Claim Missing Document
Check
Articles

Found 21 Documents
Search

Analisis Pengaruh NPL, NIM, LDR, Dan CAR Terhadap Profitabilitas (ROA) Pada Bank Pemerintah Konvensional Yang Terdaftar Di BEI Fanny Fanny; Winnie Wijaya; Indahwati Indahwati; Moni Silcya; Viendy Celine Wijaya; Wenny Anggeresia Ginting
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 1 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13.01.009

Abstract

The performance of a company can be said to be good if its financial statements show an increase in profits. Of course, many aspects that affect a company in generating profitability. This study aims to understand the effect of NPL, NIM, LDR, and CAR on Profitability (ROA) in banking companies both Government Banks and Conventional Banks. This research uses quantitative methods, where data sources use secondary data. By using classical assumption test analysis techniques, F test, and t test results obtained for this study are that NPL negatively and significantly affects ROA, NIM positively and significantly affect ROA, LDR negatively and significantly affect ROA, CAR positively and significantly affect ROA. NPL, NIM, LDR, and CAR simultaneously affect ROA on government banks and conventional banks listed on the Indonesia Stock Exchange in the 2014-2017 period.
PENGARUH RASIO LIKUIDITAS (CURRENT RATIO), RASIO SOLVABILITAS (DEBT TO EQUITY RATIO) DAN RASIO AKTIVITAS (RECEIVABLE TURNOVER) TERHADAP RENTABILITAS (RETURN ON ASSETS) PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE DI IDX TAHUN 2013-2017 Juneyca Juneyca; Fellycia Fellycia; Elizabeth Elizabeth; Yuliani Yuliani; Seteffy Monica; Wenny Anggeresia Ginting; Mohd Nawi Purba
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.152 KB) | DOI: 10.22441/profita.2019.v12.01.009

Abstract

ABSTRACTThis research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange. Investment in property and real estate is still the main choice of most companies, because companies always assume that one investment in property and real estate is the best way to develop capital owned by investors. The problems of the research are formulated as follows: whether there is an influence of liquidity ratio, solvability ratio, activity ratio, increased liquidity against profitability in property and real estate sector companies listed on the Indonesia Stock Exchange in the period 2013-2017. The research method in this study is to use quantitative research methods with the type of descriptive research and the nature of research is casual research. Data collection using documentation. The data analysis method used is multiple linear regression analysis, coefficient of determination, F test and t test. The research sample was taken using a purposive sampling technique with certain criteria there were 24 companies as the research sample. The results of this study indicate that the liquidity ratio (current ratio) influences and is not significant towards return on assets in the property and real estate sector companies at IDX in 2013-2017. Solvability ratio (debt to equity ratio) has an effect and is not significant to return on assets in the property and real estate sector companies at IDX 2013-2017. Activity ratio (receivable turnover) has an effect on and significant on return on assets in property and real estate sector companies in IDX 2013-2017 ..Keyword liquidity ratio(current ratio), solvability ratio (debt to equity ratio), activity ratio (receivable turnover)ABSTRAKPenelitian ini dilakukan pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia. Investasi di bidang property dan real estate masih menjadi pilihan utama kebanyakan perusahaan, sebab perusahaan selalu beranggapan bahwa salah satu investasi di property dan real estate merupakan cara terbaik untuk mengembangkan modal yang dimiliki investor. Masalah dari penelitian dirumuskan sebagai berikut: apakah terdapat pengaruh rasio likuiditas, rasio solvabilitas, rasio aktivitas ,peningkatan likuiditas terhadap rentabilitas pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia pada periode 2013-2017. Metode penelitian dalam penelitian ini adalah menggunakan metode penelitian kuantitatif dengan tipe penelitian deskriptif dan sifat penelitian adalah penelitian kasual. Pengumpulan data dengan menggunakan dokumentasi. Metode analisis data yang digunakan adalah analisis regresi linear berganda, koefisien determinasi, uji F dan uji t. Sampel penelitian diambil dengan menggunakan teknik purposive sampling dengan kriteria tertentu ada 27 perusahaan sebagai sampel penelitian. Hasil penelitian ini menunjukkan bahwa Rasio likuiditas (current ratio) berpengaruh dan tidak signifikan terhadap rentabilitas (return on assets) pada perusahaan sektor property dan real estate di IDX Tahun 2013-2017. Rasio solvabilitas (debt to equity ratio) berpengaruh dan tidak signifikan terhadap rentabilitas (return on assets) pada perusahaan sektor property dan real estate di IDX Tahun 2013-2017. Rasio aktivitas (receivable turnover) berpengaruh dan signifikan terhadap rentabilitas (return on assets) pada perusahaan sektor property dan real estate di IDX Tahun 2013-2017
Pengaruh Audit Tenure, Ukuran KAP, Ukuran Perusahaan Klien Terhadap Kualitas Audit Perusahaan di Bursa Efek Indonesia Fitri Andriani; Rindi Meilani; Chandra Evendi Pardede; Wenny Anggeresia Ginting
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1432

Abstract

This quantitative research aimed to explain and describe the impacts of audit tenure, KAP size and company size in industrial market in Indonesia in 2016-2018. The population included 154 companies, from which samples were randomly selected based on these following criteria is Industrial market of Indonesia 2016-2018, Incomplete financial statement 2016-2018, Unregistered names in industrial market 2016-2018. Companies conducted independent audit without explanation 2016-2018, and Financial statements were published between 2016-2018. There were 105 companies sampled in this research with 315 financial statements for 3 year-period. The data were analyzed descriptively and using logistic regression test. The results of the logistic analysis showed that Audit Tenure, KAP Size, and Company Size had a positive influence on the dependent variable of this research. Keywords : Audit Tenure, KAP Size, Company Size, Audit Quality, Manufacturing Company, Indonesia Stock Exchange
Pengaruh Kualitas Audit,Audit Tenure,Profitabilitas,Pertumbuhan Perusahaan terhadap Opini Audit Going Concern pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2016-2019 Ono Parhusip; Elfrida Fitri Hutasoit; Wenny Anggeresia Ginting
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2289

Abstract

This research was conducted to test and analyze whether the quality of audit, audit tenure, profitability, growth of the company influences the opinion of audit going concerned on mining companies listed on the Indonesia Stock Exchange for the period 2016-2019. The research method used quantitative method and research data obtained from www.IDX.co.id and research population of 47 companies, sampling is used purposive sampling techniques so that the samples in this study as many as 17 companies and this research using logistic regression test. The significance value obtained from the results of simultaneous hypothesis testing amounted to 0.007 < 0.05 that the quality of audits, audit tenure, profitability, growth of the company influenced the opinion of the audit going concerned. The significance values indicated from partial hypothesis testing were audit quality of 0.998 > 0.05, audit tenure of 0.419 > 0.05, profitability of 0.540 > 0.05, and company growth of 0.816 > 0.05. It can be seen that the quality of audits, audit tenure, profitability, and growth of the company are not partially impacted by the opinion of the audit going concerned. Keywords: Audit Quality, Audit Tenure, Profitability, Company Growth, Going Concern
Pemberdayaan Masyarakat Kelurahan Suka Maju Melalui Pelatihan Pembuatan Sabun Kebutuhan Rumah Tangga Munawarah; Keumala Hayati; Mas Intan Purba; Wenny Anggeresia Ginting
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2020): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v4i3.3910

Abstract

Soap is a necessity in the household that is continuously used, so the costs incurred are also quite large. The purpose of this washing soap training is to provide public knowledge especially housewives in Suka Maju Kelurahan in making soaps such as dishwashing soap, floor cleaning soap, detergent, softener and fragrances of clothes that are often used for daily needs, to reduce expenses routinely. This activity also encourages creativity and interest in trying to make them get an extra income. The team worked closely with the community empowerment agency Suka Maju Village,through the village funding program to create an independent,having soft skills community to be able to improve the economy. Activities that lasted for two days showed that public is enthusiastic and understands the workings of making products, as well as succeeding in making products well. T- test results also showed a sig value of 0.003 meaning that there were differences between before the activity took place and after the training.
Pengaruh Kondisi Keuangan, Struktur Modal, Ukuran Perusahaan Dan Modal Kerja Terhadap Profitabilitas Pada Perusahaan Financial Di Bei Periode 2016 – 2019 Jeselin Jeselin; Elly Tashia; Wenny Anggeresia Ginting
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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

Abstract

Analyze the influence of financial conditions, capital structure, firm size and working capital onProfitability of Financial Companies on the IDX for the 2016 – 2019 period. The research approach used is a quantitative approach. The sampling method is purposive sampling, a sample of 46 financial companies on the Indonesia Stock Exchange for the period 2016 – 2019. The results show the debt to equity ratio, current ratio, ln total assets, and working capital have a simultaneous and significant effect on return on assets in financial companies. on the IDX for the period 2016 – 2019. Debt to equity ratio has an effect and partially significant to the return on assets of financial companies on the IDX for the 2016 – 2019 period. The current ratio has a partial and significant effect on the return on assets of financial companies on the IDX for the 2016 – 2019 period. Ln total assets have a partial and significant effect on the return on assets in Financial Companies on the IDX for the 2016 – 2019 period. Working capital has a partial and significant effect on the return on assets of Financial Companies on the IDX for the 2016 – 2019
Pengaruh Capital TurnOver, Return on Equity, dan Firm Size terhadap Price Book Value Aemelia Angesti; Fernaldy Fernaldy; Maisarah Maisarah; Erica Erica; Desy Anwar; Wenny Anggeresia Ginting; Mohd. Nawi Nawi Purba
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 2 (2019): Jesya Volume 2 Nomor 2 Periode Juni 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (919.694 KB) | DOI: 10.36778/jesya.v2i2.68

Abstract

This study’s main objective is to examine the effect of working capital turnover, return on equity, and firm size toward price book value in the manufacturing companies listed on the Indonesian Stock Exchange in 2013-2016. Working capital turnover is the proxy chosen from activity ratio. Return on equity is the proxy chosen from probability ratio. Firm size is based on total assets, with the nominal itself is in natural logarithms. Sample of research was determined by purposive sampling method to obtain 58 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the years 2013-2016. This study uses secondary data. Validity test of this study is done with multiple regression analysis and classic assumption test. The results of this study indicates that there is significant influence between the variables Working Capital Turnover, Return on Equity, and Firm Size toward Price Book Value.
Factors Affecting the Quality of Profit of Registered Financial Sector Companies on the Indonesia Stock Exchange (2017-2019) Wenny Anggeresia Ginting; Cristy Nataline; Winda Wati
Journal of Research in Business, Economics, and Education Vol. 3 No. 6 (2021): December Edition
Publisher : Kusuma Negara Business School

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

Abstract

Banking companies must have good management to achieve the maximum level of profitability, namely by managing the assets under their control to create income, the profitability of a bank describes the ability of the bank concerned to earn a profit during a certain period as well as measuring the performance of a bank. The purpose of this study is to determine the effect of Return on Assets, capital structure, Investment Opportunity Set and Company Size on Earning Quality in financial sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Quantitative research methods are in the form of numbers and analyzed statistically and are causal. The population is 61 companies in the financial sector. The sample is 25 companies with data on 75 financial statements. The result is that Return on Assets has an effect on the quality of earnings in financial sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Capital Structure, Investment Opportunity Set, and Company Size have no effect on earnings quality in financial sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Return On Assets, Capital Structure and Investment Opportunity Set affect earnings quality in financial sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period.
The Effect of Profitability, Firm Size, Asset Structure and Business Risk on Capital Structure in Mining Sector Companies on the Stock Exchange in 2016-2020 Wenny Anggeresia Ginting; Dedy Chandra; Kelly Halim; Venyta
Journal of Business, Management, & Accounting Vol. 4 No. 1 (2022): March 2022
Publisher : Kusuma Negara Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55683/jobma.v4i1.327

Abstract

This study aims to examine the effect, Profitability, Firm Size, Asset Structure, Business Risk on Capital Structure. This research was conducted on mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The number of observations is 131 samples. Sampling using non-probability sampling with purpose sampling technique. The analytical technique used in this research is multiple linear regression analysis. This study states that profitability has no effect and is not significant, while the size of the firm has no effect but is significant on the capital structure of mining companies. And the asset structure and business risk have a negative and insignificant effect on the capital structure of mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period.
Analysis of Factors Affecting Audit Report Lag on Service Companies Listed on The Indonesia Stock Exchange (IDX) For The 2017-2020 Period Wenny Anggeresia Ginting; Abtri Nadya Margaretha P; Ayu Farida Sianturi
Journal of Research in Business, Economics, and Education Vol. 4 No. 4 (2022): August 2022
Publisher : Kusuma Negara Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55683/jrbee.v4i4.403

Abstract

Financial statements are a reference for companies and investors in making decisions. The function of financial reports which is always used as a benchmark in making decisions by various interested parties makes financial statements required to always be presented accurately. In addition, timeliness in the presentation of financial statements is also very necessary. The more timely the financial statements are presented, the faster the decision making will be made so that the decisions taken will be considered more accurate and precise and useful for the company. In this research, we analyze the factors that affect the Audit Report Lag in service companies listed on the Indonesia Stock Exchange. This study uses the independent variables, namely firm age, profitability, solvency and firm size. The data we obtained was processed using the SPSS data processing application. The tests used in this study are the classical assumption test, the coefficient of determination test, the t test and the F test. The results of this study indicate that of the four independent variables used in this study, only the profitability variable affects the audit report lag simultaneously and partially, while the other three variables, namely firm size, firm age and profitability have no effect on the dependent variable audit hassle lag.