Article Per Year (5 Year)
p-Index From 2021 - 2026
1.259
P-Index
This Author published in this journals
All Journal Quantitative Economics Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial Pareto : Jurnal Riset Manajemen dan Bisnis Rowter Journal
Tetty Tiurma Uli Sipahutar
Unknown Affiliation
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Rowter Journal

 1 
The Influence of the Value Relevance of Accounting Information, Investment Decisions on Company Value and Inflation with Dividend Policy as an Intervening Variable in Banking Companies in 2016-2020 Tetty Tiurma Uli Sipahutar; Tiffany Patricia; Stevany Ang; Ria Manurung
Rowter Journal Vol 3 No 1 (2024): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v3i1.1090

Abstract

This research is motivated by an increase in the average book value every year for the last five years in banking companies, which is caused by stable regional inflation that has occurred in the last decade and the high value of dividends given by companies to investors. The increase in the company's book value was due to the relevance of the value of accounting recording information within the company and investment value decisions made by banking companies in developing their companies as well as the increase in the number of investors. The aim of this research is to analyze the influence of the value relevance of accounting information, investment decisions on company value and inflation with dividend policy as an intervening variable in banking companies in 2016-2020. This research uses quantitative research. Data collection was carried out using secondary data from financial reports. The respondents in this research were 35 banking companies using a purposive sampling method. The relevance of the value of accounting information has a negative and significant effect on company value with dividend policy as an intervening variable. Investment decisions have a negative and insignificant effect on company value with dividend policy as an intervening variable. The relevance of the value of accounting information has a positive and significant effect on inflation with dividend policy as an intervening variable. Investment decisions have a negative and significant effect on inflation with dividend policy as an intervening variable.
The Influence of Investment Returns, Growth Opportunities, Asset Structure on Stock Returns With Capital Structure As An Intervening Variable In Food & Beverage Sector Companies Tetty Tiurma Uli Sipahutar; Felix Thangdinata; Suryani; Renny Maisyarah
Rowter Journal Vol 3 No 1 (2024): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v3i1.1091

Abstract

This research aims to examine the influence of investment returns, growth opportunities, asset structure on stock returns with capital structure as an intervening variable in food & beverage sector companies.This research uses a quantitative type of research.The population in this research involved 40 food & beverage companies registered on the IDX in the 2018-2021 period. The sample was 13 companies. The data analysis method used is path analysis. The results of the research are that ROI-Return on Investment has no significant effect on stock returns in Food & Beverage Sector Companies. AG-Asset Growth has no significant effect on stock returns in Food & Beverage Sector Companies. FAR-Fixed Asset Ratio does not have a significant effect on stock returns in Food & Beverage Sector Companies.Return on Investmenthas a negative influence on stock returns throughdebt to equityIn Food & Beverage Sector Companies.Growth Opportunitieshas a negative influence on stock returns throughdebt to equityIn Food & Beverage Sector Companies.Asset Structurehas a negative influence on stock returns throughdebt to equityIn Food & Beverage Sector Companies.
Co-Authors Ade Irma Yani Yani Asry Pangaribuan Benny Rojeston Marnaek Nainggolan Dertina Eftaria Munthe Dessy prasanti Dinda Wulan Sari Ema Saputri Br Tarigan Ester Zebua Felix Thangdinata Ferra Andriyani Jenni Sihaloho Kristina Melimina Finowa’a Kwinta Monika Manurung Martonius Ndruru Natasia Andini Nurul Ummayro Pelita Br. Silaban Pyes Mitra Laia Renny Maisyarah Ria Manurung Riana Rantika Dwi Putri Br S.Kemb Risma Br. Purba Rizki Septiandre Isny Selfriatika Putri Kristiani S Selly Anjelina Stevany Ang SURYANI Tiffany Patricia Triani Sylvana Sihombing Vitri Sari Naibaho Yeremia Siagian Yola Christin Lubis