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All Journal Owner : Riset dan Jurnal Akuntansi Accounting and Management Journal Jurnal Ekonomi Bisnis Manajemen Prima JURNAL MITRA PRIMA Priviet Social Sciences Journal
Ginting, Rasinta Ria
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Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Institusional, dan Komite Audit terhadap Ketepatan Waktu Pelaporan Keuangan dengan Opini Auditor sebagai Variabel Moderasi pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Halawa, Marliyoni; Ginting, Rasinta Ria; Simorangkir, Enda Noviyanti; Helman, Helman; Hutagalung, Galumbang
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 2 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i2.6432

Abstract

The aim of this research is to determine the effect of profitability, company size,institutional ownership, and audit committee on the timeliness of financial reporting with auditor opinion as a moderating variable. The population of this research is 113 non-cyclical consumersector companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. Thesampling method used in this research is purposive sampling, so that 35 sample companies wereobtained during 5 years of observation (2018 - 2022) with 175 unit of analysis. Data wereanalyzed using the SmartPLS data processing program version 4.0. The research results show thatprofitability has no effect on the timeliness of financial reporting. Company size and institutionalownership influence the timeliness of financial reporting. The audit committee has no effect on thetimeliness of financial reporting. With moderation, profitability, company size and institutionalownership are able to be moderated by the auditor's opinion on the timeliness of financialreporting, while the audit committee is not able to be moderated by the auditor's opinion on thetimeliness of financial reporting.
The influence of leadership, discipline, and work motivation on organizational culture with implications for employee performance at the food security, crop production, and horticulture office of North Sumatra Province Batu, Mega Veronika Lumban; Ginting, Rasinta Ria; Romy, Elly
Priviet Social Sciences Journal Vol. 4 No. 10 (2024): October 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v4i10.521

Abstract

The purpose of this study is to examine the relationship between leadership, discipline, and employee motivation at the North Sumatra Provincial Office of Food Security, Food Crops, and Horticulture, as well as their performance in relation to organizational culture. A total of eighty-two employees from the UPTD SBPTH unit of the North Sumatra Provincial Office of Food Security, Food Crops, and Horticulture participated in this study. The participants were randomly selected. Data collection employed a combination of primary data obtained through questionnaires and secondary data gathered from documentary analysis. The study adopted a quantitative approach, and the data were analyzed using SPSS version 25, specifically employing t-tests and the coefficient of determination (R²). The findings of the study indicate that leadership, discipline, motivation, organizational culture, and employee performance are all significantly interrelated. The proposed research model elucidates employee performance at the North Sumatra Provincial Office of Food Security, Food Crops, and Horticulture through the variables of leadership, discipline, motivation, and organizational culture.
PENGARUH PRICE BOOK TO VALUE, EARNING PER SHARE DAN DEBT EQUITY RATIO TERHADAP HARGA SAHAM PERUSAHAAN PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Nasution, Fahri Aswan; Hutagalung, Galumbang; Tarigan, Aremi Evanta; Helman; Ginting, Rasinta Ria; Sutantso, Alex Tribuana; Simanjuntak, Dahnil Anzar
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 7 No. 1 (2025): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v7i1.7461

Abstract

Penelitian ini merupakan penelitian yang dilakukan untuk mengetahui Pengaruh Price Book To Value, Earning Per Share Dan Debt Equity Ratio Terhadap Harga Saham Perusahaan Property, Real Estate Dan Konstruksi Bangunan Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder yang diperolah dari laporan keuangan perusahaan yang diterbitkan di www.idx.co.id. Teknik pengabilan sampel dalam penelitian ini yaitu menggunkan teknik purposive sampling, dengan jumlah objek 10 perusahaan dengan data selama 4 tahun sehingga memiliki jumlah sampel 40 data. Analisis yang dilakukan dalam penelitian ini meliputi analisis statistik deskriptif, uji kualitas data (uji validitas dan reliabilitas), uji asumsi klasik (uji normalitas, multikolinearitas, dan heteroskedastisitas), analisis regresi linear berganda dan pengujian hipotesis dengan uji t serta uji koefisien determinasi (R²). Software yang digunakan untuk melakukan penelitian ini adalah SPSS versi 22. Hasil penelitian ini menunjukkan bahwa Price Book To Value, Earning Per Share, Debt Equity Ratio memiliki pengaruh positif signifikan terhadap harga saham pada perusahaan Property, Konstruksi dan Real Estate yang terdaftar di BEI.
PENGARUH PRICE BOOK TO VALUE, EARNING PER SHARE DAN DEBT EQUITY RATIO TERHADAP HARGA SAHAM PERUSAHAAN PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Nasution, Fahri Aswan; Hutagalung, Galumbang; Tarigan, Aremi Evanta; Helman; Ginting, Rasinta Ria; Sutantso, Alex Tribuana; Simanjuntak, Dahnil Anzar
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 7 No. 1 (2025): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v7i1.7461

Abstract

Penelitian ini merupakan penelitian yang dilakukan untuk mengetahui Pengaruh Price Book To Value, Earning Per Share Dan Debt Equity Ratio Terhadap Harga Saham Perusahaan Property, Real Estate Dan Konstruksi Bangunan Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder yang diperolah dari laporan keuangan perusahaan yang diterbitkan di www.idx.co.id. Teknik pengabilan sampel dalam penelitian ini yaitu menggunkan teknik purposive sampling, dengan jumlah objek 10 perusahaan dengan data selama 4 tahun sehingga memiliki jumlah sampel 40 data. Analisis yang dilakukan dalam penelitian ini meliputi analisis statistik deskriptif, uji kualitas data (uji validitas dan reliabilitas), uji asumsi klasik (uji normalitas, multikolinearitas, dan heteroskedastisitas), analisis regresi linear berganda dan pengujian hipotesis dengan uji t serta uji koefisien determinasi (R²). Software yang digunakan untuk melakukan penelitian ini adalah SPSS versi 22. Hasil penelitian ini menunjukkan bahwa Price Book To Value, Earning Per Share, Debt Equity Ratio memiliki pengaruh positif signifikan terhadap harga saham pada perusahaan Property, Konstruksi dan Real Estate yang terdaftar di BEI.
Pengaruh Earning Before Tax dan interest expense terhadap Net Income pada sektor Perbankan Ginting, Rasinta Ria; Hutagalung, Galumbang; Simorangkir, Enda Noviyanti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2500

Abstract

The research was conducted to comprehensively determine the effect of interest expense and earnings before tax on net income. This study uses a quantitative descriptive approach, with a population of SOEs engaged in financial services represented by PT Bank Rakyat Indonesia (Persero) Tbk. from several banks in Indonesia. The sampling technique uses a probability sample with a purposive sampling method. In addition, the sample data from this company were 20 from the last five years of PT Bank Rakyat Indonesia (Persero) Tbk's financial reporting. which includes Q1, Q2, Q3, and Q4 (Audited). Data analysis using SmartPLS4 software with the study results showed that the interest expense variable significantly affects net income, and earnings before tax significantly affect net income. However, other factors affect the value of net income, which tends to increase, like pro forma profit. Thus H1, H2, and H3 are accepted, which means that there is a significant influence between interest expense, earnings before tax, and net income.
Dampak Covid-19 Terhadap Pelaku Usaha Mikro Kecil Menengah di Keluarahan Cinta Damai Hutagalung , Galumbang; Simorangkir, Enda Noviyanti; Evanta br. Tarigan, Aremi; Siburian , Matondang Elsa; Ginting, Rasinta Ria; Putri, Arie Pratania; Zain , Jenny; S, Merry Rusida
Jurnal Mitra Prima Vol. 5 No. 2 (2023): Jurnal Mitra Prima
Publisher : Mitra prima

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

Abstract

Pandemi Covid-19 yang merebak pada akhir 2019 telah mengguncang berbagai sektor kehidupan, termasuk UMKM di Indonesia yang menjadi salah satu pilar utama perekonomian. Dengan menyumbang sekitar 60% dari PDB nasional dan menyediakan lapangan kerja bagi hampir 97% angkatan kerja, UMKM terdampak cukup parah akibat kebijakan pembatasan sosial dan gangguan pada rantai pasokan. Survei pada April 2020 mengungkapkan bahwa lebih dari separuh pelaku UMKM mengalami penurunan omzet, kesulitan modal, hingga hambatan distribusi. Selain itu, UMKM di sektor ekspor seperti kerajinan tangan dan pariwisata mengalami pukulan paling berat karena penutupan jalur perdagangan internasional. Krisis ini memaksa para pelaku UMKM untuk cepat beradaptasi, terutama dengan memanfaatkan teknologi digital agar tetap relevan di tengah perubahan pola konsumsi. Artikel ini membahas lebih lanjut tentang dampak pandemi terhadap UMKM, strategi yang mereka terapkan untuk bertahan, serta pentingnya inovasi dan kolaborasi untuk memastikan keberlanjutan usaha dalam masa sulit ini.
Co-Authors Arie Pratania Putri Batu, Mega Veronika Lumban Enda Noviyanti Simorangkir Evanta br. Tarigan, Aremi Halawa, Marliyoni Helman Helman Helman, Helman Hutagalung , Galumbang Hutagalung, Galumbang Nasution, Fahri Aswan Romy, Elly S, Merry Rusida Siburian , Matondang Elsa Simanjuntak, Dahnil Anzar Sutantso, Alex Tribuana Tarigan, Aremi Evanta Zain , Jenny