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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi Bisnis dan Publik Kajian Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Wenny Anggeresia Ginting
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN PROPERTY DAN & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK Wenny Anggeresia Ginting
Jurnal Akuntansi Bisnis dan Publik Vol 8 No 1 (2017): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.68 KB)

Abstract

Penelitian ini bertujan untuk mengetahui dan menganalisis pengaruh Laba Bersih, Earning Per Share, dan Return On Asset terhadap harga saham pada perusahaan propertydan real estate yang terdaftar di bursa efek indonesia pada tahun 2012-2015 baik secara simultan maupun parsial. Metoda yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan teknik analisis regresi linier berganda yang tujuannya untuk mengetahui besarnya koefisien regresi yang menunjukkan besarnya pengaruh variabelLaba Bersih, Earning Per Share, dan Return On Assetterhadap harga saham. Data yang digunakan adalah data sekunder. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 80 perusahaan. Penelitian ini menggunakan analisis regresi linear berganda untuk melihat pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkanbahwasecara simultan, Laba Bersih, Earning Per Share, dan Return On Assetberpengaruh terhadap Harga Saham pada perusahaanpropertydan real estate yang terdaftar di Bursa Efek Indonesiauntuk periode 2012-2015. Dan secara parsial juga dapat dilihat bahwa variabel Laba Bersih, Earning Per Share, dan Return On Asset berpengaruh terhadap Harga Saham pada perusahaanpropertydan real estate yang terdaftar di Bursa Efek Indonesiauntuk periode 2012-2015.
Effect of Audit Quality, Debt Ratio, Debt Default, Financial Distress on Going Concern Audit Opinions on Consumer Goods Companies Listed on the Indonesia Stock Exchange in 2016-2019 Wenny Anggeresia Ginting; Rendy Rendy; Michelle Livia Mansyur
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3133

Abstract

The purpose of this study was to determine the effect of audit quality, debt ratio, debt default, financial distress on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. This research method is associative research. The population of this study were 51 Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. The research sample was 16 Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. Data collection used literature review and documentation. Hypothesis testing is done by multivariate analysis using logistic regression. The results show that audit quality has no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. The debt ratio has no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. Debt default has no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. Financial distress has no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019. Audit quality, debt ratio, debt default, financial distress effect going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange in 2016-2019.
Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Wenny Anggeresia Ginting; Munawarah Munawarah
Kajian Akuntansi Volume 20, No.2, 2019
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v20i2.4100

Abstract

Kebijakan dividen adalah keputusan perusahaan untuk membayarkan sebagian atau seluruh laba yang diperoleh kepada pemegang saham yang ditetapkan dalam RUPS (Rapat Umum Pemegang Saham). Variabel independen dalam penelitian ini adalah laba bersih (profitabilitas) yang diukur melalui ROE, arus kas dan utang (leverage) yang diukur melalui DER. Sedangkan variabel dependen dalam penelitian ini adalah kebijakan dividen yang diukur dengan DPR. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis apakah ROE, arus kas dan DER memiliki pengaruh signifikan terhadap DPR pada Perusahaan Jasa dan Investasi yang terdaftar di Bursa Efek Indonesia periode 2012-2014. Penelitian ini menggunakan data sekunder dengan metode studi dokumentasi berupa laporan keuangan tahunan perusahaan dari tahun 2012-2014. Pendekatan yang digunakan dalam penelitian adalah kuantitatif dengan metode pengambilan sampel purposive sampling. Dari total 60 perusahaan, hanya diambil 17 perusahaan yang memenuhi kriteria untuk dijadikan sampel. Teknik analisis data yang digunakan adalah regresi linear berganda. Nilai R Square (R²) adalah 0,328 yang mengindikasikan bahwa variasi variabel kebijakan dividen dapat dijelaskan oleh variasi variabel laba bersih, arus kas, dan utang sebesar 32,8 %. Hasil penelitian menunjukkan bahwa secara simultan laba bersih, arus kas dan utang berpengaruh positif dan signifikan terhadap kebijakan dividen. Secara parsial laba bersih (profitabilitas) tidak berpengaruh signifikan terhadap kebijakan dividen, arus kas berpengaruh positif dan signifikan terhadap kebijakan dividen, dan utang(leverage) berpengaruh signifikan terhadap kebijakan dividen. Kata Kunci : Profitabilitas, Arus Kas, Leverage, Kebijakan Dividen 
Pendampingan Penyusunan Laporan Keuangan pada BUMDES Tatondong Desa Popareng Wenny Anggeresia Ginting; Jerry Sonny Lintong; Ivoletti Merlina Walukow; Estrelita V.Y Waney; Olivia V. Lendeng; Debora J. M Posumah
JURNAL UMBANUA Vol 2 No 1 (2022): JURNAL UMBANUA POLITEKNIK NEGERI MANADO
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.185 KB)

Abstract

BUMDes as an economic institution that is fully managed by village communities is obliged to present SAK ETAP-based financial reports. This is a form of accountability for BUMDes management in managing finances. Through financial reports, the performance of BUMDes management related to financial management can be evaluated. BUMDes financial reports demonstrate the professionalism, transparency, accountability and reputation of BUMDes to other parties with an interest in BUMDes operations. Because many BUMDes administrators do not understand, it is necessary to have technical instructions for preparing BUMDes financial reports. Community Service Activities (PKM) at BUMDes Tatondong, Popareng Village, Tatapaan District, South Minahasa Regency, aims to assist in preparing SAK ETAP-based BUMDes financial reports in order to improve the quality of their performance. The data analysis technique in this research is the participatory discussion method which is carried out in the field. Based on the results of the study, it was shown that the recording (journal) of various transactions carried out in the classification of transactions at BUMDes Tatondong was not in accordance with SAK ETAP. BUMDes Tatondong presents financial reports in only two types, namely balance sheets and income statements, while according to SAK ETAP there are five types, namely balance sheets, income statements, statements of changes in equity, cash flow statements, and notes to financial statements.
PENGARUH PERGANTIAN AUDITOR, UKURAN KAP, DAN LABA RUGI TERHADAP AUDIT REPORT LAG (Studi Empiris Perusahaan Manufaktur Tercatat dalam Daftar di BEI Tahun 2016-2018) Desta Jess Wijaya Telaumbanua; Jenny Indah Dwisyafitri; Bella Sherlia; Hermanto Hutabalian; Rahmad Rahmad; Wenny Anggeresia Ginting
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 (659.448 KB) | DOI: 10.31955/mea.v4i3.434

Abstract

The purpose of this study is to look at the effect of auditors, size of a public accounting firm, and profit and loss will Audit Report Lag on manufacturing companies listed on the Stock Exchange in the period 2016-2018. This type of research is qualitative research. The population is 130 manufacturing companies. In determining the sample with a purposive sampling method, the technique for determining specific evaluation examples includes: (1) manufacturing companies listed on the IDX in 2016 to 2018 are 130 companies (2) companies that do not present budget details in 2016 to 2018 are 17 companies (3) companies that have an average value below 63 and above 100 are 21 companies (4) companies that experience delays in issuing their financial statements in the end of year period rather than on December 31 are 2 companies. Based on these standard a sample of 90 companies from 130 manufacturing companies was written on the IDX in 2016-2018, so the data analyzed were 90 companies. The analysis technique is multiple linear regression. Based on the results of this study, it can be seen that (1) size of a public accounting firm has a negative and insignificant impact on audit report lag, it can be seen in the regression coefficient value (-0,227) < t table (1.66277) and it significance value is 0.821 > 0.05. (2) Change of auditor has a good and meaningless impact on audit report lag, it can be seen from the coefficient value (1,809) > t table (1,66277) and the significant value of 0.074 > 0.05. (3) Profit and loss has a good and insignificant impact on the audit report lag, it can be seen in the coefficient number (-1.760) > t table (1.66277) and a significant value of 0.082 > 0.05.
PENGARUH PENGALAMAN KERJA, AKUNTABILITAS dan AUDIT TENURE PADA KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Susan Cornelya Hermina; Monaliska Simamora; Wenny Anggeresia Ginting
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 1 (2021): Edisi Januari - April 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.734 KB) | DOI: 10.31955/mea.v5i1.996

Abstract

This research aims to describe the effects of Work Experience, Accountability and Audit Tenure on Audit Quality. The research was conducted at KAP in the City of Medan. The researchers applied a quantitative approach and quantitative descriptive type in this research. This research is an explanatory research. The technique of collecting data was by distributing questionnaires to auditors at KAP Medan City. The data analysis method used is multiple regression analysis. The result of this research is that work experience simultaneously affects audit quality. Accountability partially doesn’t have a significant effect on audit quality. Audit tenure partially does not have a significant effect on audit quality.
Analysis of the Influence of Institutional Ownership, Profitability, Company Size, and Leverage on Tax Avoidance in Registered Consumption Goods Industry on IDX 2019-2021 Siti Dini; William William; Wenny Anggeresia Ginting
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 2 (2023): 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.v6i2.7563

Abstract

The aim of this research is to analyze and test the partial or simultaneous effects of institutional ownership, profitability, company size, and leverage on tax avoidance in the consumer goods industry listed on the IDX in 2019–2021. The study population consisted of 78 consumer goods companies listed on the Indonesia Stock Exchange (IDX), and the study sample consisted of 31 companies using a purposive sampling strategy. The methodology used in this research is a quantitative approach. Analysis using multiple linear regressions is the statistical technique used. The results of the partial t test for tax avoidance show that institutional ownership has an effect. While profitability, firm size, and leverage have no effect. Simultaneous F test for tax avoidance shows that institutional ownership, profitability, firm size, and leverage have no effect. The coefficient of determination of the study is 5.8%, while the remaining 94.2% can use other variables such as sales growth and audit committees which are not used in this study. The conclusion of this study for tax avoidance is tested partially, only institutional ownership has an effect.
Pengaruh Profitabilitas, Likuiditas, Leverage, dan Ukuran Perusahaan Terhadap Kebijakan Dividen pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2018-2021 Cindy Veronica Tehresia; Joiceline Yangga; Keumala Hayati; Wenny Anggeresia Ginting
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 3 (2023): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i3.4084

Abstract

This study aims to determine the effect of profitability, liquidity, leverage, and company size on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data used is sourced from financial data on the Indonesia Stock Exchange through the website www.idx.co.id and has been selected based on predetermined criteria. The population used in this study were manufacturing companies, totaling 214 companies, using purposive sampling, the samples obtained were 40 companies. With this research, it is hoped that it can become a science to help further researchers as well as students or the general public who need a source of information. The results of the study show that simultaneously the variables profitability (ROA), liquidity (CR), leverage (DER), and company size (SIZE) have a significant effect on dividend policy (DPR) in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period.
Co-Authors Bella Sherlia Cindy Veronica Tehresia Debora J. M Posumah Desta Jess Wijaya Telaumbanua Estrelita V.Y Waney Hermanto Hutabalian Ivoletti Merlina Walukow Jenny Indah Dwisyafitri Jerry Sonny Lintong Joiceline Yangga Keumala Hayati Michelle Livia Mansyur Monaliska Simamora Munawarah Munawarah Olivia V. Lendeng Rahmad Rahmad Rendy Rendy Siti Dini Susan Cornelya Hermina William William