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All Journal International Journal of Supply Chain Management Kajian Akuntansi Jurnal Pasar Modal dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Prointegrita
Mangasi Sinurat
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Pengaruh Biaya Acrual dan Discretionary terhadap Nilai Perusahaan Manufaktur di Bursa Efek Indonesia dengan Good Corporate Governance sebagai Variabel Moderating Mangasi Sinurat; Rico Nur Ilham
Jurnal Pasar Modal dan Bisnis Vol 2 No 1 (2020)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.484 KB) | DOI: 10.37194/jpmb.v2i1.37

Abstract

Purpose - This study discusses the effect of discretionary and discretionary accruals on firm values ​​with good corporate governance as a moderating variable in manufacturing sector companies in Indonesia. Methods - The data used are secondary data containing annual reports and financial statements of manufacturing sector companies that discuss the Indonesian Stock Exchange. The sample used in this study was 47 companies with an observation period of 5 (five) years from 2014-2018. The analysis used in this study is multiple linear regression analysis. Finding - Partial discretionary positively influence on model 1 and negatively on model 2 but not significantly to firm value, while discretionary costs have a positive and significant effect on firm value. No GCG practices can moderate the relationship of discretionary accruals to firm value, while independent commissioners, audit quality, institutional ownership, and managerial ownership can moderate the relationship of discretionary prices with firm value. The effect of discretionary and discretionary accrual costs simultaneously a significant effect on firm value. Discretionary and discretionary accrual costs with good corporate governance as a moderating variable.
Determinan Harga Saham dengan Nilai Perusahaan sebagai Variabel Intervening pada Perusahaan Sektor Konstruksi Bangunan Dedi Dwi Arseto; Mangasi Sinurat
Jurnal Pasar Modal dan Bisnis Vol 2 No 1 (2020)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.55 KB) | DOI: 10.37194/jpmb.v2i1.40

Abstract

The purpose of this study was to determine the effect of DER, EPS, and ROA on stock prices with company size as an intervening variable. The population of this research is companies in the building construction sector registered at BIE in 2014 to 2018. The samples used were 5 companies using perposive sampling techniques. The analysis method used is path analysis. Research Results The direct effect of Debt Equity Ratio on stock prices shows positive and significant results. While the indirect effect of positive Debt Equity Ratio is not significant on stock prices through firm value. The direct effect of Return On Assets on stock prices has not significant positive results. The indirect effect of Return On Assets on stock prices through the value of the company obtained insignificant positive results. The direct effect of Erning Per Share on stock prices obtained significant positive results. The indirect effect of Erning Per Share on stock prices through the value of the company obtained insignificant positive results. The value of the company on stock prices has a significant positive effect on companies in the construction sector in the period 2014 to 2018.
Analysis of Financial Ratios against Lippo Group Company Share Prices Mangasi Sinurat
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.v4i4.3311

Abstract

The evaluation disposition euphemistic pre-owned is the disposition of qualitative collections and decimal data. patch the collections euphemistic pre-owned is less important data. 1) supported on the consequences of the glance at the investigator terminated that appearance On Equityon Lippo accumulation fellowships are descriptively categorized as high-pitched or in first-class category. It buoy be seen from the Return On Equity (X1) has a substantial chain reaction on inventory expenditures Stock Prices (Y). 2) supported on the consequences of the glance at the investigator concludes that Earning Per Shareon Lippo accumulation fellowships are descriptively categorized as high-pitched or in first-class category. It buoy be seen from the Earning Per Share (X2) changeable has a substantial chain reaction on the Stock Prices (Y). 3) supported on the consequences of the glance at the investigator concludes that the contemporary Ratioon Lippo accumulation fellowships are descriptively categorized as little or not in the first-class category. It buoy be seen from the Current Ratio (X3) has a substantial chain reaction on inventory expenditures (Y). 4) supported on the consequences of the glance at the investigator concludes that totality assets property activity Overon Lippo accumulation fellowships are descriptively categorized as high-pitched or in first-class category. It buoy be seen from the Total Asset Turn Over (X4) has a substantial chain reaction on the Stock Prices (Y). 5) supported on the consequences of the glance at the investigator concludes that the Lippo accumulation corporation is descriptively in a high-pitched compartmentalisation or in a first-class category, so it buoy be terminated that the possibility The one-fifth is accepted, signification that Return On Equity (X1), Earning Per Share (X2), Current Ratio (X3 Total Asset Turn Over (X4), chalk up a substantial chain reaction simultaneously (simultaneously) on Stock Prices (Y)
Investigating the Supply Chain Strategy for Stock Investment Decision Making: Theory Planned Behavior and Reasoned Action Isfenti Sadalia; Mangasi Sinurat; Khatijah Omar; Agus Susanto; Rico Nur Ilham
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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

Abstract

Abstract— Stock Investment Decision involves both parties, i.e., individuals and organizations. The decision to buy or sell shares determined by attitude, subjective norms, and perceived control. However, three main factors are used to predict stock investment appropriately. In other ways, the value-added in-stock service is essential to investors. It aims to ensure the investors ease to use for gaining certainty and increase their trust in shares investment. Also, internet stock trading because it has a positive relationship with the behavioral intentions of stock investors. Also, the intention to behave requires communication interventions, including providing smart equipment, software that can do the calculation, and the availability of large data. We focus only on profit (price) with religion. This study suggests that government support through policies implemented by the government also needs to pay attention to the length of time of observation, both past, and future so that actual measurements can be made accurately.Keywords— Supply Chain Strategy, Stock Investment, Theory Reasoned Action, Planned Theory of Behavior, Investment Decision making.
Pengaruh Earnings Aggressiveness dan Income Smoothing Terhadap Firm Value Dengan Good Corporate Governance Sebagai Variabel Moderating Di Bursa Efek Indonesia Rico Nur Ilham; Mangasi Sinurat; Eka Nurmala Sari
Kajian Akuntansi Volume 19, No.2, 2018
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v20i1.4095

Abstract

Penelitian ini bertujuan untuk : (1) menganalisis pengaruh Earnings Aggressiveness dan Income Smoothing terhadap Nilai Perusahaan  di Bursa Efek Indonesia (2)  menganalisis apakah Good Corporate Governance bisa menjadi variabel yang memoderasi pengaruh Earnings Aggressiveness dan Income Smoothing terhadap Nilai Perusahaan  di Bursa Efek Indonesia. Hal ini dilakukan untuk membuktikan bahwa eksistensi suatu perusahaan di Pasar Modal  dimata investor  tidak hanya berhenti pada fokus pencapaian laba yang tinggi saja sebagai tolak ukur kinerja keuangan dari kegiatan operasional suatu perusahaan, melainkan juga harus mampu memberikan kesejahteraan bagi pemilik saham/principal sebagai pemilik modal, indikator ini yang menjadi salah satu penilaian tentang seberapa jauh tingkat kemajuan suatu perusahaan khususnya untuk perusahaan yang terdaftar di Bursa Efek Indonesia.Penelitian ini berfokus terhadap kinerja perusahaan dalam menghasilkan laba usaha dan hubungannya dengan nilai perusahaan tersebut. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dimana diperoleh sampel sebanyak 6 perusahaan untuk periode penelitian tahun 2010-2015.Pengujian yang dilakukan dalam penelitian ini adalah uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji auto korelasi), metode analisis menggunakan Analisis Regresi linear berganda dengan model Moderate Regression Analysis dan untuk menguji hipotesis digunakan uji t, uji f, dan uji determinasi. Hasil uji statistik menunjukkan bahwa secara parsial dan simultan Earnings Aggressiveness dan Income Smoothing berpengaruh negatif terhadap nilai perusahaan  di Bursa Efek Indonesia, Good Corporate Governance tidak bisa menjadi variabel yang memoderasi pengaruh Earnings Aggressiveness dan Income Smoothing terhadap nilai perusahaan  di Bursa Efek Indonesia.
PENGARUH PERPUTARAN MODAL KERJA DAN GROSS PROFIT MARGIN (GPM) TERHADAP RETURN ON ASSETS (ROA) DENGAN RASIO BEBAN OPERASIONAL DENGAN PENDAPATAN OPERASIONAL (BOPO) SEBAGAI VARIABEL INTERVENING PADA PT. RAJAWALI NUSANTARA INDONESIA (PERSERO) CABANG MEDAN Edward Sidauruk; Mangasi Sinurat; Sarman Sinaga
JURNAL PROINTEGRITA Vol 6 No 1 (2022): APRIL
Publisher : JURNAL PROINTEGRITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1100.216 KB) | DOI: 10.46930/jurnalprointegrita.v6i1.1494

Abstract

Terdapat banyak faktor yang berpengaruh terhadap ROA, yaitu: pengelolaan modal kerja, laba kotor, dan beban operasional yang terdapat pada perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh perputaran modal kerja dan gross profit margin (GPM) terhadap return on assets (ROA) dengan rasio beban operasional dengan pendapatan operasional (BOPO) sebagai variabel intervening pada PT. Rajawali Nusantara Indonesia (Persero) Cabang Medan. Populasi penelitian ini adalah laporan tahunan PT. Rajawali Nusantara Indonesia (Persero) Cabang Medan dari mulai berdiri sampai tahun 2020. Dalam penelitian ini sampel yang menjadi fokus adalah laporan tahunan PT. Rajawali Nusantara Indonesia (Persero) Cabang Medan dari tahun 2017 – 2020 per kuartal. Teknik pengumpulan data dalam penelitian ini adalah wawancara dan studi dokumentasi. Sedangkan teknik analisis data yang digunakan adalah uji asumsi klasik, analisis jalur, uji t, uji F dan koefisien determinasi. Hasil penelitian menunjukkan bahwa pada struktur 1, PMK tidak berpengaruh terhadap terhadap BOPO, sedangkan GPM berpengaruh negatif dan signifikan terhadap BOPO. Semakin tinggi GPM maka rasio BOPO akan semakin rendah. Pada struktur 2, disiplin kerja, PMK berpengaruh secara langsung tetapi tidak berpengaruh secara tidak langsung terhadap ROA. Sedangkan GPM tidak berpengaruh secara langsung tetapi berpengaruh secara tidak langsung terhadap ROA melalui BOPO sebagai variabel intervening. Variabel GPM memberikan pengaruh tidak langsung yang signifikan terhadap ROA melalui variabel intervening BOPO, tetapi pengaruh tidak langsung PMK terhadap ROA tidak signifikan. Dengan adanya variabel intervening BOPO, maka pengaruh GPM terhadap ROA semakin kuat. Disarankan perusahaan perlu meningkatkan perputaran modal kerjanya akan pengaruhnya terhadap ROA semakin baik. Perusahaan perlu memperkecil rasio BOPO sehingga pengaruh GPM terhadap ROA semakin baik.
Co-Authors Agus Susanto Dedi Dwi Arseto Edward Sidauruk Eka Nurmala Sari Isfenti Sadalia Khatijah Omar Rico Nur Ilham Sarman Sinaga