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All Journal Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi
Parhusip, Poltak Theodorus
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH KEPEMILIKAN MANAJERIAL INSTITUSIONAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Simbolon, Lenni PL; Munthe, Kornel; Purba, Antonius M; Parhusip, Poltak Theodorus; Purba, Imelda Rimenda
Jurnal Manajemen dan Bisnis Volume 23 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

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

Abstract

This study aims to analyze and determine the effect of managerial ownership, institutional ownership and profitability on company value in manufacturing companies listed on the IDX for the 2018-2021 period. The type of data used in this study is secondary data with documentation techniques obtained from financial reports published on the IDX. The population in this study were 195 companies, using a purposive sampling method to obtain a sample of 22 companies. The data analysis technique used is multiple linear regression but first the classical assumption test is carried out and the hypothesis testing is done using the t test. The results of the study show that partially managerial ownership has a negative and insignificant effect on company value, institutional ownership and profitability have a positive, significant effect on company value in manufacturing companies listed on the IDX for the 2018-2021 period.
PENGARUH FAKTOR FUNDAMENTAL DAN RISIKO SISTEMATIK TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BURSA EFEK INDONESIA Parhusip, Poltak Theodorus; Silalahi, Esli
Jurnal Riset Akuntansi & Keuangan Vol 3 No. 1 Tahun 2017
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (163.6 KB) | DOI: 10.54367/jrak.v3i1.441

Abstract

Hasil pegujian secara empiris membuktikan pengaruh faktor fundamental perusahaan dan risiko sistematik terhadap return saham. Fundamental perusahaan merupakan faktor internal perusahaan yang dapat dianalisis dari data laporan keuangan, dan risiko sistematis dapat dilihat dari nila beta saham. Tujuan penelitian ini untuk menguji secara empiris pengaruh faktor fundamental perusahaan dan risiko sistematik terhadap return saham pada perusahaan manufakture di Bursa Efek Indonesua. Faktor Fundamental meliputi likuiditas, leverage keuangan, return on equity, earning per share, sedangkan risiko sistematik diukur dari beta saham. Metode pengumpulan data yang digunakan dalam penelitian ini adalah tehnik Dokumentasi dilakukan dengan mengumpulkan dan mentabulasikan data yaitu berupa data laporan keuangan dan data harga saham individu dan harga saham gabungan yang dapat diakses melalui internet, pojok bursa dan jurnal yang berkaitan dengan topik penelitian. Metode analisis yang digunakan adalah dengan analisis regresi linear berganda dengan melakukan uji asumsi klasik yaitu : uji normalitas, uji heteroskedastisitas dan uji multikolonieritas kemudian setelah memenuhi uji asumsi klasik dilakukan pegujian hipotesis baik pengujian secara simultan (uji F) dan pengujian secara parsial (uji t) Hasil penelitian menunjukkan bahwa bahwa Pengujian secara simultan Likuiditas , Leverage keuangan, Return on equity, Earning per share dan Beta saham berpengaruh positif dan signifikan terhadap return saham sedangkan pengujian secara parsial menunjukkan bahwa likuiditas dan return on equity berpengaruh positif dan tidak signifikan terhadap return saham ; Leverage keuangan, Earning per share dan Beta saham berpengaruh positif dan signifikan terhadap return saham.
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 KEPEMILIKAN MANAJERIAL INSTITUSIONAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Simbolon, Lenni PL; Munthe, Kornel; Purba, Antonius M; Parhusip, Poltak Theodorus; Purba, Imelda Rimenda
Jurnal Manajemen dan Bisnis Volume 23 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

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

Abstract

This study aims to analyze and determine the effect of managerial ownership, institutional ownership and profitability on company value in manufacturing companies listed on the IDX for the 2018-2021 period. The type of data used in this study is secondary data with documentation techniques obtained from financial reports published on the IDX. The population in this study were 195 companies, using a purposive sampling method to obtain a sample of 22 companies. The data analysis technique used is multiple linear regression but first the classical assumption test is carried out and the hypothesis testing is done using the t test. The results of the study show that partially managerial ownership has a negative and insignificant effect on company value, institutional ownership and profitability have a positive, significant effect on company value in manufacturing companies listed on the IDX for the 2018-2021 period.
PENGARUH PENERAPAN GOOD GOVERNANCE TERHADAP KINERJA PENGELOLAAN KEUANGAN DESA PADA KECAMATAN SILIMAKUTA Sirait, Sri Andika; Parhusip, Poltak Theodorus
Jurnal Ilmiah Akuntansi (JIMAT) Volume 2 Nomor 1 April 2023
Publisher : LPPM Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.957 KB) | DOI: 10.54367/jimat.v2i1.2599

Abstract

This study aims to determine the effect of the implementation of good governance on the performance of village financial management in Silimakuta sub-district. This study used primary data of 60 people from the village government apparatus of Sinar Baru and Purba Sinombah with the sampling technique used was purposive sampling. The data analysis techniques used are multiple linear regression analysis using the SPSS 22 program and hypothesis testing using t test and F test with a significance level of 5%. From the results of testing using SPSS, it is known that, the results of hypothesis testing with F test (simultaneous) show that the implementation of good governance has a significant effect on the performance of village financial management, this is obtained from the ttable > calculation, which is 16,680 > 3,156 and a significance value of 0.000 < 0.05. The results of hypothesis testing with a t test (partial) show that the variable of transparency application has a significant effect on the performance of village financial management, this is obtained from the ttable > tcal, which is 5,106 > 1,672 and a significance value of 0.002 < 0.05 , which means that if the implementation of the principle of transparency in village financial management will have a positive impact on governance and will increase the accountability of the village government, Then the performance of village financial management will improve for the better. The variable of the application of accountability has a significant effect on the performance of village financial management, this is obtained from the calculation of the ttable >, namely increasing trust and satisfaction with financial management by the village government, the performance of village financial management will improve for the better. Keywords: Good Governance, Transparency, Accountability, and Performance of Village Financial Management.
Co-Authors Esli Silalahi Kornel Munthe Lumban Gaol, Romasi Purba, Antonius M Purba, Antonius M. Purba, Imelda R Simbolon, Lenni PL Sirait, Sri Andika Sitanggang, Abdonsius