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All Journal Fundamental Management Journal IKRA-ITH ABDIMAS Advances In Social Humanities Research fundamental management journal
Situmorang, Humala
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The Influence of Profitability, Liquidity, Leverage and Growth on Economic Profitability of PT. Indika Energy, Tbk Year 2016–2021 Situmorang, Humala; Lumbantoruan, Rutman
Fundamental Management Journal Vol. 7 No. 1p (2022): ISSN: 2540-9816 (print) Volume:7 No.1 April 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i1p.3887

Abstract

This study aims to determine the factors that cause the company's ability to earn profits as measured by economic profitability as the dependent variable in obtaining profits as measured by economic profitability as the level of liquidity, leverage, and the level of company activity as independent variables are these factors.Data is collected based on financial report data from 2016 to 2021 (quarter 3), and using multiple regression analysis.The research' findings reveal that the company's liquidity, leverage, and amount of activity have only a little impact on its economic performance. Simultaneously, liquidity, leverage, or activity level have no impact on a company's economic performance. While the coefficient of determination is 2.5 percent, it shows the extent of the effect of liquidity, leverage, and the amount of corporate activity in determining the economic profitability of PT Indika Energy, Tbk.Keywords : Liquidity, leverage, activity level and company's economic profitability.
The Influence Of Company Size, Liquidity, Profitability On The Issue Of Going Concern Audit Opinions On Mining Companies Listed On The Indonesia Stock Exchange Year 2017-2020 Situmorang, Humala; Carolina F. Sembiring; Emerald G. M Tobing
Fundamental Management Journal Vol. 7 No. 2 (2022): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:7 No.2 Oktober 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i2.4272

Abstract

This study is a study that discusses the factors that influence the issuance of Going Concern Audit Opinions in mining organizations listed on the IDX from 2017-2020. The problem to be studied is the extent to which company size, liquidity and profitability affect the assessment of the business continuity review in the organization. This will be done for one semester, especially in the even semester of the 2021/2022 academic year. The research technique used is special multiple regression such as binary multiple regression using logistic, which is an analytical tool to test the effect of two or more independent variables on the dependent variable using quantitative and categorical data. The results of this study it was found that company size and profitability affect the going concern audit opinion, while liquidity does not affect the going concern audit opinion.Key words: Going Concern Audit Opinion, Company Size, Liquidity, Profitability
Analysis of the Entrepreneurial Spirit of Students of the Faculty of Economics and Business, Christian University of Indonesia, Through the Theory of Planned Behavioural Approach F. Sembiring, Carolina; Situmorang, Humala
Advances In Social Humanities Research Vol. 3 No. 1 (2025): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v3i1.343

Abstract

This study discusses the entrepreneurial spirit of students for 2 study programs, namely S1-Accounting and S1-Management Faculty of Economics and Business with a research sample of 168 students for the two study programs. given in odd semester (V) only, while for S1 Management study program apart from Entrepreneurship, Business Planning courses are also given (the new curriculum has been changed to the Entrepreneurial Business Creation course) in odd semester. Based on these problems, the purpose of this study was to find out the entrepreneurial spirit of students in the two Faculty of Economics and Business study programs, namely: 1). Analyzing the comparison of personal attitudes in students of the Bachelor of Accounting and Management study programs, 2). Analyzing the comparison of subjective forms in students of the Bachelor of Accounting and Management study programs, 3). Analyzing the comparison of perceived behavioral control in students of the Bachelor of Accounting and Management study programs and 4). Analyzing the comparison of entrepreneurial intentions in students of the Bachelor of Accounting and Management study programs. This research was carried out in the odd semester of the 2022/2023 academic year, and the type of research used was descriptive research, using a survey method with a quantitative research approach. This type of research is descriptive research with a survey method. The results of the study used the Mann-Whitney test analysis, namely that there were significant differences between personal attitudes, perceived behavioral control and entrepreneurial intention, in students of S1-Accounting and S1-Management study programs because they had a p-value <0.05, while for subjective norms in S1-Accounting and S1-Management study program students did not show a significant difference because they had a p-value > 0.05.
Co-Authors Carolina F. Sembiring Emerald G. M Tobing F. Sembiring, Carolina Irene, Patricia Lumbantoruan, Rutman Melinda Malau Posma Sariguna Johnson Kennedy Simanjuntak, Cristin Tobing, Suzanna Josephine L.