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All Journal SEIKO : Journal of Management & Business 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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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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Abstract

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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Abstract

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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Abstract

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.
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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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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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%.
Co-Authors Br Purba, Neni Marlina Celine Vynssca Devi, Novia Erlina Erlina Erni Yanti Natalia, Erni Yanti 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