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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DALAM INDEKS IDX QUALITY30 Jhon Lismart Benget. P.; Tina Novianti Sitanggang; Hotma Mentalita
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 5 No 1 (2022)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v5i1.493

Abstract

Abstract The purpose of this study is to examine the effect of inflation, company size, debt to equity ratio and total asset turnover on the financial performance. The population of this study is the IDX Quality30 Index which were listed on the Indonesia Stock Exchange in 2018-2021. The results of this study indicate that simultaneously inflation, company size, debt to equity ratio and total asset turnover affect the financial performance. Partially, this study show total asset turnover has a positive and significant effect on the financial performance. Company size and debt to equity ratio has a negative and significant effect on the financial performance while inflation has no significant effect on the financial performance. Keywords: Inflation, Company Size, Debt to Equity Ratio, Total Asset Turnover, Financial Performance
The Effect of Company Size, Company Age, Profittability and Leverage on Profit Management in Mining Companies Listed on Idx for the 2016-2019 Period Tina Novianti Sitanggang; Yutni Bernadetta br Tarigan; Kardika Simanjuntak; Andreas Heriyanto Hondro; Widia Andini Amri
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.v5i2.5106

Abstract

This study is designed for the purpose of analyzing and proving the impact of earnings management because of the effect of leverage, profitability; and the age and scale of the companies listed on the Indonesia Stock Exchange for 2016-2019 with the mining business sector. A total of 42 companies were targeted in carrying out the study as the study population, where samples of all of them were selected technically through purposive sampling, which in turn was obtained as many as 64 data samples taken from 4 years of observation from 16 companies that met the criteria for review. At the end of the analysis of the study data, the researcher found that earnings management partially got a significant and negative influence from company size, then a significant and positive effect was obtained from leverage, while no significant effect was found given the profitability and age of the company. And from all of them, obtained a proportion of 22.9% for the coefficient of determination which means the amount of contribution of all variables to earnings management.
The Effect of Liquidity, Profitability, Activity and Leverage on Stock Returns in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2016-2020 Period Alvarido Sibarani; Ruth Putri Yunita; Kosti Juliana Siregar; Beby Anastasia Panggabean; Tina Novianti Sitanggang
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.v5i2.5114

Abstract

This research was investigated to determine the effect of variable X on variable Y. Sourced on the independent variables, namely Currento Ratio (CR), Return on Assets (ROA), Total Asset Turnover (TATO), Debt to Equity Ratio (DER) and the dependent variable is Return. Share. Where there are 100 total samples listed in the Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2016- 2020 Period. The method used in this research is multiple linear regression analysis by SPSS program. The results of the analysis show that the T test Return on Assets has a positive effecto ono Stock Return, while the Current Ratio, Total Asset Turnover and Debt to Equity Ratio have no positive effect on Stock Return. It is different in the F test that together Current Ratio, Return on Assets, Total Asset Turnover and Debt to Equity Ratio have a positive and significant effect on Stock Return. The result of Adjusted R Square is 0.069, which means that the independent variable affects Stock Return only by 6,9% and the remaining 83,1% is influenced by other variables such as Inventory Turnover, Return on Equity Ratio, Inflation, Interest Rates ando Cash Ratio.
PENGARUH WORKING CAPITAL TURNOVER, DEBT TO EQUITY RATIO, INVENTORY TURNOVER, RECEIVABLE TURNOVER DAN CURRENT RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Veronica Veronica; Tina Novianti Sitanggang
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 (74.826 KB) | DOI: 10.31955/mea.v5i1.915

Abstract

Tujuan diadakannya penelitian ini untuk mengetahui pengaruh Working Capital Turnover, DER, Inventory Turnover, Receivable Turnover dan Current Ratio terhadap profitabilitas(ROA) pada perusahaan food and beverages tahun 2014-2018. Pendekatan penelitian ini merupakan penelitian asosiatif dengan sifat kausal. Jumlah populasi sebanyak 20 perusahaan yang diseleksi dengan sampling purposive diperoleh sampel sebanyak 11 perusahaan. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial Working Capital Turnover berpengaruh negatif dan signifikan terhadap ROA, DER berpengaruh positif dan signifikan terhadap ROA sedangkan Inventory Turnover, Receivable Turnover dan Current Ratio tidak berpengaruh siginifikan terhadap ROA. Secara simultan, diperoleh hasil uji koefisien determinasi sebesar 45,6% variasi dari profitabilitas (ROA) yang bisa dipaparkan oleh kelima variabel independen.
PENGARUH CURRENT RATIO, CASH TURNOVER, TOTAL ASSETS TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Tina Novianti Sitanggang; Rolin Vina Rosalina Sinaga; Suryati Larosa
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 (74.741 KB) | DOI: 10.31955/mea.v5i2.1064

Abstract

Hasil penelitian ini bermaksud menguji pengaruh dari Current Ratio, Cash Turnover, Total Assets Turnover dan Debt to Equity Ratio terhadap Profitabilitas Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Dalam penelitian ini peneliti menggunakan Return On Assets (ROA) untuk melakukan perhitungan hasil Profitabilitas. Penelitian ini menggunakan populasi perusahaan manufaktur. Penggunaan Purposive Sampling dilakukan untuk menentukan data sampel dari penelitian ini dengan total sampel 58 perusahaan. Penelitian ini menerapkan metode analisis data regresi berganda. Perkembangan penelitian membuktikan variabel Profitabilitas bisa dijelaskan oleh variabel Current Ratio, Cash Turnover, Total Assets Turnover dan Debt to Equity Rasio sebesar 38%. Perolehan dari penelitian ini menunjukkan Current Ratio secara parsial tidak berdampak positif dan tidak signifikan terhadap Profitabilitas (Return On Assets). Cash Turnover secara parsial berdampak negatif dan tidak signifikan terhadap Profitabilitas (Return On Assets). Total Assets Turnover secara parsial berdampak positif dan signifikan terhadap Profitabilitas (Return On Assets). Debt to Equity Ratio secara parsial tidak berdampak negatif dan signifikan terhadap Profitabilitas (Retun On Assets). Sedangkan secara uji simultan CR, CTR, TATO dan DER berdampak positif dan signifikan terhadap Profitabilitas (Return On Assets).
PENGARUH ARUS KAS OPERASI, LABA AKUNTANSI, TOTAL ASSET TURN OVER SERTA CURRENT RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Tina Novianti Sitanggang; Efri Debby Ekinola Br Sinukaban; Raymon Efenly Marpaung
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 (74.742 KB) | DOI: 10.31955/mea.v5i2.1147

Abstract