prices are used to gauge financial performance. Using a saturated sampling method, 18 firms were chosen for the sample. Using a quantitative technique with a descriptive approach, th...
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