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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi Bisnis dan Publik Kajian Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Mount Hope Global Economic Journal Journal Accounting International Mount Hope
Wenny Anggeresia Ginting
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN PROPERTY DAN & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK Wenny Anggeresia Ginting
Jurnal Akuntansi Bisnis dan Publik Vol 8 No 1 (2017): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.68 KB)

Abstract

Penelitian ini bertujan untuk mengetahui dan menganalisis pengaruh Laba Bersih, Earning Per Share, dan Return On Asset terhadap harga saham pada perusahaan propertydan real estate yang terdaftar di bursa efek indonesia pada tahun 2012-2015 baik secara simultan maupun parsial. Metoda yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan teknik analisis regresi linier berganda yang tujuannya untuk mengetahui besarnya koefisien regresi yang menunjukkan besarnya pengaruh variabelLaba Bersih, Earning Per Share, dan Return On Assetterhadap harga saham. Data yang digunakan adalah data sekunder. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 80 perusahaan. Penelitian ini menggunakan analisis regresi linear berganda untuk melihat pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkanbahwasecara simultan, Laba Bersih, Earning Per Share, dan Return On Assetberpengaruh terhadap Harga Saham pada perusahaanpropertydan real estate yang terdaftar di Bursa Efek Indonesiauntuk periode 2012-2015. Dan secara parsial juga dapat dilihat bahwa variabel Laba Bersih, Earning Per Share, dan Return On Asset berpengaruh terhadap Harga Saham pada perusahaanpropertydan real estate yang terdaftar di Bursa Efek Indonesiauntuk periode 2012-2015.
Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Wenny Anggeresia Ginting; Munawarah Munawarah
Kajian Akuntansi Volume 20, No.2, 2019
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v20i2.4100

Abstract

Kebijakan dividen adalah keputusan perusahaan untuk membayarkan sebagian atau seluruh laba yang diperoleh kepada pemegang saham yang ditetapkan dalam RUPS (Rapat Umum Pemegang Saham). Variabel independen dalam penelitian ini adalah laba bersih (profitabilitas) yang diukur melalui ROE, arus kas dan utang (leverage) yang diukur melalui DER. Sedangkan variabel dependen dalam penelitian ini adalah kebijakan dividen yang diukur dengan DPR. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis apakah ROE, arus kas dan DER memiliki pengaruh signifikan terhadap DPR pada Perusahaan Jasa dan Investasi yang terdaftar di Bursa Efek Indonesia periode 2012-2014. Penelitian ini menggunakan data sekunder dengan metode studi dokumentasi berupa laporan keuangan tahunan perusahaan dari tahun 2012-2014. Pendekatan yang digunakan dalam penelitian adalah kuantitatif dengan metode pengambilan sampel purposive sampling. Dari total 60 perusahaan, hanya diambil 17 perusahaan yang memenuhi kriteria untuk dijadikan sampel. Teknik analisis data yang digunakan adalah regresi linear berganda. Nilai R Square (R²) adalah 0,328 yang mengindikasikan bahwa variasi variabel kebijakan dividen dapat dijelaskan oleh variasi variabel laba bersih, arus kas, dan utang sebesar 32,8 %. Hasil penelitian menunjukkan bahwa secara simultan laba bersih, arus kas dan utang berpengaruh positif dan signifikan terhadap kebijakan dividen. Secara parsial laba bersih (profitabilitas) tidak berpengaruh signifikan terhadap kebijakan dividen, arus kas berpengaruh positif dan signifikan terhadap kebijakan dividen, dan utang(leverage) berpengaruh signifikan terhadap kebijakan dividen. Kata Kunci : Profitabilitas, Arus Kas, Leverage, Kebijakan Dividen 
Pendampingan Penyusunan Laporan Keuangan pada BUMDES Tatondong Desa Popareng Wenny Anggeresia Ginting; Jerry Sonny Lintong; Ivoletti Merlina Walukow; Estrelita V.Y Waney; Olivia V. Lendeng; Debora J. M Posumah
JURNAL UMBANUA Vol 2 No 1 (2022): JURNAL UMBANUA POLITEKNIK NEGERI MANADO
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.185 KB)

Abstract

BUMDes as an economic institution that is fully managed by village communities is obliged to present SAK ETAP-based financial reports. This is a form of accountability for BUMDes management in managing finances. Through financial reports, the performance of BUMDes management related to financial management can be evaluated. BUMDes financial reports demonstrate the professionalism, transparency, accountability and reputation of BUMDes to other parties with an interest in BUMDes operations. Because many BUMDes administrators do not understand, it is necessary to have technical instructions for preparing BUMDes financial reports. Community Service Activities (PKM) at BUMDes Tatondong, Popareng Village, Tatapaan District, South Minahasa Regency, aims to assist in preparing SAK ETAP-based BUMDes financial reports in order to improve the quality of their performance. The data analysis technique in this research is the participatory discussion method which is carried out in the field. Based on the results of the study, it was shown that the recording (journal) of various transactions carried out in the classification of transactions at BUMDes Tatondong was not in accordance with SAK ETAP. BUMDes Tatondong presents financial reports in only two types, namely balance sheets and income statements, while according to SAK ETAP there are five types, namely balance sheets, income statements, statements of changes in equity, cash flow statements, and notes to financial statements.
Analysis of the Influence of Institutional Ownership, Profitability, Company Size, and Leverage on Tax Avoidance in Registered Consumption Goods Industry on IDX 2019-2021 Siti Dini; William William; Wenny Anggeresia Ginting
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 2 (2023): 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.v6i2.7563

Abstract

The aim of this research is to analyze and test the partial or simultaneous effects of institutional ownership, profitability, company size, and leverage on tax avoidance in the consumer goods industry listed on the IDX in 2019–2021. The study population consisted of 78 consumer goods companies listed on the Indonesia Stock Exchange (IDX), and the study sample consisted of 31 companies using a purposive sampling strategy. The methodology used in this research is a quantitative approach. Analysis using multiple linear regressions is the statistical technique used. The results of the partial t test for tax avoidance show that institutional ownership has an effect. While profitability, firm size, and leverage have no effect. Simultaneous F test for tax avoidance shows that institutional ownership, profitability, firm size, and leverage have no effect. The coefficient of determination of the study is 5.8%, while the remaining 94.2% can use other variables such as sales growth and audit committees which are not used in this study. The conclusion of this study for tax avoidance is tested partially, only institutional ownership has an effect.
Pengaruh Profitabilitas, Likuiditas, Leverage, dan Ukuran Perusahaan Terhadap Kebijakan Dividen pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2018-2021 Cindy Veronica Tehresia; Joiceline Yangga; Keumala Hayati; Wenny Anggeresia Ginting
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 3 (2023): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i3.4084

Abstract

This study aims to determine the effect of profitability, liquidity, leverage, and company size on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data used is sourced from financial data on the Indonesia Stock Exchange through the website www.idx.co.id and has been selected based on predetermined criteria. The population used in this study were manufacturing companies, totaling 214 companies, using purposive sampling, the samples obtained were 40 companies. With this research, it is hoped that it can become a science to help further researchers as well as students or the general public who need a source of information. The results of the study show that simultaneously the variables profitability (ROA), liquidity (CR), leverage (DER), and company size (SIZE) have a significant effect on dividend policy (DPR) in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period.
THE INFLUENCE OF NET PROFIT, FREE CASH FLOW, NET WORKING CAPITAL, FUNDING AND PROFITABILITY ON DIVIDEND POLICY IN FOOD AND BEVERAGE COMPANIES FOR THE 2019-2022 PERIOD Yois Nelsari Malau; Cut Shafira Andini; Angelicca; Wenny Anggeresia Ginting
Mount Hope Economic Global Journal Vol. 2 No. 1 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v2i1.241

Abstract

This research aims to prove and examine the influence of net profit, free cash flow, net working capital, funding and profitability on dividend policy in food and beverage companies listed on the Indonesia Stock Exchange (BEI) in the period 2019 - 2022. This research uses a population of 84 food and beverage companies listed on the Indonesia Stock Exchange in 2019 - 2022. By using purposive sampling techniques, the research samples obtained were 11 companies which were multiplied over 4 years until the number to be used was 44 samples. The results of research using the F test show that the net profit variable, free cash flow variable, net working capital variable, funding variable and profitability variable simultaneously influence dividend policy. The results of the T test show that partially the net profit variable, free cash flow variable, funding variable and profitability variable have an influence and significance on dividend policy. Meanwhile, partially for net working capital there is no influence on dividend policy
THE INFLUENCE OF LIQUIDITY, LEVERAGE, AUDIT TENURE, AUDITOR'S REPUTATION AND COMPANY GROWTH ON GOING ON CONCERN OPINION: Case Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2019 - 2021 Period Novita Sari Br Sianturi; Togiana Situmorang; Yois Nelsari Malau; Wenny Anggeresia Ginting
Journal Accounting International Mount Hope Vol. 2 No. 2 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i2.281

Abstract

The purpose of this research is to determine the influence of Liquidity, Leverage, Audit Tenure, Auditor Reputation and Company Growth on Going on Concern Opinions in Property and Real Estate Companies Listed on the Indonesian Stock Exchange for the 2019 - 2021 Period. Research from June 2022 to April 2023. This approach uses a quantitative approach. The population used is 77 property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. Sampling used the purpose sampling method. The results of this research indicate that Liquidity, Audit Tenure, Auditor Reputation and Company Growth do not have a partially significant influence on Going on Concern Opinion. There is a partially significant influence between Leverage on Going on Concern Opinion. Liquidity, Leverage, Audit Tenure, Auditor Reputation and Company Growth do not have a significant effect on Going on Concern Opinion.
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, SOLVENCY, COMPANY SIZE ON AUDIT REPORT LAG IN BASIC INDUSTRY AND CHEMICAL COMPANIES LISTED ON BEI FOR THE 2019-2021 PERIOD maggie; Mutiara Wijaya; Yois Nelsari Malau; Wenny Anggeresia Ginting
Journal Accounting International Mount Hope Vol. 2 No. 2 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i2.318

Abstract

The Indonesian Stock Exchange (BEI) or Indonesia Stock Exchange (IDX) is a party that organizes and provides systems and facilities to bring together offers to buy and sell securities from other parties. In the IDX there are several company sectors where in this research the basic industrial and chemical company sectors were selected. The company's timeliness in publishing financial reports depends on the auditor's timeliness in completing the report. Timeliness in reporting finances is related to several variables that will be studied so this research aims to determine the influence of profitability, liquidity, solvency and company size on audit report lag in basic industrial and chemical companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples used was 76 companies using quantitative analysis methods. The research technique used was the purposive sampling method. The research results show that (1) profitability has a negative effect on audit report lag, indicating that a high level of profitability can complete the audit process in a shorter time. (2) liquidity has no effect on audit report lag, indicating that a high level of liquidity can delay the publication of financial reports. (3) solvency has a positive effect on audit report lag, it can be indicated that a high level of solvency reflects the company's financial risk, high company financial risk indicates the company is experiencing financial difficulties. (4) company size has a positive effect on audit report lag, indicating that a larger company means it has a good control system so that it can reduce errors in submitting financial reports.
THE INFLUENCE OF TAXPAYER AWARENESS, TAX SANCTIONS, TAXPAYER KNOWLEDGE AND PUBLIC SERVICE ACCOUNTABILITY ON LAND AND BUILDING TAXPAYER COMPLIANCE IN MEDAN CITY AREA Nadya Safitri Br Sembiring; Yois Nelsari Malau; Balqis Gelcya; M. Hafiz Kurniawan; Wenny Anggeresia ginting
Journal Accounting International Mount Hope Vol. 2 No. 4 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i4.574

Abstract

Good public service accountability, sufficient knowledge, and high taxpayer awareness can all promote compliance with land and building taxes. Furthermore, enforcing stringent tax penalties is crucial in boosting this kind of compliance. This study's objective is to examine how compliance of taxpayers with land and construction taxes in Medan City is impacted by awareness of taxpayers, tax penalties, taxpayer knowledge, and public service accountability. Multiple linear regression analysis with 100 samples is the technique employed. The findings demonstrate that taxpayer compliance is significantly improved by awareness and public service accountability. Tax penalties have also been shown to play a role, and taxpayer awareness has a big impact. Simultaneously, Medan City taxpayer compliance with land and construction taxes is significantly impacted by Awareness of taxpayers, taxpayer knowledge, public service accountability, and tax penalties. Building and land taxes compliance in Medan City is significantly impacted by taxpayer awareness, tax penalties, taxpayer awareness and accountability for public service. According to the study's findings, these elements work together to raise tax compliance in the area.
INFLUENCE OF DIVIDEND PAYOUT RATIO, DEBT TO EQUITY RATIO, DECISIONS INVESTMENT AND PROFITABILITY ON FOOD AND COMPANY VALUE DRINK WHICH REGISTERED IN EXCHANGE EFFECT INDONESIA PERIOD 2019 – 2022 Jessy Safitri Sitorus; Beby Adilla; Nursairah Dabutar; Agnes Hesty Demak Panjaitan; Wenny Anggeresia Ginting
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.157

Abstract

This study aims to determine the influence of Dividend Payouts Ratio, Debt To Equity Ratio, Decision investment, Profitability  On the Company Value Population in study This is company consumption sub sector food and beverages for 2019 – 2022 listed on the Indonesia Stock Exchange (IDX) Which amount 31 company Based on research results and discussion about InfluenceDividend Payouts Ratio, Debt To Equity Ratio, Decision investment, Profitability  On the Value of Food and Beverage Companies Registered on Exchange Effect Indonesia Period 2019 – 2022. Can concluded as following: Variable Dividend Payouts Ratio (X1),variable Decision Investment (X3), And Profitability variable (X4) does not have a significant effect on variable Mark Company(Y) on Company Food and Drink Which Registered in Exchange Effect Indonesia 2019 - 2022. Variable Debt to Equity Ratio (X2)influential in a way significant to Company Value (Y) variable in Food and Beverage Companies Which Listed on the Stock Exchange Indonesia 2019 - 2022. Based on results study and discussion Which has obtained that the independent variable (X) is Dividend Payout Ratio, Debt To Equity Ratio, Decision Investment, And Profitability No influential in a way simultaneous tovariable dependent (Y) to Mark Company in Food and Beverage Companies Listed on the Stock Exchange Indonesia Period 2019 -2022.
Co-Authors Agnes Hesty Demak Panjaitan Angelicca Balqis Gelcya Beby Adilla Bella Sherlia Cindy Veronica Tehresia Cut Shafira Andini Debora J. M Posumah Desta Jess Wijaya Telaumbanua Estrelita V.Y Waney Hermanto Hutabalian Ivoletti Merlina Walukow Jenny Indah Dwisyafitri Jerry Sonny Lintong Jessy Safitri Sitorus Jochelyn Chu Joiceline Yangga Keumala Hayati M. Hafiz Kurniawan maggie Mitraya Banjarnahor Monaliska Simamora Munawarah Munawarah Mutiara Wijaya Nadya Safitri Br Sembiring Norsalita Aritonang Novita Sari Br Sianturi Nursairah Dabutar Olivia V. Lendeng Rahmad Rahmad Sari Dewi R Silaban Siti Dini Susan Cornelya Hermina Teng Sauh Hwee Togiana Situmorang Triana William William Yois Nelsari Malau Ys.Wandi Lahagu