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All Journal SEIKO : Journal of Management & Business Economics and Digital Business Review JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Sistem Informasi dan Manajemen SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Purba, Mortigor Afrizal
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa

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PENGARUH HARI PERDAGANGAN TERHADAP RETURN SAHAM PERUSAHAAN YANG TERDAFTAR PADA INDEKS LQ 45 BURSA EFEK INDONESIA Siahaan, Roy; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 2 No 2 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

This research aims to determine the effect of trading days, Monday effects and weekend effects on the average daily return value of companies listed on the LQ 45 index of the Indonesia Stock Exchange from February 2018 to January 2020. The population in this study consisted of 633 listed companies on the Indonesia Stock Exchange and the sample consists of 33 companies that meet the sample criteria obtained using purposive sampling techniques from February 2018 to January 2020. Data on daily stock return values ​​are obtained through www.yahoofinance.com and www.idx.co.id. To test the effect of trading days on the value of stock returns used a simultaneous test (f-test) and to test the effect of the Monday effect and weekend effect on the value of stock returns used a partial test (t-test). The results showed that there was no significant effect by trading day on the value of LQ 45 stock returns of the Indonesia Stock Exchange from February 2018 to January 2020 and there was no significant effect by Monday effect and weekend effect on the value of LQ 45 corporate stock returns of the Indonesia Stock Exchange the period February 2018 to January 2020. Keywords: LQ 45; Monday Effect; Stock Returns; Trading Days; Weekend Effect.
PENGARUH SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Devi, Novia; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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Tax has a very important role in life of the state, especially in the implementation of development because taxes are a source of state cash income. This study aims to determine the effect of taxation sosialization and tax sanctions on compliance with annual tax returns for individual taxpayers. The research data include primary data obtained through questionmaires to respondens registered report SPT at KPP Pratama Batam Utara by using simple random sampling method. The population of this study is individual taxpayers who are registered as mandatory SPT as 83,506 taxpayers. The sample used in this study was 100. Data was processed using the SPSS version 22 program. The results of the study simultaneously Taxation Socialization and Tax Sanctions had a significant influence on the Compliance of Individual Taxpayer Annual Tax Returns Compliance. Partially Taxation Sanctions have a significant positive effect on Compliance with Annual Tax Returns Reporting while Taxation Socoalization does not have a significant influence on the Compliance of Annual Tax Returns. For the future efforts in carrying out socialization must be increased and more intensive by KPP Pratama Batam Utara and is expected to be able to enforce tax sanctions in accordance with applicable tax rules.
PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI Riduwan, Oktoni; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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Profitabilityiis the company's ability to make a profit. ProfitabilityiRatio describesithe ability of aicompany to generateiprofit relatively. Relative here means profit is not measured fromithe magnitude of the absolute, but compared with other benchmark elements, becauseilarge profits may not necessarily indicate a great profitability. Measurementiof the company's financial performance with ROA showsitheiabilityiof the capital investediinithe overall assetsiowned to generate profits. This research was conducted to examine the effect of Receivable Turnover, Cash Turnover on Profitability (Return on Assets) on Food andiBeverageicompanies listed on the Indonesia Stock Exchange. In this case the researcheriused the audited and published financial statements of manufacturingicompaniesiin the industrialisector oficonsumerigoods. at theiendiof the yearilisted on IDX toiavoidicheating on financial statements. In this study, researchers used a sample of eleven samples selected byipurposive sampling. Analyzer used in this research is multiple linear regression analysis, hypothesis testing (coefficient ofidetermination, t testiand test F tested withiclassical assumptionitest and descriptive analysis.Based on theiresults of research data analysis can be concluded that the resultsiof this study showed that the receivable turnover partially significant effect on profitability, cashiturnover partially significant effect on profitability Simultaneouslyiturnover receivablesiand cash turnoverisignificant effectioniprofitability.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BEI Yesika, Intan; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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This study aims to analyze the effect of asset structure, profitability, liquidity on the capital structure. This study uses 165 samples of property and real estate companies listed on the Indonesia Stock Exchange in the period 2012-2016 using purposive sampling method. In this study the capital structure was measured using the Debt to Asset Ratio (DAR) ratio. The method of analysis of this study uses multiple linear regression test using SPSS version 22. The results of this study based on the results of the t test showed the value of the structure of assets t counted -7.575 in the negative direction where t count <t table or -7.575 <1.654 with a significance value of 0,000 which is less than 0.05, which means that the structure of fixed assets has a negative and significant effect on DAR. Profitability has a positive and significant effect on DAR with t count> t table or 2.989> 1.654 with a positive direction with a value of sitgnification of 0.003 <0.05, while liquidity has a negative effect and significance to DAR with t count <t table or -11.128 <1.654 with negative direction with a significance value of 0.000 <0.05. The results of the F test show that the calculated F value> F table is 53,150> 2,660. The meaning of independent variables has a significant influence on DAR. Test of the coefficient of determination (R2) shows the results of Ajustted R Square of 0.490, which means that the DAR variable can be explained by the variables studied by 49%, while 51% is explained by other variables not included in this study. Keywords: Assets Structure, Profitability, Liquidity, Debt to Asset Ratio (DAR)
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Gusnita, Lisa; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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The purpose of this study is to examine further the effect of profitability, leverage and firm size on firm value. The profitability indicator, proxied by return on equity. The leverage indicator is proxied by a debt to equity ratio. And the size of the company is proxied by total assets. The population in this study were food and beverage companies listed on the Indonesia Stock Exchange in 2013-2017. The sample selection technique in this study used a purposive sampling technique with certain criteria and obtained 8 food and beverage companies that were included within a period of 5 years to obtain 40 samples. The data in this study are secondary data in the form of financial statements obtained through the Indonesia Stock Exchange and the company's official website. The results show that partially return on equity has a significant positive effect on price to book value, while the debt to equity ratio and ln.aset do not have a significant effect on price to book value. The results of the F test analysis indicate that the variable return on equity, debt to equity ratio and ln.aset together do not have a significant effect on price to book value.
ANALISIS KUALITAS AUDIT, DEBT DEFAULT, DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN DI BURSA EFEK INDONESIA lee, Suyanti; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 3 No 1 (2021): Volume 3 Nomor 1 2021
Publisher : LPPM Universitas Putera Batam

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The survival of the company is a major highlight for interested parties, especially investors. Going concern audit opinion is an opinion given by the auditor to the company because there is an auditor's suspicion about the entity's ability to sustain its business. The purpose of this research is to examine the effect of audit quality, debt default, and liquidity on going concern audit opinion. The object of this research is the coal mining subsector companies listed on the Indonesia Stock Exchange for the period 2015-2019. The sample was selected by purposive sampling method with the results obtained by 10 companies. The research data uses secondary data through the website www.idx.co.id. The research method used logistic regression analysis. Testing data using the SPSS v.25 application. The results of this study indicate that audit quality partially has no effect on going concern audit opinion, while debt default and liquidity partially affect going concern audit opinion. The test results also show that the audit quality, debt default, and liquidity variables simultaneously affect going-concern audit opinion with a determination value of 70.7%, while 29.3% is influenced by other variables apart from the independent variables in this study.
ANALISIS PERPUTARAN KAS, PERPUTARAN PERSEDIAAN DAN LIKUIDITAS TERHADAP PROFITABILITAS DI BURSA EFEK INDONESIA Erlina, Erlina; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 3 No 2 (2021): Volume 3 Nomor 2 2021
Publisher : LPPM Universitas Putera Batam

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Development of a company depends on its profitability. It can be said that the most important thing from the financial statements for investors and potential investors. the fluctuation in profit is very influential on the company. The number of population studied in this study consisted of 29 food and beverage sub-sector companies on the Indonesia Stock Exchange 2015-2019. The results obtained were 9 samples that had passed the listed criteria. The sampling method used in this study was purposive sampling and the data used in this study were secondary data. The influence test in this study used multiple linear regression analysis using the SPSS version 25 software program. Based on the result of the t test, it can be concluded that cash turnover partially has no effect and has no significant effect on profitability, inventory turnover is partially influential and has significant effect on profitability, liquidity partially has no effect and has no significant effect on profitability. While the result of the f test stated that cash turnover, inventory turnover and liquidity simultaneously have an effect and are significant on profitability.
ANALISIS LIKUIDITAS, LEVERAGE DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN YANG TERDAFTAR BURSA EFEK INDONESIA Maharani, Maharani; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 3 No 2 (2021): Volume 3 Nomor 2 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to determine and analyze how the variables of liquidity, leverage and working capital turnover affect profitability. The population in this study consisted of 30 companies engaged in manufacturing the food and beverage sub-sector which are listed on the Indonesia Stock Exchange with the 2015-2019 research year. The sampling method in this study used purposive sampling method and there were 12 companies that met the criteria in this study. The data analysis method used is multiple regression analysis with SPSS 25 application tools. The results of the t-test study show that partial liquidity has a significant effect on profitability, leverage partially does not have a significant effect on profitability, and working capital turnover partially. does not have a significant effect on profitability. However, the F test research shows that liquidity, leverage and working capital turnover simultaneously have a significant effect on profitability with a determination value of 42.6% while the remaining (100% -42.6%) 57.4% is influenced by factors others who were not examined in this study.
ANALISIS RETURN ON ASSET, RETURN ON INVESTMENT, DAN EARNING PER SHARE TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR BEI Zahra, Nurjanatul; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 3 No 2 (2021): Volume 3 Nomor 2 2021
Publisher : LPPM Universitas Putera Batam

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This research was conducted to examine the effect of ROA, ROI and EPS on Stock Prices in Manufacturing Companies on the Indonesia Stock Exchange. This study tested several manufacturing companies in the consumption industry sector that displayed their financial reports for the period 2015 to 2019. The results of the normality test show that the research data is normally distributed. Based on the multicolonierita test, autocorrelation test, and heteroscedasticity test, there were no deviations from the classical assumptions. The result of ROA research partially does not have a significant effect on stock prices with a significant value of 0.00, which means that the value is less than 0.005. ROI variable has a significant effect on stock prices with a significant value of 0.759 greater than 0.05. And the EPS variable has a significant effect on stock prices with a significant value of 0.348 greater than 0.05. ROA, ROI, and EPS variables simultaneously have a significant effect on stock prices with a significant value of 0.00. With a determination coefficient of 39,0 percent, which means that the variables ROA, ROI, EPS affect the stock price by 39,0 percent and the rest is influenced by other variables not included in this study.
PENGARUH PENERAPAN E-SAMSAT, SANKSI PAJAK DAN PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA BATAM Sholikah, Kamilatus; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 3 No 4 (2021): Volume 3 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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The number of motorized vehicles in Batam City has always increased every year. The increase in the number of motorized vehicles was not accompanied by an increase in taxpayer compliance. The purpose of this study is to analyze the effect ofthe application e-SAMSAT, tax sanctions and taxation services on motor vehicle taxpayer compliance in Batam City either partially or simultaneously. Where the application of e-SAMSAT, tax sanctions and taxation services are independent variables and motor vehicle taxpayer compliance as the dependent variable. The number of samples is 100 respondents. The primary data collection method used was a survey method using a questionnaire. The results of the T test and F test data analysis techniques are used to answer the hypothesis that: (1) The application of e-SAMSAT has a positive effect on motor vehicle taxpayer compliance. (2) Tax sanctions have a positive effect on motor vehicle taxpayer compliance. (3) Taxation services do not have a positive effect on motor vehicle taxpayer compliance (4) Simultaneous application of e-SAMSAT, tax sanctions and taxation services have a positive effect on motor vehicle taxpayer compliance. Keywords: Implementation of e-SAMSAT; Taxpayer Compliance; Tax Sanctions; Tax Services.
Co-Authors Br Purba, Neni Marlina Celine Vynssca Devi, Novia Erlina Erlina Erni Yanti Natalia, Erni Yanti Gulo, Hengki Sastraeli Gusnita, Lisa Jenefer, Diana lee, Suyanti Maharani Maharani, Maharani Melinda, Melinda A. J Munthe Nainggolan, Nora Pitri Pasaribu, Heni Renata Br Pasaribu Heni Renata Purba, Tiurniari Riduwan, Oktoni Santika, Suci Sari, Intan Utna Sholikah, Kamilatus Siahaan, Roy Simanjuntak, Jakhon Pahala Srina, Srina Suali, Suali Sugara, Bayu suwanda, ari Syarifuddin Tobing , Vargo Christian L. Wau, Fiswanti Yesika, Intan Zahra, Nurjanatul