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ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO PROFITABILITAS PADA PERUSAHAAN JASA PERHOTELANYANG TERDAFTAR DI BURSA EFEK INDONESIA Imelda R. Purba; Betniar Purba
Jurnal Manajemen dan Bisnis Vol 20 No. 2 Tahun 2020
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v20i2.1015

This study aims to analyze the ability of the hotel services company in the Indonesia Stock Exchange to generate profits with the total assets available. This ability is seen from the value of ROA and the value of ROE (return on investment of shareholders). The benefit of this research is to provide information material to investors in making investment decisions. This study uses secondary data, namely the Financial Statements of Hospitality Service Companies listed on the Indonesia Stock Exchange for the period 2014-2018 which can be accessed via the internet. The data analysis technique used in this research is ratio analysis. The ratio analysis used is the profitability ratio, which is represented by Return On Assets (ROA) and Return On Equity (ROI). The results showed that in these company profitability ratios from 2014 to 2018, in general, several companies experienced a decline, which indicates that the company's profitability ratio is getting less good. Of the 5 hotel services companies studied, the authors also concluded that the Destination Company Tirta Nusantara Tbk. (PDES) is a hotel service company that has the best profitability ratio. This means that this company is a hotel service company listed on the Indonesia Stock Exchange that has the best financial performance. Meanwhile, Golden Eagle Energy Tbk. (SMMT) is a hotel service company that has the worst profitability ratio. Based on the research results, it is recommended that the management of the hotel services listed on the Indonesia Stock Exchange be able to maintain and even improve their performance from year to year. The company is also expected to be able to manage its assets properly so that the company's performance will increase and further research uses all the ratios in operational variables to assess the company's financial performance.

PENGARUH KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP SEMANGAT KERJA PADA KOPDIT CU MANDIRI TEBING TINGGI Elisabeth Simangunsong; Joana L. Saragih; Betniar Purba; Imelda R Purba
Jurnal Manajemen dan Bisnis Vol 21 No. 2 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v21i2.1410

The purpose of this study was to analyze the effect of compensation and work environment on employee morale at the CU Mandiri Tebing Tinggi Kopdit. Benefits of Research: Provide information material to the management of CU Mandiri Tebing Tinggi Kopdit about the effect of compensation and work environment on employee morale and For other researchers it can be used as a reference in conducting studies or research with the same subject matter as well as input for interested parties directly with this research. The number of samples was 96 respondents, the method of collecting data was through questionnaires and documentation, the variables studied were about the effect of compensation and work environment on employee morale at the Cooperative Unit of CU Mandiri Tebing Tinggi partially and simultaneously on work morale and data analysis methods with multiple regression. The results showed the linear regression equation: Linear regression equation: SK = 0.558 + 0.797Kom + 0.448LK., indicating the regression coefficient of the compensation variable (Kom) and work environment (LK), which was positive, meaning that all variables had a positive influence on work morale. The correlation coefficient (R) = 0.886, which means that the relationship between the compensation variable (Kom) and the work environment (LK) on work morale is very strong. The coefficient of determination (R2) = 0.785 means that the variable compensation (Kom) and work environment (LK) is able to explain 78.5% of work morale, while 21.5% is influenced by other factors. The calculated t value of the compensation variable = 6.871 and the work environment = 3.273 > t table which shows a significance number of 0.000 < 0.05, then the two variables have a partially significant effect on work morale. The calculated F value = 83.058 > F table with a significance level of 0.000 < 0.05, then Ho is rejected and H1 is accepted, meaning that the compensation variable (Kom) and work environment (LK) have a significant effect simultaneously on work morale. Based on the conclusion above, it is better if the Cooperative of CU Mandiri Tebing Tinggi needs to increase the compensation provided and the work environment to encourage employee morale so as to create job satisfaction. , Judging from the value of the coefficient of determination (R2) = 0.785, it means that compensation and work environment variables are able to explain 78.5% of work spirit while 21.5% is influenced by other factors. Other factors that affect morale should be investigated from the internal and external environment.

PENGARUH RASIO LIKUIDITAS DAN RASIO SOLVABILITAS TERHADAP EARNING PER SHARE PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Imelda R. Purba
Jurnal Riset Akuntansi & Keuangan Vol 1 No. 1 Tahun 2015
Publisher : UNIKA Santo Thomas

Tujuan penelitian ini adalah membuktikan secara empiris pengaruh rasio likuiditas dan rasio solvabilitas terhadap earning per share pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesi tahun 2012-2013. Metode pengambilan sampel yang digunakan adalah non probability sampling dengan teknik purposive sampling dengan mengambil sampel berdasarkan kriteria, maksud dan tujuan penelitian. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah tehnik Dokumentasi dilakukan dengan mengumpulkan dan mentabulasikan data yaitu berupa data laporan keuangan, yang dapat diakses melalui internet. Metode analisis yang digunakan adalah dengan regresi linear Berdasarkan hasil pembahasan diketahui hasil uji F, menunjukkan bahwa rasio likuiditas dan rasio solvabilitas secara simultan berpengaruh positif signifikan terhadap earning per share pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Hasil uji t, menunjukkan bahwa rasio likuiditas dan rasio solvabilitas secara parsial berpengaruh positif signifikan terhadap earning per share pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Nilai koefisien determinan (R Square) sebesar 0,605. Artinya, earning per share dapat dijelaskan oleh rasio likuiditas dan rasio solvabilitas sebesar 60,5%, sedangkan 39,5% lagi dijelaskan oleh faktor lain.

PENGARUH PROFITABILITAS, KESULITAN KEUANGAN, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN EMITEN DI BURSA EFEK INDONESIA IMELDA PURBA
Jurnal Riset Akuntansi & Keuangan Vol 6 No. 1 Tahun 2020
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v6i1.850

Tujuan penelitian ini adalah untuk memperoleh bukti empiris adanya pengaruh antara variabel profitabilitas, kesulitan keuangan, ukuran perusahaan, dan umur perusahaan terhadap ketepatan waktu pelaporan keuangan pada perusahaan tambang pada periode 2016-2018. Jenis penelitian ini adalah penelitian kuantitatif.Data yang digunakan dalam penelitian ini adalah data sekunder.Populasi dalam penelitian ini mencakup semua perusahaan tambang yang terdaftar di BEI dalam periode 2016-2017. Sampel dalam penelitian ini sebanyak 17 perusahaan yang memenuhi kriteria, yaitu 13 perusahaan tepat waktu dalam penyampaian laporan keuangan sedang 4 diantaranya tidak tepat waktu. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Analisis data yang digunakan untuk menguji hipotesis adalah regresilogistik dengan tingkat signifikansi 5% dan dengan menggunakan alat bantu SPSS versi 23. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas, kesulitan keuangan, ukuran perusahaan, dan umur perusahaan secara simultan berpengaruh terhadap ketepatan waktu pelaporan keuangan.

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, TARIF PAJAK, DAN ASAS KEADILAN TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL DAN MENENGAH DI KABUPATEN SAMOSIR Imelda Purba; Legah Sari Simbolon
Jurnal Riset Akuntansi & Keuangan Vol 7 No. 2 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v7i2.1396

Penelitian ini bertujuan untuk menguji pengaruh pemahaman peraturan pajak,tarif pajak,dan azas keadilan terhadap kepatuhan wajib pajak usaha mikro , Kecil dan Menengah (UMKM) di kabupaten Samosir. Jenis penelitian ini adalah penelitian kualitatif .data yang dipergunakan dalam penelitian ini adalah data primer.Populasi dalam penelitian ini adalah usaha mikro kecil dan menengah,dengan jumlah sampel sebanyak 96 responden,Data diperoleh dari hasil kuesioner yang diisikan kepada responden wajib pajak usaha mikro kecil dan menengah di Kabupaten Samosir.Tehnik pengambilan sampel dalam penelitian ini adalah convenience sampling.Analisa data yang digunakan untuk menguji hipotesis adalah regresi linier berganda ,dan pengujian hipotesis menggunakan uji t,uji f dan uji determinasi dengan tingkat significansi 5%.hasil penelitian ini menunjukkan bahwa variabel pemahaman peraturan pajak tidak berpengaruh terhadap kepatuhan wajib pajak, sedangkan tarif pajak dan azas keadilan secara parsial berpengaruh terhadap kepatuhan wajib pajak.Pemahaman peraturan pajak,tarif pajak dan azas keadilan secara simultan berpengaruh terhadap kepatuhan wajib pajak Usaha Mikro kecil dan menengah di Kabupaten Samosir.

PENGARUH KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP SEMANGAT KERJA PADA KOPDIT CU MANDIRI TEBING TINGGI Elisabeth Simangunsong; Joana L. Saragih; Betniar Purba; Imelda R Purba
Jurnal Manajemen dan Bisnis Vol 21 No. 2 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v21i2.1410

The purpose of this study was to analyze the effect of compensation and work environment on employee morale at the CU Mandiri Tebing Tinggi Kopdit. Benefits of Research: Provide information material to the management of CU Mandiri Tebing Tinggi Kopdit about the effect of compensation and work environment on employee morale and For other researchers it can be used as a reference in conducting studies or research with the same subject matter as well as input for interested parties directly with this research. The number of samples was 96 respondents, the method of collecting data was through questionnaires and documentation, the variables studied were about the effect of compensation and work environment on employee morale at the Cooperative Unit of CU Mandiri Tebing Tinggi partially and simultaneously on work morale and data analysis methods with multiple regression. The results showed the linear regression equation: Linear regression equation: SK = 0.558 + 0.797Kom + 0.448LK., indicating the regression coefficient of the compensation variable (Kom) and work environment (LK), which was positive, meaning that all variables had a positive influence on work morale. The correlation coefficient (R) = 0.886, which means that the relationship between the compensation variable (Kom) and the work environment (LK) on work morale is very strong. The coefficient of determination (R2) = 0.785 means that the variable compensation (Kom) and work environment (LK) is able to explain 78.5% of work morale, while 21.5% is influenced by other factors. The calculated t value of the compensation variable = 6.871 and the work environment = 3.273 > t table which shows a significance number of 0.000 < 0.05, then the two variables have a partially significant effect on work morale. The calculated F value = 83.058 > F table with a significance level of 0.000 < 0.05, then Ho is rejected and H1 is accepted, meaning that the compensation variable (Kom) and work environment (LK) have a significant effect simultaneously on work morale. Based on the conclusion above, it is better if the Cooperative of CU Mandiri Tebing Tinggi needs to increase the compensation provided and the work environment to encourage employee morale so as to create job satisfaction. , Judging from the value of the coefficient of determination (R2) = 0.785, it means that compensation and work environment variables are able to explain 78.5% of work spirit while 21.5% is influenced by other factors. Other factors that affect morale should be investigated from the internal and external environment.

PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Imelda R. Purba; A. Mahendra
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study is to obtain empirical evidence that there is an influence between the variables of profitability, liquidity, and leverage on bond ratings in property and real estate companies in the 2019-2021 period.. This type of research is quantitative research. The data used in this study is secondary data. The population in this study includes all property and real estate companies listed on the IDX in the 2019-2021 period. The sample in this study were 10 companies that met the criteria. The sampling technique in this study used purposive sampling. The data analysis used to test the hypothesis is logistic regression with a significance level of 5% and by using the SPSS version 25 tool. The results of this study indicate that the variables of profitability, liquidity, and leverage partially and simultaneously affect bond ratings.

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