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All Journal International Journal of Public Budgeting, Accounting and Finance Accounting and Business Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Bisnis Mahasiswa JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Socius: Social Sciences Research Journal Jurnal Ekonomi Bisnis Digital
Hasibuan, Thezar Fiqih Hidayat
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THE INFLUENCE OF CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN, NET INTEREST MARGIN, AND OPERATIONAL EFFICIENCY RATIO ON SHARE PRICES WITH RETURN ON ASSETS AS AN INTERVENING VARIABLES IN BANKING COMPANY LISTED ON THE IDX Hasibuan, Thezar Fiqih Hidayat
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

This study aims to examine the effect of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non Performing Loans (NPL), Operational Efficiency Ratio (BOPO) on Return on Assets (ROA). Testing the effect of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non Performing Loans (NPL), Operational Efficiency Ratio (BOPO), Return on Asset (ROA) on Stock Prices. Test the effect of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non Performing Loans (NPL), Operational Efficiency Ratio (BOPO) on Stock Prices through Return on Assets (ROA) as an intervening variable . The object of this research is 44 banking companies listed on the Indonesia Stock Exchange from 2014-2018. The sample was selected using purposive sampling method, namely 25 companies. The analysis method used in this research is multiple linear regression analysis and path analysis. The results of this study indicate that the variable Net Interest Margin (NIM), Non Performing Loan (NPL), Operational Efficiency Ratio (BOPO) has a direct influence on the variable Return on Assets (ROA). Meanwhile, the variable Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) do not have a direct effect on the variable Return on Assets (ROA). The variable Net Interest Margin (NIM), Non Performing Loan (NPL), Operational Efficiency Ratio (BOPO), and Return on Asset (ROA) have a direct influence on the variable Stock Price. while the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) variables do not have a direct effect on the Share Price variable. The variable Net Interest Margin (NIM), Operational Efficiency Ratio (BOPO) has an influence on the variable Stock Price through the variable Return on Assets (ROA). Meanwhile, the variable Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) had no influence on the variable stock price through Return on Assets (ROA).
THE INFLUENCE OF VIRAL MARKETING, BRAND IMAGE, FOOD QUALITY AND FOOD PRICE MIXUE ON REPEAT ORDERS FOR GEN Z CONSUMERS IN MEDAN CITY Sherly, Sherly; Qian, Violyn; Lubis, Fajar Rezeki Ananda; Hasibuan, Thezar Fiqih Hidayat
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.711

Abstract

The objective of this study is to investigate how Viral Marketing, Brand Image, Food Quality, and Food Price affect Repeat Orders at Mixue Medan. This study falls under the category of quantitative research. The research will involve all customers who have bought items at Mixue in Medan City in 2022, a population too vast to quantify. With 18 question items in the research, a minimum of 90 samples will be needed. The findings from the study indicate that the initial hypothesis has been confirmed, namely Viral Marketing influences Repeat Orders at Mixue Medan, the second hypothesis is accepted, namely Brand Image influences Repeat Orders at Mixue Medan, the third hypothesis is accepted, namely Food Quality influences Repeat Orders at Mixue Medan, the fourth hypothesis is accepted, namely Food Price influences Repeat Orders in Mixue Medan and the fifth hypothesis is that Viral Marketing, Brand Image, Food Quality and Food Price influence Repeat Orders in Mixue Medan.
The Influence of Financial Ratio on Stock Return of Mining Companies Listed on IDX For The 2018-2021 Period Pratama, Oscar Jovi; Hasibuan, Thezar Fiqih Hidayat
Accounting and Business Journal Vol 5 No 2 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5i2.4680

Abstract

The aim of this research is to determine the influence of Current Ratio (CR), Debt to Asset Ratio (DAR), and Earning per Share (EPS) on stock returns of coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2018-2021. This type of research is a causal effect with a quantitative approach. The sample for this research is 84 sample data consisting of 21 financial reports for 4 years of research. The type of data in this research is secondary data. The analytical method in this research uses multiple regression analysis with CR research results partially having a positive and significant effect on stock returns, DAR partially having a negative and significant effect on stock returns, and EPS having no effect on stock returns and the results of the F test having a positive and significant effect .
Pengaruh Volume Penjualan dan Harga Jual Terhadap Profitabilitas Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Pratama, Ramadhan Indi; Hasibuan, Thezar Fiqih Hidayat
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 4 (2024): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14041351

Abstract

This study describes the rice sub-sector companies listed on the Indonesia Stock Exchange in 2020-2023.The purpose of this study is to determine the influence of sales volume and selling price on profitability in rice sub-sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sample used in this study is 32 data from financial statements and annual reports for the 2020- 2023 period. The classic assumption test used in this study is by using the normality test, multicollinearity test, heterokedasticity test and autocorrelation test. The data analysis used to test the hypothesis is using multiple linear regression analysis techniques. Based on the results of this study, it shows that (1) Sales Volume partially has a positive and significant effect on Profitability, shown by a tcount value of 3.145 a ttable value of 2.048 with a significance value of 0.004 0.05; (2) Selling Price partially does not have a positive and significant effect on Profitability, shown by a tcal value of 0.790 a ttable value of 2.036 with a significance value of 0.436 0.05; (3) Sales Volume and Selling Price simultaneously affect Profitability, shown by the value of Fcal 5.017 Ftable 3.25 with a significance of 0.013 0.05.
The Influence of Financial Ratios on Tax Avoidance Sembiring, Anggata Pradija; Hasibuan, Thezar Fiqih Hidayat; Siregar, Retnawaty
Accounting and Business Journal Vol 6 No 2 (2024): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v6iNumber 2.4819

Abstract

This study aims to determine the extent of the influence of Sales Growth, Return on Assets, and Capital Intensity on Tax Avoidance in plantation sector companies listed on the Indonesia Stock Exchange from 2019 to 2022. This type of research is causal effect with a quantitative approach, and the sample data in this study amounts to 64, which represents data from 16 financial reports over the 4-year research period. The type of data in this study is secondary data. The analysis method used in this study is multiple regression analysis. The research results show that Sales Growth has a partially positive and significant effect on Tax Avoidance, Return on Assets (ROA) has a partially positive and significant effect on Tax Avoidance, and Capital Intensity has a negative and significant effect on Tax Avoidance. The F-test results indicate a positive and significant influence.
D PENGARUH MODERNISASI ADMINISTRASI PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA UPT. SAMSAT LUBUK PAKAM Br. Sembiring, Dwi Savetri; Hasibuan, Thezar Fiqih Hidayat
Jurnal Ekonomi Bisnis Digital Vol 2 No 2 (2023): Artikel Riset Juli 2023
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v2i2.248

Abstract

This study aims to determine the effect of modernization of tax administration and tax sanctions on motor vehicle taxpayer compliance at the UPT. Samsat Lubuk Pakam. The type of research used in this research is quantitative. The population in this study is 97,800 motor vehicle taxpayers at UPT. Samsat Lubuk Pakam and the sample in this study were 100 motor vehicle taxpayer respondents at the UPT. Samsat Lubuk Pakam. The technique used by researchers for data collection is a survey method using questionnaire media (questionnaire). Data analysis used in this study was validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis test, t test, f test, and R2 test. The results showed that the effect of modernization of tax administration had a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions have a positive and significant effect on motor vehicle taxpayer compliance Based on the test rules it can be concluded that simultaneously the effect of modernization and tax sanctions has a positive and significant effect on motor vehicle taxpayer compliance.
Analisis Penerapan Layanan E-Samsat, Samsat Keliling dan Samsat Drive Thru terhadap Penerimaan Pajak Kendaraan Bermotor, Periode 2019-2022 di UPT PPDRD Medan Kaur, Soniya; Sagala, Indah Cahya; Hasibuan, Thezar Fiqih Hidayat; Rahman, Fauziah
Jurnal Bisnis Mahasiswa Vol 5 No 3 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.605

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan layanan E-SAMSAT, Samsat Keliling, dan Samsat Drive Thru terhadap penerimaan pajak kendaraan bermotor di UPT PPDRD Medan selama periode 2019-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan penerimaan pajak dan dokumentasi resmi UPT PPDRD Medan. Analisis data dilakukan dengan metode analisis regresi linear berganda untuk mengukur pengaruh masing-masing layanan terhadap penerimaan pajak. Hasil penelitian menunjukkan bahwa penerapan layanan E-SAMSAT, Samsat Keliling, dan Samsat Drive Thru memberikan kontribusi positif terhadap peningkatan penerimaan pajak kendaraan bermotor. Di antara ketiga layanan tersebut, layanan E-SAMSAT memiliki pengaruh paling signifikan dalam meningkatkan kepatuhan wajib pajak dan penerimaan pajak kendaraan bermotor. Temuan ini memberikan implikasi bagi pemerintah daerah untuk terus mengembangkan inovasi layanan berbasis teknologi dalam meningkatkan efisiensi dan efektivitas pengelolaan pajak kendaraan bermotor.
The Effect of Current Ratio and Account Receivable Turnover on Return On Assets in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period Nia Apriyani Pinem; Hasibuan, Thezar Fiqih Hidayat
Jurnal Ekonomi Bisnis Digital Vol 2 No 2 (2023): Artikel Riset Juli 2023
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v2i2.290

Abstract

This study aims to determine whether "The Effect of Current Ratio and Account Receivable Turnover on Return On Assets in Food and Beverage Companies Listed on the Indonesian Stock Exchange for the 2019-2021 Period". The research design used in this study is an associative method with a quantitative approach. The population in this study is that there are 21 companies that are included in the Food and Beverage company sub-sector for the 2019-2021 period. The sample in this study was 13 companies which over a period of 3 years totaled 39 samples to be used in this study. The results of this study indicate that the Current Ratio partially has a significant effect on Return On Assets. Receivable Account Turnover partially has a significant effect on Return On Assets. Current Ratio and Account Receivable Turnover simultaneously have a significant effect on the dependent variable (Return On Assets).
Pengaruh Pendapatan Premi, Hasil Investasi dan Pertumbuhan Aset terhadap Laba Perusahaan Asuransi pada Perusahaan Asuransi Jiwa Yang Terdaftar di Bursa Efek Indonesia periode 2020-2023 Situmorang, Astuti; Ananda, Rana Fatinah; Rahman, Fauziah; Hasibuan, Thezar Fiqih Hidayat
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 10, No 1 (2025): February 2025, Disaster and Disease in History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v10i1.33827

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh pendapatan premi, hasil investasi dan pertumbuhan aset terhadap laba. Berdasarkan hipotesis penelitian yang telah ditentukan diketahui bahwa pendapatan premi, hasil investasi dan pertumbuhan aset berpengaruh positif dan signifikan terhadap laba. Jenis penelitian kuantitatif dengan pendekatan asosiatif kausal. Jumlah populasi sebanyak 15 perusahaan sektor asuransi dengan teknik purposive sampling sebanyak 12 perusahaan dalam kurun waktu 4 tahun dengan jumlah data sebanyak 48 data. Teknik pengolahan dana menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial pendapatan premi berpengaruh positif dan signifikan terhadap laba, hasil investasi berpengaruh positif dan signifikan terhadap laba dan pertumbuhan aset tidak berpengaruh terhadap laba dan secara simultan pendapatan premi, hasil investasi dan pertumbuhan aset berpengaruh positif dan signifikan terhadap laba.
Co-Authors Ananda, Rana Fatinah Br. Sembiring, Dwi Savetri Kaur, Soniya Lubis, Fajar Rezeki Ananda Nia Apriyani Pinem Pratama, Oscar Jovi Pratama, Ramadhan Indi Qian, Violyn Rahman, Fauziah Sagala, Indah Cahya Sembiring, Anggata Pradija sherly sherly Siregar, Retnawaty Situmorang, Astuti