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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 STRUKTUR MODAL, LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN DI BURSA EFEK INDONESIA suwanda, ari; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 3 No 4 (2021): Volume 3 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

The decision to determine the right dividend policy is to create effectiveness in financial management. This study aims to determine the impact of certain variables, namely capital structure, liquidity, leverage and profitability on dividends in companies on the Indonesia Stock Exchange. The population is 26 companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique in this study used a purposive sampling method so that 8 listed companies met the criteria in selecting the sample. The data used in this study are secondary data in the form of financial reports obtained from the Indonesia Stock Exchange. The results of the F test produce a significant effect, which means that the capital structure, liquidity, leverage and profitability simultaneously affect dividends so that the regression model in this study is suitable for research. Partially, the t-test shows that the capital structure, liquidity and leverage significantly affect dividends policy, while profitability does not have a significant effect on company dividends policy.
ANALISIS INFORMASI AKUNTANSI TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Pasaribu, Heni Renata Br Pasaribu Heni Renata; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 3 No 4 (2021): Volume 3 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

The stock price reflects the company's performance. The better the company, the higher the stock price. Therefore companies need to improve the company so that prices must increase. One way to study companies that have a company with a comparison compared to financial companies in the next year ahead. This study aims to increase the ratio of current, return on equity and net profit margin to the stock prices of pharmaceutical companies on the Indonesia Stock Exchange in 2015-2019 . The population in this study was the trial of 10 Pharmaceutical companies with the period 2015-2019. While the sample chosen by purposive sampling method with the number of 5 companies for 6 years processed data as much as 30 data. Data tested using basic assumptions, classic assumption tests, multiple linear regression tests and hypothesis testing. Current, Return On Equity and Net Profit Margin ratios have a significant effect on stock prices, this is seen from the significance value of the F test of 0,000 <0,05. The current and positive ratio is not significant to stock prices, can be seen from the significance value of 0.462> 0.05. Equity Returns. Can be seen from the significance value of 0.001 0.05.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PRIBADI DI KPP PRATAMA BATAM SELATAN Wau, Fiswanti; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 3 No 4 (2021): Volume 3 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

The country of Indonesia is a developing country consisting of thousands is islandsand a wide varityof cultures and abundant natural resources,to develop a country that requires no small amount of costs so that revenues or state revenues really need to be increased, one way to increase state income is from the taxation sector. The greater the tax revenue received, the greater the state’s income, to improve people’s welfare, prosperity and to the effect of service, inpection, and tax sanctions on the level of the compliance of individual taxpayers registered at the KPP Pratama Batam Selatan. The analytical method used in this study is quantitative, the data collection technique is by distributing questionnairesto individual taxpayes registered at the KPP Pratama Batam Selatan totalyng 307,006 taxpayers, the taking at sample af 100 respondents as the object of research. Based on the results of the research service of 12,262 and a tax of 4,895, greater than the table of the table (1,665), which means influential on the rate of compulsory tax, while the examination of -3,582 smaller from the table which means no influence on the service of compulsory tax. Based on the results of the f test, it is known that simultaneously and together service, checks and tax witnesess have a significant effect on the level of personal taxpayer compliance at the KPP Pratama Batam Selatan.
ANALISIS FEE AUDIT DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Srina, Srina; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 4 No 4 (2021): Volume 4 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to provide empircal evidence on the efect of audit fee and audit rotation on audit quality. The population of this study are all rnanufacturing cornpanies listed on the Indonesia annual report for the 2016-2020 period. The rnethod of detemining the sarnple using purposive sarnpling method so as to obtain a sample of 35 manufacturing companies. The data collection rnethod used non-partcipant observation rnethod by downloading data from the oficial website of the Indonesian annual report. Data analsis used logistic regresion technique with IBM SPSS 25 application. The results of hypothesis testing were audit fees had a positive efect on audit quality, while audit rotation had no effect on audit quality.
ANALISIS STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Syarifuddin; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 4 No 5 (2022): Volume 4 Nomor 5 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

This study plans to examine the impact of capital structure on profitability. Thisstudy has 15 samples of property and real estate companies listed on the Indonesia Stock Exchange for the 2016-2020 period using purposive sampling technique. In this review, the capital structure is estimated using the Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) proportions followed by Profitability using the ROA proportion. The analysis method of this study was reviewed using multiple linear regression tests using SPSS Version 25. From the analysis results showed that the Capital Structure variable (DAR and DER) partially had a significant effect on ROA Properties and Real Estate on the IDX for the 2016-2020 period at the level of significance less than 5%. Based on the results of hypothesis testing, it shows that simultaneously there is a significant effect between the variables DAR, DER (Capital Structure) on the ROA (Profitability) of Property and Real Estate companies for the 2016-2020 period listed on the IDX.
ANALISIS KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Santika, Suci; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 4 No 7 (2022): Volume 4 Nomor 7 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to analyze managerial ownership and institutional ownership of the value of consumer goods industry companies listed on the Indonesia Stock Exchange and to suppress agency conflicts that are obstacles to achieving their goals. This study uses quantitative methods based on multiple linear regression analysis between managerial ownership and institutional ownership on firm value obtained Y = -191294863.181 + 0.240X1 + (-1385552.932)X2 + e. The results of the t-test of this study indicate that managerial ownership has a significant effect on firm value while institutional ownership has no significant effect on firm value. The results of the f test show that managerial ownership and institutional ownership have a significant effect on firm value, while the coefficient of determination from Adjusted R Square is 0.286 or the ability of the independent variable to explain the dependent variable is 28.6%.
ANALISIS PENERAPAN SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN PADA USAHA MIKRO KECIL MENENGAH DI KOTA BATAM Melinda, Melinda A. J Munthe; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 5 No 3 (2023): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v5i3.7516

Abstract

This study aims to analyze the application of SAK EMKM in the preparation of financial reports on small and medium micro businesses in Batam City. This study used a descriptive and quantitative statistical approach with a population of 700 MSMEs registered with the Batam City Cooperatives and Small and Medium Enterprises Office and the sample in this study consisted of 100 respondents and used a questionnaire as a data collection instrument. From the data analysis, it was found that SAK EMKM did not affect financial reports with t count (1.276) < t table (1.983) and MSME socialization had an effect on financial reports with t count (6.462) > t table (1.983). Simultaneously the results of the EMKM SAK F test and MSME outreach have an effect on financial reports with a calculated F value (28.566) > F table 2.69)
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR SEBAGAI AUDITOR DI KOTA BATAM Celine Vynssca; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 7 No 2 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i2.9730

Abstract

The objective of this research is to identify what motivates accounting majors in Batam City to seek out auditing jobs. Workplace dynamics, formal education, and individual traits are all taken into consideration. Data was gathered using a quantitative research technique, with questionnaires being sent to accounting students at many institutions in Batam City. To figure out how the dependent and independent variables were related, the data were run via multiple linear regression.Based on the findings, students are more enthusiastic about pursuing a career in auditing if they have the right personality traits, access to sufficient professional training, and a welcoming workplace. If students find a welcoming workplace, get enough training to improve their skills, and have personal qualities that are a good fit for the auditing profession, they are more likely to pursue a career as an auditors. The conclusion of this study have important consequences for businesses and schools that want to expand the number of accounting majors who pursue careers in auditing by enhancing training and creating more favorable work conditions
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