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Pengaruh Return on Assets, Free Cash Flow, Debt to Equity Ratio, Pertumbuhan Penjualan Terhadap Kebijakan Dividen Pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016 Hantono Hantono; Ike Rukmana Sari; Felicya Felicya; Miria Daeli
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 | DOI: 10.33395/owner.v3i2.118

Abstract

The purpose of this research is to examinethe effect of the return on assets, free cash flow, debt to equity ratio, sales growth to dividen policy on property and real estate companies in Indonesia Stock Exchange in the period 2014-2016. The population in this research are property and real estate companies listed in Indonesia Stock Exchange active from 2014 to 2016 with a sample of 18 companies. Based on analysis, it can be concluded that free cash flow positive and significant effect on dividen policy. Return on assets, debt to equity ratio and sales growth does not effect on dividen policy.
Pengaruh Return on Assets, Free Cash Flow, Debt to Equity Ratio, Pertumbuhan Penjualan Terhadap Kebijakan Dividen Pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016 Hantono Hantono; Ike Rukmana Sari; Felicya Felicya; Miria Daeli
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 (505.849 KB) | DOI: 10.33395/owner.v3i2.118

Abstract

The purpose of this research is to examinethe effect of the return on assets, free cash flow, debt to equity ratio, sales growth to dividen policy on property and real estate companies in Indonesia Stock Exchange in the period 2014-2016. The population in this research are property and real estate companies listed in Indonesia Stock Exchange active from 2014 to 2016 with a sample of 18 companies. Based on analysis, it can be concluded that free cash flow positive and significant effect on dividen policy. Return on assets, debt to equity ratio and sales growth does not effect on dividen policy.
Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, Current Ratio, dan Debt to Equity Ratio, Total Assets Turn Over terhadap Profitabilitas: Studi Kasus pada Sektor Industri Dasar dan Kimia Hantono Hantono; Siti Tiffany Guci; Eva Mariana Boang Manalu; Novi Agusniawati Hondro; Cindy Claudia Manihuruk; Meilianta Br Perangin- Angin; Desy Christiana Sinaga
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i1.110

Abstract

The purpose of this research is to examine the effect of the cash turnover, receivable turnover, inventory turnover, current ratio, debt to equity ratio, and total assets turn over to profitability. This Research was conducted on basic and chemical industry manufacturing companies listed in Indonesia Stock Exchange period 2013-2017. The methods of analysis using multiple regression analysis. The analysis method used is multiple linear regression, F test, and T-test. The result of this analysis showed that profitability was influenced simultaneously by cash turnover, receivable turnover, inventory turnover, current ratio, debt to equity ratio and total assets turn over. Meanwhile on partial analysis showed only receivable turnover and inventory turnover, current ratio, debt to equity ratio and total assets turn over hasn’t influence to profitability.
Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, Current Ratio, dan Debt to Equity Ratio, Total Assets Turn Over terhadap Profitabilitas: Studi Kasus pada Sektor Industri Dasar dan Kimia Hantono Hantono; Siti Tiffany Guci; Eva Mariana Boang Manalu; Novi Agusniawati Hondro; Cindy Claudia Manihuruk; Meilianta Br Perangin- Angin; Desy Christiana Sinaga
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (666.189 KB) | DOI: 10.33395/owner.v3i1.110

Abstract

The purpose of this research is to examine the effect of the cash turnover, receivable turnover, inventory turnover, current ratio, debt to equity ratio, and total assets turn over to profitability. This Research was conducted on basic and chemical industry manufacturing companies listed in Indonesia Stock Exchange period 2013-2017. The methods of analysis using multiple regression analysis. The analysis method used is multiple linear regression, F test, and T-test. The result of this analysis showed that profitability was influenced simultaneously by cash turnover, receivable turnover, inventory turnover, current ratio, debt to equity ratio and total assets turn over. Meanwhile on partial analysis showed only receivable turnover and inventory turnover, current ratio, debt to equity ratio and total assets turn over hasn’t influence to profitability.
Factors Affecting Liquidity in Indonesian Sub Sector Metal Industries Hantono Hantono; Teng Sauh Hwee
Sebelas Maret Business Review Vol 3, No 1 (2018): June 2018
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v3i1.13336

Abstract

The purpose of this research is to verify and analyze the factors that affect the liquidity in sub-sector metal industries listed on Indonesia Stock Exchange (IDX).  We purposively use 10 firms out of 16 firms because of these 16 firms does not meet our criteria. This paper comprehensively investigates step-by-step of statistical analysis from classical assumption testing such as normality, heteroscedasticity, autocorrelation, and multicollinearity and then continued by testing model and variables using t-test and F-test. our testing result shows that we do not have problem of classical assumptions. We also find that net working capital turnover, account receivable turnover and inventory turnover significantly affect firm liquidity.
Pengaruh Current Ratio dan Debt To Equity Ratio Terhadap Profitabilitas pada Perusahaan Manufaktur Sektor Logam dan Sejenisnya yang Terdaftar di Bursa Efek Indonesia Periode 2009 -2013 Hantono Hantono
Jurnal Wira Ekonomi Mikroskil Vol 5, No 1 (2015): Volume 5 Nomor 1 Tahun 2015
Publisher : Lembaga Penelitian & Pengabdian pada Masyarakat (LPPM) Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.284 KB) | DOI: 10.55601/jwem.v5i1.222

Abstract

Penelitian ini bertujuan untuk membuktikan dan menganalisis pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Equity pada perusahaan manufaktur subsektor logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia tahun 2009-2013.Populasi dalam penelitian ini adalah 16 perusahaan property yang terdaftar di Bursa Efek Indonesia tahun 2009-2013. Dari 16 perusahaan yang terdaftar, dipilih 10 perusahaan sampel dengan menggunakan purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan cara mengumpulkan informasi yang dibutuhkan dari idx berupa laporan keuangan tahun 2009-2013. Metode yang digunakan untuk menganalisis hubungan antara variable independen dengan variabel dependen adalah metode regresi berganda, dan uji asumsi.Hasil pembahasan menunjukkan bahwa secara simultan variabel-variabel independen; Current Ratio dan Debt to Equity Ratio dengan uji F, secara bersama-sama berpengaruh terhadap Return on Equity. Hasil secara parsial dengan uji t, variabel Current Ratio dan Debt to Equity Ratio berpengaruh terhadap Return on Equity.
FACTORS AFFECTING AUDIT DELAY IN BASIC AND CHEMICAL INDUSTRIES Isieny Wendy; Vonni Rizal; Hantono Hantono
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.65 KB) | DOI: 10.20473/baki.v4i1.11816

Abstract

This study aims to examine and analyze the effect of public account firm, complexity of company operations, and total assets to audit delay at basic and chemical industry listed on the Stock Exchange period 2012-2016. The research method used in this research using quantitative approach method, research type is descriptive quantitative which is explanatory research. The population of research is 65 financial report of mining company, with technique of taking purposive sampling hence obtained sample of research as many as 22 financial report of mining company period 2012-2016. Data analysis method in this research is logistic regression analysis. The results of this study show simultaneously public account firm, complexity of company operations, and total assets haven’t a significant effect on the audit delay on basic and chemical industry listed on the Stock Exchange period 2012-2016, with a significant value of 0.020 < 0.05. Partially public account firm, complexity of company operations, and total assets have no effect to audit delay on Mining companies listed in BEI period 2011-2015 with significant value < 0,05. The result of Nagelkerke's R Square value in this research is 0.31 which can be stated that variability of the dependent variable (audit delay) which can be explained by variability of independent variable (public account firm, complexity of company operations, and total assets) 31 % while the rest equal to 69 % is explained by other independent variables.
PENGARUH RASIO KECUKUPAN MODAL, LOAN TO DEPOSIT RATIO, BESARAN PERUSAHAAN, DAN CURRENT RATIO TERHADAP RETURN ON ASSETS PERUSAHAAN PERBANKAN TERDAFTAR DI BEI PERIODE 2012-2016 Vera Vera; Hantono Hantono; Ike Rukmana Sari; Siti Tiffanny Guci; Linda Thomas; Angelina Lokito; Natasya Lautama
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 (137.239 KB) | DOI: 10.22441/profita.2019.v12.01.007

Abstract

Dalam kegiatan operasionalnya, perbankan memiliki tujuan utama yaitu untuk menghimpun dana dan memberikan pinjaman tujuan penelitian ini dilakukan untuk mengetahui pengaruh rasio kecukupan modal, Loan to deposit ratio, besaran perusahaan, dan Current Ratio terhadap Return on Assets pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2012 - 2016. Total populasi pada penelitian ini adalah 43 perusahaan dengan sampel sebanyak 115 periode 2012 - 2016. Teknik analisis data yang digunakan adalah teknik regresi linear berganda. Hasil dari penelitian ini menunjukkan secara parsial dan simultan besaran perusahaan berpengaruh signifikan terhadap Return on Assets pada perusahaan perbankan terdaftar di Bursa Efek Indonesia periode 2012 - 2016.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL DENGAN SISA LEBIH PERHITUNGAN ANGGARAN SEBAGAI VARIABEL MODERASI PADA PEMERINTAH KOTA DAN KABUPATEN PROVINSI SUMATERA UTARA Benny Rojeston Marnaek Nainggolan; Hantono Hantono
Jurnal Akrab Juara Vol 3 No 1 (2018)
Publisher : Yayasan Akrab Pekanbaru

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

Abstract

Penelitian ini menguji pengaruh Dana Pendapatan dan Pendapatan Daerah terhadap Belanja Modal dengan Perhitungan Anggaran Lebih Lama sebagai variabel moderating. Sampel dalam penelitian ini adalah 33 kabupaten dan kota di Provinsi Sumatera Utara dengan tahun penelitian 2013-2015. Dalam penelitian ini menggunakan pendekatan penelitian kuantitatif, jenis penelitian deskriptif, penelitian deskriptif explanatory, tipe data sekunder. Penelitian ini juga menggunakan Analisis Regresi Moderat (MRA) untuk menguji variabel moderasi dalam penelitian ini. Sebagian Pendapatan Asli Daerah berpengaruh signifikan terhadap Belanja Modal, Dana Perimbangan berpengaruh signifikan terhadap Belanja Modal. Secara bersamaan Pendapatan Asli Daerah dan Dana Perimbangan berpengaruh signifikan terhadap Capital Expenditure. Perhitungan Anggaran Waktu Lebih Lambat (SiLPA) memoderasi Pendapatan Asli Daerah dan Dana Perimbangan secara parsial dan sekaligus memoderasi Belanja Modal ke Pemerintah Kota dan Kabupaten di Provinsi Sumatera Utara pada tahun 2013-2015.
Pengaruh Intangible, Assets, Firm Size, Investment Opportunity Set, Probitabilitas dan Coorporate Governance terhadap Firm Value pada Perusahaan Manufaktur Sektor Industri Konsumsi Periode 2014-2016 M Rizky Fauzy; Jean Novita; Catherine Catherine; Monica Monica; Teresa Derista Maulina Girsang; Hantono Hantono; Ike , Rukmana Sari
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 (533.59 KB) | DOI: 10.36778/jesya.v2i2.64

Abstract

The firm value shows that the prosperity of stakeholders will increase, if the stock price is increased as well. The value of the company becomes very important because it reflects the company's performance which can affect investors' perceptions of the company. This research is meant to find out the influence of intangible asset, firm size, invesment opportunity set, profitability and corporate governance.The research population is consumption industry companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2016 periods.The sample in this study is manufacturing company according to the criteria established and there are 21 manufacturing companies and they have been selected by using purposive sampling. The statistic test instrument uses SPSS 23 version which is carried out to perform classic assumption test, multiple linear regressions analysis, and the hypothesis test. based on the result of normality test, multicolinearity test, heterocedasticity, and autocorrelation, some variables that deviate from the classic asssumption have not been found. the result of the hypothesis test shows that : (1) intangible asset is proven to affect the firm value; (2) Firm size is not proven to affect the firm value ; (3) invesment opportunity set is not proven to affect the firm value ; (4) profitability is not proven to affect the firm value ; (5) corporate governance is not proven to affect the firm value.