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All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi dan Pajak Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Organum: Jurnal Saintifik Manajemen dan Akuntansi FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI Ilomata International Journal of Tax and Accounting Community Development Journal: Jurnal Pengabdian Masyarakat International Journal Of Science, Technology & Management (IJSTM) International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Pengabdian kepada Masyarakat

Elly Susanti

Accounting Departement, Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Author-ID : 2438278

Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Transportation Other

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ANALISIS DAMPAK RASIO KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERCATAT PADA JII Astuti Astuti; Elly Susanti; Hery Pandapotan Silitonga
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

The research method uses qualitative data, secondary data sources, using documentation methods, classic data assumption test analysis techniques, coefficient of determination, hypothesis testing. The object of research in companies incorporated in the Jakarta Islamic Index in the period 2014 - 2018. The results of this study by F statistical tests show that all independent variables influence the dependent variable. In statistical test t current ratio has a negative and significant effect on stock prices. Size and Debt to Asset Ratio influence and are not significant on stock prices. Return on Assets has a positive and significant effect on stock prices.

Pengaruh Informasi Akuntansi terhadap Harga Saham Serta Dampaknya terhadap PBV pada Sub Sektor Farmasi yang Terdaftar di BEI Khairul Azwar; Elly Susanti; Widia Astuty
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

This research was conducted to determine the effect of accounting information on stock prices and their impact on PBV. Data analysis techniques with path analysis. This research is in the pharmaceutical sub-sector. The results of the F test study, obtained independent variables affect the dependent variable. In t-test accounting information does not have a significant effect on stock prices, while the ROE variable has an effect on stock prices. Furthermore, for stock prices, there is no impact between the influence of accounting information on PBV

Analisis perbandingan evaluasi knerja portofolio saham sebelum dan di masa pandemi COVID-19 di IDX 30 Juan Anastasia Putri; Elly Susanti; Ruth Tridianty Sianipar
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1197

Economic conditions during the Covid-19 pandemic caused portfolio changes when the stock market experienced volatility in March 2020. This impact had an impact on the weak performance of the IDX30 so that many investors experienced panic selling at that time. This is due to the lack of investor knowledge about the formation of stock portfolios, one of which is by using CAPM. This study aims to analyze the formation of a stock portfolio measured using CAPM and analyze the presence / absence of differences in the evaluation of stock portfolio performance as measured using the Sharpe index, Treynor index and Jensen index. These results show the H0 hypothesis is accepted which means that there is no significant difference between testing with the Sharpe, Treynor, and Jensen methods both before and during the Covid 19 pandemic. The test results between treatments both before the Covid-19 pandemic showed that the third difference in the average ranking of the Treynor index, while during the covid-19 pandemic it was the Jensen Index which showed the greatest consistency with the uncertainty between the three measurements.

Role of Investment Opportunity Set (IOS) in Moderating the Influence of Company Size, Activity, and Profitability on Capital Structure in Multi-Industry Sector Companies for the Period 2015–2019 Christine Dewi Nainggolan; Elly Susanti; Khairul Azwar
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 1 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i1.195

Growing business competition expects companies to pay more attention to ensuring capital accessibility. Fulfillment of capital needs can be obtained both internally and externally from the company. The purpose of this research is to analyze the influence of firm size, activity, and profitability on capital structure moderated by investment opportunity set in multi-industry sector companies. The population in this research is a multi-industry sector company listed on the Indonesia Stock Exchange, with a research period of 2015 to 2019. The data analysis techniques used in this research are descriptive statistical analysis, classical assumption test, hypothesis test, and residual test for regression moderation analysis on SPSS. The results of this study showed that firm size and activity had a positive and significant effect, while profitability had a significant effect on the capital structure, Investment Opportunity Sets (IOS) play a role in moderating the influence of firm size, activity, and profitability on capital structures. The practical implications on this study, companies that have high investment opportunities it means companies have the opportunity to grow which has an impact on investors’ profits in the future. For companies, it helps managers in determining optimal capital structure policies in maximizing the company’s profit and creating well-being for investors.

Analysis Of Idx 30 Stock Portfolio Performance During Covid 19 Pandemic Juan Anastasia Putri; Elly Susanti; Ruth Tridianty Sianipar
International Journal of Science, Technology & Management Vol. 3 No. 6 (2022): November 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i6.689

Investors need to do proper analysis before making a decision in investing. If the investor does not do the right analysis, the investor will experience significant losses. One of the analyzes used is CAPM, and for the next step the researcher evaluates the performance of the stock portfolio. This study aims to analyze the performance evaluation of stock portfolios during the covid 19 pandemic. The research objects were companies registered in IDX 30 during the period January 2020 to July 2022. The result of this study is the Treynor index is the most indicative of conformity without differences between the three measures, as Treynor. Its value is similar to Sharpe and the Jensen index has the smallest difference.

Effect Of Inflation, Exchange Rates, And Trading Volume Activity On Stock Price Indices During The Covid-19 Pandemic On Companies In The Basic Industry And Chemical Sectors Nelly Ervina; Khairul Azwar; Elly Susanti; Christine Dewi Nainggolan
International Journal of Science, Technology & Management Vol. 3 No. 6 (2022): November 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i6.693

Covid-19 has an impact on the economy, where ADB decreased with estimates in Asian Developing Countries by 3.0 ppts to 2.2%, and for ASEAN by 3.7 ppts to 1.0% (ASEAN, 2020). In addition, one of the indicators that shows that the occurrence of stock market movements, can be seen through the country's stock price index. The Composite Stock Price Index (JCI), which is one of the benchmarks for the Indonesian stock market, on March 5, 2020 was at 5,638.13 and experienced a low on March 24, 2020 at 3,937.63. This study aims to determine the effect of inflation, exchange rate, and TVA on the stock price index in the basic and chemical industry sectors, which in this case uses data in the period January 2020 -June 2022, namely the period where the stock price index of the basic industry and chemical sectors shows a downward trend in April 2020 and November 2020. The sampling technique used in this study was purposive sampling samples so that 64 Companies in the Basic and Chemical Industries Sector were obtained listed on the IDX. The data analysis technique used in this study uses descriptive statistical analysis to describe the data that has been collected. The results of the study for the F test showed that inflation, exchange rates and TVA had a positive and significant effect on the stock price index. While the results of the t-test show that inflation has a positive and insignificant effect, the exchange rate has a positive and significant effect on the stock price index, and TVA has a negative and insignificant effect on the stock price index.

SOCIALIZATION OF DIGITAL LITERACY AS AN EFFORT TO APPRECIATE OTHER PEOPLE'S WORK OR CONTENT ON SOCIAL MEDIA Herman Herman; Melvin M. Simanjuntak; Ernest Grace; Elly Susanti; Nelly Ervina
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.12251

This community service activity was carried out with the aim of providing socialization for efforts to respect the content/work of others on social media. This activity was organized by KOMINFO Indonesia Maju with the main theme being the 2021 Digital Literacy National Movement. This activity was held on Wednesday, 17 November 2021 at 13.00 WIB until it was finished. This activity is carried out online through the zoom application. About 200 participants took part in this webinar activity. The target of the socialization is the people who live in the city of Pematang Siantar, North Sumatra Province. The results obtained from this webinar activity are increasing awareness and also digital literacy competence which is the most important milestone in educating social media users in ethics, especially in avoiding plagiarism of content or other people's work on social media which can have a negative impact on its users itself

Faktor-Faktor Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Harga Saham Sebagai Pemoderasi Supitriyani Supitriyani; Febrianty Febrianty; Elly Susanti; Acai Sudirman
ProBank Vol 5, No 1 (2020)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v5i1.564

AbstrakPenelitian ini bertujuan untuk mengetahui: 1). bagaimana kinerja keuangan, nilai perusahaan dan harga saham Sub Sektor Konstruksi dan Bangunan yang terdaftar di BEI 2). Bagaimana pengaruh faktor-faktor kinerja keuangan terhadap nilai perusahaan, dan 3). Bagaimana pengaruh faktor-faktor kinerja keuangan terhadap nilai perusahaan dengan harga saham sebagai variabel moderating. Teknik analisis yang digunakan adalah regresi berganda. Populasi adalah Perusahaan Sub Sektor Konstruksi dan Bangunan yang terdaftar di BEI periode 2012 - 2017 dengan purposive sampling sehingga didapatkan sebanyak 7 perusahaan. Data yang digunakan adalah data sekunder dengan teknik pengumpulan data secara dokumentasi. Hasil penelitian dapat disimpulkan sebagai berikut: 1). Terdapat perusahaan yang berada dibawah rata-rata maksimal 4 tahun dari sisi faktor-faktor kinerja keuangan maupun nilai perusahaannya, 2) Hasil pengujian likuiditas memiliki pengaruh negatif sedangkan leverage dan profitabilitas pengaruh positif terhadap nilai perusahaan. Kekuatan hubungan ketiga variabel adalah sedang. 3). Koefisien determinasi sebesar 33,5% dan sisanya dijelaskan oleh faktor lainnya. 4). Faktor-faktor kinerja keuangan berpengaruh terhadap nilai perusahaan baik secara simultan maupun parsial dan faktor-faktor kinerja keuangan tidak berpengaruh terhadap nilai perusahaan dengan harga saham sebagai variabel moderating secara simultan maupun parsial. Kata Kunci: kinerja keuangan, nilai perusahaan, leverage, profitabilitas, harga saham

Financial Performance as a Mediation of Tax Avoidance Determinants in LQ45 Companies on the Indonesia Stock Exchange Khairul Azwar; Elly Susanti; Supitriyani
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.896

Taxes are the main source of revenue in the State Budget (APBN) which accounted for 73% of all state revenue in 2019. Taxes have such an important role in sustaining the continuity of government and development. However, realized tax receipts never reached the target level between 2009 and 2020.This is because there are companies that carry out tax avoidance actions. The purpose of this study is to specifically analyze the variables that affect tax evasion in the LQ45 index companies of the Indonesian Stock Exchange. This research was conducted during the period 2017 –2022. The sampling technique used in this study is purposive sampling, in which criteria are determined based on the variables studied. The data analysis technique used is multiple simple linear regression analysis and a residual test for moderating variables. The F-test results show that institutional ownership, sales growth and Ln_total assets have a positive and insignificant effect on tax evasion. T-test results show that institutional ownership and sales growth have a negative and insignificant effect on tax evasion. However, Ln-Total_Asset has a negative and significant effect on tax evasion.

FAKTOR FAKTOR YANG MEMPENGARUHI KEBIJAKAN DEVIDEN DENGAN KEPUTUSAN INVESTASI SEBAGAI VARIABEL MODERATING Elly Susanti; Liper Siregar
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7581

The purpose of this study is to identify factors affecting dividend policy (liquidity leverage and profitability) and to identify and analyze whether investment decisions can strengthen or weaken the effect of liquidity leverage and profitability on dividend policy. The study was conducted in the years 2016-2020 in the Food and Beverage sub-sector company and the sample was conducted by purposive sampling. Data analysis techniques include classical estimation testing hypothesis testing and residual testing. The results of this study partially show the hypothesis that liquidity has a significant positive effect leverage has a positive but insignificant effect and profitability has a significant negative effect on dividend policy while all variables (liquidity and profitability) have a significant effect. Positive effect. Investment decisions do not amplify the effects of liquidity and profitability on dividend policy

Co-Authors Acai Sudirman Andy Wijaya Astuti Astuti Christine Dewi Nainggolan Christine Dewi Nainggolan Christine Dewi Nainggolan Devivi Devivi Ernest Grace Febrianty Febrianty Herman Herman Hery Pandapotan Silitonga Juan Anastasia Putri Jubi Jubi Khairul Azwar Lenny Dermawan Sembiring Liper Siregar Liper Siregar Lusianna N. Pangaribuan Marthin Hutler Ambarita Melvin M. Simanjuntak Musa Fernando Silaen Nanda Khairani Nelly Ervina Nova G. Brizella Sidauruk Novita Ovianti Pebri Yanti Karnopa Saragih Pipit Ayu Kurniasih Pita Merlin Marpaung Reza Kurniawan Sitorus Robert Tua Siregar Rosita Manawari Girsang Ruth Tridianty Sianipar Santa Mariana Silalahi Silitonga, Hery Pandapotan Simatupang, Sudung Sisca Sisca Supitriyani Supitriyani, Supitriyani Welly, Yerisma Widia Astuty Yansen Siahaan

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