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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi Bisnis Digital
Sitorus, Friska Darnawaty
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Public Health Social Sciences

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PENGARUH UKURAN PERUSAHAAN, CURRENT RATIO, DEBT TO EQUITY TERHADAP NILAI PERUSAHAAN PADA SUBSEKTOR LOGAM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Sitorus, Friska Darnawaty; Yolanda, Yosy; Fayola, Carissa; Sherin, Sherin; Robin, Robin
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to determine the effect of Company Size, Current Ratio, Debt to Equity ratio, Good corporate governance on Company Values in the metal subsector listed on the Indonesia Stock Exchange in the period 2012-2016. The results of the study show that firm size, current ratio, debt to equity ratio, good corporate governance have an effect on and are significant to the value of the company. Partially, the size of the company influences the value of the company, the current ratio affects the value of the company, the debt to equity ratio does not affect the value of the company, does not affect the value of the company.
PENGARUH NILAI PERUSAHAAN, DEBT TO EQUITY RATIO DAN DIVIDEND PAYOUT RATIO TERHADAP PERATAAN LABA PADA PERUSAHAAN PERBANKAN YANG TERCATAT DI BURSA EFEK INDONESIA PERIODE 2015-2017 Kevin, Kevin; Jesselyn, Gloria Iverose; Jessicca, Jessicca; Erlita, Erlita; Waruwu, Lilis Risna; Sitorus, Friska Darnawaty
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to test and analyze company value, debt to equity ratio and DPR (Dividend Payout Ratio) simultaneously to income smoothing in banking companies listed on the Indonesia Stock Exchange for the 2015-2017 period. The data collection method used is the documentation method. This type of research uses a quantitative approach, based on positivism philosophy and the nature of deductive research. The population in this study were 43 banking companies. The technique used in sampling is purposive sampling, so the sample is 14 companies. Data is analyzed by using multiple linear regression analysis models, determination coefficients, F test, and T test to get a good regression model. The results of the simultaneous and partial hypothesis research show that company value, debt to equity ratio and DPR (Dividend Payout Ratio) have no effect on income smoothing in banking companies listed on the Indonesia Stock Exchange for the 2015-2017 period with significant values> 0.05. The results of the coefficient of determination analysis obtained an adjusted R Square value of -0.034, meaning that the variable value of the company, debt to equity ratio and the House of Representatives (Dividend Payout Ratio) cannot explain the effect on earnings changes. The conclusion from the results of this study is that the value of the company, DER and DPR cannot be used as a predictor of earnings changes.
PENGARUH FREE CASH FLOW, STRUKTUR AKTIVA, KEBIJAKAN DIVIDEN DAN OPERATING LEVERAGE TERHADAP KEBIJAKAN UTANG PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Panjaitan, Rahel Rika Susanti; Augusta, Ivana; Putri, Celine Cendana; Wijaya, Selly; Sitorus, Friska Darnawaty; Dwi Syah Putri, Tantri Octora
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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Abstract

The objective of the study is to test and analyze the effect of free cash flow, asset structure, dividend policy and operating leverage to the debt policy of companies at coal mining listed in the Indonesia Stock Exchange (IDX) in the period of 2012-2016. The research used some theories of free cash flow, asset structure, dividend policy and operating leverage. The research was used by a quantitative research approach, this research was causal/clausal. The data collection of this research was performed by study documentation. This research uses secondary data types and sources. The research concluded that free cash flow, asset structure, dividend policy and operating leverage simultaneously have a positive and significant effect on the debt policy of companies at coal mining listed in the Indonesia Stock Exchange in the period of 2012-2016. In partial, asset structure have positive and significant effect on the debt policy, while free cash flow, dividend policy and operating leverage have no effect on the debt policy.
PENGARUH RISIKO KREDIT, PENYALURAN KREDIT, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL DAN QUICK RATIO TERHADAP PENGEMBALIAN AKTIVA DI BANK KONVESIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Suwandi, Suwandi; Loriana, Silvia; Sitorus, Friska Darnawaty; Stephanus, Andhy
Jurnal Akrab Juara Vol 4 No 2 (2019)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

The research objective was to test and test the effect of Credit Risk, Credit Distribution, Operational Costs of Operating Income and Quick Ratio on Returns of Assets in Conventional Banks listed on the Indonesia Stock Exchange for the 2012-2016 Period. Quantitative research approach. Types of explanatory research research. The nature of this study is a causal relationship. The population of this research is 43 Banking Companies Registered on the Indonesia Stock Exchange for the 2012-2016 period. The research sample was 25 companies. The data collection technique is documentation. The results of this study are that credit risk has an effect and is not significant on the return of assets in conventional banks listed on the Indonesia Stock Exchange for the 2012-2016 period.
PENGARUH DEBT TOTAL ASSET RATIO, CASH RATIO (CR), EARNING PER SHARE, DAN ASSET GROWTH TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2013 – 2017 Cheria Tandiono; Devi Gunawan; Angel Angel; Friska Darnawaty Sitorus; Tantri Octora; Dwi Syah Putri
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 4 No 2 (2019): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

The ratio of Total Assets, Cash Ratio, Per Share Income and Asset Growth to Dividend Payment Ratios in consumer goods industry sector companies listed on the Indonesia Stock Exchange. The number of samples taken in this study were 12 companies. Determination of samples in this study using purposive sampling. This study uses a multiple linear regression analysis method assisted by the SPSS program. Based on the results of the data processing, it was obtained that the Total Asset Debt Ratio was received negatively and significantly to the Dividend Payment Ratio. The cash ratio is negative and significant to the Dividend Payment Ratio. Earnings Per Share has a positive and significant effect on the Dividend Payment Ratio. Asset Growth has a negative and significant effect on Payment Dividend Ratio. The expected results are significant coefficient of determination (R2) of 0.396, this means that 39.6 percent of the variation in dividends Payment ratios are reviewed by the Total Debt Asset Ratio, Cash Ratio, Earnings Per Share and Asset Growth by 60.4 percent by other model variables
PENGARUH (DER) DEBT TO EQUITY RATIO, CASH RATIO, RETURN ON EQUITY DAN FIRM SIZE TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI TERDAFTAR DI BEI TAHUN 2014-2017 Gheitsa Fadilla Rahmadhani Siregar; Novelline Novelline; Winny Ivana; Friska Darnawaty Sitorus; Tantri Octora Dwi Syah Putri
Jurnal Akrab Juara Vol 4 No 2 (2019)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

The objective of the study is to test and analyze the effect of Debt to Equity Ratio, Cash Ratio, Return on Equity, dan Firm Size on Dividend Payout Ratio, on manufacturing companies in the consumer goods industry sector listed in the Indonesia Stock Exchange on the periode of 2014-2017. The research used some theories of Debt to Equity Ratio, Cash Ratio, Return on Equity, Firm Size and Dividend Payout Ratio. The research was used by a quantitative research approach, this research was causal/clausal. The data collection of this research was performed by study documentation. This research uses secondary data types and sources. The research finding revealed that Debt to Equity Ratio, Cash Ratio, Return on Equity dan Firm Size simultaneously have a positive effect on on Dividend Payout Ratio on manufacturing companies in the consumer goods industry sector listed in the Indonesia Stock Exchange on the periode of 2014-2017. The research concluded that Return on Equity partially have a positive and significant effect on Dividend Payout Ratio on manufacturing companies in the consumer goods industry sector listed in the Indonesia Stock Exchange on the periode of 2014-2017, while the Debt to Equity Ratio, Cash Ratio, and Firm Size partially does not have any significant effect on manufacturing companies in the consumer goods industry sector listed in the Indonesia Stock Exchange on the periode of 2014-2017.
The Effect of Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio and Net Profit Margin on Return on Equity in the Food and Beverage Industry Companies Listed on IDX for the 2016 – 2020 Friska Darnawaty Sitorus; Ayusari Br Sinaga; Innemyus Laia; Cathlin Tandy
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5542

Abstract

This study aims to determine and examine the effect of Current Ratio on ROE, the effect of Debt To Asset Ratio on ROE, Debt To Equity Ratio and net profit margin on ROE in manufacturing companies in the food and beverage industry sub-sector listed on the Indonesia Stock Exchange for the period 2016 – 2020. Quantity method ( Quantity method) is used in this study which is a technique that utilizes mathematical models in the form of numbers. The population of food and beverage companies is 26 companies. The selected sample amounted to 11 companies selected through purposive sampling.Data were collected through documentation techniques and utilizing secondary data as a source of research data.Based on the results of the T test and F test in this study, all independent variables affect the Return On Equity of food and beverage companies listed on the IDX simultaneously. Current Ratio (CR) to Return On Equity (ROE) has a positive and significant effect. Debt To Asset Ratio (DAR) to Return On Equity (ROE) has a positive but not significant effect. Debt To Equity Ratio (DER) to Return On Equity (ROE) has a negative and insignificant effect. And Net Profit Margin (NPM) has a significant and positive effect on Return On Equity (ROE) in food and beverage companies listed on the IDX for the 2016-2020 period.
PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP LABA PERLEMBAR SAHAM PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2014-2017 Irfan Suadi Panggabean; Siti Hartina; Denni Krisdayanti Manurung; Frisky Yose Stevany Sianturi; Friska Darnawaty Sitorus
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 3 (2020): Edisi September - Desember 2020
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.362 KB) | DOI: 10.31955/mea.v4i3.508

Abstract

Perusahaan Real Estate merupakan salah satu dari pelaku bisnis di Bursa Efek Indonesia yang bergerak di bidang property dan memiliki peranan penting dalam pembangunan Indonesia. Namun pada dasarnya perusahaan yang terdaftar dalam bursa Efek Indonesia tidak lepas dari permasalahan saham. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini berjudul “pengeruh profitabilitas, leverage, dan likuiditas terhadap laba per lembar saham (study empiris pada perusahaan property dan real estate yang terdaftar di bursa efek indonesia 2014-2017)”. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Ratio on Equity (ROE), Dert To Equity Ratio (DER) dan Current Ratio (CR) terhadap laba per lembar saham.populasi dalam penelitian ini adalah 48 perusahaan yang terdaftar di Bersa Efek Indonesia(BEI) selama tahun 2014-2017. Teknik pengambilan sampel dalam penelitian ini menggunakan purvosife sampling dengan total sampel 32 perusahaan dengan kriteria yang ditentukan dan dengan tingkat kesalahan 5%. Analisis data dilakukan dengan uji asumsi klasik, uji regresi linier berganda, uji t, uji f, dan koefisien determinasi (R2). Teknik tersebut digunakan untuk membuktikan hipotesis dan untuk mengehtahui bahwa Return on Equity tidak berpengaruh terhadap laba per lembar saham, Debt To Equity Ratio berpengaruh negatif dan sidnitifikan terhadap laba per lembar saham, serta Curent Ratio berpengaruh positif dan signitifikan terhadap laba per lembar saham. Secara simultan Return On Equity (ROE), Debt To Equity Ratio (DER), dan Current Ratio (CR) berpengaruh terhadap laba per lembar saham.
PENGARUH DEBT TO EQUITY RATIO,RETURN ON EQUITY,CASH RATIO,DAN TOTAL ASSET TURN OVER TERHADAP HARGA SAHAM PADA PERUSAHAAN JASA PERIODE 2017-2019 Liber Kristiani Nazara; Friska Darnawaty Sitorus; Juli Risma Wati Perangin-angin; Mei Wandani Saputri
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 2 (2021): Edisi Mei - Agustus 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.764 KB) | DOI: 10.31955/mea.v5i2.1025

Abstract

Penelitian ini diadakan adalah bertujuan agar melihat seberapa berpengaruh DER, ROE, Cash Ratio, dan TATO terhadap Harga Saham pada perusahaan jasa periode tahun 2017-2019. Didalam penelitian/pengujian ini memanfaatkan data yang berasal atas laporan keuangan tahunan entitas dimaksud dan ada pada Bursa Efek Indonesia. Didalam melakukan penelitian, peneliti men­­­­erapkan sistem purposive sampling ialah penarikan sampel data berdasarkan kriteria-kriteria. Dimana variabel independen adalah DER,ROE,Cash Ratio,dan TATO, dan variabel dependen adalah Harga Saham. Setelah melakukan penelitian maka hasilnya adalah DER tidak ada pengaruh pada Harga Saham, ROE mempunyai pengaruh pada Harga Saham,Cash Ratio tidak ada pengaruh terhadap Harga Saham,demikian juga TATO tidak memiliki pengaruh pada Harga Saham secara parsial. Demikian juga berdasarkan pengujian secara simultan variabel DER,ROE,Cash Ratio, dan TATO berpengaruh pada Harga Saham.
PENGARUH LIKUIDITAS, AKTIVITAS, PROFITABILITAS, UKURAN PERUSAHAAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DI TAHUN 2017-2019 Marinus Giawa; Waspada Waruwu; Friska Darnawaty Sitorus
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 2 (2021): Edisi Mei - Agustus 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.74 KB) | DOI: 10.31955/mea.v5i2.1274

Abstract

Perisetan ini bertujuan Agar mengevaluasi dampak Likuiditas, Aktivitas, Profitabilitas, dan Ukuran Perusahaan terhadap Perubahan Laba pada perusahaan pertambangan yang terdaftar di BEI tahun 2017–2019. Total sampel ialah 19 usaha dikalikan 3 tahun, membuat 57 pengamatan. Memakai studi statistik deskriptif, teknik perisetan ini. Hasil perisetan ini mempertunjukkan bahwasannya Likuiditas, Aktivitas, Profitabilitas, Ukuran Perusahaan berdampak besar terhadap Perubahan Laba pada Perusahaan Pertambangan yang terdaftar di BEI. Variabel likuiditas berdampak besar terhadap perubahan laba, aktivitas tidak berdampak dan tidak signifikan terhadap perubahan laba, profitabilitas berdampak besar terhadap perubahan laba, ukuran usaha tidak berdampak dan tidak signifikan terhadap perubahan laba.
Co-Authors Angel Angel Augusta, Ivana Ayusari Br Sinaga Cathlin Tandy Cheria Tandiono Cindy Theresia M.M. Damanik Denni Krisdayanti Manurung Devi Gunawan Dwi Syah Putri Dwi Syah Putri, Tantri Octora Erlita, Erlita Fayola, Carissa Frisky Yose Stevany Sianturi Gheitsa Fadilla Rahmadhani Siregar Innemyus Laia Irfan Suadi Panggabean Jesselyn, Gloria Iverose Jessicca, Jessicca Juli Risma Wati Perangin-angin Kevin kevin Liber Kristiani Nazara Loriana, Silvia Marinus Giawa Mei Wandani Saputri Novelline Novelline Panjaitan, Rahel Rika Susanti Putri, Celine Cendana Robin Robin, Robin Sherin, Sherin Siti Hartina Stephanus, Andhy Suwandi Suwandi Tantri Octora Tantri Octora Dwi Syah Putri Waruwu, Lilis Risna Waspada Waruwu Wijaya, Selly Winny Ivana Yolanda, Yosy