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All Journal Jurnal Akuntansi Multiparadigma Binus Business Review Journal of Economic, Bussines and Accounting (COSTING) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] Jurnal Mantik Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Journal of Research in Business, Economics, and Education Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Manajemen Transportasi & Logistik (JMTRANSLOG) International Journal of Applied Finance and Business Studies Jurnal Ipteks Terapan : research of applied science and education Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Innovative: Journal Of Social Science Research Journal of Social Science
Enda Noviyanti Simorangkir
Universitas Prima Indonesia
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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
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

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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
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
The Significance of Accounts Receivable Turnover, Debt to Equity Ratio, Current Ratio to The Probability of Manufacturing Companies Manullang, Arni Elly Agustina; Togatorop, Delima; Purba, Priscilia Rani Devita; Manik, Elfriede Aturma Yanti; Simorangkir, Enda Noviyanti; Lase, Rolina Kristiani
International Journal of Social Science and Business Vol 4, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.27874

Abstract

The very rapid economic development is one aspect that affects the progress of a country, both developed and developing countries. Including in a developing country of Indonesia, with a rapid economic development, it is very costly or quite large to advance the Indonesian state. This study aims to analyze the influence of accounts receivable turnover, debt to equity ratio, current ratio to profitability (Return on Asset) in basic industrial and chemical manufacturing companies listed on the IDX in 2016-2018. The research method used in this research is descriptive method and multiple linear analysis method. The data used are annual financial reports published on the Indonesia Stock Exchange which provide data on financial reports. The variables related to this research are accounts receivable turnover, debt to equity ratio and current ratio. The data source used is secondary data. The population of this study were 66 companies with a sample of 36 companies. The results of this study indicate that accounts receivable turnover has no and insignificant effect on profitability (Return on Asset), debt to equity ratio has no and insignificant effect on profitability (Return on Asset), current ratio has significant and significant effect on profitability (Return on Asset). 
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017–2019 Siagian, Putri Aningsih; Simorangkir, Enda Noviyanti; Mazruk, Nura Achmad
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 1 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this study is to determine and analyze whether firm size, profitability, solvency, and audit opinion affect or not on audit delay. Audit delay occurs because of a negative impact on timeliness, affecting the relevance of information obtained from accounting. The sample determination was carried out using a purposive sampling method so that a total of 48 samples of companies listed on the Indonesia Stock Exchange were obtained in the various industrial sectors with the 2017-2019 research period. This research uses the multiple linear regression analysis method. This study indicates that firm size and audit opinion negatively and significantly affect audit delay, profitability does not significantly affect audit delay, and solvency has a positive and significant impact on audit delay.
Analysis of Effect of Auditor Quality, Liquidity, Profitability, and Solvency on Going Concern Audit Opinions in Manufacturing Companies in the Basic and Chemical Industry Sub-Sectors Listed on the Indonesia Stock Exchange in 2017-2019 Salim, Karyn; Wynne, Wynne; Simorangkir, Enda Noviyanti
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2693

Abstract

The purpose of this study was to determine and analyze auditor quality, liquidity, profitability, and solvency on going concern audit opinions in Manufacturing Companies in the Basic and Chemical Industry Sub-Sectors listed on the Indonesia Stock Exchange in 2017-2019. The method used in this research is descriptive and quantitative. The data in this study are secondary data. The population in this study is the Manufacturing Companies in the Basic and Chemical Industry Sub-Sectors listed on the Indonesian Stock Exchange in 2017-2019, which are 77 companies. Samples that meet the criteria are 41 companies or 123 research data by using purposive sampling in sampling. The data were analyzed using descriptive statistical analysis and logistic regression. The results of the research on descriptive statistics prove that the research that has been examined from companies that have been sorted obtain going concern as many as 38 samples of companies while non going concern as many as 85 samples of companies. The results of the research on logistic regression state that auditor quality, profitability, and solvency have a positive effect on going concern audit opinions with a significant level of 0.05, while liquidity does not has a positive effect on going concern audit opinions with a significant level of 0.05.
The Influence of Transfer Pricing, Corporate Governance, CSR, and Earnings Management on Tax Aggressiveness Robin, Robin; Toni, Nagian; Noviyanti Simorangkir, Enda
Journal of Industrial Engineering & Management Research Vol. 2 No. 5 (2021): October 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1067.321 KB) | DOI: 10.7777/jiemar.v2i5.222

Abstract

This study aims to test and analyze tax aggressiveness in various industrial sector Indonesia Stock Exchange manufacturing companies (IDX). The variables tested include Transfer Pricing, Corporate Governance, Corporate Social Responsibility, Earnings Management and Tax Aggressiveness. This research involves various industrial sector Indonesia Stock Exchange manufacturing companies (IDX) in 2017-2019. Sample selection was done by using the purposive sampling method. The data used is external data, which is obtained by accessing IDX website. The data analysis process is carried out by calculating the PLS Algorithm using SmartPLS and then testing the hypothesis. The results show that Corporate Governance and Earnings Management have effect with positive relation direction on Tax Aggressiveness, Transfer Pricing and Corporate Social Responsibility have no effect on Tax Aggressiveness, Transfer Pricing has an effect with positive relation direction to Earnings Management, Corporate Governance and Corporate Social Responsibility have no effect on Earnings Management.
Dividend Policy as Moderating Variable to the Consumer Goods Company on the Indonesia Stock Exchange Nagian Toni; Enda Noviyanti Simorangkir; Thomas Sumarsan Goh
Binus Business Review Vol. 12 No. 3 (2021): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v12i3.6815

Abstract

The capital market in Indonesia includes many companies from several sectors. One company that cannot be separated from the Indonesian stock market is a consumer goods company. The research aimed to analyze the effect of profitability and capital structure on the company with dividend policy as moderating variable to the consumer goods companies registered on the Indonesia Stock Exchange in the period of 2014-2018. The population in the research was consumer goods companies with subsector of food and drink, cigarette, cosmetic pharmacy, and household goods and appliances. The research applied purposive sampling and obtained 15 companies with 5 years of observation or around 75 samples. Then, the data were analyzed using Smart PLS 3.0. The analysis result shows that profitability, capital structure, and company size positively and significantly influence the company value. However, dividend policy cannot moderate the effect of profitability and capital structure on the company value. The dividend policy can moderate the effect of company size on the company value. Then, profitability, capital structure, and company size influence the company value of 88,6%, while the other factors influence the rest. Investors should decide on issuers with high profitability above 5%, the optimal capital structure with the debt-to-equity ratio between 0,8-1,2, and total assets above five trillion Rupiah.
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.
Factors that Influence Profitability in the Industrial and Chemical Companies Listed on Indonesia Stock Exchange Enda Noviyanti Simorangkir; Tony Tony; Jessica Noviyanti; Hartono Hartono; Peter Limas; Fanny Citra
Soshum: Jurnal Sosial dan Humaniora Vol 9 No 3 (2019): November 2019
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.806 KB) | DOI: 10.31940/soshum.v9i3.1322

Abstract

This study aims to determine whether Firm Size, Debt To Equity Ratio, and Working Capital Turnover Ratio partially or simultaneously have a significant effect on profitability in the basic industrial and chemical sector companies listed on the Indonesia Stock Exchange. The theories used in this study are financial management theories and accounting theories related to Firm Size, Debt To Equity Ratio, Working Capital Turnover Ratio and Profitability. The method used in this study is a quantitative approach, a type of descriptive research, the nature of explanatory research, with documentation data collection techniques, the type of data used is secondary data, the sample collection technique uses purposive sampling method. Data analysis used is multiple linear regression. The population used was 69 companies and a sample of 27 samples (108 samples in 4 years). The classic assumption test used is the normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The test results of the coefficient of determination show Firm Size, Debt To Equity Ratio, and Working Capital Turnover Ratio to Profitability of 34.5%. The conclusion of this study is Simultaneous Firm Size, Debt To Equity Ratio, and Working Capital Turnover Ratio have an effect on Profitability in the basic industrial and chemical sector companies listed on the Indonesia Stock Exchange in 2014-2017. While partially Firm Size does not affect Profitability. Partially the Debt To Equity Ratio, and the Working Capital Turnover Ratio affect Profitability in the basic and chemical industry companies listed on the Indonesia Stock Exchange
Co-Authors Adam Afiezan Alberto Yakob Kristian Marpaung Andhy Stephanus Andreinald, Dahner Andri Tampubolon Angel Rika Anggi Cecilia Damanik Arni Elly Agustina Manullang Ary Martias Tarigan Barita Ria Evisstella Simanjuntak Camelia Chandra Christia Christia Cia Cia Na Cindi Yosi Olivia Naibaho Clara Nurcahaya Sitinjak Dahner Andreinald Damai Yanti Meisarah Siallagan Dana Novalita Sibuea 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 Ester Novalina Saragih Evangeline Evangeline Fanny Citra Febyola Dewanty Naibaho Ferico FHIKRY AHMAD HALOMOAN SIREGAR Frans Charles Pardede Fransisca Angeline Galumbang Hutagalung Geby Putri Abel Hutabarat Goh, Thomas Sumarsan Hartono Hartono Herna Sari Dewi Hottua Samosir Irma Natallia Bangun Isieny Wendy Jeffrey Jeffrey Jenniver Laurence Jesika Rejeki Br Siregar Jessica Noviyanti Jhon Piter Johnson Johnson 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 Mettania Kirana Nagian Toni Novianty Oktavianus Frans William Parasian Purba Peter Limas Priscilia Rani Devita Purba Purba, Priscilia Rani Devita Putri Wahyuni Rahmat Prayoga, Surya Rani Rani Refany . riama elfriede tinambunan Richie Rivaldi Halim RINI INDAHWATI Robin Robin, Robin Rolina Kristiani Lase Salim, Karyn Sarti Hutabarat 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 Vonny Valencia Wilsa Road Betterment Sitepu Wynne, Wynne Yeyen Syarival Banjarnahor Yosua Simbolon Yunita Sigalingging Yusuf Ronny Edward Yuti Tasha Utam Yuti Tasha Utami Zahwa Ardila