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Journal : Akuntansi Prima

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
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

Abstract

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