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All Journal Jurnal Paradigma Ekonomika Jurnal Riset Akuntansi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) SULTANIST: Jurnal Manajemen dan Keuangan Jurnal Edueco Jurnal Mantik Majalah Ilmiah Warta Dharmawangsa Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara SOSEK: Jurnal Sosial dan Ekonomi Akuntansi Prima Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Wahana Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Priviet Social Sciences Journal International Journal of Education, Management, and Technology
Ninta Katharina
Universitas Prima Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.488 KB) | DOI: 10.34012/japri.v10i1.986

Abstract

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
Analisis Pengaruh Tunneling Incentive Pajak Dan Kepemilikan Asing Terhadap Penerapan Transfer Pricing Pada Perusahaan Lq45 Yang Terdaftar di Bei Ninta Katharina
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i2.9343

Abstract

Transfer pricing is the price in which products or services from a division are transferred to other divisions within the same company or between companies that have a special relationship. The purpose of this study is to determine and examine the effect of tunneling incentives, taxes and foreign ownership on the application of transfer pricing on LQ45 companies listed on the IDX for the period 2018-2020. The population in this study is the LQ45 companies listed on the BEI totaling 45 companies using the saturated method where all populations are sampled in the study. The method in this study uses 3 methods of analysis, namely classical assumption test, hypothesis testing and multiple linear regression test. The results of this study state that simultaneously, tunneling incentives, taxes and foreign ownership have a significant and significant effect on the implementation of transfer pricing in LQ45 companies listed on the IDX. Partially, foreign ownership and taxes can have a significant and significant effect on the implementation of transfer pricing on LQ45 companies listed on the IDX, while tunneling incentives have no and significant effect on the implementation of transfer pricing on LQ45 companies listed on the IDX.
PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Ninta Katharina; Christine Christine; Ferida Wijaya; Chryseis Clarissa Clorinda
Jurnal Warta Dharmawangsa Vol 15, No 1 (2021)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v15i1.1055

Abstract

Pengaruh promosi, harga dan loyalitas pelanggan terhadap keputusan pembelian produk minyak gemuk di PT. Cipta Sarana Jaya Abadi Putri Yosevina Purba; Ninta Katharina; Ricky Govindo; Rico Gunawan
Jurnal Paradigma Ekonomika Vol. 16 No. 4 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i4.13077

Abstract

This study aims to analyze the effect of promotion, price, and customer loyalty on purchasing decisions of fat. The research sample was 75 customers of PT. Cipta Sarana Jaya Abadi was taken by random sampling. The analysis tool uses multiple regression models. The study results found that the purchasing decision of grease was significantly influenced by promotion, price, and customer loyalty. Based on this, the company needs to increase promotions and the best prices for customers and prospective customers and provide satisfactory services to increase customer loyalty to repeat or continuous purchases.
Influence Capital Structure, Liquidity, Size the Company, Debt Policy and Profitability towards Corporate Value on Property Company, Real Estate and Building Construction Listed on the Stock Exchange Indonesia Period 2016-2019 Ninta Katharina; Albert Wijaya; Juliana Juliana; Valen Avelina
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.1919

Abstract

Property issuers must be prepared to face another year of sluggish market where after three years there has been a continuous cycle of weakness. The purpose of this research is to see the influence. Capital Structure, Liquidity, Company Size, Debt Policy and Profitability against Company Value in property companies, re-evaluation and construction of buildings listed on the Indonesia Stock Exchange for the 2016-2019 Period. Quantitative research approach. This type of descriptive quantitative research. The nature of this research is due and effect / causal. The population in this study were 83 types of property, real estate, and building construction companies listed on the Indonesia Stock Exchange for the 2016-2019 Period. The sample is 23 companies. The result is that the capital structure has no partial effect on company value in companies, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 Period. Liquidity does not partially affect the value of property, real estate and building construction companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The size of the company does not have a partial effect on the value of the company in property, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period. The debt policy does not have a partial effect on company value in property, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period. Profitability has a partial effect on company value in property, real estate, and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period. Capital structure, liquidity, company size, debt and profitability simultaneously influence the value of the company in property, real estate and building construction listed on the Indonesia Stock Exchange for the 2016-2019 period.
Pengaruh Pertumbuhan Penjualan, Current Ratio, Debt To Equity Ratio, Ukuran Perusahaan, Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Ninta Katharina; Graccella Graccella; Andy Putra; Vinny Vica Yoanna
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1887

Abstract

Returnl Onl Assetl (ROA) is one of the variable which is used to see the capability of a company in order to obtained profit from the assets that it owns. The purpose of this research is to see the effect of Sales Growth, Current Ratio, Debt to Equity Ratio, Firm Size, and Inventory Turnover against Return On Asset, This type of research is quantitative descriptive with secondary data sources, selection of the sample in this research is using purposive sampling method and this research test method is using multiple linear regression analysis method. The amount of population in this research is 84 consumer goods industry sector companies that registered in Indonesia Stock Exchange (IDX) in 2017-2019. Based on the research results we can conclude that Growth Sales, Current Ratio, Debt to Equity Ratio, Firm Size, and Inventory Turnover simultaneously have a significant and positive effect against Returnl Onl Asset. Meanwhile, only Debt to equity Ratio that partially has a positive effect against Return On Asset, while Growth Sales, Current ratio, Firm Size, and Inventory Turnover have no significant effect against Return On Asset. Keywords : Growth Sales, Current Ratio, Debt to Equity Ratio, Firm Size, Inventory Turnover.
Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas. Pertumbuhan Perusahaan , Dan Leverage Terhadap Kebijakan Dividen Pada Industri Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 Cristina Cristina; Jackline Jackline; Delfina Gotami; Patricia Patricia; Ninta Katharina
SOSEK : Jurnal Sosial dan Ekonomi Vol 2, No 2 (2021): Juli - Oktober
Publisher : SOSEK : Jurnal Sosial dan Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/sosek.v2i2.102

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, profitabilitas, likuiditas, pertumbuhan perusahaan dan leverage terhadap kebijakan dividen pada industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Dengan metode pengambilan sampel purposive sampling, sampel sebanyak 12 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2019 dikali tiga tahun penelitian. Jenis data yang digunakan di dalam penelitian adalah data sekunder. Data sekunder berupa laporan keuangan perusahaan industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2019 dengan website www.idx.co.id. Hasil penelitian menunjukan ukuran perusahaan, profitabilitas, likuiditas. pertumbuhan perusahaan dan leverage berpengaruh dan signifikan secara simultan terhadap kebijakan dividen pada industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Secara parsial ukuran perusahaan tidak berpengaruh dan tidak signifikan terhadap kebijakan dividen pada industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Profitabilitas tidak berpengaruh dan tidak signifikan secara parsial terhadap kebijakan dividen pada industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Likuiditas berpengaruh dan signifikan secara parsial terhadap kebijakan dividen pada industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Pertumbuhan perusahaan tidak berpengaruh dan tidak signifikan secara parsial terhadap kebijakan dividen pada industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Leverage berpengaruh dan signifikan secara parsial terhadap kebijakan dividen pada industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2019.
The Influence of Corporate Social Responsibility, Company Size, Capital Structure, Profitability and Leverage on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017-2019 Mega Agus Thio; Ninta Katharina
Jurnal Mantik Vol. 5 No. 2 (2021): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jurnalmantik.Vol5.2021.1478.pp1140-1146

Abstract

The purpose of this research is to determine the effect of CSR, Company Size, Capital Structure, Profitability and Leverage on Firm Value in manufacturing companies. In the implementation of this study, the population used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. In this study, the sampling technique used was purposive sampling. The data used is secondary data, with documentation study techniques. The method of data analysis is multiple linear regression. Based on the results of the study, it shows that CSR and Profitability have an effect on Firm Value, while Company Size, Capital Structure and Leverage have no significant effect on Firm Value.
PENGARUH OPINI AUDIT, PERGANTIAN MANAJEMEN, PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI MODERASI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Mika Ria Marbun; Resa Oktalim Simarmata; Ninta katharina
Jurnal Edueco Vol. 5 No. 1 (2022): Juni
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh variabel opini audit, pergantian manajemen, pertumbuhan perusahaan terhadap auditor switching dengan financial distress sebagai variabel moderasi. Populasi pada penelitian ini 20 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Teknik pengambilan sampel menggunakan purposive sampling, diperoleh 16 sampel selama tiga tahun pengamatan sehingga menghasilkan 48 unit analisis. Data penelitian berdasarkan laporan keuangan yang telah diaudit, laporan auditor independen dan laporan tahunan perusahaan yang terdapat di website www.idx.co.id. Metode analisis data yaitu statistik deskriptif, regresi logistik dan Moderated Regression Analysis menggunakan SPSS versi 19. Hasil penelitian adalah opini audit secara parsial (sendiri) berpengaruh signifikan terhadap auditor switching. Pergantian manajemen tidak berpengaruh terhadap auditor switching, Pertumbuhan perusahaan tidak berpengaruh terhadap auditor Switching, variabel opini audit, pergantian manajemen, pertumbuhan perusahaan secara bersama-sama (simultan) tidak mempunyai pengaruh signifikan terhadap auditor switching. Finansial distress tidak dapat memoderasi pengaruh opini audit terhadap auditor switching.. Variabel finansial distress tidak dapat memoderasi pengaruh pergantian manajemen terhadap auditor switching. Variabel finansial distress tidak dapat memoderasi pengaruh pertumbuhan perusahaan terhadap auditor switching.
Pengaruh CAR, FDR, NPF dan Firm Size Terhadap Profitabilitas Bank Umum Syariah Di Indonesia (Periode Tahun 2018-2020) Ninta Katharina; Nelly Novita
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 2 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i2.521

Abstract

Bank syariah memperlihatkan bukti dirinya selaku lembaga keuangan yang bisa mempertahankan dirinya ditengah krisis ekonomi yang kian parah. Penelitiannya ini membawa tujuan yakni guna pengujian Pengaruhnya CAR, FDR, NPF, Firm Size pada Profitabilitas Bank Umum Syariah di Indonesia (Periode 2018-2020). Jenis penelitiannya yang dipakai ialah penelitian kuantitatif yang sifatnya deskriptif. Populasi yang digunakan disini ialah seluruh perusahaan perbankan yang listed di BEI semenjak tahun 2018 hingga 2020. Jumlah populasi disini berjumlah 11 perbankan. Sampel sebanyak 36 data. Terkait analisisnya dipergunakan metode regresi linear berganda. Hasilnya didapat CAR memberi pengaruhnya pada Profitabilitas. Financing to Depost Ratio tidak memberi pengaruhnya pada Profitabilitas. Firm Size tidak memberi pengaruhnya pada Profitabilitas. CAR, FDR, NPF dan Firm Size memberi pengaruhnya pada Profitabilitas Bank Umum Syariah di Indonesia (Periode 2018- 2020). Kata Kunci : Capital Adequacy Ratio, Financing to Depost Ratio, Non Performing Financing dan Firm Size dan Profitabilitas.
Co-Authors ., Prianka Afriza Amir Afriza Amir Agung Anggoro, Muhammad Agus Tina Agus Tina Agustina Albert Thengio Albert Wijaya Alfionita, Vinny Amir, Afriza Andrean, Calvin Andy Putra Angelin Effendi Anita, Julia Aprilia Paskalita Panjaitan Aritonang, Lamria Aruan, Deasy Arisandy Asmara, Lara Astri Verina Tambunan Buulolo, Fince Aswadi Calvin Andrean Candra, Jefry Cecilia Celesta Christine Christine Chryseis Clarissa Clorinda Cristina Cristina Cristine Ester Manurung Daulina Fransiska Siburian Delfina Gotami Desri Foryani Saragih Dobinikus Gulo Eko Deswin Miechaels Siringo-Ringo Eko Deswin Miechaels Siringo-Ringo Elsa Dwi Suryani Pasaribu Emiya Lora Anjari Br Ginting Evinawati Purba Evodina Naomi Christina Manalu Ferida Wijaya Fitri Yana Sari Fitriano, Andre Frans Kevin Jamot Pahotton Sormin Ginting, Emiya Lora Anjari Br Graccella Graccella Haloman, Josua Frengky Hutabarat, Wilda Sari Jackline Jackline Jefry Candra Jeslyn Jessi Charina Sembiring Jessy Safitri Sitorus Josua Frengky Haloman Julia Anita Juliana Juliana Junion Junion Junion, Junion Karlina Celia Khana Saputri Kristi Endah Dilosa Ginting Lara Asmara Leandra, Winson Augustin Lidya Natalia Pasaribu Manalu, Evodina Naomi Christina Mega Agus Thio Mika Ria Marbun Nelly Novita Nina Ariani Sitepu Nyo, Yunita Oktaviani, Ribka Patricia Patricia Pingki Handayani Prianka . Purba, Syafiqoh Khalillah Ichsal Putri Yosevina Purba Rahmat Alamsyah Harahap Rajagukguk, Erlin Dermauli Resa Oktalim Simarmata Ricky Govindo Rico Gunawan Rosmegawati Rosmegawati Ruthefika Maydebora Saragih Seliamang, Yunelci Martha Sembiring, Jessi Charina Sesilia Nina Riani Br.saragih Shinta Bella Wijaya Shintia Hakim Siburian, Daulina Fransiska Sipahutar, Tetty Tiurma Uli Siringo-Ringo, Eko Deswin Miecaels Siringo-Ringo, Eko Deswin Miechaels Sitepu, Nina Ariani Sitepu, Wilsa Road Betterman Sobirin Sobirin Sri Meliati Sitanggang Syafiqoh Khalillah Ichsal Purba Tambunan , Astri Verina Tetty Tiurma Uli Sipahutar Thengio, Albert Timotius Valentino Purba Tina, Agus Umi Kalsum Valen Avelina Valencia Valencia Vinny Alfionita Vinny Vica Yoanna Vista, Vera Viviana Indri Widia Widia Widia, Widia Widya Widya Widya Widya, Widya widya, Widya Indah Patricia Sitorusi Wiliam, Wiliam William Wilsa Road Betterman Sitepu Winata, Youngky Wirda Lilia Yeslika Br Bangun Youngky Winata Yunelci Martha Seliamang yunelci, Yunelci Marta Seliamang Yunita Nyo