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Hendra Agustinus Marbun
Politeknik Wilmar Bisnis Indonesia
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PENGARUH DIVIDEND PAYOUT RATIO, RETURN ON ASSET, DAN PENJUALAN TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Binsar Sihombing; Hendra Agustinus H. Marbun
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 5, No 02 (2017): volume 5 no. 02 September 2017
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v5i02.9166

Abstract

This research is intended to analyze the influence of dividend payout ratio, return on asset and sale to stock price of company in Indonesia Stock Exchange. To achieve this goal, Sampling in this study using purposive sampling method. The population used in this study is a manufacturing industry company registered in Indonesian Stock Exchange in 2009 as many as 153 companies, from the population taken 42 companies as a sample. The analysis was done by multiple linear regression model. From the results of the discussion is known that, dividend payout ratio, return on assets and sales have a positive influence on stock prices. Dividend payout ratio has a regression coefficient of 0.180311 with probability of 0.0847 or 8.47 percent. Return on asset has a regression coefficient of 0.54029 with a probability of 0.0093 or 0.93 percent. The sales order has a regression coefficient of 0.428178 with a probability of 0.0000 or 0 percent.Keywords: Dividend, Assets, Capital Market 
PERATAAN LABA DAN PENGARUHNYA TERHADAP RETURN SAHAM Hendra Agustinus Marbun
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 5, No 01 (2017): Jakpi Vol 05 No 01 Edisi April 2017
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v5i01.7942

Abstract

This study aims to examine the influence of profitability, debt, dividend and company size factors on the company practice of income smoothing and to test whether there is a difference of stock returns between profit companies with non-profit smoothing. The object of this research is a public company on BEI listed as group Liquid 45 (LQ45). This study used logistic regression and difference test statistic model to test the difference between the profit smoothing and not the revenue smoothing of stock returns. The conclusions in this study: Profitability, debt, dividend, and firm size factors do not significantly affect earnings smoothing. And, there is no significant difference between stock returns between the income smoothing actors and non-income smoothing actors. The results of this study are consistent with research conducted by Juniarti and Carolina (2007), Li Jung Tseng and Chien Wan Lai (2007), and Zulfa and Anugerah (2007)
PENGARUH FLUKTUASI NILAI TUKAR (KURS) RUPIAH TERHADAP PERGERAKAN HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Binsar Sihombing; hendra agustinus marbun
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 5, No 01 (2017): Jakpi Vol 05 No 01 Edisi April 2017
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v5i01.7941

Abstract

This study is intended to determine the effect of exchange rate fluctuations (exchangerate) on stock price movement of manufacturing companies in BEI. The sample is the exchangerate of rupiah and stock prices in 2009. The data analysis technique used is a simple linearregression analysis. The results OF this study indicate that the appreciation of the rupiahexchange rate has a positive relationship to stock prices at manufacturing companies inIndonesia Stock Exchange
Analisis Dampak Kualitas Pengungkapan Internet Financial Reporting Terhadap Nilai Perusahaan (Studi Pada Perusahaan Dalam Indeks Kompas100 Tahun 2014-2017) Peggy Khairina Fauziah; Hendra Agustinus Marbun; Nirmala Purba
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 1 (2019): APRIL
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i1.20141

Abstract

Abstrak : Financial reporting plays important role of giving information about firm performance and helping investor deciding the investment that will affect firm value. Internet financial reporting disclosure as a way to display firm financial reporting and firm performance to stakeholder globally become an issue on its affect to the firm value. The objective of this study are to examine whether the quality of IFR disclosure affecting the firm value, are the firm with higher IFR disclosure quality have higher firm value than the firms with lower IFR disclosure quality. To robust the result of this study it use the firm size, and profitability as control variable. The sample of this study are 72 firms listed in KOMPAS100 Indonesia Stock Exchange Index on 2014-2017 define by purposive sampling method, the data was collected by combining qualitative and quantitative method do determine variable, and then processed using the statistical tool Eviews version 4 and then the results are presented in numbers and tables The multiple regression analysis result show that our quantitative measurement of IFR quality variable has positive effect to the firm value. Firms with higher IFR disclosure quality proven have higher firm value than the companies with lower IFR disclosure quality. This result implies that firms with higher IFR disclosure quality inform better information to the stakeholder and sends good signals for the investor so that helps in increasing the firm value.   Kata Kunci : Internet Financial Reporting, Disclosure, IFR Quality,  Firm Value
PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA F. Anto Manullang; Hendra Agustinus H. Marbun; Irene M Tarigan; Binsar Sihombing
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 8, No 2 (2020): SEPTEMBER 2020
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v8i2.20740

Abstract

ABSTRAK Tax avoidance merupakan upaya yang dilakuakan untuk pajak tanpa melanggar ketentuan perpajakan itu sendiri, Berbeda dengan tax evasion, yang merupakan kecurangan pajak dengan melanggar ketentuan-ketentuan pajak yang berlaku. Penelitian ini bertujuan untuk menguji pengaruh variabel Penghindaran Pajak (Tax Avoidance) terhadap Biaya Utang.Sampel dalam penelitian ini berjumlah 46 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Data yang digunakan adalah data sekunder dari setiap perusahaan laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama 3 tahun yaitu dari tahun 2015 sampai 2017. Pengambilan sampel dengan menggunakan teknik purposive sampling. Analisis data menggunakan analisis regresi linear berganda dengan menggunakan program spss. Pengujian hipotesis yang dilakukan dengan Uji Koefisien Determinasi,Uji F, dan Uji t.Hasil penelitian menunjukkan bahwa variabel Tax Avoidance tidak berpengaruh terhadap Cost Of Debt dan variabel kontrol Ukuran Perusahaan tidak berpengaruh terhadap biaya hutang, dan Return On Assets berpengaruh negatif dan signifikan terhadap Cost Of Debt pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia.Tax avoidance tidak berpengaruh terhadap cots of debt. Dalam penelitian ini dapat diketahui bahwa tax avoidance tidak dapat mempengaruhi cost of debt secra tersendiri, tax avoidance berpengaruh ketika size dan return on asset sebaagai variabel kontrol yang memperkuat pengaruh tax avoidance terhadap cots of debt. Periode penelitian ini juga dilakukan setelah pemerintah melakukan reformasi perpajakan dan juga dengan adanya Peraturan Menteri Keuangan No.169/PMK.010/2015 mengenai besaran perbandingan hutang dan modal perusahaan yang telah dikeluarkan pada tahun 2015 yang membuat perusahaan pada saat ini berhati-hati di dalam mengelola hutang. Kata kunci :Tax avoidance, Cost of debt, Perusahaan Manufaktur
Co-Authors Binsar Sihombing Binsar Sihombing F. Anto Manullang Irene M Tarigan Nirmala Purba Peggy Khairina Fauziah