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All Journal Gorontalo Accounting Journal SULTANIST: Jurnal Manajemen dan Keuangan GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Akuntansi Prima Wahana Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research International Journal of Education, Management, and Technology

Katharina, Ninta

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Author-ID : 1541268

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP MOTIVASI KERJA PADA UNIVERSITAS SUMATERA UTARA Katharina, Ninta
Akuntansi Prima Vol. 1 No. 2 (2020)
Publisher : Fakultas Ekonomi Prodi Akuntansi

The purpose of this study was to determine the effect of the implementation of Good Corporate Governance proxied by transparency, accountability, responsibility, independence and fairness towards motivation at the University of North Sumatra. The population in this study were employees of the University of North Sumatra as many as 100 respondents. Researchers used the entire population to be a sample of research (census research) as many as 100 samples. In this study, researchers used simple linear regression and 2 stages of testing namely the classic assumption test using normality test, multicollinearity test and heterokedasticity test while in hypothesis testing using t test . The results of this test prove that Good Corporate Governance is proxied by accountability, independence does not have a significant effect on motivation while Good Governance is proxied by significant responsibility for motivation. In this study, researchers provide suggestions for further researchers, are expected to be more widespread or include and add research variables to all employees and lecturers who use the Good Governance system at the University of North Sumatra

PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSET, SALES GROWTH, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 katharina, Ninta; Winata, Youngky; Widia, Widia; Andrean, Calvin

Publisher :

Penelitian ini merupakan studi untuk mengetahui pengaruh current ratio, debt to equity ratio, return on asset, sales growth, dan firm size terhadap nilai perusahaan. Populasi yang digunakan adalah seluruh perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia, sampel dipilih dengan teknik purposive sampling dan diperoleh sebanyak 31 sampel perusahaan. Penelitian ini menggunakan data sekunder dan diuji menggunakan metode regresi linear berganda. Hasil analisis regresi menunjukkan bahwa perubahan variabel (current ratio, debt to equity ratio, return on asset, sales growth, dan firm size) dalam menjelaskan perubahan variabel dependen (nilai perusahaan) adalah 17,5%. Hasil penelitian menunjukkan bahwa return on asset secara parsial mempengaruhi nilai perusahaan, sedangkan current ratio, working capital turnover, sales growth, dan firm size secara parsial tidak mempengaruhi nilai perusahaan. Hasil penelitian menunjukkan bahwa current ratio, debt to equity ratio, return on asset, sales growth, dan firm size secara simultan mempengaruhi nilai perusahaan.

PENGARUH DARI CORPORATE GOVERNANCE, DEBT COVENANT, BONUS PLAN DAN POLITICAL COST TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR Haloman, Josua Frengky; Alfionita, Vinny; ., Prianka; katharina, Ninta

Publisher :

Pengkajian ini bermaksud untuk menganalisis dan juga menilai pengaruh dari Corporate Governance, Debt Covenant, Bonus Plan dan Poltical Cost terhadap Konservatisme Akuntansi pada perusahaan manufaktur. Pada pengkajian ini populasi yang dipakai ialah badan usaha manufaktur yang tercatat di BEI dalam kurun waktu 2017 -2019. Jenis pengkajian ini yaitu penelitian kuantitatif yang memakai data sekunder. Metode pemilihan sampel yang dipakai ialah metode purposive sampling. Sampel yang diperoleh dalam pengkajian ini sebanyak 38 perusahaan manufaktur dalam kurun waktu 2017 -2019. Pengkajian ini memakai teknik analisa data seperti : Analisis Linier Berganda, Uji koefisien determinasi, Uji t dan Uji F. Hasil pengkajian ini menyatakan bahwa secara parsial Bonus Plan dan Political Cost tidak berpengaruh positif signifikan atas Konservatisme Akuntansi meskipun Corporate Governance maupun Debt Covenant berpengaruh positif signifikan atas Konservatisme Akuntansi dan secara simultan Corporate Governance, Debt Covenant, Bonus Plan dan Political Cost berpengaruh atas Konservatisme Akuntansi dengan nilai signifikan 0.013.

PENGARUH KEPEMILIKAN INSTITUSIONAL, KINERJA KEUANGAN, CAPITAL INTENSITY, INVENTORY INTENSITY, GREEN ACCOUNTING TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MAUNFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Candra, Jefry; Anita, Julia; Widya, Widya; Katharina, Ninta

Publisher :

Dengan mencari hasil penelitiian yangbermaksud untuk menguji pengaruhnya kepada kepemilikan.institusional, kinerja.keuangan, capital intensity, inventory intensity, green accounting dalam perusahan manufakture bersumber pada bursa efek indonesia periodie 2017-2020. Dengan cara simultan.maupun parsial.dengan populasi.sebanyak 192 perusahaan.manufaktur bersumber pada bursa efek indonesia. Adapun hasilnya sampel didapat dari pengamatan menjadi 132 sampel dari 33 perusahaan yang terpilih dengan.pemilihan dari teknik, purposiive sampling dengan memakai penelitiaan kuantitative serta metode statistik, deskriptive yang mengenakan analisis.regresi.linear.berganda. Kinerja keuangan diproksikan menggunakan rumus Retrun On Assets (ROA), Green Accounting diproksikan dengan Proper dan Tax.Avoidance diukurdalam Effektif Tax.Rate.(ETR). Hasil penelitian menujukkan bahwa Kinerja keuangan mepengaruhi Tax.Avoidance sedangkan, untuk Kepemilikan institusional, Capital.Intensity, Inventory.Intensity dan Green Accounting tidak merpengaruhi Tax Avoidancie.

PENGARUH NET PROFIT MARGIN, GROSS MARGIN, OPERATING MARGIN, EV/EBITDA DAN REVENUE TERHADAP HARGA SAHAM SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Thengio, Albert; Junion, Junion; Katharina, Ninta
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i2.2044

Penelitian ini dilaksanakan untuk mengetahui dampak dari Net Profit Margin, Gross Margin, Operating Margin, EV/EBITDA, dan Revenue pada sektor bank tentang harga saham. Penelitian ini menggunakan Net Profit Margin yang diambil dari hasil bagi laba bersih dibagi pendapatan, Gross Margin dihitung dengan membagikan laba kotor dan pendapatan, Operating Margin dihitung dengan membagi laba operasi dengan pendapatan, EV/EBITDA dihitung dengan membagi enterprise value dengan laba kotor ditambah dengan depresiasi dan amortisasi, dan Revenue diukur dari pendapatan perusahaan sebagai varia.ble beba.s. Harga saham adalah variable yang terik’at dan dapat dihitung dari harga saham akhir tahun pada saat penutupan bursa. Sektor perbankan digunakan sebagai sampel dalam penelitian yang tercatat di BEI 2018 - 2020. Cara kuantitatif merupakan cara yang dipakai dalam penelitian dengan tipe penelitian deskriptif, dan analisis linear berga.nda sebagai tata cara analisa pada penelitian ini. Metode Purposive digunakan untuk. mengumpulkan sampel serta populasi penelitian dan didapatkan 46 perusahaan. 32 perusahaan dari 46 perusahaan dipilih untuk dijadikan sebagai sampel. Penelitian ini menunjukkan secara parsial bahwa Net Protif Margin, Gross Margin, Operating Margin, EV/EBITDA, dan Revenue dapat mempengaruhi harga saham.

Pengaruh Karakteristik Komite Audit dan Kualitas Audit Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2020) Katharina, Ninta; Tambunan , Astri Verina
Innovative: Journal Of Social Science Research Vol. 2 No. 2 (2022): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.274 KB)

Kebanyakan perusahaan baik bergerak bidang manufaktur turut bergabung dalam Bursa Efek Indonesia. Penelitian ini bertujuan untuk menguji Pengaruh Karakteristik Komite Audit dan Kualitas Audit terhadap Manajemen Laba (Study Empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2018 – 2020). Pendekatan kuantitatif yang hasil perhitungan penelitian diuji dengan uji regresi linear berganda.Pendekatan penelitian kuantitatif. Jenis penelitian deskriptif kuantitatif. Sifat penelitian ini sebab dan akibat/kausal. Hasil penelitian adalah Ukuran komite tidak berpengaruh signifikan terhadap terhadap Manajemen Laba (Study Empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2018 – 2020).Independensi komite audit tidak berpengaruh signifikan terhadap terhadap Manajemen Laba (Study Empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2018 – 2020).Kualitas audit tidak berpengaruh signifikan terhadap terhadap Manajemen Laba (Study Empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2018 – 2020)

MSMEs Taxation System and Bookkeeping for MSMEs in Sunggal District, Deli Serdang Regency Wiliam, Wiliam; Tina, Agus; Saputri, Khana; Katharina, Ninta; Aruan, Deasy Arisandy; Amir, Afriza; Fitriano, Andre
Wahana Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2024): Edisi Desember
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/wahana.v3i2.697

MSMEs (Micro, Small and Medium Enterprises) are businesses that have a fairly high role, especially in Indonesia, which is still classified as a developing country. With the large number of MSMEs, there will be more job opportunities for the unemployed. In addition, MSMEs can be used as a source of income, especially in rural areas and low-income households. Lack of knowledge about the taxation and bookkeeping system for MSMEs is one of the reasons why MSME actors in Sunggal District, Deli Serdang Regency are reluctant to calculate, pay and report their income. In the socialization carried out by the PKM team, it was found that almost all MSME actors in Sunggal District, Deli Serdang Regency did not understand and did not know how to calculate, pay and report taxes on MSMEs. In addition, MSME actors also still do not use a good bookkeeping system to support MSME business records. The PKM team intends to carry out PKM activities with an approach method through counseling and socialization regarding the taxation and bookkeeping system for MSMEs. Through this PKM activity, it is hoped that it will be beneficial for MSME in Sunggal District, Deli Serdang Regency in the form of increasing knowledge and understanding related to the taxation and bookkeeping systems for MSME.

The Effect of Third Party Funds, Return on Assets, Loan to Deposit Ratio, Capital Adequacy Ratio, Operating Expenses and Operating Income on Credit Distribution in Banking Companies Listed on the Indonesia Stock Exchange Aritonang, Lamria; Katharina, Ninta; Siringo-Ringo, Eko Deswin Miecaels
International Journal of Education, Management, and Technology Vol 3 No 1 (2025): International Journal of Education, Management, and Technology
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ijemt.v3i1.4686

This study aims to determine whether third party funds, return on assets, loan to deposit ratio, capital adequacy ratio and operating expenses of operating income affect the distribution of banking credit. This study is a quantitative study. Sampling was carried out using purposive sampling, therefore there are 26 banking companies included in this category. The hypothesis of this study was tested using multiple linear regression. The results of the study describe various results. The conclusion of the study is that third party funds have an influence on the distribution of banking credit and are not significant while return on assets, loan to deposit ratio, capital adequacy ratio, and operating expenses of operating income do not have an influence and are significant on the distribution of company credit.

THE EFFECT OF CASH TURNOVER, RECEIVABLES TURNOVER, INVENTORY TURNOVER AND COMPANY GROWTH ON PROFITABILITY IN MANUFACTURING COMPANIES IN THE MULTIPLE INDUSTRIAL SECTORS LISTED ON THE INDONESIA STOCK EXCHANGE IN 2018-2020 Vista, Vera; Leandra, Winson Augustin; Katharina, Ninta; Seliamang, Yunelci Martha
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 11 No. 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v11i1.498

The decline of business income is one of the negative impact by the Coronavirus Disease Pandemic or we known as COVID-19 which attack all of the world included Indonesia. Company profitability can be affected by many factors of finance, which all are measured with finance ratio. This research intended to analyze the connection between cash flow, accounts receivable turnover, supply flow and company growth with manufacture company profitability at Industry sector on Indonesia Stock Exchange in 2018-2020. This analyze focus on industry company at Indonesia Stock Exchange in 2018-2020. 42 companies are selected as sample in this research with purposive sampling method. This research done with multiple regression analysis. According to the research, partially the results of the T test has negative connection and significant between profitability and cash turnover, accounts receivable turnover, and company growth also has positive connection and significant between profitability and inventory turnover title. Although with simultaneous the results of the F test, ROA simultaneously influenced significant by cash turnover, accounts receivable turnover, inventory turnover and company growth.

PENGARUH GROSS PROFIT MARGIN, NET PROFIT MARGIN DAN PERTUMBUHAN PENJUALAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2023 Sembiring, Jessi Charina; Sitepu, Wilsa Road Betterman; Katharina, Ninta; Asmara, Lara; Sipahutar, Tetty Tiurma Uli
Akuntansi Prima Vol. 5 No. 2 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.5075

This research is aimed at determining the influence of Gross Profit Margin, Net Profit Margin, and Sales Growth on Profit Growth (in Manufacturing Companies listed on the IDX in 2019-2023). The data used is Secondary Data and the sampling method is purposive sampling, namely carrying out the best assessment to fulfill what has been determined with a sample of 11 companies for 5 years. The research approach uses a quantitative assessment approach. The technique used in the research is a multiple linear analysis technique using the SPSS 26 application. The research results show that gross profit margin, net profit margin, and sales growth have a simultaneous and significant effect on profit growth (in manufacturing companies listed on the BEI in 2019-2023) . Gross Profit Margin partially influences Profit Growth (in manufacturing companies listed on the IDX in 2019-2023). Net Profit Margin has a partial effect on profit growth (in manufacturing companies listed on the BEI in 2019-2023) and sales growth has a partial effect on profit growth (in manufacturing companies listed on the BEI in 2019-2023) Keywords: Gross Profit Margin, Net Profit Margin, Sales Growth, Profit Growth

Co-Authors ., Prianka Agung Anggoro, Muhammad Agustina Alfionita, Vinny Amir, Afriza Andrean, Calvin Anita, Julia Aritonang, Lamria Aruan, Deasy Arisandy Asmara, Lara Buulolo, Fince Aswadi Candra, Jefry Fitriano, Andre Haloman, Josua Frengky Hutabarat, Wilda Sari Junion, Junion Leandra, Winson Augustin Oktaviani, Ribka Rajagukguk, Erlin Dermauli Saputri, Khana Seliamang, Yunelci Martha Sembiring, Jessi Charina Sipahutar, Tetty Tiurma Uli Siringo-Ringo, Eko Deswin Miecaels Sitepu, Wilsa Road Betterman Tambunan , Astri Verina Thengio, Albert Tina, Agus Vista, Vera Widia, Widia Widya Widya, Widya Wiliam, Wiliam Winata, Youngky

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