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All Journal EKONOMIS : Journal of Economics and Business Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Britain International of Humanities and Social Sciences (BIoHS) Journal Mount Hope Global Economic Journal
Siti Dini
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Religion Arts Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Effect of Current Ratio, Return on Equity, Managerial Ownership, Sales Growth, and Asset Structure on Capital Structure in Retail Trade Companies Listed on the Indonesia Stock Exchange for the 2016-2020 Period Siti Dini; Vanessa Vanessa; Juvina Juvina
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5307

Abstract

The purpose of this test and analysis is to determine effect of current ratio, return on equity, managerial ownership, sales growth, and asset structure on capital structure in Retail Trade Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The method used is a quantitative approach. This population chose the Retail Trade Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. In order to obtain the sample to be studied, purposive sampling technique was used. The total number of samples obtained were 7 issuers of the Retail Trade Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This research strategy uses multiple linear regression technique. Multiple linear regression technique consists of partial test (t), simultaneous test (F), and coefficient of determination test (R2). The results of partial test (t) show that current ratio and return on equity have a significant effect on capital structure. Meanwhile, managerial ownership, sales growth, asset structure have no a significant effect on capital structure. Simultaneous test results (F) show that current ratio, return on equity, managerial ownership, sales growth, and asset structure have a significant effect on capital structure. The results of the coefficient of determination test (R2) show that adjusted r square value of 0.820 means that capital structure is explained through the independent variables of 82 percent and the remaining 18 percent of capital structure is explained from other variables that are not included in this regression.
Pengaruh Return On Asset, Current Ratio, Debt to Equity Ratio dan Inventory Turnover Terhadap Return Saham pada Perusahaan Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019 Wahyu Alfrian Marindra; Easter Inisensia Simbolon; Laila Anjelia; Siti Dini
Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i2.340

Abstract

Consumer Goods Sector Manufacturing Companies Listed on Bursa Efek Indonesia From 2017 until 2019 are the objects in this research. The purpose of this research is none other than to knowing how much ROA, CR, DER, and ITO affects the Stock Return. Data taken is the secondary data with sampling method using purposive sampling. Samples obtained for three years of research as many as 66. Analysis technique used is multiple linear regression, with the result obtained that Return On Asset has a positive and significant effect on Stock Returns, Current Ratio doesn’t have an effect and insignificant on Stock Returns, Debt to Equity Ratio doesn’t have an effect and insignificant on Stock Returns, and Inventory Turnover doesn’t have an effect and insignificant on Stock Returns at Manufacturing Companies in  The Consumer Goods Industry Sector Listed on IDXin 2017 until 2019.
Effect of Leverage, Liquidity, Accounts Receivable Turnover, Inventory Turnover, and Working Capital Turnover on Return on Investment in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the Period 2018-2020 Siti Dini; Erikah Erikah; Sany Sany
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5632

Abstract

The purpose of this test and analysis is to determine effect of leverage, liquidity, accounts receivable turnover, inventory turnover, and working capital turnover on return on investment in Food and Beverage Companies listed on the Indonesia Stock Exchange for the period 2018-2020. This type of research is quantitative research. The population in this study is the Food and Beverage Companies Listed on the Indonesia Stock Exchange as many as 27 issuers. The criteria that are known to be obtained are 36 of the 12 issuers for 5 years, namely the 2018-2020 period. The analytical method used is multiple regression analysis. Which consists of a partial test (t) and simultaneous test (F). The results show that leverage has a negative and insignificant effect on return on investment. Liquidity has a positive and insignificant effect on return on investment. Accounts receivable turnover has a positive and insignificant effect on return on investment. Inventory turnover has a negative and insignificant effect on return on investment. Working capital turnover has a negative and insignificant effect on return on investment. Leverage, liquidity, accounts receivable turnover, inventory turnover, and working capital turnover have a significant effect simultaneously on return on investment.
The Effect of Managerial Ownership, Financial Leverage, Income Tax, and Company Size on Income Smoothing Practices on Food and Beverage Companies Listed on IDX Siti Dini; Regina Aguslina Fau
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5537

Abstract

This study aims to determine and analyze the effect of managerial ownership, financial leverage, income tax and firm size on income smoothing practices. The type of data used is secondary data. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the period 2016-2020 with a total sample of 13 companies taken by purposive sampling method. The data analysis method used is multiple linear regression analysis. Based on the results of the study, managerial ownership, Financial Leverage, Income Tax, and Company Size simultaneously have a negative and insignificant effect on income smoothing practices in food and beverage companies listed on the IDX in 2018-2020.
Analysis of the Influence of Institutional Ownership, Profitability, Company Size, and Leverage on Tax Avoidance in Registered Consumption Goods Industry on IDX 2019-2021 Siti Dini; William William; Wenny Anggeresia Ginting
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 2 (2023): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i2.7563

Abstract

The aim of this research is to analyze and test the partial or simultaneous effects of institutional ownership, profitability, company size, and leverage on tax avoidance in the consumer goods industry listed on the IDX in 2019–2021. The study population consisted of 78 consumer goods companies listed on the Indonesia Stock Exchange (IDX), and the study sample consisted of 31 companies using a purposive sampling strategy. The methodology used in this research is a quantitative approach. Analysis using multiple linear regressions is the statistical technique used. The results of the partial t test for tax avoidance show that institutional ownership has an effect. While profitability, firm size, and leverage have no effect. Simultaneous F test for tax avoidance shows that institutional ownership, profitability, firm size, and leverage have no effect. The coefficient of determination of the study is 5.8%, while the remaining 94.2% can use other variables such as sales growth and audit committees which are not used in this study. The conclusion of this study for tax avoidance is tested partially, only institutional ownership has an effect.
Analysis of Factors Influencing the Choice of Inventory Accounting Methods in Manufacturing Companies Listed On the Bei Angelica Faustine; Fidela Aldora; Siti Dini; Mhd Zulkifli Hasibuan
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 6 No 2 (2024): Britain International of Humanities and Social Sciences, June
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/biohs.v6i2.1064

Abstract

This research was created to obtain research objectivesFactors influencing the choice of inventory accounting methods in manufacturing companies listed on the IDX in the industrial and chemical sector in 2019-2021. This research uses quantitative research. The population in this research is allmanufacturing companies listed on the IDX in the industrial and chemical sector in 2019-2021as many as 16 and the research sample was 48 samples. The partial research results conclude that Inventory has a positive and significant effect on the Inventory Accounting Method, Cost of goods manufactured has no and significant effect on the Inventory Accounting Method, Gross profit margin has no and no significant effect on the Inventory Accounting Method, k Liquidity has a significant and significant effect on the Inventory Accounting Method . Simultaneously, inventory, cost of production, gross profit margin and liquidity have a positive and significant effect on the Inventory Accounting Method.
THE INFLUENCE OF INDEPENDENT BOARD OF COMMISSIONERS, DEFERRED TAX BURDEN, COMPANY SIZE, AND PROFITABILITY ON EARNINGS MANAGEMENT IN BASIC AND CHEMICAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021-2023 PERIOD Kelly Chan; Laeta Maria Bernadetta Tarihoran; Siti Dini; Anggono
Mount Hope Economic Global Journal Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v2i3.519

Abstract

The government has developed the chemical industry to maintain the quality and availability of raw materials and supporting materials for other sectors. The growth of the chemical industry in Indonesia is quite rapid, as evidenced by the increasing number of issuers or chemical subsector companies listed on the Indonesia Stock Exchange each year. This study aims to determine the influence of the Independent Board of Commissioners, Deferred Tax Burden, Company Size, and Profitability on Earnings Management in Basic and Chemical Sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The research population consists of 28 companies in the basic and chemical subsectors listed on the Indonesia Stock Exchange during the 2021-2023 period, yielding 84 research samples. The partial results of the study indicate that the Independent Board of Commissioners has a positive and significant effect on Earnings Management, while Deferred Tax Liabilities have no significant effect on Earnings Management. Company Size has a negative but insignificant effect on Earnings Management, and Profitability has a negative and insignificant effect on Earnings Management.
Co-Authors ALFONSUS HENDRIN GEA Angelica Faustine Anggono BETSAIDA PASARIBU Devi Simbolon Dika Ayu Pratiwi Br Tarigan Dwita Yohana Br. Dolok Saribu Easter Inisensia Simbolon Erikah Erikah Felica Felica Fidela Aldora Florentina Br Sigiro Iin Octavia Sibaran Jennifer Laurencia Joni SM. Hutagalung Julia Jingga Juvina Juvina Kelly Chan Laeta Maria Bernadetta Tarihoran Laila Anjelia LANI MARIA MAGDALENA SIREGAR Marsella Marsella Mhd Zulkifli Hasibuan Oktorina Maria M. Sitorus Regina Aguslina Fau Vanessa Vanessa Wahyu Alfrian Marindra Wenny Anggeresia Ginting William William Willy Wijaya