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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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Journal : Akuntansi Prima

 1 
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 Jessi Charina Sembiring; Wilsa Road Betterman Sitepu; Ninta Katharina; Lara Asmara; Tetty Tiurma Uli Sipahutar
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
PENGARUH KINERJA KEUANGAN, PERSEPSI INVESTOR, MANAJEMEN PERUSAHAAN, DAN KONDISI EKONOMI TERHADAP PERTUMBUHAN PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONEISA (BEI) Sobirin, Sobirin; widya, Widya Indah Patricia Sitorusi; Ninta, Ninta Katharina; yunelci, Yunelci Marta Seliamang
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6998

Abstract

Studi ini berfokus pada upaya untuk memperoleh informasi bagaimana kinerja keuangan, persepsi investor, manajemen perusahaan, dan kondisi ekonomi mempengaruhi pertumbuhan perusahaan infrastruktur yang tercatat di (BEI) pada kurun waktu 2021-2023. Studi ini menerapkan analisis regresi linier menggunakan metode kuantitatif. Statistik pada studi ini didapatkan melalui laporan keuangan perusahaan yang tercatat di BEI. Kesimpulan penelitian menjelaskan yakni setiap variabel bebas menyebabkan dampak yang signifikan kepada pertumbuhan perusahaan. Pertumbuhan perusahaan dipengaruhi secara positif dan signifikan oleh faktor kinerja keuangan, persepsi investor, manajemen perusahaan, dan kondisi ekonomi. Semua variabel secara bersamaan memiliki pengaruh yang signifikan kepada variabel Y yaitu pertumbuhan perusahaan berdasarkan hasil uji F. Sebesar 60% variabilitas pertumbuhan perusahaan dapat dijelaskan oleh variabel kinerja keuangan, persepsi investor, manajemen perusahaan, dan kondisi ekonomi yang disajikan melalui nilai Adjusted R Square sebesar 0,600. Adapun 40% selebihnya terpengaruh oleh aspek lain yang tidak dianalisis dalam studi ini.
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
PENGARUH KINERJA KEUANGAN, PERSEPSI INVESTOR, MANAJEMEN PERUSAHAAN, DAN KONDISI EKONOMI TERHADAP PERTUMBUHAN PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONEISA (BEI) Sobirin, Sobirin; widya, Widya Indah Patricia Sitorusi; Ninta, Ninta Katharina; yunelci, Yunelci Marta Seliamang
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6998

Abstract

Studi ini berfokus pada upaya untuk memperoleh informasi bagaimana kinerja keuangan, persepsi investor, manajemen perusahaan, dan kondisi ekonomi mempengaruhi pertumbuhan perusahaan infrastruktur yang tercatat di (BEI) pada kurun waktu 2021-2023. Studi ini menerapkan analisis regresi linier menggunakan metode kuantitatif. Statistik pada studi ini didapatkan melalui laporan keuangan perusahaan yang tercatat di BEI. Kesimpulan penelitian menjelaskan yakni setiap variabel bebas menyebabkan dampak yang signifikan kepada pertumbuhan perusahaan. Pertumbuhan perusahaan dipengaruhi secara positif dan signifikan oleh faktor kinerja keuangan, persepsi investor, manajemen perusahaan, dan kondisi ekonomi. Semua variabel secara bersamaan memiliki pengaruh yang signifikan kepada variabel Y yaitu pertumbuhan perusahaan berdasarkan hasil uji F. Sebesar 60% variabilitas pertumbuhan perusahaan dapat dijelaskan oleh variabel kinerja keuangan, persepsi investor, manajemen perusahaan, dan kondisi ekonomi yang disajikan melalui nilai Adjusted R Square sebesar 0,600. Adapun 40% selebihnya terpengaruh oleh aspek lain yang tidak dianalisis dalam studi ini.
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 Delfina Gotami Desri Foryani Saragih Dobinikus Gulo Eko Deswin Miechaels Siringo-Ringo Eko Deswin Miechaels Siringo-Ringo Elsa Dwi Suryani Pasaribu Evinawati Purba 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 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 Saputri, Khana 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 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