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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Wahana Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Aruan, Deasy Arisandy
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ANALYSIS OF FACTOR FACTORS THAT INFLUENCE DIVIDEND POLICY IN CONSUMPTION GOODS COMPANY LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2015-2017 Mendrofa, Arisman; Rajagukguk, Tiara Devi; Nababan, Renni Erawati; Silalahi, Jen Meilan; Aruan, Deasy Arisandy

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.535 KB) | DOI: 10.31955/mea.v4i3.480

Abstract

This study aims to determine the factors that influence dividend policy in consumer goods industry companies. The research method used is quantitative. This type of quantitative descriptive research is based on a population level of 50 companies and a sample of 20 companies in the 2015-2017 period with a purposive sampling technique. Data collection techniques by means of documentation and secondary data sources from the IDX financial statements for the 2015-2017 period. This research was tested using a classic assumption test. The results of the analysis of the coefficient of determination obtained an adjusted R square value of 0.376 means that the variation in stock price variables can be explained by variations in the Profitability, Leverage, Liquidity, Capital Structure and Dividend Policy variable is 37.6% while the remaining 62.4% is a variable variation which is not explained in this study. The results showed that partially Profitability has a positive and significant effect on Dividend Policy. While other variables, namely: Leverage, Liquidity, Capital Structure have no effect and are not significant on Dividend Policy.
Pengaruh Current Ratio (CR), Debt to Asset Ratio (DAR), Intensitas Modal (IM), dan Net Profit Margin (NPM) terhadap Kinerja Keuangan Pada Perusahaan Sektor Infrastruktur di Bursa Efek Indonesia (BEI) Periode 2015-2017 Pakpahan, Zulfirman; Parlina, Ayu; Trisinggih, Jodi Akbar; Panggabean, Josua; Aruan, Deasy Arisandy

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.915 KB) | DOI: 10.31955/mea.v4i3.560

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Current Ratio (CR), Debt to Assets Ratio (DAR), Intensitas Modal (IM), dan Net Profit Margin (NPM) terhadap Kinerja Keuangan pada perusahaan sektor infrastruktur di Bursa Efek Indonesia (BEI) Periode 2015-2017. Populasi yang digunakan dalam penelitian ini adalah perusahaan Infrastruktur yang terdaftar di BEI dengan jumlah 75 perusahaan. Dengan menggunakan teknik Purposive Sampling maka total sampel dalam penelitian ini berjumlah 23 perusahaan. Teknik pengambilan sampel adalah Purposive Sampling. Analisa data dengan regresi linier berganda menggunakan Software SPSS 20, hasil penelitian ini menunjukkan bahwa variabel Current Ratio secara parsial tidak berpengaruh dan tidak signifikan terhadap Kinerja Keuangan, Debt to Asset Ratio secara parsial berpengaruh positif dan signifikan terhadap Kinerja Keuangan, Intensitas Modal secara parsial berpengaruh negatif dan signifikan terhadap Kinerja Keuangan, Net Profit Margin secara parsial berpengaruh positif dan signifikan terhadap Kinerja Keuangan. Sedangkan secara simultan variabel Current Ratio, Debt To Asset Ratio, Intensitas Modal, Dan Net Profit Margin berpengaruh positif dan signifikan terhadap Kinerja Keuangan. Koefisien Determinasi yang dihasilkan dalam penelitian ini adalah senilai 0,642. Yang artinya senilai 64,2% variabel Current Ratio, Debt to Asset Ratio, Intensitas Modal dan Net Profit Margin mempengaruhi variabel Kinerja Keuangan. sedangkan sisanya senilai 35,8% di pengaruhi variabellain
PENGARUH CURRENT RATIO, INTENSITAS MODAL DAN NET PROFIT MARGIN TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 - 2019 Supia, Maulida Intan; Aprilia, Sintia; Sembiring, Nurhayati; Sekali, Lia Morena Br Karo; Aruan, Deasy Arisandy

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.747 KB) | DOI: 10.31955/mea.v5i2.1090

Abstract

Penelitian ini bertujuan untuk menguji apakah ada pengaruh Current Ratio (CR), Intensitas Modal (IM) dan Net Profit Margin (NPM) terhadap Nilai Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017 – 2019. Penelitian ini memakai sampel sebanyak 66 perusahaan manufaktur yang terdaftar di Bursa efek Indonesia periode 2017 – 2019. Penelitian ini adalah penelitian kuantitatif. Data yang digunakan adalah data sekunder yang diperoleh melalui situs www.co.id. Metode pengambilan sampel pada penelitian ini menggunakan Purpose Sampling dan menggunakan Metode teknik regresi linear berganda yang dibantu dengan SPSS 23 . Hasil penelitian ini menunjukkan bahwa variabel Current Ratio secara parsial berpengaruh negatif dan tidak Signifikan terhadap Nilai Perusahaan. Variabel Intensitas Modal tidak berpengaruh dan tidak signifikan terhadap nilai perusahaan. Variabel Net Profit Margin secara parsial berpengaruh negatif dan signifikan terhadap nilai perusahaan. Sedangkan secara simultan variabel Current Ratio, Intensitas modal dan Net Profit Marginsignifikan terhadap nilai perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017 – 2019. Koefisien Determinasi yang dihasilkan dalam penelitian ini adalah sebesar 0,028 atau 2,8% variabel Current Ratio, intensitas Modal dan Net profit Margin yang mempengaruhi variabel Nilai Perusahaan , sedangkan sisanya 97,2% dipengaruhi oleh variabel lain.
Pengaruh Struktur Modal, Financial Leverage, Likuiditas Dan Operating Leverage Terhadap Resiko Investasi Saham Pada Perusahaan Finance Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2022 Valenchia, Valenchia; Chandra, Eddy; Aruan, Deasy Arisandy; Situmorang, Frenky
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4407

Abstract

Target pengkajian ini guna menganalisa dampak struktur modal, financial leverage, likuiditas serta operating leverage pada resiko investasi saham pada perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Pengkajian ini bermetode purposive sampling, Sampel yang diperoleh dari penelitian ini sebanyak 56 dari populasi sebanyak 94. Pengkajian ini berpendekatan kuantitatif serta tipe datanya sekunder. Perolehan pengkajian ini memakai regresi linear berganda, bahwa struktur modal, financial leverage, likuiditas, operating leverage berdampak signifikan pada resiko investasi saham pada perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Hasil penelitian menunjukkan bahwa Struktur modal berdampak pada Resiko Investasi Saham pada perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Financial Leverage berdampak signifikan pada Resiko Investasi Saham pada perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Likuiditas berdampak signifikan pada Resiko Investasi Saham terhadap perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Operating leverage berdampak signifikan pada Resiko Investasi Saham terhadap perusahaan finance yang terverifikasi di BEI sejak 2019-2022. Besar dampak variasi variabel independen pada variabel dependen yang diamati melalui Adjusted R Square sejumlah 58,8% dimana sisanya dipengaruhi oleh faktor lain.
Pengaruh Profitabilitas, Ukuran Perusahaan, Capital Intensity Dan Kepemilikan Institusional Terhadap Agresivitas Pajak Pada Perusahaan Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Lukita, Jocelynn; Wijaya, Yohana Alya; Guandinata, Veronica; Aruan, Deasy Arisandy; Putri, Ilfi Rahmi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4837

Abstract

This research aims to test and analyze the influence of Profitability, Company Size, Capital Intensity and Institutional Ownership on Tax Aggressiveness in Consumer Companies Listed on the Indonesia Stock Exchange in 2017-2021. This research method uses quantitative research. The population using all consumer goods companies on the Indonesian Stock Exchange is 78 companies. The samples obtained were 29 companies using purposive sampling technique. The statistical method is multiple linear regression analysis. The t test shows that Capital Intensity has an effect on Tax Aggressiveness. However, profitability, company size and institutional ownership have no effect on tax aggressiveness. And the F test shows that Profitability, Company Size, Capital Intensity and Institutional Ownership have no effect on Tax Aggressiveness. The coefficient of determination is 4.2% and the remaining 95.8% is explained by other variables that are not included in the research model. The conclusion of this research is that only partial Capital Intensity has an effect on Tax Aggressiveness in Consumer Companies listed on the Indonesian Stock Exchange in 2017-2021, while simultaneous test , Profitability, Company Size, Capital Intensity and Institutional Ownership has no effect on Tax Aggressiveness in Consumer Companies listed on the Indonesian Stock Exchange in 2017-2021.
MSMEs Taxation System and Bookkeeping for MSMEs in Sunggal District, Deli Serdang Regency Wiliam, Wiliam; Tina, Agus; Saputri, Khana; Katharina, Ninta; Aruan, Deasy Arisandy; Amir, Afriza; Fitriano, Andre
Wahana Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2024): Edisi Desember
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/wahana.v3i2.697

Abstract

MSMEs (Micro, Small and Medium Enterprises) are businesses that have a fairly high role, especially in Indonesia, which is still classified as a developing country. With the large number of MSMEs, there will be more job opportunities for the unemployed. In addition, MSMEs can be used as a source of income, especially in rural areas and low-income households. Lack of knowledge about the taxation and bookkeeping system for MSMEs is one of the reasons why MSME actors in Sunggal District, Deli Serdang Regency are reluctant to calculate, pay and report their income. In the socialization carried out by the PKM team, it was found that almost all MSME actors in Sunggal District, Deli Serdang Regency did not understand and did not know how to calculate, pay and report taxes on MSMEs. In addition, MSME actors also still do not use a good bookkeeping system to support MSME business records. The PKM team intends to carry out PKM activities with an approach method through counseling and socialization regarding the taxation and bookkeeping system for MSMEs. Through this PKM activity, it is hoped that it will be beneficial for MSME in Sunggal District, Deli Serdang Regency in the form of increasing knowledge and understanding related to the taxation and bookkeeping systems for MSME.
Co-Authors Amir, Afriza Aprilia, Sintia Eddy Chandra Fitriano, Andre Guandinata, Veronica Katharina, Ninta Lukita, Jocelynn Mendrofa, Arisman Nababan, Renni Erawati Pakpahan, Zulfirman Panggabean, Josua Parlina, Ayu Putri, Ilfi Rahmi Rajagukguk, Tiara Devi Saputri, Khana Sekali, Lia Morena Br Karo Sembiring, Nurhayati Silalahi, Jen Meilan Situmorang, Frenky Supia, Maulida Intan Tina, Agus Trisinggih, Jodi Akbar Valenchia, Valenchia Wijaya, Yohana Alya Wiliam, Wiliam