This study aims to examine the effect of PER and PBV on stock returns. The variables used are Price Earnings Ratio (PER) and Price to Book Value (PBV). The population in this study are Food and Beverage Companies listed on the Indonesia Stock Exchange in ... see more

Price Earnings Ratio | Price to Book Value | Stock Return

Pags. 1 - 15

Free Access

Implications of Implementation of Agriculture Asset Accounting Standards in Plantation Subsector Companies DOI : 10.26905/ap.v8i1.7786

Nurul Hasanah Uswati Dewi,Annisa Mirah Fitria Manggabarani

The existence of business potential in agriculture has also contributed to the movement of digital economy trends, which has created a platform that can connect stakeholders in the agricultural sector. The availability of information through the platform ... see more

Biological Asset | PSAK 69 | Recognition | Measurement | Disclosure

Pags. 16 - 28

Free Access

The Influence of Company Size, Profitability and Leverage on Corporate Social Responsibility of Corporate Platinum Award Recipient DOI : 10.26905/ap.v8i1.8301

Hilya Syilfania,Parawiyati Parawiyati,Listyowati Listyowati

This study aims to examine the effect of Firm Size (Size), Profitability (ROA), and Leverage (DAR) on the disclosure of Corporate Social Responsibility (CSR) of companies that receive platinum awards in 2021. The period used in this study are listed compa... see more

Corporate Social Responsibility (CSR) | Company Size (size) | Profitability | and Leverage.

Pags. 29 - 43

Free Access

Analysis of Financial Performance Differences Before and After the Merger of Companies Listed on the Indonesian Stock Exchange DOI : 10.26905/ap.v8i1.8101

Dewi Kusumowati,Ibrahim Ibrahim

This study aims to analyze the differences in the company's financial performance before and after the merger in companies that carry out merger activities. Company performance is measured using financial ratios: Current Ratio (CR), Debt to Asset Ratio (D... see more

Merger | financial performance | Independent Sample T-test and Paired Sample T-test.

Pags. 44 - 59

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The Impact of Macroeconomics and Gold Prices on the IDX Composite Index 2017-2021 DOI : 10.26905/ap.v8i1.8096

Fatchur Rohman,Luqman Obby Rival

The existence of a capital market in a country is a benchmark for economic progress and as a support for the economy or the dynamics of a country's business. This research problem is how the impact of Inflation, Interest Rates, Exchange Rates and Gold Pri... see more

IDX Composite Index | inflation | interest rates | exchange rates | gold price.

Pags. 60 - 79

Free Access

Analysis of the School Operational Assistance Funds (Case Study at SMP Negeri 05 Batu) DOI : 10.26905/ap.v8i1.7524

Thomas Djaka Winarto,Siti Anissah Kiptiyani

This study aims to determine the realization of the BOS budget and also accountability and transparency of financial reporting at SMP Negeri 05 Batu. The research method used is descriptive qualitative method with data collection techniques in the form of... see more

BOS Funds | BOS Funds Management Accountability | Transparency.

Pags. 80 - 88

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Local Expenditures, Local Wealth, Financial Management Accountability, and Local Government Administration Performance: Empirical Studies in Indonesia DOI : 10.26905/ap.v8i1.8325

Muhtar Muhtar

This study attempts to obtain empirical evidence regarding the determinants of local government administration performance in Indonesia using the local expenditures, local wealth, and financial management accountability factors. The research uses secondar... see more

Indonesia | local government administration performance | local expenditure | local wealth | financial management accountability

Pags. 89 - 102

Free Access