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Mesakh, Januardi
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Journal : Majalah Ilmiah METHODA

 1 
THE EFFECT OF DEBT LEVELS, CASH FLOW VOLATILITY, AND AMOUNT OF ACCRUALS ON PROFIT PERSISTENCE IN COMPANIES MANUFACTURING SUB-SECTORS OF VARIOUS INDUSTRIES LISTED ON INDONESIA STOCK EXCHANGE YEAR 2017-2021 Simanjuntak, Arthur; Mesakh, Januardi; Ginting, Mitha C.; Rajagukguk, Eva Gloria
Majalah Ilmiah METHODA Vol. 13 No. 2 (2023): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

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Abstract

This research was conducted to see how much influence the Level of Debt, Cash Flow Volatility, and Amount of Accruals have on Profit Persistence in Manufacturing Companies in the Various Industries Sub Sector in 2017-2021. The population in this study is the 2017-2021 Financial Statements for 9 Manufacturing Companies in Various Industrial Sub-Sectors, so the total sample is 45. This type of research uses a descriptive quantitative method with secondary data so that it can describe each variable in this study. The data will be processed using Statistical Product and Service Solution (SPSS) Version 25. The data analysis technique in this study uses descriptive analysis test, classic assumption test, coefficient of determination test, multiple linear regression analysis test, and uses a partial hypothesis test (t test ) and simultaneous test (F test) with a significance level of 0.05 . Based on the results of data analysis tests that have partially Debt Level has a negative and significant effect on Profit Persistence and Cash Flow Volatility has a negative but not significant effect, while the Accrual Amount has a positive and significant effect on Earnings Persistence., and the results of the study simultaneously stated that all independent variables significant effect on Profit Persistence simultaneously with the test results of the coefficient of determination showing an effect of 33.5%.
APPLICATION OF THE GGG PRINCIPLES IN THE PLANNING, IMPLEMENTATION,AND ACCOUNTABILITY ALLOCATION OF VILLAGE FUNDS: Study in Desa in Kecamatan Sunggal , Kabupaten Deli Serdang Mesakh, Januardi; Simanjuntak, Arthur; Siahaan, Septony B.; Br. Sembiring, Vebina N.
Majalah Ilmiah METHODA Vol. 13 No. 2 (2023): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

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

Abstract

This research aims toto know and examine the implementation of the principle Good Government Governance (Participation, Transparency, and Accountability) in Planning, Implementation, Accountability for Allocation of Village Funds to villages in Sunggal District, Deli Serdang Regency.The type of research used is causal associative using questionnaires and survey research methods. The approach used in this research is a quantitative approach. The location of the research was carried out in villages in Sunggal District while determining the number of respondents for each village in the form of: Kepala Desa (Kades), Seketaris Desa (Sekdes), Kaur Keuangan, Kasi Pemeritahan serta Lembaga Swadaya Masyarakat. Based on the results of research, partially principles Good Government Governance (Participation) and Good Government Governance (Accountability) has a positive and significant effect on Planning, and Accountability for Allocation of Village Funds, meanwhile Good Government Governance (Transparency) has a positive and insignificant effect on the Village Fund Allocation Implementation. Simultaneously principle Good Government Governance (Participation, Transparency, Accountability) has a positive and significant effect on the Planning, Implementation, and Accountability of Village Fund Allocations.
THE EFFECT OF DEBT LEVELS, CASH FLOW VOLATILITY, AND AMOUNT OF ACCRUALS ON PROFIT PERSISTENCE IN COMPANIES MANUFACTURING SUB-SECTORS OF VARIOUS INDUSTRIES LISTED ON INDONESIA STOCK EXCHANGE YEAR 2017-2021 Simanjuntak, Arthur; Mesakh, Januardi; Ginting, Mitha C.; Rajagukguk, Eva Gloria
Majalah Ilmiah METHODA Vol. 13 No. 2 (2023): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol13No2.pp195-206

Abstract

This research was conducted to see how much influence the Level of Debt, Cash Flow Volatility, and Amount of Accruals have on Profit Persistence in Manufacturing Companies in the Various Industries Sub Sector in 2017-2021. The population in this study is the 2017-2021 Financial Statements for 9 Manufacturing Companies in Various Industrial Sub-Sectors, so the total sample is 45. This type of research uses a descriptive quantitative method with secondary data so that it can describe each variable in this study. The data will be processed using Statistical Product and Service Solution (SPSS) Version 25. The data analysis technique in this study uses descriptive analysis test, classic assumption test, coefficient of determination test, multiple linear regression analysis test, and uses a partial hypothesis test (t test ) and simultaneous test (F test) with a significance level of 0.05 . Based on the results of data analysis tests that have partially Debt Level has a negative and significant effect on Profit Persistence and Cash Flow Volatility has a negative but not significant effect, while the Accrual Amount has a positive and significant effect on Earnings Persistence., and the results of the study simultaneously stated that all independent variables significant effect on Profit Persistence simultaneously with the test results of the coefficient of determination showing an effect of 33.5%.
APPLICATION OF THE GGG PRINCIPLES IN THE PLANNING, IMPLEMENTATION,AND ACCOUNTABILITY ALLOCATION OF VILLAGE FUNDS: Study in Desa in Kecamatan Sunggal , Kabupaten Deli Serdang Mesakh, Januardi; Simanjuntak, Arthur; Siahaan, Septony B.; Br. Sembiring, Vebina N.
Majalah Ilmiah METHODA Vol. 13 No. 2 (2023): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methoda.Vol13No2.pp217-224

Abstract

This research aims toto know and examine the implementation of the principle Good Government Governance (Participation, Transparency, and Accountability) in Planning, Implementation, Accountability for Allocation of Village Funds to villages in Sunggal District, Deli Serdang Regency.The type of research used is causal associative using questionnaires and survey research methods. The approach used in this research is a quantitative approach. The location of the research was carried out in villages in Sunggal District while determining the number of respondents for each village in the form of: Kepala Desa (Kades), Seketaris Desa (Sekdes), Kaur Keuangan, Kasi Pemeritahan serta Lembaga Swadaya Masyarakat. Based on the results of research, partially principles Good Government Governance (Participation) and Good Government Governance (Accountability) has a positive and significant effect on Planning, and Accountability for Allocation of Village Funds, meanwhile Good Government Governance (Transparency) has a positive and insignificant effect on the Village Fund Allocation Implementation. Simultaneously principle Good Government Governance (Participation, Transparency, Accountability) has a positive and significant effect on the Planning, Implementation, and Accountability of Village Fund Allocations.
Co-Authors Agusman, Agusman Arison Nainggolan, Arison Arthur Simanjuntak August Halomoan Siregar B. Siahaan, Septony Br. Sembiring, Vebina N. C. Ginting, Mitha Dona Pasaribu Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma M. Elisabeth, Duma Megaria Elperida J. Sinurat Farida Sagala Ferry Hidayat Ginting, Mitha C. H.P. Purba, Dimita Henri Saragih, Henri Ijonris, Yusuf Ivo Maelina Silitonga Jon Henri Purba, Jon Henri Junika Napitupulu Junita, Rahel Marbun, Sondang Marbun, Sondang Ni Bulan Mario Andriaskiton Megaria Elisabeth, Duma Melanthon Rumapea Melianna, Saur Merry Anna Napitupulu, Merry Anna Michael Novranda Surbakti Mislan Sihite, Mislan Mulatua Silalahi, Mulatua N.B. Marbun, Sondang Nadapdap, Kristanty M. N. Nadapdap, Kristanty M.N. Nainggolan, Rahel Junita Panggabean, Toman Panjaitan, Rike Y. Panjaitan, Rike Yolanda Purba, Dimita H.P Purba, Dimita H.P. Purba, Dimita Hemalli Premasari Putra Pratama Rajagukguk, Eva Gloria Rasmulia Sembiring Rintan Saragih, Rintan Robinhot Gultom, Robinhot Sagala, Lamria Sahala Purba Saur Melianna Sipayung, Saur Melianna Sembiring, Yosephine N. Septony B. Siahaan, Septony B. Siahaan, Septony Siahaan, Septony B Sianturi, Jeudi A. T. P. Sibarani, Apriani M SIBARANI, APRIANI M. Sibarani, Apriani Magdalena Silalahi, Mulatua P. Silitonga, Ivo M. Simanjuntak, Grace Y Simanjuntak, Gracesiela Y. Simanjuntak, Rimky M. P. Simanjuntak, Rimky Mandala Putra Simanjuntak, Wesly A. Sipayung, Tri Darma Siregar, Elizabeth Tamba, Iventura Fitra Uli Tambunan, Jesica Tiur Rajagukguk, Tiur Tri Dharma Sipayung, Tri Dharma Victor Victor Wesly Andri Simanjuntak, Wesly Andri Yolanda Panjaitan, Rike