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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Journal of Economic, Bussines and Accounting (COSTING) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Public Budgeting, Accounting and Finance Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Sosial dan Teknologi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC) International Journal of Economics and Management Research Jurnal Ilmiah Smart Digital Innovation : International Journal Of Management International Journal of Mechanical, Electrical and Civil Engineering Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Pendidikan dan Sosial Humaniora International Journal of Economics and Management Research

Latersia Br Gurusinga

S.T. Manajemen Bisnis Multi Sarana Manajemen Administrasi Dan Rekayasa Teknologi

Author-ID : 1271456

Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 34 Documents Claim Missing Document

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EFFECT OF BUSINESS RISK, FIRM SIZE, SALES GROWTH, PROFITABILITY AND LIQUIDITY ON CAPITAL STRUCTURE IN FOOD AND BEVERAGE SECTOR MANUFACTURING COMPANIES LISTED IN EXCHANGE OF INDONESIA STOCK (BEI) 2013-2017 Gurusinga, Latersia Br
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (642.422 KB)

The purpose of this study is to analyse the components of business risk, firm size, sales growth, profitability and liquidity influencing the capital structure of food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. This research was conducted by observing the food and beverage sector manufacturing companies on the Indonesia Stock Exchange. The sampling technique uses a sampling census method where. Testing the hypothesis by regression of the data panel and analysis is done using the Eviews application tool. The results of this study prove that partially business risk variables and firm size affect the capital structure while the sales growth, profitability and liquidity variables do not affect the firm value.

ANALISIS PENGARUH TINGKAT HUTANG, ARUS KAS OPERASI DAN VOLATILITAS PENJUALAN TERHADAP PERSISTENSI LABA Yunita Gunawan; Latersia Br Gurusinga
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.114-122

Profit persistence can simply be interpreted as the possibility that a company's profit level will repeat itself in the future. This study aims to determine whether the level of debt, operating cash flow and sales volatility on earnings persistence in property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The method of collecting data is by studying documentation obtained from secondary data in the form of financial reports downloaded from the IDX website. The population of property and real estate companies consists of 64 companies, the technique of determining the sample is using purposive sampling obtained a sample that meets the criteria for this study as many as 29 companies. The data analysis technique used is multiple linear regression analysis using SPSS version 25. The results of the test data show that the level of debt has a significant negative effect on earnings persistence, and operating cash flow and sales volatility have a positive effect on earnings persistence. level of debt, operating cash flow and sales volatility have a significant effect on earnings persistence. Suggestions for further researchers are to add other independent variables such as market characteristics, operating cycle and book tax difference or may also add a moderating variable Good Corporate Governance.

Pengaruh Earning Per Share, Struktur Modal dan Return On Assets Terhadap Harga Saham Pada Perusahaan Subsektor Perdagangan Besar dan Perdagangan Kecil Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020 Anastasia Tetriani; Latersia Br Gurusinga
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4459

This study aims to examine and analyze the effect of earnings per share, capital structure and return on assets on stock prices in large and small trading sub-sector companies listed on the Indonesia stock exchange for the 2016-2020 period. The research method used in this study uses quantitative research methods with quantitative descriptive research that is explanatory research. The population of this research is all large trading and small trading sub-sector companies listed on the Indonesia Stock Exchange totaling 61 companies. The sample of this research is 15 companies with purposive sampling technique. The results of the study show that partially Earning Pershare has an effect on stock prices, the rest Capital Structure and Return On Assets have no effect on Stock Prices. Simultaneously Earning Per Share, Capital Structure and Return On Assets affect earnings per share Keywords: Earning Per Share, Capital Structure and Return On Assets, Stock Price

Pengaruh Current Ratio, Return on Equity Dan Inventory Turnover Terhadap Earning Pershare Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Stevani; Latersia Br Gurusinga
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.758

This study aims to examine and analyze the effect of the current ratio, return on equity and inventory turnover having an effect on earnings per share in mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The research method used in this study uses quantitative research methods with quantitative descriptive research that is explanatory research. The population of this research is all large trading and small trading sub-sector companies listed on the Indonesia Stock Exchange totaling 43 companies. The sample of this research is 15 companies with purposive sampling technique. The results of the research show that partially current ratio has an effect on earnings per share, the rest on return on equity and inventory turnover have no effect on earnings per share. Simultaneously current ratio, return on equity and inventory turnover affect earnings per share

Pengaruh Komunikasi, Motivasi dan Lingkungan Kerja terhadap Kinerja Karyawan Pada PT. Nutrifood Medan Pita karni Zendrato; Latersia br gurusinga
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 1 (2022): Article Research Volume 5 Number 1, Januari 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i1.672

Employee performance is very dependent on the input generated by the employee and the output unit produced by the employee. The purpose of this study was to determine and analyze communication, motivation and work environment influence on performance partially and simultaneously. The research used is research with quantitative methods. The technique of collecting data in this study was done by distributing questionnaires. The data analysis technique in this study used the classical assumption test, multiple regression, hypothesis testing with SPSS 22 software. The population in this study was 83 employees at PT. Nutrifood Medan. Based on the results of this study, the significance value of communication on performance based on the t test was obtained for tcount > ttable (3.857 > 2.001). thus the conclusion: communication has a positive and significant effect on performance. Based on the results of this study, the significance value of motivation based on the t-test was obtained at tcount > ttable (4.912 > 2.001). thus the conclusion: motivation has a positive and significant effect on employee performance. based on the t test, it was obtained that tcount > ttable (2,661 > 2,001). thus H1 is accepted. the conclusion: the work environment has a positive and significant effect on employee performance at PT. Nutrifood Medan. based on the results of the F test above, the value of Fcount > Ftable is (25,636 > 3.16) (Sig. 0.000 < 0.05), thus the conclusion: communication, employee placement and work environment have a positive and significant impact on employee performance

PENGARUH BUDAYA ORGANISASI DAN KARAKTERISTIK INDIVIDU TERHADAP KOMITMEN ORGANISASI PADA PT. NUSANTARA AUTO PARTS Marvin Marvin; Latersia Br gurusinga
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 1 (2022): Article Research Volume 5 Number 1, Januari 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i1.676

The purpose of this study was to determine and analyze the work environment and career development effect on organizational commitment partially and simultaneously. The research used is research with quantitative methods. The technique of collecting data in this study was done by distributing questionnaires. The data analysis technique in this study used the classical assumption test, multiple regression, hypothesis testing with SPSS 22 software. The population in this study was 56 employees at PT. Nusantara Auto Parts. From the research results obtained tcount < ttable (6.606 > 1.68), meaning that the work environment has a significant effect on organizational commitment. Likewise with the career development variable obtained tcount < ttable (7.144 > 1.68), meaning that career development has a significant effect on organizational commitment. Based on the results of the F test, it shows that Fcount > Ftable (41.716 > 3.26) and a value of 0.000 < 0.05, this indicates that simultaneously the work environment and career development have a significant effect on organizational commitment.

Factors Affecting Corporate Income Tax Payable to Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period Desfina Tristan; Latersia Br Gurusinga
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

This study aims to examine the factors that affect corporate income tax payable on property and real estate companies listed on the Indonesia Stock Exchange. The independent variables used in this study consisted of Debt Equity to Ratio, earnings management, and operational costs. The population used in this study are companies engaged in the property and real estate sector which are listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period as many as 729 companies. The total sample used is 11 companies using purposive sampling as a method for sampling. The data analysis used is multiple linear regression which includes descriptive statistical analysis, classical assumption test, and hypothesis testing. The results of the study show that partially the Debt Equity to Ratio variable and operational costs have a significant effect on the corporate income tax payable. Meanwhile, earnings management variable has no significant effect on corporate income tax payable. The independent variable explains that 51.6% can affect the corporate income tax payable, while 58.4%, the rest can be influenced by other factors not discussed in this study. In addition, simultaneously the three independent variables in this study can affect the corporate income tax payable.

Pengaruh Pertumbuhan Penjualan, Current Ratio Dan Debt To Equity Ratio Terhadap Penghindaran Pajak Pada Perusahaan Subsektor Perdagangan Besar Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 William Sugiato; Latersia Br Gurusinga
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 1 (2023): 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.v4i1.1214

Penelitian ini bertujuan untuk menguji dan menganalisis Sales Growth, Current Ratio dan Debt to Equity Ratio terhadap Penghindaran Pajak. Metode penelitian yang digunakan dalam penelitian ini menggunakan metode penelitian kuantitatif dengan penelitian deskriptif kuantitatif yaitu explanatory research. Populasi dalam penelitian ini adalah seluruh perusahaan sub sektor perdagangan besar dan kecil yang terdaftar di Bursa Efek Indonesia yang berjumlah 47 perusahaan. Sampel dalam penelitian ini adalah 21 perusahaan dengan teknik purposive sampling. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial hanya debt to equity ratio yang berpengaruh terhadap penghindaran pajak, sedangkan sisanya pertumbuhan penjualan dan current ratio tidak berpengaruh terhadap penghindaran pajak. Secara simultan pertumbuhan penjualan, rasio lancar dan rasio utang terhadap ekuitas mempengaruhi penghindaran pajak Kata Kunci : Pertumbuhan Penjualan, Current Ratio, Debt to Equity Ratio, Penghindaran Pajak

DAMPAK PENJUALAN, BIAYA PRODUKSI DAN PAJAK PENGHASILAN TERHADAP LABA BERSIH PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Latersia Br Gurusinga; Willy Chandra
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Studi ini akan mengevaluasi dampak penjualan, biaya manufaktur, dan pajak penghasilan terhadap laba bersih perusahaan real estate BEI dari tahun 2018-2021. Penelitian ini menggunakan data sekunder dari laporan tahunan bisnis Real Estate dan Properti tahun 2018-2021 yang disampaikan di website BEI. 24 perusahaan dari 45 dijadikan sampel selama periode 4 tahun untuk mendapatkan hasil ini (maka, 96 pengamatan). Dalam karya ini, kami mengganti uji asumsi standar dengan analisis regresi berganda, uji parsial, uji simultan, dan uji determinasi. Hasil penelitian menemukan bahwa pajak penghasilan tidak beri dampaki laba bersih. Biaya penjualan dan manufaktur juga penting. Penjualan, biaya manufaktur, dan pajak penghasilan beri dampak laba bersih.

Pengaruh Pajak Hotel, Pajak Restoran Dan Pajak Parkir Terhadap Pendapatan Asli Daerah Deli Serdang, Sumatera Utara Periode 2019-2021 Latersia Br Gurusinga; Thevanni Tri Puspita Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5039

This study aims to examine and analyze the effect of hotel tax, restaurant tax and parking tax on local revenue of Deli Serdang, North Sumatra for the 2019-2021 period. The Regional Government of Deli Serdang has lost a lot of Local Original Revenue (PAD) during the current Covid-19 pandemic. This research was conducted in Deli Serdang, North Sumatra for the 2019-2021 period. Researchers obtained research data by entering the site https://bapenda.deliserdangkab.go.id/website/web. The population of this study is hotel tax, restaurant tax, parking tax and local revenue of Deli Serdang, North Sumatra for the 2019-2021 period. The research sample is 3 x 12 data so that 36 data. Data collection techniques are secondary data using documentation techniques. The data analysis technique of this research uses multiple linear regression. The results of this study partially and simultaneously have no effect on Hotel Tax, Restaurant Tax and Parking Tax on Regional Original Revenue of Deli Serdang, North Sumatra for the 2019-2021 period. Keywords: Hotel Tax, Restaurant Tax, Parking Tax, Local Own Revenue

Co-Authors Alvan Juniardi Marpaung Anastasia Tetriani Andy Prashetyo Angelin, Angelin Belinda, Lisa Citra Dewi Colossal, Steffia Tandiana Desfina Tristan Feebee Salim Ferdinand Marco Wijaya Ferry Hidayat Filbert, Filbert Fitri Handayani Fitri Handayani Fitri Handayani Hernawaty Manalu Jennifer Jennifer Jhon Raphael Saragih Juli Anna Juliandi Sahputra Lobion, Sellina Marvin Marvin Monica Halim Natasya Lovett Michelle Natasya Lovett Michelle Pita karni Zendrato Robin Robin Robin Robin, Robin Rusdiana Br Simamora Saragih, Jhon Raphael Stevani Sutanto, Hermawan Sydney Holly Talita, Talita Thevanni Tri Puspita Sari Vanny Vanny Victor Victor William Sugiato Willy Chandra Yestika Seprina Zai Yunita Gunawan Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini Zebua, Sabar Oktaviani

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