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All Journal Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi
Sitanggang, Abdonsius
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PENGARUH RASIO LIQUIDITAS, RASIO LEVERAGE DAN RASIO AKTIVITAS TERHADAP PERTUMBUHAN LABA, STUDY EMPIRIS PADA PERUSAHAAN MANUFAKTUR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Sitanggang, Abdonsius
Jurnal Manajemen dan Bisnis Vol 12 No. 1 Tahun 2012
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v12i1.50

Abstract

Abdonsius Sitanggang SE, MSi, Akt, This study aimed to examine the effect of Return on Equities (ROE), Debt to Equity Ratio (DER), the Net Book Value (NBV), Dividend Payout Ratio (DPR), Dividend Growth (GTH), the expected rate of return (KSS) to price stock, and examine what factors are the most dominant influence stock prices companies listed in Indonesia Stock Exchange. The samples were Manufacturing companies listed in Indonesia Stock Exchange in 2004-2006. Models of research and analysis of data using multiple linear regression models. The results are consistent with the hypothesis and is consistent with results of previous studies in which the return of equity (ROE), debt-to-equity ratio (DER), the book value (NBV), the dividend payout ratio (DPR), the growth rate of dividends (GTH), the rate of profit or risk-free profits implied (KSS) is lacking simultaneous significant effect on stock prices companies listed in Indonesia Stock Exchange. ROE, DER, NBV, the House of Representatives, GTH and KSS partially significant effect on the price of separation. The results of stock market price analysis (CLP) has a positive relationship with equity returns (ROE), book value of shares (NBV), the dividend payout ratio (DPR) and the growth rate of dividends (GTH). Instead the market price of the stock (CLP) has a negative relationship with debt to equity ratio (DER) and the risk-free profits or gains implied (KSS). The most dominant factors influence stock prices, companies listed on the Indonesia Stock Exchange is the book value of the stock.
PENGARUH BEBERAPA RASIO KEUANGAN TERHADAP HARGA SAHAM, STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sitanggang, Abdonsius
Jurnal Manajemen dan Bisnis Vol 12 No. 2 Tahun 2012
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v12i2.57

Abstract

This study aimed to examine the effect of Return on Equities (ROE), Debt to Equity Ratio (DER), the Net Book Value (NBV), Dividend Payout Ratio (DPR), Dividend Growth (GTH), the expected rate of return (KSS) to price stock, and examine what factors are the most dominant influence stock prices companies listed in Indonesia Stock Exchange. The samples were Manufacturing companies listed in Indonesia Stock Exchange in 2004-2006. Models of research and analysis of data using multiple linear regression models. The results are consistent with the hypothesis and is consistent with results of previous studies in which the return of equity (ROE), debt-to-equity ratio (DER), the book value (NBV), the dividend payout ratio (DPR), the growth rate of dividends (GTH), the rate of profit or risk-free profits implied (KSS) is lacking simultaneous significant effect on stock prices companies listed in Indonesia Stock Exchange. ROE, DER, NBV, the House of Representatives, GTH and KSS partially significant effect on the price of separation. The results of stock market price analysis (CLP) has a positive relationship with equity returns (ROE), book value of shares (NBV), the dividend payout ratio (DPR) and the growth rate of dividends (GTH). Instead the market price of the stock (CLP) has a negative relationship with debt to equity ratio (DER) and the risk-free profits or gains implied (KSS). The most dominant factors influence stock prices, companies listed on the Indonesia Stock Exchange is the book value of the stock.
PENGARUH RASIO LIQUIDITAS, RASIO LEVERAGE DAN RASIO AKTIVITAS TERHADAP PERTUMBUHAN LABA, STUDY EMPIRIS PADA PERUSAHAAN MANUFAKTUR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Sitanggang, Abdonsius
Jurnal Manajemen dan Bisnis Vol 13 No. 1 Tahun 2013
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v13i1.62

Abstract

This study aims to identify and analyze the effect of liquidity ratio (curent ratio, leverage ratio (debt ratio) and the ratio of activity (total asset turnover) of the profit growth in consumer goods manufacturing companies listed in Indonesia Stock Exchange in 2008. The formulation of the problem is: Do curent ratio, debt ratio and total asset turnover effect on profit growth in consumer goods manufacturing companies listed in Indonesia Stock Exchange? The population of this research is the consumer goods manufacturing companies listed in Indonesia Stock Exchange in 2008. The technique of sampling is a sampling technique that is easy (purposive sampling). Samples taken in this study is the income statement and balance sheet total of 32 companies manufacturing consumer goods companies listed in Indonesia Stock Exchange in 2008. Data analysis and hypothesis testing is done by using a multiple linear regression model. The results were obtained curent Ratio (CR), Debt Ratio (DR), and Total Assets Turnover (TATO) and significant positive effect on earnings growth in consumer goods manufacturing companies listed in Indonesia Stock Exchange. Partially that curent Ratio (CR) bepengaruh negative and significant profit growth; Debt Ratio (DR) and a significant negative effect on earnings growth, and Total Assets Turnover (TATO) and significant positive effect on earnings growth in consumer goods manufacturing companies listed in Indonesia Stock Exchange.
ANALISIS FINANCIAL DISTRESS STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA Sitanggang, Abdonsius
Jurnal Manajemen dan Bisnis Vol 13 No. 2 Tahun 2013
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v13i2.75

Abstract

The research aims to analyze the financial conditions to assess financial health at a manufacturing company in Indonesia Stock Exchange Listings. The benefits of the research is to provide material information to management and stakeholders regarding financial health as a material consideration for management or other parties, such as investors and potential investors, creditors and other parties for decision making. The population of the research was the financial report of a manufacturing company in Indonesia stock exchange listing as many as 140 companies. Sample research is as many as 30 companies. Opersionalisasi research is variable: the ratio of working capital to Total Assets, the ratio of net income to Total Assets was detained, the ratio of EBIT to Total Assets, and the ratio of the value of the capital markets themselves by taking action against Total Debt in 2009-2011. The required data are secondary data collected through technical documentation, data analysis techniques used are descriptive method. Based on the results of the study it can be concluded that corporate financial kondish manufacturing Indonesia stock exchange listings are rated from financial ratios, that ratio analysis is not membarikan a clear picture to stakeholders about health conditions and symptoms of the bankruptcy of the company. The listhne manufacturing company in BEI has not used the Z-Score model to know their financial health. Sporting results results of the discriminant equation obtained data 0, 553X1 0, 507X2 0, 409X3 0, 009X4. The value of the discriminant tells us that the ratio of working capital to Total Assets, the ratio of net income to Total Assets was detained, the ratio of EBIT to Total Assets and the ratio of the value of Own capital market Debt to Total positive effect of bankruptcy prediction manufacturing company listed in the stock exchange Inonesia. Wilks Lambda test results show that the ratio of working capital to Total Assets Ratio Return on hold, with a Total Assets, the ratio of EBIT to Total assets and market value of private equity with Total debt, significant positive effect on the symptoms of a manufacturing company in bankruptcy listings in Indonesia stock exchange. The z-score of 2009 indicates that its financial condition healthy companies as much as 22 companies and there are 8 companies in financial distress, indicating conditions are forecast to be bankrupt. In 2010, there were 21 companies that have a healthy financial condition while nine companies in In 2011, there are 24 companies that have a healthy financial condition while 6 company again in conditions of financial distress which indicates the forecast will go bankrupt. The advice given as consideration to the company is the company should implement a Z-Score method for knowing the financial condition, whether in financial distress or in kodisi healthy so that management and the users of the financial statements and other information to assess and predict the likelihood of the presence of symptoms of the bankruptcy of the company
PENGARUH BEBERAPA RASIO KEUANGAN TERHADAP HARGA SAHAM, STUDY EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sitanggang, Abdonsius
Jurnal Manajemen dan Bisnis Vol 10 No. 2 Tahun 2010
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v10i2.112

Abstract

This study wants to analyze the influence of fundamental factors on stock prices listed manufacturing in Indonesia Stock Exchange with the observation period Z004 to 2006. Fundamental analysis is used to assess the feasibility of investing in the stock because it can generate the variables that determine stock prices in the fitture. Valuation concept stocks with fitndamental analysis will yield information about whether a particular stock worth buying or not feasible, based on the opportunity to generate returns. To perform this analysis, it would require the company's financial data and other data related to the concept of stock valuation. One source of information that can be used is the company's financial statements. Pniecahan study focused on the issue of corporate fundamental factors jointly influence the stock price companies manufacturing in Indonesia Stock Exchange and what factors aflect the price of the most dominant share of manufacturing companies in Indonesia Stock Exchange. The study aimed to determine the influence of fundamental factors together (simultaneously) on stock prices of manufacturing companies in Indonesia Stock Exchange and to determine the factors that most influence the predominantly manufacturing company‘s stock price in the Indonesia Stock Exchange. The results showed that the six independent variables are return on equity (ROE), debt to equity ratio (DER), net book value (NVB), dividend payout ratio (DPR), dividend growth (GTH) and the expected rate of return (KS5) significantly influence the company's stock price is publicly traded on the Indonesia Stock Exchange with a coeflicient value of R-squared = 0.828758 and Adjusted R-squared = 0.821720 with 0.0000 significance. These results indicate that all six variables are taken into consideration appropriate to analyze the stock prices of publicly traded companies in Indonesia Stock Exchange. The most dominant factor affiecting the stock price of publicly traded companies in Indonesia Stock Exchange is the net book value (NBV) with kefisien value of 0.647716. The analysis of this study indicate that the parties - stakeholders should consider the variable return on equity (ROE), debt to equity ratio (DER), net book value (NVB), dividend payout ratio (DPR), dividend growth (GTH) and the expected benefits (KS5) in making decisions.
PENGARUH LABA (RUGI) BERSIH DAN ARUS KAS BERSIH TERHADAP RETURN SAHAM PADA PERUSAHAAN MAN UFAKT UR AUTOMOTIVE AND ALLIED PRODUCTS YANG TERDAFTAR DI BURSA EFEK INDONESIA Sitanggang, Abdonsius
Jurnal Manajemen dan Bisnis Vol 11. No. 1 Tahun 2011
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v11i1.120

Abstract

In manufacturing companies Automotive and Allied Products listed on the Indonesia Stock Exchange in 2006-2007 showed fluctuations of income (loss), net cash flows and stock returns and the consequences of the rise and fall of income (loss) and cash flows cause stock returns fluctuate too . So the problem is formulated "the influence of income (loss) and net cash flow to stock return at manufacturing Automotive and Allied Products listed on the Indonesia Stock Exchange. " This study aimed to investigate the efiect of income (loss) and net cash flow to stock return on the company manufacturing Automotive and Allied Products listed on the Indonesia Stock Exchange. Benefits of the research is as one of the considerations for potential investors in making investment decisions. The population in this study are all manufacturing Automotive and Allied Products listed on the Indonesia Stock Exchange observation period 20002007. The sample in this study is a population of around 19 companies with saturated sampling method. Hypothesis testing is performed using multiple linear regression models. The results of F-test (ANOVA test) showed that the net income (loss) (X1) and net cash flow (X2) jointly have a positive and significant impact on the company's stock returns Automotive and Allied Products listed on the Indonesia Stock Exchange, with significance level of 0.014
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MAHASISWA BARU TA 2023/2024 MEMILIH PROGRAM STUDI MANAJEMEN PADA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS KATOLIK SANTO THOMAS MEDAN Tamba, Darwis; Sitanggang, Abdonsius
Jurnal Manajemen dan Bisnis Volume 24 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

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

Abstract

This research aims to analyze factors affecting new students' decisions in selecting the Management Study Program at the Faculty of Economics and Business, Universitas Katolik Santo Thomas, for the Academic Year 2023/2024. The study, involving 187 new students, employs questionnaires and interviews, with factor analysis used for data analysis. Key factors influencing decisions include accreditation status, image perception, parental influence, availability of student dormitories, fee absence, faculty members' education level, reputation, educator friendliness, and family recommendations. The study recommends adding variables for a comprehensive understanding of factors influencing students, providing insights for improving higher education management. Future research should consider expanding the respondent pool during each admission cycle.
PENGARUH DEBT TO EQUITY RATIO, NET PROFIT MARGIN, TOTAL ASSETS TURN OVER DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Sinurat, Irna Wati Lena; Sitanggang, Abdonsius
Jurnal Riset Akuntansi & Keuangan Vol 1 No. 2 Tahun 2015
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.687 KB) | DOI: 10.54367/jrak.v1i2.166

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Faktor-faktor yang diuji dalam penelitian ini adalah profitabilitas (Net Profit Margin), Leverage (Debt To Equity Ratio), ukuran perusahaan (SIZE) dan aktivitas (Total Asset Turn Over). Untuk mengetahui pengaruh NPM, DER, SIZE dan TATO terhadap ketepatan waktu penyampaian laporan keuangan penulis menggunakan analisis regresi logistic. Penarikan jumlah sampel menggunakan metode purposive sampling dengan jumlah sampel sebanyak 94 dengan periode pengamatan tahun 2011- 2013 maka jumlah sampel adalah 94x3= 192 sampel. Hasil penelitian menunjukkan bahwa Net Profit Margin dan Debt To Equity Ratio berpengaruh positif dan tidak signifikan sedangkan ukuran perusahaan dan Total Asset Turn Over berpengaruh positif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Nilai koefisisen determinasi (R Square) sebesar 17.10% yang artinya variabel independen NPM, DER, SIZE dan TATO dapat menjelaskan ketepatan waktu penyampaian laporan keuangan sebagai variabel dependen sedangkan sisanya dipengaruhi oleh variabel lain.
PENGARUH ASIMETRI INFORMASI, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Sihaloho, Kristin Verawati; Sitanggang, Abdonsius
Jurnal Riset Akuntansi & Keuangan Vol 2 No. 2 Tahun 2016
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.942 KB) | DOI: 10.54367/jrak.v2i2.179

Abstract

Penelitian ini bertujuan untuk mengetahui dan membuktikan secara empiris pengaruh asimetri informasi, leverage dan ukuran perusahaan berpengaruh terhadap praktik manajemen laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Manfaat penelitian adalah menambah pengetahuan mengenai pengaruh asimetri informasi, leverage dan ukuran perusahaan berpengaruh terhadap praktik manejemen laba. Populasi penelitian adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang menerbitkan laporan keuangan tahunan periode 2011-2013 sebanyak 138 perusahaan. Sampel penelitian diambil 50 perusahaan. Data yang digunakan adalah data sekunder yang dikumpulkan melalui teknik dokumentasi. Teknik analisis data yang digunakan adalah persamaan regresi linear berganda. Berdasarkan hasil penelitian disimpulkan bahwa nilai koefisien korelasi (R) sebesar 0,586. Artinya, asimetri informasi, leverage dan ukuran perusahaan mempunyai hubungan positif terhadap praktik manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Nilai koefisien determinan (R Square) sebesar 0,344. Artinya, praktik manajemen laba dapat dijelaskan oleh asimetri informasi, leverage dan ukuran perusahaan 34,4% sedangkan 65,6% dijelaskan oleh faktor lain. Dari hasil uji t, diketahui nilai thitung (3,377) > ttabel (1,976) dengan tingkat signifikansi 0,001 < 0,05, sehingga H0 ditolak. Artinya, asimetri informasi berpengaruh positif signifikan secara parsial terhadap praktik manajemen laba. Dari hasil uji t, diketahui nilai thitung (5,457) > ttabel (1,976) dengan tingkat signifikansi 0,000 < 0,05, sehingga H0 ditolak. Artinya, leverage berpengaruh positif signifikan secara parsial terhadap praktik manajemen laba. Dari hasil uji t, diketahui nilai thitung (2,808) > ttabel (1,976) dengan tingkat signifikansi 0,006 < 0,05, sehingga H0 ditolak. Artinya, ukuran perusahaan berpengaruh positif signifikan secara parsial terhadap praktik manajemen laba. Dari hasil uji F, diketahui nilai Fhitung (25,514) > Ftabel (2,67) dengan tingkat signifikansi 0,000 < 0,05, sehingga H0 ditolak. Artinya, asimetri informasi, leverage dan ukuran perusahaan berpengaruh positif signifikan secara simultan terhadap praktik manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Persamaan regresi linear berganda adalah Y = -0,101 + 0,001X1 + 0,002X2 + 0,013X3. Artinya, asimetri informasi, leverage dan ukuran perusahaan berpengaruh positif terhadap praktik manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hal ini dapat dilihat dari nilai koefisien regresinya.
PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2016-2018). Sitanggang, Abdonsius
Jurnal Riset Akuntansi & Keuangan Vol 7 No. 2 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v7i2.1401

Abstract

Penelitian ini bertujuan untuk mengujisecaraempiris pengaruh, dewan komisaris independen, komite audit, kepemilikan manajerial dan kepemilikan institusional terhadap kinerja keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan perbankan. Teknik pengambilan sampel adalah purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Pengujian hipotesis menggunakan uji t dengan tingkat signifikansi alfa 5%. Dari hasil olah data dengan menggunakan SPSS diperoleh bahwa nilai coefficient (uji t) menunjukkan bahwa Dewan Komisaris Independen (X1) dengan nilai-t = 1,595 dengan tingkat signifikansi 0,115; yang berarti Dewan Komisaris Independen berpengaruh positif dnn tidak signifikan terhadap Kinerja keuangan; Komite Audit (X2) dengan nilai-t = 2,099 dengan tingkat signifikansi 0,039 yang berarti bahwa Komite Audit berpengaruh positif dan signifikan terhadap Kinerja Keuangan; Kepemilikan Manajerial (X3) dengan nilai –t = -1,410 dengan tingkat signifikansi 0,163 yang berarti bahwa Kepemilikan Manajerial berpengaruh negative tdak siggnifikan terhadap Kinerja Keuanga, dasn Kepemilikan Institusional (X4) deangan nila-t 2,337 dengan tingkat signifikansi 0,022 yang berarti bahwa Kepemilikan Institusional berpengaruh positif dan signifikan terhadap Kinerja Keuangan
Co-Authors Darwis Tamba, Darwis Ginting, Raumi Julita Br Joana L. Saragih Lumban Gaol, Romasi Pangaribuan, Jonner Parhusip, Poltak Theodorus Purba, Antonius M. Sigiro, Windi Sihaloho, Kristin Verawati Sihite, Desima R. Sihombing, Irnawati SIMBOLON, LILIS H. Sinurat, Irna Wati Lena Tarigan, Miska Irani Yan Christin Br. Sembiring