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All Journal Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi KIAT Journal of Applied Business and Technology JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Restu Hayati
Universitas Islam Riau
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DEBT TO TOTAL ASSETS, DAN TINGKAT KESULITAN KEUANGAN TERHADAP KONSERVATISME AKUNTANSI Yusrizal Yusrizal; Oktariani Oktariani; Restu Hayati
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 6 No 2 (2021): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v6i2.1818

Abstract

This study aims to determine the effect of Profitability, Company Size, Debt To Total Assets, Level of Financial Difficulty on Accounting Conservatism in Manufacturing Companies in the Consumer Goods Sector listed on the Indonesia Stock Exchange for the 2015-2019 Period. The sampling technique used is purposive sampling and samples are obtained. as many as 39 companies. The research method used is multiple regression analysis techniques using SmartPLS3.0. The results of this study indicate that the variables of Profitability, Company Size, Debt to Total Assets, have no effect on accounting conservatism and the level of financial distress has a significant positive effect on accounting conservatism. Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Ukuran Perusahaan, Debt To Total Assets, Tingkat Kesulitan Keuangan terhadap Konservatisme Akuntansi pada perusahaan Manufaktur Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2015-2019. Teknik pengambilan sampel yang digunakan adalah Purposive Sampling dan diperoleh sampel sebanyak 39 perusahaan. Metode penelitian yang digunakan adalah teknik analisis regresi berganda dengan menggunakan SmartPLS3.0. Hasil dari penelitian ini menunjukkan bahwa variabel Profitabilitas, Ukuran Perusahaan, Debt to Total Assets tidak berpengaruh terhadap Konservatisme Akuntansi dan Tingkat Kesulitan Keuangan berpengaruh positif signifikan terhadap Konservatisme Akuntansi.
ANALISIS PENGARUH RETURN ON EQUITY, EARNING PER SHARE, DAN OPERATING PROFIT MARGIN TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Dian Mardiati; Yusrizal Yusrizal; Restu Hayati
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 4 No 1 (2019): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.253 KB)

Abstract

The purpose of this study is to analyze the Return On Equity, Earning Per Share and Operating Profit Margin Against Stock Price Companies and Beverages Listed in the Indonesia Stock Exchange. The population in this study are companies enganged in finance. Indonesia effect in 2013 – 2017. The data used is secondary data. The independent variables used are Return On Equity, Earning Per Share and Operating Profit Margin used for the dependent variable that is stock price. The sampling collection technique is used Purposive Sampling and obtained sample about 8 companies. Analytical technique used is multiple linear regression using t test for hypothesis testing. The result of this study indicate that only the variable Operating Profit Margin that has a significant influence on the company’s stock price, Return On Equity and Eraning Per Share have no significant effect on stock prices. Food and drink. Penelitian ini bertujuan untuk mengetahui pengaruh Return on Equity, Earning Per Share dan Operating Profit Margin terhadap Harga Saham perusahaan manufaktur sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2013 – 2017. Data yang digunakan adalah data sekunder. Variabel independen yang digunakan ialah Return On Equity, Eraning Per Share dan Operating Profit Margin yang diuji pengaruhnya terhadap variabel dependen yaitu Harga Saham.Teknik pengambilan sampel yang digunakan adalah Purposive Sampling dan diperoleh sampel sebanyak 8 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan Uji t untuk pengujian Hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial hanya variabel Operating Profit Margin yang berpengaruh terhadap harga saham perusahaan manufkatur sektor makanan dan minuman, sedangkan variabel Roeturn On Equity dan Earning Per Share tidak mempunyai pengaruh yang signifikan terhadap Harga Saham Perusahaan Makanan Dan Minuman.
ANALISIS PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR LOGAM DAN SEJENISNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 – 2017 Vincensius Reynata; Mimelientesa Irman; Restu Hayati
Bilancia : Jurnal Ilmiah Akuntansi Vol 3 No 2 (2019): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.519 KB)

Abstract

The purpose of this study was to examine and analyze working capital on profitability of manufacturing companies in the metal sub-sector and its kind which were listed on the Indonesia Stock Exchange. The calculation of working capital in this study uses Accounts Receivable Turnover, Inventory Turnover, Working Capital Turnover, Fixed Assets Turnover and Total Assets Turnover. While the calculation of profitability uses Return On Assets (ROA). This study uses secondary data in the form of financial statements with sampling using a purposive sampling method. By using a purposive sampling method, a sample of 14 companies from manufacturing companies in the metal and similar sub-sectors was listed on the Indonesia Stock Exchange in 2013-2017. The analysis used in this study is descriptive statistical analysis, classic assumption test and multiple linear regression test. The results of this study indicate that Accounts Receivable Turnover, Inventory Turnover and Fixed Assets Turnover have no effect and are not significant for ROA. Working Capital Turnover has a negative and significant effect on ROA. Total Assets Turnover has a positive and significant effect on ROA. Penelitian ini bertujuan untuk menguji pengaruh modal kerja terhadap profitabilitas pada perusahaan manufaktur sub sektor logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia. Modal kerja pada penelitian ini meliputi perputaran piutang, perputaran persediaan, perputaran modal kerja, perputaran aset tetap dan perputaran total aset. Sedangkan perhitungan profitabilitas menggunakan Return On Assets (ROA).Penelitian ini menggunakan data sekunder berupa laporan keuangan dengan penarikan sampel menggunakan teknik purposive sampling. Dengan menggunakan teknik purposive sampling maka diperoleh sampel sebanyak 14 perusahaan dari perusahaan manufaktur sub sektor logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Analisis yang digunakan pada penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik dan uji regresi linier berganda.Hasil penelitian ini menunjukan bahwa perputaran piutang, perputaran persediaandan perputaran aset tetap tidak berpengaruh dan tidak signifikan terhadap ROA.Perputaran modal kerja berpengaruh negatif dan signifikan terhadap ROA. Perpuataran total aset berpengaruh positif dan signifikan terhadap ROA.
ANALISIS PENGARUH BIAYA KESEJAHTERAAN KARYAWAN, BIAYA KEMITRAAN, DAN BIAYA BINA LINGKUNGAN TERHADAP ROA PADA PERUSAHAAN SEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Mimelientesa Irman; Felisia Thalia; Restu Hayati
Bilancia : Jurnal Ilmiah Akuntansi Vol 3 No 4 (2019): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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

Abstract

The study aims to analyze the influence welfare employee cost, partnership cost, and environment development cost either simultaneously or partially on ROA. The object of research used is in mining companies listed in Indonesia Stock Exchange (BEI) inperiod 2013-2017. The data collected was secondary data with the methode of documentation. Data analyze using the multiple regression analyze. The result of this study indicate employee welfare cost don’t have a significant effect on the ROA, cost of partnership have a significant effect on the ROA and Environmental Costs do not have a significant effect on the ROA. Penelitian ini bertujuan untuk menganalisa pengaruh biaya kesejahteraan karyawan, biaya kemitraan dan biaya bina lingkungan terhadap ROA pada perusahaan sektor batubara yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini yaitu perusahaan sub sektor batubara yang terdaftar di Bursa Efek Indonesia periode 2013- 2017. Data yang dikumpulkan merupakan data sekunder dengan metode dokumentasi. Teknik analisis data menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel biaya kesejahteraan tidak berpengaruh terhadap ROA, variabel biaya kemitraan berpengaruh terhadap ROA dan variabel biaya bina lingkungan tidak berpengaruh terhadap ROA.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PERUSAHAAN REAL ESTATE DAN PROPERTI DI BEI Mimelientesa Irman; Restu Hayati; Winany Winany
Bilancia : Jurnal Ilmiah Akuntansi Vol 3 No 3 (2019): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.467 KB)

Abstract

This research aims was to determine the affect of asset structure, operating leverage, sales growth, profitability, firm size and liquidity to the capital structure of real estate and property companies in Indonesia. The samples taken were the companies listed on the real estate and property’s sector of Indonesia Stock Exchange period 2012 – 2016. The sample is determinated using purposive sampling so that the number of samples was 41 companies. Data collection technique on this research were literature study and internet access. The method used was multiple regression formula. The result showed that independent variables of this research, asset structure, operating leverage, sales growth, profitability, firm size and liquidity simultaneously affect to the capital structure. Partially, liquidity have significant negative influence to the capital structure. Meanwhile, asset structure, operating leverage, sales growth. profitability and firm size did not have any significant influence to capital structure of real estate and property companies in Indonesia Stock Exchange period 2012 – 2016. Tujuan penelitian ini adalah untuk mengetahui pengaruh struktur aktiva, operating leverage, pertumbuhan penjualan, profitabilitas, ukuran perusahaan dan likuiditas terhadap struktur modal perusahaan real estate and property di Indonesia. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar pada sektor properti dan real estate di Bursa Efek Indonesia periode 2012 - 2016. Sampel penelitian ditentukan menggunakan metode purposive sampling sehingga jumlah sampel sebanyak 41 perusahaan. Teknik pengumpulan data dalam penelitian ini adalah studi pustaka dan akses internet. Metode analisis data yang digunakan adalah regresi berganda. Hasil penelitian menunjukkan bahwa variabel independen dalam penelitian ini yaitu struktur aktiva, operating leverage, pertumbuhan penjualan, profitabilitas, ukuran perusahaan dan likuiditas secara simultan berpengaruh terhadap struktur modal. Secara parsial, variabel likuiditas berpengaruh negatif dan signifikan terhadap struktur modal. Sedangkan variabel lainnya yaitu struktur aktiva, operating leverage, pertumbuhan penjualan, profitabilitas dan ukuran perusahaan tidak berpengaruh dan tidak signifikan terhadap struktur modal pada perusahaan real estate and property di Bursa Efek Indonesia periode 2012 - 2016.
Anomali Pada Bursa Efek Indonesia Eka Nuraini Rachmawati; Restu Hayati; Linda Hetri Suriyanti
Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i2.2639

Abstract

Anomaly occurs when the return earned is not in accordance with the value it should be and makes the capital market inefficient. The anomalies tested were the day of The Week Effect, Week Four Effect, January Effect and Sell In May And Go Away. The population used is 144 Manufacturing stocks listed on the Indonesia Stock Exchange. The data analysis technique used to prove the occurrence of anomalies is the Z-value large sample difference test. This study examines anomalies not only in the short term, but also in the long term. The research results prove that there are no anomalies in manufacturing companies in Indonesia in the long run. In the short term, anomalies can occur, namely the sell in May effect in 2015 and the January Effect in 2017 on manufacturing companies on the Indonesia Stock Exchange.
Pasar Modal dan Penanaman Modal Asing di Indonesia Poppy Camenia Jamil; Restu Hayati
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1990

Abstract

The role of the capital market for the economy of a country according to capital market education by PT. There are two functions of the Indonesia Stock Exchange, namely as a means of business funding or as a means for companies to obtain funds from investors (investors) for business development, expansion, additional working capital and others. This study aims to explain the relationship between the capital market and foreign investment in Indonesia. The variables used in this study are the return of the Composite Stock Price Index (IHSG) and Foreign Direct Investment (FDI) from 2003 to 2019. Data analysis techniques use regression analysis to explain the relationship between the capital market and foreign investment in Indonesia. Indonesia. The final results of the achievements in this study are to increase literacy understanding about economic activities, capital markets, investment to contribute to economic growth. Keywords: IHSG, FDI, Investment, Capital Market, Stock Index.
Penanaman Modal Asing di Indonesia Poppy Camenia Jamil; Restu Hayati
Jurnal Ekonomi KIAT Vol. 31 No. 2 (2020): Desember 2020
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2020.vol31(2).2769

Abstract

Penelitian ini bertujuan untuk menjelaskan perkembanngan penanaman modal asing di Indonesia. Variabel yang digunakan pada penelitian ini adalah Penanaman Modal Asing atau Foreign Direct Investment (FDI) dari tahun 2003 hingga tahun 2019. Teknik analisis data menggunakan analisis deskriptif untuk memetakan penanaman modal asing di Indonesia. Berdasarkan hasil pengamatan diketahui bahwa penanaman modal asing di Indonesia mengalami naik dan turun karena disebabkan oleh berbagai faktor internal maupun eksternal, tetapi secara keseluruhan terdapat peningkatan.Pada penelitian ini juga ditambahkan keterkaitan penanaman modal asing dengan perkembangan indeks pasar saham. This study aims to explain the development of foreign investment in Indonesia. The variable used in this research is Foreign Direct Investment (FDI) from 2003 to 2019. The data analysis technique uses descriptive analysis to map foreign investment in Indonesia. Based on observations, it is known that foreign investment in Indonesia has experienced ups and downs due to various internal and external factors, but overall there is an increase. This research also adds to the relationship between foreign investment and the development of the stock market index.
Bias Kognitif dalam Keputusan Investasi di Pekanbaru Restu Hayati; Azmansyah; Linda Hetri Suriyanti; Mimilientesa Irman
Akuntansi & Ekonomika Vol 12 No 1 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i1.3164

Abstract

This study aims to analyze the financial behavior of investors in terms of cognitive bias towards receiving information when making investment decisions in various financial securities. The method used is descriptive analysis with investors in Pekanbaru as a sample. The results of the study prove that in general, investors will behave normally. However, when faced with a variety of information, decision making will be quite biased when faced with a heuristic group. The level of investor bias will be very high in the reaction bias group. This group considers the existence of experience, different types of investment, as well as the delivery of information and a certain time will change investment needs after adjustments are made to the information.
Karakteristik Pekerjaan, Kewargaorganisasian Dan Kinerja Dosen Universitas Islam Riau Asril Yusuf; Restu Hayati
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.3722

Abstract

This study aims to determine the effect of job characteristics and organizational citizenhip behavior on the performance of lecturers at the Faculty of Economics and Business, Islamic University. The sample in this study were 40 lecturers at Faculty of Economics and Business UIR. The analytical method used is a structural equation model using SMARTPLS. The results of the study prove that job characteristics and organizational citizenhip behavior have a significant effect on the performance of lecturers at Faculty of Economics and Business Riau Islamic University. Job characteristics are proven to create psychological conditions, namely meaningful work experience, feelings of responsibility for work results, as well as an overview of the actual results of work that will increase internal motivation, job satisfaction and effective work results so that in the end it will improve the final performance of lecturers. . Organizational citizenship behavior has also been proven to create a willingness to cooperate with lecturers at the Faculty of Economics and Business voluntarily even though there is no formal reward system that can ultimately improve their performance. Keywords : Skills, Leadership, Developing Economy, Entrepreneurial Leadership, Indonesian Entrepreneurship
Co-Authors Asril Yusuf Azmansyah Desi Mardianty Desy Mardianty Dian Mardiati Efi Susanti Eka Nuraini Rachmawati Felisia Thalia Hafidzah Nurjannah Hariswanto Hariswanto Jansaris Othneil Purba Kitty Kitty Lintang Nur Agia Lukas Lukas Mimelientesa Irman Mimilientesa Irman Novita Yulia Putri Oktariani Oktariani Poppy Camenia Jamil Prasetia Denny Suriyanti, Linda Hetri Syukri Hadi Vincensius Reynata Winany Winany Yenny Wati Yusrizal