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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) Gorontalo Accounting Journal Community Engagement and Emergence Journal (CEEJ) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Akuntansi Prima Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Accounting International Mount Hope

Sitorus, Jessy Safitri

Unknown Affiliation

Author-ID : 1486089

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health

Published : 11 Documents Claim Missing Document

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PENGARUH KOMITMEN ORGANISASI, KONFLIK PERAN, PROFESIONALISME, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK WILAYAH KOTA MEDAN) Sitorus, Jessy Safitri; Boang Manalu, Ismail Hasan; Kosasih, Anggraina; Pasaribu, Swardin
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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

This study discusses the influence of organizational commitment, Role Conflict, professionalism and leadership style against the performance of the Auditor. The scope of research is the public accountant who worked in the Office of Public Accountant. The purpose of this study was to analyze the influence of organizational commitment, Role Conflict, professionalism and leadership style against the performance of the Auditor. This research included in the quantitative research. The sample in this research as much as 7 Office of Public Accountant. This research data is primary data, where the data in this study were gathered using survey methods through the dissemination of the questionnaire directly to the respondents. Model analysis of this research in the form of multiple linear regression. The results showed that organizational commitment, professionalism and leadership styles of positive and significant effect on performance, while the auditor's role conflict and significant negative effect on performance of Auditors.

PENGARUH LOCUS OF CONTROL, ORGANIZATION COMMITMENT, PERFORMANCE, DAN TURNOVER INTENTION TERHADAP DYSFUNCTIONAL AUDIT BEHAVIOR PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN DI SUMATERA UTARA Sitorus, Jessy Safitri; Siburian, Welni Kiki; Siagian, Feby Fitriani; Gultom, Yohana
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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

The aim of this study was determined the effect of the auditor's personal characteristics on Dysfunctional audit behavior specifically to determine the Effect of Locus of Control, Organization commitment, Performance, and Turnover Intention on Dysfunctional Audit Behavior. It used primary data in the form of questionnaires. The subjects of this study were 120 auditors that working at the Financial and Development Supervisory Board in North Sumatras. Sampling technique was use Convinience Sampling. To analized the data results, researchers used the SPSS version 19.0 with significant level of 5%. The results of this study indicated that simultaneous locus of control, organizational commitment, performance, and turnover intention had a significant effect on behavioral audit behavior, whereas there was no significant effect on Locus of control, performance, and turnover intention on the Dysfunctional Audit Behavior. The Organization Commitment partially had a significant effect on dysfunctional audit behavior.

The Effect of Liquidity, Leverage, Profitability and Company Size on Stock Prices in Mining Companies Listed on the Indonesia Stock Exchange in the Period of 2013-2017 Angeline, Shelvia; Sitorus, Jessy Safitri; Sumbayak, Mustika Indah Sari; Purba, Sri Devi Fitriani; David, David
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 2 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v5i2.515

This research aims to specify the effect of liquidity, leverage, profitability and company size on the stock price of mining companies listed on the Indonesia Stock Exchange in the period of 2013-2017. This type of research is descriptive statistical research. The object of this research had been done on 26 mining companies listed on the Indonesia Stock Exchange that were collected by purposive sampling. The data type that used in this research is called secondary data in the configuration of mining company financial statements for the period 2013-2017. The ratios used during this research are Current Ratio representing Liquidity, Debt to Equity Ratio that represents Leverage, Return On Assets representing Profitability and LN (Total Assets) representing Company Size. The analysis used is descriptive analysis, graph analysis also multiple linear regression analysis. The conclusion showed that liquidity had a positive and significant effect on stock prices. Leverage has a negative and not significant effect on stock prices. Profitability has a positive and significant effect on stock prices. Company Size has a negative and significant effect on stock prices.

THE THE EFFECT OF CAPITAL TURNOVER, CURRENT RATIO AND FIRM SIZE WORKING ON PROFITABILITY IN THE MANUFACTURING COMPANY OF THE BASIC AND CHEMICAL INDUSTRY SECTORS LISTED IN INDONESIA STOCK EXCHANGE (BEI) PERIOD 2014-2017 Sinaga, Risdayanti; Marbun, Betti Sulastri; Sianturi, Johannes R; Sitorus, Jessy Safitri

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This research was held to examine the effect of working capital turnover, current ratio and firm size on profitability partially or simultaneously on manufacturing companies basic and chemical industry listed in Indonesia Stock Exchange in 2014-2017. The research was conducted with multiple linear regression analysis methods and hypothesis testing using the SPSS program. The overall population in this study were 69 companies and the sample were 27 companies with 108 data. The research showed that partially, (1) working capital turnover has a positive and significant effect on profitability, (2) current ratio has a positive and significant on profitability, (3) firmsize do not have a positive significant effect on profitability, (4) simultaneously, working capital turnover, current ratio, and firm size have a positive and significant on profitability.

PENGARUH FINANCIAL LEVERAGE, KEBIJAKAN DIVIDEN DAN EARNING PER SHARE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN MINUMAN Sitorus, Jessy Safitri; Tanasya, Nokia Ismeralda; Fadillah, Rizki; Gulo, Yomarni

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Penelititanrbertujuanruntukrmengetahui bagaimana pengaruh Financial Leverage, Kebijakan Dividen, danvEarning Per Share terhadap Nilai/Perusahaan di Perusahaan ManufakturnMakananndannMinumannyangaterdaftar dinBursa EfekaIndonesia (BEI). Populasiayang diambil yaitu seluruh perusahaan makananfdanfminuman yang terdaftar dihBursa EfekhIndonesia yangfberjumlah 18hperusahaan periodeh2013-2017. Untuk teknik penentuan sampelnya memakai purposive vsampling. Penelitian menggunakan teknik analisis regresi linierhberganda. Hasil penelitian ini memperlihatkan bahwa Finalcial Leverage, Kebijakan Dividen, dan Earning Per Share (EPS) berpengaruh secara simultan dan signifikan terhadap nilaihperusahaan. Dimana secarahparsial, Financial Leverage memiliki pengaruh positifhdan signifikan terhadap Nilai Perusahaan, adanyaxpengaruh negatif danxtidak signifikan pada Kebijakan dividen terhadap nilai perusahaan, Earning Per Share berpengaruh positif dan signifikan terhadap nilaioperusahaan pada perusahaan manufaktur makananxdan minumanxyang terdaftar di Bursa Efek Indonesia fasex2013-2017.

PENGARUH RETURN ON ASSET, RETURN ON INVESTMENT, RETURN ON EQUITY, DAN PRICE EARNING RATIO TERHADAP MODAL KERJA PADA PERUSAHAAN INDUSTRI DASAR & KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Sipayung, Rena Wati; Sinuraya, Andini Dewina Putri; Siahaan, Audrey Bethesd; Sitorus, Jessy Safitri

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Dalam penelitian ini kami bermaksud untuk melihat pengaruh Return On asset, Return On Investment, Return On Equity, dan Price Earning Ratio terhadap Modal Kerja di perusahaan Industri Dasar & Kimia yang terdaftar di Bursa Efek Indonesia pada periode 2017-2019. Penelitian ini memiliki sampel sebanyak 36 perusahaan yang telah memenuhi kriteria dalam pengambilan sampel. Variabel independen adalah Return On asset, Return On Investment, Return On Equity, dan Price Earning Ratio, sementara variabel dependen adalah modal kerja. Metode penelitian ini menggunakan metode data kuantitatif yang bersifat data numerik, statistic, dan sejenis data yang berbentuk angka. Dan dalam hipotesis penelitian yang kami teliti terdapat pengaruh positif pertumbuhan perusahaan ROA (Return On Assets), ROI (Return On Investment), ROE (Retun On Equity), dan PER (Price Earning Ratio) secara simultan terhadap modal kerja pada perusahaan industri dasar dan kimia.

Pengaruh Struktur Modal, Kepemilikan Manajerial, Pertumbuhan Perusahaan Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Sektor Pertambangan Periode 2019-2023 Simarmata, Wanda Mawarni; Francisca, Angelica; Seraphine, Clarissa; Sitorus, Jessy Safitri; Sanjaya, Ni Made Wulan Sari
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 1 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i1.8225

Fokus penelitian ini adalah tentang pengaruh profitabilitas, likuiditas, serta leverage pada pertumbuhan laba bank yang ada di Indonesia dalam 2018-2023. Alat ukur yang digunakan ialah ROA untuk profitabilitas, CR untuk likuiditas, serta DER untuk leverage. Data dikutip dari laporankeuangan bank di Bursa Efek Indonesia serta dianalisis dengan metode regresi data panel menggunakan model CEM. Hasil yang di dapat secarakeseluruhan, ketiga faktor berpengaruh signifikan terhadap pertumbuhan laba. Secara terpisah, profitabilitas dan leverage memiliki pengaruh negatif, sedangkan likuiditas memberi pengaruh positif. Model ini mampu menjelaskan sekitar 84,56% variasi pertumbuhan laba dan kestabilan keuangan tetap terjaga.

PENGARUH PROFITABILITAS (ROA), KEBIJAKAN DIVIDEN (DPR), STRUKTUR MODAL (DER), DAN UKURAN PERUSAHAAN (SIZE) TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2020-2023 Jefferson Ng, Enrico; Setiady, David; Sitorus, Jessy Safitri; Sanjaya, Ni Made Wulan Sari
Journal Accounting International Mount Hope Vol. 3 No. 4 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i4.843

This study aims to assess the influence of profitability, dividend policy, capital structure, and company size on firm value in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) during 2020–2023. The analysis was conducted using classical assumption tests (normality, multicollinearity, heteroscedasticity) and multiple linear regression, including the coefficient of determination test, the t-test for partial effects, and the F-test for simultaneous effects. The results demonstrate that ROA, DPR, DER, and firm size significantly influence firm value as measured by PBV. The simultaneous test also confirms that all four variables have a significant influence.

PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI Sitorus, Paskah Ria; Sitorus, Jessy Safitri; Siahaan, Anggiat Maruli
Akuntansi Prima Vol. 4 No. 2 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i2.2946

Capital Market Issuers in Indonesia are divided into several sectors. One of them is the food and beverage sector. So far the author has not found a research focusing on food and beverage sector manufacturing companies. The method that researcher used in this study is associative quantitative research. About the collection techniques of the data are carried out by collecting financial statement documents from www.idx.co.id in the period 2015 - 2017. To analysis the data, the researcher use method like multiple linear regression, coefficient of determination, t test, F test. The sample in this study were 18 companies with data consisting of 3 years. The sample selection is done by purposive method. The results showed that the ratio of liquidity, leverage, profitability and company growth have significant effect toward dividend policy in Manufacturing Companies Sector Food and Beverage Listed on the IDX in 2015 - 2017 amounting to 45.3%. The independent variable which have a dominant influence is the leverage variable.

Pengaruh Price Earning Ratio, Debt To Equity Ratio, Return On Asset, Current Ratio Dan Firm Size Terhadap Nilai Perusahaan Pasaribu, Ruth Mita Tettyana Br.; Situmorang, Saida; Sagala, Rina Fitrayani; Sitorus, Jessy Safitri; Masnaya, Muthmainnah
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.2956

The company is an organization that has a goal of obtaining sustainable profits. This study aims to analyze the effect of the Price Earning Ratio, Debt To Equiy Ratio, Return On Assets, Current Ratio and Firm Size on Company Value in Real Estate Companies and the Property Sector on the IDX in 2018-2020. The sample selection used purposive sampling with a total sample of 111, which was processed using the SPSS application. The test results explain that the Debt To Equity Ratio, Price Earning Ratio, Current Ratio, Firm Size and Return On Assets have a simultaneous effect on company value in Real Estate and Property companies on the IDX in 2018-2020. Return On Assets, Price Earning Ratio, and Current Ratio do not partially affect Company Value in Property and Real Estate companies in 2018-2020. Firm Size and Debt to Equity Ratio have a partial effect on Firm Value in Real Estate and Property companies on the IDX in 2028-2020.

Co-Authors Angeline, Shelvia Boang Manalu, Ismail Hasan David David Francisca, Angelica Giawa, Baharudin Gulo, Yomarni Gultom, Yohana Jefferson Ng, Enrico Kosasih, Anggraina Marbun, Betti Sulastri Masnaya, Muthmainnah Nainggolan, Nurlina Ni Made Wulan Sari Sanjaya Pasaribu, Ruth Mita Tettyana Br. Pasaribu, Swardin Purba, Sri Devi Fitriani Rizki Fadillah, Rizki Sagala, Rina Fitrayani Seraphine, Clarissa Setiady, David Siagian, Feby Fitriani Siahaan, Anggiat Maruli Siahaan, Audrey Bethesd Sianturi, Johannes R Siburian, Welni Kiki Simarmata, Wanda Mawarni Sinaga, Risdayanti Sinuraya, Andini Dewina Putri Sipayung, Rena Wati Sitorus, Paskah Ria Situmorang, Saida Sumbayak, Mustika Indah Sari Tanasya, Nokia Ismeralda

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