Article Per Year (5 Year)
p-Index From 2020 - 2025
1.8
P-Index
This Author published in this journals
All Journal Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi
Sitanggang, Abdonsius
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
PENGARUH ASYMETRIC INFORMAITION, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013) Sitanggang, Abdonsius; Purba, Antonius M.
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 1 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i1.1754

Abstract

Tujuan penelitian ini adalah untuk menguji kembali secara empiris pengaruh informasi asimetri, leverage dan ukuran perusahaan terhadap manajemen laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. 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 menggunakan porposive samping sebanyak 50 perusahaan. Teknik analisis data yang digunakan adalah model regresi linear berganda. Dari hasil olah data diperoleh bahwa nilai koefisien korelasi (R) sebesar 0,586. Artinya, asimetri informasi, leverage dan ukuran perusahaan berhubungan erat dengan manajemen laba; nilai koefisien determinan (R Square) sebesar 0,344. Artinya, manajemen laba dapat dijelaskan oleh asimetri informasi, leverage dan ukuran perusahaan sebesar 34,4% dan 65,6% dijelaskan oleh faktor lain. Dari hasil uji t, diperoleh X1 1ilai thitung (3,377) > ttabel (1,976) dengan tingkat signifikansi 0,001 < 0,05, sehingga H1 diterima; artinya, asimetri informasi berpengaruh positif signifikan terhadap manajemen laba. X2 nilai thitung (5,457) > ttabel (1,976) dengan tingkat signifikansi 0,000 < 0,05, sehingga H2 diterima;artinya, leverage berpengaruh positif signifikan secara terhadap manajemen laba; dan X3 nilai thitung (2,808) > ttabel (1,976) dengan tingkat signifikansi 0,006 < 0,05, sehingga H3 diterima; artinya, ukuran perusahaan berpengaruh positif signifikan terhadap manajemen laba. Dengan demikian asimetri informasi, leverage dan ukuran perusahaan, secara parsial berpengaruh positip dan signifikan terhadap manajemen laba pada perushaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2013.
PENGARUH RASIO HUTANG, INTENSITAS ASET TETAP, RETURN ON ASSETS (ROA) TERHADAP TARIF PAJAK EFEKTIF PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA SARAGIH , JOANA L.; SIMBOLON, LILIS H.; SITANGGANG, ABDONSIUS
Jurnal Riset Akuntansi & Keuangan Vol 8 No. 2 Tahun 2022
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v8i2.2089

Abstract

The purpose of this study was to determine the debt ratio, fixed asset intensity, ROA effect on the effective tax rate on food and beverage companies listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study was obtained by purposive sampling. With a total sample of 46 companies. The analytical method used is multiple linear regression equation. From the test results, it is known that the value of the coefficient of determination (R Square) is 0.111. This means that the debt ratio, fixed asset intensity and Return On Assets (ROA) together affect the effective tax rate of 11.1%. Based on the results of multiple linear regression analysis, it can be concluded that the debt ratio has a positive and insignificant effect on the effective tax rate on food and beverage companies listed on the Indonesia Stock Exchange in 2017-2019. The intensity of fixed assets has a positive and insignificant effect on the effective tax rate on food and beverage companies listed on the Indonesia Stock Exchange in 2017-2019. ROA has a positive and significant effect on the effective tax rate for food and beverage companies listed on the Indonesia Stock Exchange in 2017-2019.
ANALISIS BIAYA-VOLUME DAN LABA SEBAGAI ALAT PERENCANAAN LABA : (Studi Kasus Pada Unit Usaha Tahu Mas Ponimin Medan Polonia) Sitanggang, Abdonsius
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i2.2980

Abstract

The purpose of this study is to analyze the Cost, Volume and Profit for January, February, March, April, May 2023 to plan profits specialy for June 2023. This type of research is descriptive with a quantitative approach. The data analysis method used in this study is Break Even Point, Contribution Margin, Margin of Safety, profit planning. Data collection techniques using interviews, observation, literature and documentation. The results of this study show that the calculation of the BEP (Rupiah) in January 2023 is IDR 21.583.224 while the BEP (Unit) is 863 tofu boards. Then for February the BEP is IDR 24.492.148 then the BEP (Unit) is 980 tofu boards. In March the BEP was IDR 25.655.050 and the BEP (Unit) was 1.026 tofu boards. For April, the BEP is IDR 22.199.727 and the BEP (Unit) is 888 tofu boards. And in May the BEP itself was IDR 20.362.298, and 814 units of tofu boards. In planning sales and profits, the Mas Ponimin Business Unit plans a profit for June of 5% of May profits. To achieve an increase in profit, it must increase sales by 13.363 units of tofu boards or Rp. 334.084.403. In conclusion, using Cost Volume Profit Analysis can find out how many units must be sold in order to obtain the desired profit from a plan.
PENGARUH RASIO LIKUIDITAS, RASIO LEVERAGE DAN RASIO AKTIVITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Parhusip, Poltak Theodorus; Sitanggang, Abdonsius; Purba, Antonius M.; Lumban Gaol, Romasi
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 1 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v10i1.3525

Abstract

This research aims to empirically determine the impact of liquidity ratio, leverage ratio, and activity ratio on profit growth in pharmaceutical companies listed on the Indonesia Stock Exchange. The study involves ten pharmaceutical companies listed on the Indonesia Stock Exchange during the period 2019-2021 as the sample. Secondary data using documentation techniques were employed for the study, and the data analysis utilized multiple linear regression.. The research results revealed a multiple linear regression equation: Y = -93.825 + .217X1 – 0.703X2 + 0.606X3. According to the t-test, each ratio individually has a significant influence on profit growth. In other words, these three ratios collectively contribute significantly to understanding the factors influencing profit growth in pharmaceutical companies on the Indonesia Stock Exchange. The F-test indicates that simultaneously, liquidity ratio, leverage ratio, and activity ratio have a significant impact on profit growth in pharmaceutical companies. This suggests that liquidity ratio, leverage ratio, and activity ratio collectively influence profit growth in pharmaceutical companies listed on the Indonesia Stock Exchange. The coefficient of determination, with a value of 0.655, implies that 65.5% of the variance in profit growth can be explained by these three ratios, while the remaining 34.5% is attributed to other factors. For future research, it is recommended that researchers increase the sample size and incorporate additional variables to obtain a more comprehensive and accurate analysis.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN SEKTOR INDUSTRIBARANG KONSUMSI DI BURSA EFEK INDONESIA TAHUN 2018-2022 Sembiring, Yan Christin Br; Ginting, Raumi Julita Br; Sitanggang, Abdonsius
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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

Abstract

This study aims to examine the effect of Longterm Debt to Asset Ratio (LDAR), Debt to Equity Ratio (DER), profitability and operating costs on corporate income tax payable partially and simultaneously. The population in this study, consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2018-2022 with a population of 63 companies. The number of samples was 11 companies in the 5-year research period with 55 observations. Sampling using purposive sampling technique. The analysis method used is descriptive statistical test, classical assumption test which includes normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. Using multiple linear regression analysis, hypothesis testing, and determination test using SPSS version 25 to process data. The results of this study indicate that LDAR partially has a negative and significant effect on corporate income tax payable, and DER, profitability, and operational costs partially have a positive and significant effect on corporate income tax payable, while simultaneously LDAR, DER, profitability, and operational costs have a positive and significant effect on corporate income tax payable in consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2018-2022.
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.
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