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ANALISIS PENGARUH CURRENT RATIO, WORKING CAPITAL TURNOVER, DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET Wenny Anggeresia Ginting
Valid: Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.272 KB)

Abstract

This study was conducted on property and real estate companies listed on the Indonesia Stock Exchange. The purpose of this research was to find out the effect of current ratio, working capital turnover, and total asset turnover partially and simultaneously on return on asset. The populations of this research were 47 property and real estate companies listed on Indonesia Stock Exchange from 2012 until 2015, and the 20 samples were drawn by purposive sampling technique. This research used secondary data and hypothesis testing was done by using multiple linear regression analysis. The result of determination coefficient test (adjusted R2) showed that simultaneously, the ability of current ratio variable, working capital turnover, and total asset turnover to explain the return on the asset was 40.1% while the remaining 59.9% was affected by other variables. The result of simultaneous research (test F), showed that current ratio, working capital turnover, and total asset turnover had a significant and positive effect on return on the asset in property and real estate companies listed in Indonesia Stock Exchange in the period of 2012-2015. Partially the result of research (t-test) showed that total asset turnover had a significant and positive effect on return on asset, while current ratio and working capital turnover did not have a significant effect on return on assets in property and real estate companies listed in Indonesia Stock Exchange in the period of 2012-2015.
Analisis Prediksi Kondisi Financial Distress Debitur Pasca Erupsi Gunung Sinabung Munawarah Munawarah; Wenny Anggeresia Ginting
JUPIIS: JURNAL PENDIDIKAN ILMU-ILMU SOSIAL Vol 11, No 1 (2019): JUPIIS (JURNAL PENDIDIKAN ILMU ILMU SOSIAL) JUNI
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jupiis.v11i1.12222

Abstract

One of the factors causes financial distress is a natural disaster such as Eruption of Sinabung in Karo. By using the financial’s debtor performance (financial ratios), Bank officer has an analyzing system to detect the ability of the debtor to pay their liabilities. The aim of this research is to design prediction model and analyze whether Working Capital to Total Asset, Sales to total Asset, Total Debt to Total Asset, Total Debt to Total Equity, and Earning Before Interest and Taxes to Total Asset  have significant influence to predict the financial distress or non financial distress of debtor while the Sinabung eruption is happening. The analysis method using Binary logistic with dummy data on the dependent variable. The result shows that only Total Debt to Total Asset has positive and significant effect to predict the probability of debitor’s financial distress. The possibility of predictions accurate is about 86,7%. The value Nagelkerke R Square is  67,8 % which indicates that the variation of financial distress and non financial distress’s probability  can be explained by variation of  Working Capital to Total Asset, Sales to total Asset, Total Debt to Total Asset, Total Debt to Total Equity, and Earning Before Interest and Taxes to Total Asset. While 32,2 % can be explained by others factor exclude of the research.
WORKSHOP PEMBUATAN SABUN RAMAH LINGKUNGAN DI SMA SWASTA UTAMA Siti Dini; Wenny Anggeresia Ginting; Demak C. Y. Simanjuntak; Ike Rukmana Sari
Jurnal Mitra Prima Vol. 3 No. 2 (2021): Jurnal Mitra Prima
Publisher : Mitra prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/mitraprima.v3i1.2048

Abstract

Kegiatan ini dimaksudkan untuk memberikan bekal pengetahuan cara membuat sabun cuci piring cair secara sederhana dan dapat dilakukan dirumah selama masa pandemi 19. Sabun cuci piring cair berfungsi sebagai penghilang kotoran dan lemak pada piring adalah salah satu kebutuhan dalam rumah tangga yang perannya tidak dapat digantikan dengan benda lain. Dengan membuat sendiri sabun cair berarti menghemat anggaran rumah tangga untuk item sabun sebesar 50% terutama di masa pandemi. Dalam kegiatan pengabdian masyarakat ini ada 4 tahapan kegiatan: (1) sosialisasi kegiatan, (2) persiapan alat dan bahan, (3) pelatihan pembuatan sabun, dan (4) monitoring dan evaluasi kegiatan. Pada pembuatan sabun cair bahan dasar yang digunakan adalah SLS, Texapon dan Garam. Selanjutnya ditambahkan bahan aditif seperti Parfum, Pengawet, Pengental dan zat pewarna. Setelah itu sesi yang terakhir adalah menghitung biaya produksi untuk membuat sabun cair. Hasil dari pelatihan ini berupa sabun cuci tangan cair berwarna hijau, berbau harum, tidak membuat kasar tangan apabila sabun cuci prirng cair ini dipakai. Selain digunakan untuk keperluan sehari-hari, sabun ini juga dapat dipasarkan secara langsung atau melalui media online seperti media facebook, dan sebagainya sehingga dapat menambah pendapatan.
Studi Empiris: Pengaruh Firm Size, Current Ratio, dan Total Asset Turnover Terhadap Profitabilitas Melalui Return on Equity Wenny Anggeresia Ginting; Siti Aisyah Nasution
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 1 No 2 (2020): February 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.867 KB) | DOI: 10.47065/ekuitas.v1i2.64

Abstract

This study examines the effect of Firm Size, Current Ratio, and Total asset turnover on profitability proxied by Return On Equity. The population used in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018, totaling 19 companies. The sample used as many as 50 samples where sampling is done by purposive sampling technique. The method used in this research is quantitative, the type of research used is descriptive, the type of data is secondary. Data analysis method used is multiple regression. Data collection techniques using documentation techniques by collecting financial statements manufacturing companies' food and beverage sub-sectors listed on the Indonesia Stock Exchange. The results of this study indicate that Firm Size, Current Ratio, and Total assets have significant and significant effect on profitability (ROE) in food and beverage sub-sector manufacturing companies that are listed on the Indonesia Stock Exchange. Simultaneously Firm Size, Current Ratio, and Total Asset Turnover variables affect Profitability (ROE). Partially the Current Ratio and Total Asset Turnover variables have a positive and significant influence on Profitability (ROE), while the Firm Size has no influence and is significant on Profitability (ROE). The coefficient of determination test results showed a value of 63.7% of the variation in profitability (ROE) which means that profitability can be explained by the variable Current Ratio, Debt to Equity Ratio and Total Asset Turnover
Faktor-Faktor Yang Mempengaruhi Profitabilitas (Studi Empiris : Perusahaan Property Dan Real Estate Yang Terdaftar Dalam Bursa Efek Indonesia) Wenny Anggeresia Ginting
Journal of Business and Economics Research (JBE) Vol 1 No 1 (2020): Februari 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

The main objective of this study is to examine the effect of debt to equity ratio, total asset turnover, and sales volume on profitability in property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017. debt to equity ratio is the ratio chosen from the solvency ratio that can reflect a company's ability to meet all its financial obligations both long-term and short-term. The population of property and real estate companies consists of 48 companies and the number of research samples consists of 27 property and real companies in 2013-2017 determined through the purposive sampling method using certain criteria. The method used in this research is quantitative, the type of research used is descriptive, the nature of this study is causal and the type of data is secondary obtained through the Indonesian stock exchange. This research was conducted with multiple regression analysis and classical assumption test.. The results of this study indicate that the debt to equity ratio has a negative and significant effect on profitability, total assets turnover has a positive and significant effect on profitability and sales volume has a positive and not significant effect on profitability. debt to equity ratio, total asset turnover and sales volume simultaneously influence the profitability of porperty and real estate companies listed on the Indonesia Stock Exchange for the period 2013 - 2017
Analisis Faktor yang Mempengaruhi Harga Saham Wenny Anggeresia Ginting
Owner : Riset dan Jurnal Akuntansi Vol. 2 No. 1 (2018): Owner Volume 2 Nomor 1, Februari 2018
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.099 KB)

Abstract

This research is raining to know and analyze the influence of Net Profit, Earning Per Share, and Return On Asset to stock price in property and real estate company listed in Indonesian stock exchange in 2012-2015 either simultaneously or partially. The method used in this research is quantitative descriptive with multiple linear regression analysis technique which aim to know the amount of regression coefficient showing the influence of variable of Net Profit, Earning Per Share, and Return On Asset to stock price. The data used is secondary data. The number of samples used in this study were 80 companies. This study uses multiple linear regression analysis to see the effect of independent variables on the dependent variable. The results showed that simultaneously, Net Profit, Earning Per Share, and Return On Asset effect on Stock Prices on property and real estate companies listed on the Indonesia Stock Exchange for the period 2012-2015. And partially also can be seen that the variable Net Profit, Earning Per Share, and Return On Asset effect on Stock Prices on property and real estate companies listed on the Indonesia Stock Exchange for the period 2012-2015.
Metode Regresi Logistik untuk Menganalisis Pengaruh Profitabilitas Likuiditas, dan Reputasi Auditor terhadap Pelaporan Keuangan Melalui Internet (Internet Financial Reporting) Wenny Anggeresia Ginting
Owner : Riset dan Jurnal Akuntansi Vol. 2 No. 2 (2018): Owner Vol 2 No 2 Tahun Agustus 2018
Publisher : Politeknik Ganesha Medan

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Abstract

The purpose of this study is to analyze the structure of profitability, liquidity, and Auditor’s Reputationthat affect internet financial reporting. The population is a manufacturing company listed on the Indonesia Stock Exchange, and 75 of them are used as samples, taken using stratified random sampling technique. Data were analyzed by using logistic regression analysis at 5% and 10% significance level to draw conclusion. The results show that, simultaneously, independent variables have an influence on internet financial reporting. Partially, profitability, and auditor's reputation have a positive and significant influence on internet financial reporting. Meanwhile, the liquidity variable has a positive but not significant influence on internet financial reporting Keywords: Profitability, liquidity,andAuditor’s Reputation.
Pengaruh Sales, Working Capital dan Operating Cash Flow Terhadap Net Profit Perusahaan Consumer Goods Listing di Bursa Efek Indonesia Periode 2013-2017 Herbert Ernando; Peni Wati; Princeslia Desyca; Stasia Stasia; Jessica Alexandra S; Wenny Anggeresia Ginting; Mas Intan Purba
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (847.207 KB) | DOI: 10.33395/owner.v3i2.122

Abstract

Penyebab persaingan usaha bisnis yang ketat, karena banyaknya perusahaan pesaing yang memiliki kualitas kompetitif yang baik. Salah satunya pada perusahaan sektor industri barang konsumsi. Fenomena yang terjadi di perusahaan adalah peningkatan sales, working capital dan operating cash flow. Masalah dari penelitian dirumuskan sebagai berikut: apakah terdapat pengaruh sales, working capital dan operating cash flow terhadap net profit pada perusahaan consumer goods yang listing di Bursa Efek Indonesia pada periode 2013-2017. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan tipe penelitian deskriptif dan sifat penelitian adalah penelitian kausal. Dokumentasi digunakan untuk mengumpulkan data. Analisis regresi linear berganda merupakan metode analisis data, koefisien determinasi, uji F dan uji t. teknik purposive sampling merupakan teknik pengambilan sampel dengan kriteria tertentu ada 24 perusahaan sebagai sampel penelitian. Berdasarkan hasil penelitian ini menunjukkan bahwa sales, working capital dan operating cash flow secara simultan berpengaruh signifikan terhadap net profit. Secara parsial, sales berpengaruh signifikan terhadap net profit, working capital signifikan terhadap net profit, operating cash flow telah pengaruh signifikan terhadap net profit.
Pengaruh Rasio Lancar, Debt to Total Asset, Return on Investment di Perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia Periode 2011-2017 Wenny Anggeresia Ginting; Karina Anatasia Asmara Silitonga; Mariani Mariani
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.158 KB) | DOI: 10.33395/owner.v4i1.181

Abstract

Tujuan penelitian adalah menguji dan menganalisis pengaruh rasio lancar, debt to total aset, return on investment terhadap dividen payout ratio di Perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia Periode 2011-2017. Penelitian ini menggunakan pendekatan penelitian kuantitatif. Jenis penelitian pada penelitian eksplanatori. Sifat penelitian ini adalah bersifat hubungan kausal. Populasi yang digunakan dalam penelitian ini adalah semua Perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2011-2017 sebanyak 37 perusahaan. Sampel penelitian sebanyak 6 Perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2011-2017. Metode regresi berganda yang digunakan dalam penelitian ini. Hasil penelitian ini adalah rasio lancar berpengaruh dan signifikan terhadap dividen payout ratio di Perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia Periode 2011-2017. Debt to total aset berpengaruh dan signifikan terhadap dividen payout ratio di Perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia Periode 2011-2017. Return on investment berpengaruh dan signifikan terhadap dividen payout ratio di Perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia Periode 2011-2017. Rasio lancar, debt to total aset, return on investment berpengaruh dan signifikan terhadap dividen payout ratio di Perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia Periode 2011-2017.
Faktor- Faktor Yang Mempengaruhi Kebijakan Dividen Pada Sektor Trade, Service, And Investment Terdaftar Di Bursa Efek Indonesia Periode 2014-2018 Rut Br Ginting; Candra Prima Samosir; Frisko Priwendamai; Wenny Anggeresia Ginting
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.808 KB) | DOI: 10.33395/owner.v4i1.225

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana pengaruh Profitabilitas (Net Profit Margin), Ukuran Perusahaan (Firm Size), Leverage (Debt To Equity Ratio), dan Likuiditas (Cash Ratio) terhadap Kebijakan Dividen pada perusahaaan Trade, Service, and Investment yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Metode penelitian yang digunakan dalam penelitian ini menggunakan metode pendekatan penelitian kuantitatif, jenis penelitian adalah deskriptif kuantitatif, sifat penelitian eksplanatory. Populasi penelitian ini sebanyak 132 perusahaan trade, service, and investment dengan teknik pengambilan sampel purpose sampling berjumlah 21 perusahaan trade, service, and investment yang memenuhi kriteria. Metode analisis data dalam penelitian ini adalah analisis regresi linear berganda dengan uji asumsi klasik. Hasil penelitian ini menunjukkan secara simultan Profitabilitas (Net Profit Margin), Ukuran Perusahaan (Firm Size), Leverage (Debt To Equity Ratio), dan Likuiditas (Cash Ratio)berpengaruh dan signifikan terhadap Kebijakan Dividen pada perusahaan sektor trade, service, and investment yang terdaftar di Bursa Efek Indonesia periode 2014-2018 dengan hasil Fhitung ≥ Ftabel 2,899 ≥ 2,46 dan signifikan 0,026 ≤ 0,05. Secara parsial Ukuran Perusahaan berpengaruh dan tidak signifikan terhadap Kebijakan Dividen, sedangkan Net Profit Margin, Debt To Equity Ratio, dan Cash Ratiotidak berpengaruh dan tidak signifikan terhadap Kebijakan Dividen. Hasil analisis koefisien determinasi diperoleh nilai Adjusted R2 menunjukkan variasi variabel Kebijakan Dividen yang dapat dijelaskan oleh variasi variabel Profitabilitas (Net Profit Margin), Ukuran Perusahaan (Firm Size), Leverage (Debt To Equity Ratio), dan Likuiditas (Cash Ratio) sebesar 3,1% sedangkan sisanya sebesar 96,9% dijelaskan oleh variasi variabel lainnya.