Article Per Year (5 Year)
p-Index From 2019 - 2024
0.778
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Jurnal ULTIMA Accounting BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Rosinta Ria Panggabean
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Faktor-faktor yang mempengaruhi rasio pembayaran dividen perusahaan pertanian dan pertambangan   Rosinta Ria Panggabean; Antonius Martin
Jurnal Akuntansi Vol 14 No 1 (2020): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v14i1.949

Abstract

The main purpose of this research was to determine the effect of Cash Ratio (CR), Sales Growth (SG), and Investment Opportunity Set (IOS), on Dividend Payout Ratio (DPR). This quantitative research used a sample of 18 agriculture and mining companies listed in Indonesia Stock Exchange (IDX) within the period of 2013-2017. The data used in this research were ssecondary data such as financial statement and annual reports. Data analysis employed panel data regression test with Eviews program version 10. The results of hypothesis testing show that cash ratio has a significant and positive effect on dividend payout ratio, but sales growth and investment opportunity set do not have a significant effect on dividend payout ratio. Meanwhile, the simultaneous hypothesis results show that cash ratio, sales growth, and investment opportunity set have an effect on dividend payout ratio. This study adds new independent variables that are different from the reference research, namely the cash ratio and investment opportunity set.
PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KUALITAS AUDIT, KEPEMILIKAN MANAJERIAL DAN DIVIDEND PAYOUT RATIO TERHADAP PERATAAN LABA Restu Rahmini; Rosinta Ria Panggabean
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1420.35 KB) | DOI: 10.31937/akuntansi.v11i2.1462

Abstract

Abstract The purpose of this study is to analyse the influence of the Independent Board of Commissioners, Audit Committee, Audit Quality, Managerial Ownership and Dividend Payout Ratio on income smoothing and company size as a control variable. The sample in this study are Property and Real Estate sector companies listed on the Indonesia Stock Exchange (BEI) and Bursa Malaysia (KLSE) in 2014-2017. This study used purposive sampling method, logistic regression analysis, and classic assumption test. Income smoothing can be measured using dummy variables. The results of the analysis show that the variables that affect income smoothing on the Bursa Malaysia are managerial ownership and control variables, namely the size of the companies listed, while the Independent Board of Commissioners, Audit Committee, Audit Quality, managerial ownership, Dividend Payout Ratio and company size have no effect on income smoothing on the Indonesia Stock Exchange securities.
PENGARUH CSR DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN Edwin Wibisono; Rosinta Ria Panggabean
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 16 No 1 (2019): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.967 KB) | DOI: 10.25170/balance.v16i1.1287

Abstract

The purpose of the study is to know the relationship between the independent variables CSR and VAIC (Intellectual Capital) on the dependent variable, which is financial performance measured by using ROA, ROE, PER, and EPS. This study took the data of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. There were 152 manufacturing companies, and after making sample selections, there were 115 companies left. In analyzing the statistics data of this research, the author uses the Eviews application program. The results showed that the significant effect only occurred on the independent variable VAIC on the EPS dependent variable. It was suggested that companies should pay more attention to and maximize intellectual capital owned, and pay more attention to CSR more seriously.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, LEVERAGE DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN Roy Fredirick Nathanael; Rosinta Ria Panggabean
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 2 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i2.2262

Abstract

One of the decisions to increase investor’s trust and prosperity is to increase the firm value. The firm value is the investor's perception of the success rate of a company that is often associated with stock prices. By increasing trust in investors, the firm value in a company will increase. The purpose of this study is to determine the effect of capital structure, profitability, leverage, and growth opportunity on the firm value. This study took a sample based on the purposive sampling method in the secondary sectors on the Indonesia Stock Exchange in 2014 - 2018. The number of samples obtained was 41 companies. The analysis technique used in the study is the classic assumption test and panel data regression analysis. The results of this study indicate that capital structure had a significant influence on the firm value, whereas profitability, leverage, and growth opportunity did not significantly influence the firm value.
Co-Authors Antonius Martin Edwin Wibisono Restu Rahmini Roy Fredirick Nathanael