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

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.747 KB) | DOI: 10.31955/mea.v5i2.1054

Abstract

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

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.747 KB) | DOI: 10.31955/mea.v5i3.1359

Abstract

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

Abstract

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 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
Analisis Faktor – Faktor Yang Mempengaruhi Financial Distress Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdapat Di BEI Ruthefika Maydebora Saragih; Frans Kevin Jamot Pahotton Sormin; Aprilia Paskalita Panjaitan; Ninta Katharina; Yunelci Martha Seliamang
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10178

Abstract

Financial distress merupakan suatu kondisi penyebab kebangkrutan yang paling sering dihadapi oleh suatu perusahaan. Suatu kondisi dimana perusahaan tidak dapat melunasi hutang atau kewajiban financialnya sehingga perusahaan tersebut terancam bangkrut disebut financial distress. Ada berbagai faktor yang mempengaruhi situasi financial distress suatu industri terutama perusahaan manufaktur sektor industri barang konsumsi. Variabel independen diukur dengan arus kas operasi, profitabilitas, likuiditas, dan leverage. Populasi penelitian adalah berupa perusahaan disektor industri barang konsumsi yang terdata di Bursa Efek Indonesia tahun 2018 – 2019. Penelitian ini menggunakan metode purposive sampling dalam pengambilan sampel, sehingga terdapat 29 perusahaan yang memenuhi kriteria. Metode analisis memakai analisis regresi linera berganda dengan memanfaatkan software SPSS versi 23. Hasil penelitian menyatakan arus kas operasi, profitabilitas, dan likuiditas memiliki pengaruh akan financial distress pada perusahaan manufaktur sektor industri barang konsumsi di BEI periode 2018 – 2021 bernilai signifikansi kurang dari 5% (<0,05), sedangkan leverage menunjukkan hasil tidak memiliki pengaruh terhadap financial distress bernilai signifikansinya lebih dari 5% (>0.05).
Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Dan Opini Audit Terhadap Audit Delay Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Yeslika Br Bangun; Ninta Katharina; Eko Deswin Miechaels Siringo-Ringo
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10939

Abstract

The inspiration that drives this examination is to find out the impact of organization size, productivity, dissolvability, and review assessment on review deferral at the transportation association listing the Indonesian Stock Exchange for the period 2020-2022. Any authority utilizes information from the annual budget report obtained by the IDX. The technique for examining utilizes reason examination. The tests used consist of classical assumption tests, specifically normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, panel data regression tests, coefficients (R2), partial hypotheses (T), simultaneous hypotheses (F). Audit Delay is simultaneously significantly influenced by Company Size, Profitability, Solvency, and Audit Opinion. The results of the examination are company parameters, profitability, audit opinion has no impact on audit delay, solvency has an impact on audit delay.
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)

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
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