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ANALISIS LAPORAN KEUANGAN TERHADAP PROFITABILITAS DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 – 2015 Teng, Sauh Hwee; Simorangkir, Enda Noviyanti
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 5, No 2 (2018): JMBI VOL 5 NO 2
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v5i2.20805

Abstract

Abstrak :Perputaran kas merupakan tingkat kecukupan modal kerja serta kas dalam membayar tagihan (hutang) dan biaya-biaya yang berkaitan dengan penjualan. Perputaran piutang menunjukkan seberapa cepat perusahaan menagih kreditnya yang diukur oleh lamanya waktu piutang ditagih. Perputaran piutang berasal dari lamanya piutang diubah menjadi kas, piutang timbul karena adanya transaksi penjualan barang atau jasa secara kredit. Likuiditas menunjukkan kemampuan suatu perusahaan untuk memenuhi kewajiban keuangannya pada saat ditagih. Tujuan penelitian ini adalah untuk membuktikan ada tidaknya pengaruh perputaran kas, perputaran piutang, dan likuiditas terhadap profitabilitas pada perusahaan property dan real estate di BEI. Populasi dalam penelitian ini adalah seluruh perusahaan property dan real estate dengan mengambil kriteria sampel berjumlah 50 perusahaan property dan real estate. Teknik pengumpulan data menggunakan studi pustaka dan dokumentasi melalui media internet dengan situs www.idx.co.id. Teknik analisis pada penelitian ini menggunakan regresi linear berganda, uji F dan uji t. Kata Kunci :    Perputaran Kas, Perputaran Piutang, Likuiditas, Profitabilitas
PENGARUH PERPUTARAN AKTIVA TETAP, LIKUIDITAS, PERPUTARAN KAS TERHADAP RENTABILITAS riama elfriede tinambunan; Barita Ria Evisstella Simanjuntak; Yuti Tasha Utami; Damai Yanti Meisarah Siallagan; Enda Noviyanti Simorangkir
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 3 (2020): Edisi September - Desember 2020
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.vol4.iss3.pp1158-1173

Abstract

Penelitian ini tujuannya adalah untuk mengetahui pengaruh perputaran aktiva tetap, likuiditas, perputaran kas terhadap rentabilitas pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia.Populasi dalam penelitian ini menggunakan sebanyak 75 perusahaan.Teknik yang digunakan dalam pengambilan sampel adalah teknik purposive sampling dengan berdasarkan pertimbangan tertentu, dengan jumlah sampel 34 perusahaan industri dasar dan kimia.Data yang digunakan dalam penelitian ini adalah data sekunder.Metode analisis yang digunakan adalah regresi linear berganda, uji F dan uji T. Hasil analisis dari penelitian ini adalah perputaran aktiva tetap, likuiditas, perputaran kas berpengaruh secara simultan terhadap Rentabilitas.Sedangkan analisis secara parsial menunjukkan hanya perputaran aktiva tetap dan perputaran kas yang berpengaruh terhadap Rentabilitas.
EFFECT OF WORK EXPERIENCE, COMPETENCE, INDEPEDENCE, ACCOUNTABILITY, COMPLEXITY IN AUDIT QUALITY Andreinald, Dahner; Rahmat Prayoga, Surya; Noviyanti Simorangkir, Enda
Journal of Research in Business, Economics, and Education Vol 2 No 1 (2020): February Edition
Publisher : STIE Kusuma Negara

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

Abstract

Auditors are professions whose job is to audit financial statements. This study aims to obtain empirical evidence of the influence of Work Experience, Competence, Independence, Accountability, Complexity on Audit Quality. This research was conducted at a public accounting firm spread out in the city of Medan with the primary data collection method using questionnaire data. The number of samples analyzed there were 81 respondents using the sample determination method that is saturated sample. Data is valid and reliable, fulfilling the classic assumption test. The analysis technique used is Multiple Linear Regression with SPSS 25 software. The results of this study indicate that work experience, competence, independence, accountability, and complexity have a significant positive effect simultaneously and partially on audit quality
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) CASH TURNOVER (PERPUTARAN KAS) DAN SIZE PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2018-2020 Shintia Widianingsih; Juli Adela Siagian; Evangeline Evangeline; Enda Noviyanti Simorangkir
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.vol6.iss1.pp961-990

Abstract

Tujuannya dari penelitian ini diadakan yaitu untuk membuktikan hipotesis pengaruh Current Ratio, Debt to Equity Ratio (DER), Casr Turnover dan Size Perusahaan terhadap kinerja keuangannya perusahaan food and beverage yang terdaftar di BEI periode 2018-2020. Dari 32 jumlah populasi, banyaknya sampel yang digunakan Penelitian ini bertujuan untuk melihat pengaruh variable current ratio, debt to equity ratio, cash ratio dan size perusahaan terhadap kinerja keuangan. Populasi penelitian ini diperoleh 32 perusahaan yang terseleksi memakai purposiveosampling melalui kriteria tertentu sebanyak 19 perusahaan dikali empat tahun menjadi 57. Jenisodata yang dipergunakan dalam penelitian ini ialah data kuantitatif. Sumber data pada penelitian ini ialah data sekunder. Teknik pengumpulan data dijalankan melalui teknik dokumentasi serta analisis data menggunakan analisis linear berganda dengan menggunakan uji F dan uji t di level signifikan 5% dan koefisien determinasi. Hasil penelitian secara parsial menunjukkan bahwa current ratio dan cash turnover tidak berpengaruh siginifikan terhadap kinerja keuangan, debt to equity ratio dan size perusahaan berpengaruh negatif signifikan terhadap kinerja keuangan, Hasil penelitian secara simultan current ratio, debt to equity ratio, cash turnover dan size perusahaan berpengaruh terhadap kinerja keuangan.
EFFECT OF WORK EXPERIENCE, COMPETENCE, INDEPEDENCE, ACCOUNTABILITY, COMPLEXITY IN AUDIT QUALITY: EMPIRICAL STUDY IN PUBLIC ACCOUNTANT OFFICE OF MEDAN CITY Dahner Andreinald; Surya Rahmat Prayoga; Enda Noviyanti Simorangkir
Journal of Research in Business, Economics, and Education Vol. 2 No. 1 (2020): February
Publisher : Kusuma Negara Business School

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

Abstract

Auditors are professions whose job is to audit financial statements. This study aims to obtain empirical evidence of the influence of Work Experience, Competence, Independence, Accountability, Complexity on Audit Quality. This research was conducted at a public accounting firm spread out in the city of Medan with the primary data collection method using questionnaire data. The number of samples analyzed there were 81 respondents using the sample determination method that is saturated sample. Data is valid and reliable, fulfilling the classic assumption test. The analysis technique used is Multiple Linear Regression with SPSS 25 software. The results of this study indicate that work experience, competence, independence, accountability, and complexity have a significant positive effect simultaneously and partially on audit quality
PENGARUH KOMPETENSI, INDEPENDENSI, ETIKA AUDIT DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH KOTA MEDAN Dido Tambunan; Juwita Octavia Sinaga; Elisabeth Purba; Yuti Tasha Utam; Enda Noviyanti Simorangkir
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 2 (2021): Edisi Mei - Agustus 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.vol5.iss2.pp1000-1017

Abstract

This study aimed to investigate the effect on the quality of auditing of public accounting enterprises in The City of Medan of competence, independence, audit ethics, and auditors' accountability. With a sample size of 70 auditors and a random sample selection (randomly). Test hypothesis of data with traditional hypotheses. The corrected R square is 0.129, which is 12.9%, while other variables are 87.1%. The results of the debate show that auditors have no substantial effect on competence, independence, and accountability. Audit ethics have an important influence on audit quality in Medan City's public accounting firms.
PENGARUH CR, DER, ROA DAN TATO TERHADAP EARNING PER SHARE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Yunita Sigalingging; Tasya Monica; Ferico; Novianty; Enda Noviyanti Simorangkir
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 1 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i1.262

Abstract

This study aims to examine the effect of CR, DER, ROA and TATO on Earning per Share of manufacturing companies on the Indonesia Stock Exchange (BEI) for the period 2017-2019. The phenomenon that occurs is an increase in CR, DER, ROA and TATO is not followed by an increase in Earnings Per Share manufacturing companies on the IDX for the 2017-2019 period are the background for this research. The sample technique used is the method purpose sampling. Samples were taken totaling 198 analyzes. The results showed that CR, DER and TATO partially had no effect on the Earnings Per Share of manufacturing companies on the IDX for the 2017-2019 period. ROA partially affected the Earnings Per Share of manufacturing companies on the IDX for the period 2017 - 2019. CR, DER, ROA and TATO simultaneously influences the Earnings Per Share of manufacturing companies on the IDX for the period 2017 - 2019.
Pengaruh Current Ratio (CR), Net Profit Margin (NPM), dan Kebijakan Dividen terhadap Harga Saham pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Periode 2013-2017 Hottua Samosir; Enda Noviyanti Simorangkir; Andhy Stephanus; Krisna Emalini M Ginting; Yeyen Syarival Banjarnahor; Meita Pitriyani Br Sitepu
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 (470.157 KB) | DOI: 10.33395/owner.v3i2.117

Abstract

This research is meant to find out the effects of current ratio (cr), net profit margin (npm) and dividend policy on stock price in consumer goods companies which are listed in Indonesia Stock Exchange (IDX)in 2013-2017 periods. Sample determination using purposive sampling method and sample studied are 19 companies. Method of data analysis using multiple linear regression. The results of this research shows that simultaneously and partial CR, NPM and Dividend Policy have positive and significant effects to the stock price in consumer goods companies which are listed in Indonesia Stock Exchange in 2013-2017 periods.
QUICK RATIO, PERPUTARAN MODAL KERJA DAN DAR TERHADAP ROA PADA SEKTOR INFRASTRUKTUR UTILITAS & TRANSPORTASI Destika Lase; Refany .; Cia Cia Na; Vivi Sumanti; Enda Noviyanti Simorangkir
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 3 (2020): Edisi September - Desember 2020
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.vol4.iss3.pp1010-1024

Abstract

Tujuan jurnal penelitian ini dilakukan adalah untuk mengetahui pengaruh Quick Ratio, Perputaran Modal Kerja dan Debt to aktiva Ratio Terhadap Return on aktiva pada Sektor Infrastruktur Utilitas dan Transportasi yang terdaftar di Bursa Efek Indonesia Periode 2015-2018. Adapun metode penelitian yang akan digunakan yaitu pendekatan deduktif dan deskriptif kuantitatif. Populasi ini berjumlah 69 perusahaan sektor infrastruktur, utilitas dan transportasi yang diperoleh dari factbook 2018. Teknik pengambilan sampel menggunakan sampling purposive sehingga sampel yang dipilah tersisa sebanyak 19 perusahaan. Teknik analisis data yang akan digunakan yaitu multiple regression. Berdasarkan hasil uji diperoleh hasil yaitu quick ratio dan perputaran modal kerja berpengaruh positif terhadap ROA, DAR tidak berpengaruh terhadap ROA. Namun jika bersama-sama quick ratio, perputaran modal kerja dan DAR berpengaruh terhadap ROA. Besarnya pengaruh variabel independen yang digunakan dalam memprediksi perubahan ROA adalah 8,8persen dimana sisanya 91,2% dipengaruhi oleh faktor bebas lainnya.
Pengaruh Current Ratio, Debt to Equity Ratio, Dan Return on Assets terhadap Kebijakan Deviden pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Enda Noviyanti Simorangkir; Teguh Hakim Prajoggi; Enzelina Enzelina; Edo Hasugian; Desy Desy
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.v4i1.1348

Abstract

In investing capital an investor needs a company's financial statements that will help in making investment decisions. This study aims to analyze and test the effect of the current ratio, debt to equity ratio, return on assets on dividend payout ratios in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. The research method in this study uses a quantitative approach. There were 46 companies that were used as populations in this study and by using a purposive sampling technique 13 samples were also obtained. The data analysis testing method used is multiple linear regression analysis using the classic assumption test. The results of this study show that the current ratio, debt to equity ratio, and return on assets have a simultaneous effect on dividend policy on property and real estate companies listed on the IDX for the 2015-2017 period with a Fcount value of 4.309> Ftable of 2, 87. Partially the debt to equity ratio, return on assets has no effect on dividend policy while the current ratio partially has a positive effect on dividend policy. The results of the analysis of the coefficient of determination show the Adjusted R2 value of 0.207, meaning that the variation in the variable dividend payout ratio can be explained by variations in the current ratio variable, debt to equity ratio and return on assets by 20.7% while the remaining 70.3%, is described by other variables outside research. Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA) and dividend policy
Co-Authors Alberto Yakob Kristian Marpaung Andhy Stephanus Andreinald, Dahner Andri Tampubolon Angel Rika Anggi Cecilia Damanik Arni Elly Agustina Manullang Barita Ria Evisstella Simanjuntak Christia Christia Cia Cia Na Cindi Yosi Olivia Naibaho Dahner Andreinald Damai Yanti Meisarah Siallagan Debora Yosephin Samosir Delima Togatorop Desi Fitria Destika Lase Desy Desy Diana Felicia Dido Tambunan Edo Hasugian Eka Nurmala Sari Elfriede Aturma Yanti Manik Elisabeth Purba Enzelina Enzelina Evangeline Evangeline Fanny Citra Febyola Dewanty Naibaho Ferico Galumbang Hutagalung Goh, Thomas Sumarsan Hartono Hartono Herna Sari Dewi Hottua Samosir Irma Natallia Bangun Isieny Wendy Jessica Noviyanti Jhon Piter Josua Nainggolan Juli Adela Siagian Juwita Octavia Sinaga Krisna Emalini M Ginting Lase, Rolina Kristiani Laura Raze Tinambunan Manik, Elfriede Aturma Yanti Manullang, Arni Elly Agustina Mazruk, Nura Achmad Meita Pitriyani Br Sitepu Melvi Amelia Putri Mesra Hati Buulolo Nagian Toni Novianty Peter Limas Priscilia Rani Devita Purba Purba, Priscilia Rani Devita Rahmat Prayoga, Surya Rani Rani Refany . riama elfriede tinambunan Rini Indahwati Robin Robin, Robin Rolina Kristiani Lase Salim, Karyn Sherlyn Margareth Shintia Widianingsih Siagian, Putri Aningsih Surya Rahmat Prayoga Tasya Monica Teguh Hakim Prajoggi Teng, Sauh Hwee Thomas Handoko Togatorop, Delima Toni, Nagian Tony Tony Trecya Wijaya Vivi Sumanti Wynne, Wynne Yeyen Syarival Banjarnahor Yosua Simbolon Yunita Sigalingging Yuti Tasha Utam Yuti Tasha Utami