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All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Journal of Accounting Auditing and Business Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Dialog
Saepul Hidayat
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Economics, Econometrics & Finance Social Sciences

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The Influence of Current Ratio, Total Debt to Total Assets, Total Assets Turn Over, and Return on Assets on Earnings Persistence in Automotive Companies Adibah Yahya; Saepul Hidayat
Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i1.24959

Abstract

The purpose of this study is to determine the effect of the variable Current Ratio, Total Debt to Total Assets, Total Assets Turnover, Return on Assets, on earnings persistence. This study used secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange from 2014-2018. The sample selection used a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis used the classic assumption test, multiple linear regression, T-test, F-test, and the coefficient of determination. The results showed that partial earnings persistence expressed in financial ratios consisting of the Return on Assets (ROA) significantly affect earnings persistence, while the Current Ratio (CR), Total Debt To Total Asset (TDTA) and Total Asset variables and Total Assets Turnover (TATO) has no significant effect on earnings persistence. Results of the simultaneous test, financial ratios consisting of CR, TDTA, TATO, and ROA had no significant effect on earnings persistence. R Square value of 0.076 can be interpreted that CR, TDTA, TATO, and ROA of 7.6% while the remaining 82.4% is influenced by other variables not examined 
The Determinant On Earnings Persistence In Automotive Companies In Indonesia Adibah Yahya; Saepul Hidayat
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.61 KB) | DOI: 10.35212/riset.v2i1.37

Abstract

The purpose of this study was to determine the effect of the variable Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, on earnings persistence. This study uses secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample selection uses a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis using the classic assumption test, multiple linear regression, T-test, F-test and the coefficient of determination. The results showed that partial earnings persistence expressed in financial ratios consisting of the Return On Assets (ROA) variable significantly affected earnings persistence, while the Current Ratio (CR), Total Debt To Total Asset (TDTA) and Total Assets Turnover (TATO) has no significant effect on earnings persistence. While the results of the study simultaneously stated in financial ratios consisting of CR, TDTA, TATO, and ROA independent variables stated that together the independent variables had no significant effect on earnings persistence. R Square value of 0.028 can be interpreted that CR, TDTA, TATO and ROA of 2,8% while the remaining 97,2% is influenced by other variables not examined. Keywords: Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, Earnings Persistence
The Determinant On Earnings Persistence In Automotive Companies In Indonesia Adibah Yahya; Saepul Hidayat
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.37

Abstract

The purpose of this study was to determine the effect of the variable Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, on earnings persistence. This study uses secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample selection uses a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis using the classic assumption test, multiple linear regression, T-test, F-test and the coefficient of determination. The results showed that partial earnings persistence expressed in financial ratios consisting of the Return On Assets (ROA) variable significantly affected earnings persistence, while the Current Ratio (CR), Total Debt To Total Asset (TDTA) and Total Assets Turnover (TATO) has no significant effect on earnings persistence. While the results of the study simultaneously stated in financial ratios consisting of CR, TDTA, TATO, and ROA independent variables stated that together the independent variables had no significant effect on earnings persistence. R Square value of 0.028 can be interpreted that CR, TDTA, TATO and ROA of 2,8% while the remaining 97,2% is influenced by other variables not examined. Keywords: Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, Earnings Persistence
Strategi Komunikasi Pencegahan COVID-19 Saepul Hidayat; Firman Alamsyah Taufik Robbi
Dialog Vol 6 No 2 (2021): Dialog
Publisher : Dialog

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.998 KB)

Abstract

Pandemi COVID-19 merupakan subuah virus yang dapat menyebabkan orang yang terjangkit merasakan sesak nafas, batuk, demam bahkan meninggal. Massa New Normal merupakan peralihan dari kebiasaan baru untuk beradaptasi dalam situasi pandemi COVID-19 dengan menerapkan protokol 3M (Memakai masker, Menjaga jarak dan Mencuci tangan). Fakta yang terjadi masih banyak masyarakat yang tidak mengimplementasikannya dalam aktivitas sehari-hari. Satgas COVID-19 memiliki peran penting dalam melakukan penyampaian pesan mengenai pencegahan COVID-19 kepada masyarakat untuk memberikan pengetahuan berupa pesan-pesan yang disampaikan tentang cara beradaptasi dalam situasi pandemi COVID-19. Dalam memberikan program ini, mesti menyusun strategi komunikasi agar penyebarluasan pesan dapat berlangsung secara efektif dan target yang tepat. Sasaran dari penyebarluasan pesan tersebut yaitu masyarakat Desa Langensari Kecamatan Solokanjeruk Kabupaten Bandung. Penelitian ini bertujuan untuk mengetahui pencarian fakta, perencanaan, pelaksanaan, evaluasi dan pelaporan Strategi Komunikasi dalam Sosialisasi Pencegahan COVID-19 pada Satgas COVID-19 di Desa Langensari Kecamatan Solokanjeruk Kabupaten Bandung. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan penelitian studi deskriptif kualitatif. Obyek penelitian adalah Satgas COVID-19 di Desa Langensari Kecamatan Solokanjeruk Kabupaten Bandung yang ditentukan secara purposif berdasarkan strategi komunikasi. Teknik penumpulan data diperoleh dari observasi, wawancara mendalam sedangkan untuk data penunjang melalui studi dokumentasi. Hasil penelitian ini menunjukan bahwa pencegahan pandemi COVID-19 yang dilakukan Satgas melalui lima tahapan strategi komunikasi. Pertama, pencarian fakta dilakukan dengan terjun langsung mencari data tentang situasi dan kondisi. Kedua, perencanaan dengan merumuskan strategi komunikasi berdasarkan elemen-elemen komunikasi memilih komunikator yang memiliki kredibilitas, pesan yang digunakan bersifat informatif, persuasif dan edukatif, komunikan menyesuaikan dengan kerangka referensinya, media yang digunakan WhatsApp dan spanduk, metode komunikasi terdiri dari redundancy dan canalizing. Ketiga, pelaksanaan yang dilakukan Satgas berupa implementasi dari perencanaan masyarakat merasa senang sebagian kegiatan terganggu karena keterbatasan anggaran. Terakhir evaluasi dan pelaporan dilakukan ketika diadakan rapat dengan ketua Satgas dengan mayoritas masyarakat sudah mengimplementasikan protokol Kesehatan 3M meskipun masih terdapat yang melanggar karena Satgas tidak menggunakan teknik koersif. Kata Kunci: Strategi Komunikasi, COVID-19
Co-Authors Adibah Yahya Firman Alamsyah Taufik Robbi