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Factors Affecting Financial Distress in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2016–2020 Sitanggang, Tina Novianti; Cindy, Cindy; Hansen, Hansen; Jesslyn, Jesslyn; Cynthia, Cynthia
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 2 (2021): 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.v4i2.2057

Abstract

This study was conducted to determine the factors affecting financial distress in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2016–2020. The data used is sourced from the company's financial statements on the Indonesia Stock Exchange, and the sample has been selected based on predetermined criteria. The population in this study are all Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2016–2020 totaling 30 companies, with purposive sampling method, the sample received is 12 companies. From this research, it can be seen that sales growth and working capital turnover partially effect financial distress significantly. Institutional ownership and debt to equity ratio have an insignificant effect on financial distress. All variables have a significant effect on financial distress simultaneously.
Effect of Return on Assets, Debt to Equity Ratio, Firm Size and Current Ratio on Dividend Payout Ratio (Case Study on Food and Beverage Sub-sector Manufacturing Companies Listed on the IDX for the 2016-2020 Period) Simbolon, Jesica Natalia Br; Sitanggang, Tina Novianti; Simorangkir, Desliani Natalia; Naibaho, Junianti Ramayana; Halawa, Luther Berkat Jaya
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3812

Abstract

The purpose of this research observation is to find out whether the proposed hypothesis is the results obtained, namely whether partially and simultaneously on the Return On Assets, Debt To Equity Ratio, Firm Size and Current Ratio variables to the Dividend Payout Ratio. This research is a causal associative research. A total population of 8 companies were selected by purposive sampling. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that Return on Assets does not significantly affect the Dividend Payout Ratio, Debt to Equity Ratio and Firm Size has a negative and insignificant effect on the Dividend Payout Ratio, Current Ratio has a positive and significant effect on the Dividend Payout Ratio. So the overall results of Return on Assets, Debt to Equity Ratio, Firm Size, and Current Ratio have a partial and significant effect on the Dividend Payout Ratio in manufacturing companies in the food and beverage sub-sector listed on the IDX for the period 2016 – 2020. By obtaining a total value of Adjusted R Square as many as 0.146, these four variables can explain or give an effect of 14.6% and 85.4% given other variables.
Analysis of the Factors that Affect Financial Distress in Transportation Sector Companies Listed on the IDX for the Period 2018 – 2020 Sitanggang, Tina Novianti; Sinaga, Ayu Stevani; Ritonga, Tuti; Pratiwi, Desy; Waruwu, Lismawati
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3830

Abstract

The purpose of this research is to find out what factors influence the occurrence of bad financial conditions (Financial Distress) in a company. Transportation sector companies are the population in this study, with a sample of 33 companies with a three-year study period. The technique used in determining the sample is purposive sampling technique. The independent variables in this study: ROA, Current Ratio, Debt Ratio and Company Size. The dependent variable in this study: Financial Distress as measured using the modelZmijewski. The results showed thatROA partially has a significant negative effect on Financial Distress, Current Ratio partially has no significant effect on Financial Distress, Debt Ratio partially has a significant positive effect on Financial Distress, Company Size partially does not have a significant effect on Financial Distress and ROA, Current Ratio, Debt Ratio and Company Size simultaneously affect Financial Distress.
Pelatihan penyusunan Laporan Arus Kas pada Klinik Pratama Platinum Medan Tina Novianti Sitanggang; Annisa Nauli Sinaga
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 2 No. 1 (2021): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v2i1.152

Abstract

Laporan sangat dibutuhkan untuk mengelola suatu entitas, salah satu fungsi dari Akuntansi adalah membantu pihak manajemen dalam pengambilan keputusan dan juga membantu pihak manajemen dalam menyusun laporan keuangan. Adapun Laporan Keuangan adalah suatu laporan yang menggambarkan posisi keuangan suatu entitas dalam suatu periode akuntansi.  Tujuan Pengabdian Kepada Masyarakat (PKM) ini adalah memberi pelatihan  dalam penyusunan laporan arus kas, agar laporan arus kas dapat menggambarkan kas masuk dan kas keluar yang sesungguhnya dan dapat dipertanggungjawabkan serta akuntabel oleh bagian keuangan Klinik Pratama Platinum Medan. Sebagai bagian keuangan yang mencatat, menerima dan mengeluarkan kas maka salah satu bentuk pertanggungjawaban yang dilakukan adalah dengan menyusun Laporan arus kas selama satu periode biasanya selama 1 tahun. Metode yang dilakukan dalam PKM ini adalah berupa pelatihan dengan pendekatan participatory training, yaitu pendekatan yang menekankan pada partisipasi penuh dari bagian keuangan di Klinik Pratama Platinum Medan. Dari hasil PKM ternyata berhasil meningkatkan pemahaman pengetahuan dan peningkatan keterampilan dalam penyusunan laporan arus kas di Klinik Pratama Platinum sebesar  95 % peserta atau bagian keuangan mampu menyusun Laporan arus kas sesuai dengan Pedoman Standar Akuntansi Keuangan (PSAK) 45. Keywords: Laporan, Kas, Akuntansi dan Klinik
PENGARUH PENGETAHUAN INVESTASI, FASILITAS TEKNOLOGI, STATUS MAHASISWA DAN GENDER TERHADAP MINAT INVESTASI MAHASISWA UNIVERSITAS PRIMA INDONESIA DI PASAR MODAL Faathir Nurul Yaasiin; Tina Novianti Sitanggang
JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

This study aims to determine how much influence investment knowledge, technological facilities, student status and gender have on investment interest. The data used in this study are primary data, the population taken in this study were students of the Faculty of Economics, University of Prima Indonesia, while the research sample taken was accounting students of the Faculty of Economics, Universitas Prima Indonesia who had completed the portfolio theory and investment analysis courses and are currently still registered at the Faculty of Economics, University of Prima Indonesia. The sample in this study was 236 respondents who were taken using the Slovin formula. The data were processed using SPSS assistance. The analytical tool used in this study is multiple linear regression. The results of this study indicate that the variables of investment knowledge, technology facilities and gender have a positive effect on investment interest, while the variable student status has a negative effect on investment interest
PENGARUH MATA KULIAH KEWIRAUSAHAAN TERHADAP SIKAP, MOTIVASI DAN MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI UNIVERSITAS PRIMA INDONESIA Tina Novianti Sitanggang; Faathir Nurul Yaasiin
JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

This research was conducted at Prima Indonesia University. The purpose of this study was to analyze the effect of entrepreneurship courses on attitudes, motivation and interests of accounting students at Prima Indonesia University in entrepreneurship. The sample in this study was 236 respondents who were taken using the Slovin formula. The data were processed using SPSS assistance. The analytical tool used in this study is multiple linear regression. The results of this study indicate that the variables of entrepreneurial knowledge, attitudes and motivation have a significant effect on entrepreneurial interest
Faktor-faktor yang mempengaruhi nilai perusahaan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019 Tina Novianti Sitanggang; Yolanda Angel Sabatani Doloksaribu
Jurnal Paradigma Ekonomika Vol. 16 No. 4 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i4.13329

Abstract

This study aims to analyze the effect of Capital Structure (DER), Current Ratio (CR), Net Profit Margin (NPM), and Firm Size (UP) on Firm Value (NP). This research was conducted on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2019. Data were analyzed using multiple regression models. The study results found that CR and NPM had a significant effect, while DER and UP had no significant effect on firm value.
Preferensi Metode Mengajar Dosen terhadap Sikap, Motivasi dan Minat Berwirausaha Mahasiswa Akuntansi Universitas Prima Indonesia Tina Novianti Sitanggang; Faathir Nurul Yasiin
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.343

Abstract

This study aims to analyze the effect of lecturer teaching methods on the Attitudes, Motivation, and Entrepreneurial Interests of Accounting Students at Prima Indonesia University. This study uses primary data, namely by distributing questionnaires to 2015/2016 accounting students who have taken entrepreneurship courses with a sample of 236 students taken using the Slovin formula. This study was analyzed using SPSS. The result of the research is that simultaneously from the third variable independent of the dependent variable Y (Entrepreneurial Interest) is 0.549 x 100% = 54.9%. In other words, 54.9% of Entrepreneurial Interest can be expressed by the 3 independent variables (Entrepreneurial Knowledge, Attitudes, and Motivation). Partially the 3 independent variables have a significant positive effect on Entrepreneurial Interest. The lecturer teaching method is proven as a variable that has a significant effect on the relationship between the independent variables and the dependent variable.
Pengaruh ROA, CR,TATO, dan DER terhadap Harga Saham pada Sektor Pertambangan yang terdaftar di BEI Periode 2016-2019 Tina Novianti Sitanggang; Cristover Halomoan Manalu; Mutiara M. Sianturi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.431

Abstract

A lhigh lshare lprice lis lan lachievement lexpected lby lall lcompanies. lHowever, lthe lstock lprice lalways lfluctuates lwhich lalways lchanges lfrom ltime lto ltime. lThis lstudy laims lto lsee lthe lextent lof lthe linfluence lof lReturn lOn lAssets, lCurrent lRatio, lTotal lAsset lTurnover, land lDebt lEquity lRatio lon lStock lPrices lin lMining lSector lCompanies lon lthe lIndonesian lStock lExchange lfor lthe lperiod l2016-2019. lThe lsample lselection ltechnique lin lthis lstudy lis lpurposive lsampling. lThe lanalysis ltechnique lused lis llinear lregression, lwhile lthe lhypothesis ltesting lused lt-test land lf-test lwith la lsignificance llevel lof l5%. lThe lclassical lassumption ltest lused lis lthe lnormality ltest, lmulticollinearity ltest, lautocorrelation ltest, land lheteroscedasticity ltest. lFrom lthis lresearch, lit lis lfound lthat lReturn lOn lAssets lhas la lsignificant leffect lon lstock lprices, lCurrent lRatio lhas lno land lsignificant leffect lon lstock lprices, lwhile lTotal lAsset lTurnover land lDebt lEquity lRatio lhave lno leffect land lare lnot lsignificant lto lstock lprices. lSimultaneously lthere lis lan linfluence lbetween lReturn lOn lAssets, lCurrent lRatio, lTotal lAsset lTurnover, land lDebt lEquity lRatio lon lstock lprices.
Pengaruh Laba Akuntansi, Total Arus Kas, Net Profit Margin, Dan Tingkat Laverage Terhadap Return Saham Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2020 Tina Novianti Sitanggang; Hendrico Sipahutar; Tina Hastarina Wau
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.v5i2.3365

Abstract

The assessment is aimed at analyzing how much influence the Accounting Profit, Total Cash Flow, NPM, and Laverage Level on Stock Returns in Insurance Companies. In this study the population used is one of the Insurance Companies Liste on the IDX in 2015-2020. This type of study is a quantitative descriptive study using secondary data. In this study using 66 research samples, but due to outliers the data became 54 research samples. The data analysis technique used in this study is multiple linear analysis, the coefficient of determination test and hypothesis testing using t test and f test. The results of this studyshow that simultaneously Accounting Profit, Total Cash Flow, NPM, and Laverage Level do not have a substansial impact on the stock return of insurance companies listed on the IDX in 2015-2020. While partially Accounting Profit have a positive ang significant effect on Stock Ruturn, while Total Cas Flow, NPM, and Leverage Levels have no effect on Stock Return of Insurance Companies Listed on the IDX 2015-2020. Key words : Laba Akuntansi, Total Arus Kas, Net Profit Margin, dan Laverage.
Co-Authors Ainul Yusna Harahap Alicia Maria Frisline Alvarido Sibarani Andari, Ayu Andika N.H Pasaribu Andreas Heriyanto Hondro Annisa Nauli Sinaga Annisa Nauli Sinaga Annisa Nauli Sinaga Aprilia Florencia A.S. Sianipar Ariella, Ega Nesya Ariesa, Yeni Auliza, Ramanda Bali, Grace Evafera Beby Anastasia Panggabean Bella Ayunda Yusda Bella Juliana Permata br Samosir Celine, Celine Cheong Shiau Wie Chesi Br Sibuea Chindy Ema Hermansyah Pasaribu CINDY CINDY Cristover Halomoan Manalu Cynthia Cynthia Damanik, Hormaingat Damanik, Ronald Darwin Lie Devi Ruminta Nainggolan Dewi, Angelina Susila Dwi Andini Dwita Sakuntala Efri Debby Ekinola Br Sinukaban Emi Susanti Purba Evelyn Evelyn Evelyn Yovita Faathir Nurul Yaasiin Faathir Nurul Yasiin Febrina Theresia Lubis Fernando Toky Halawa, Luther Berkat Jaya Hansen, Hansen Hasudungan Rajagukguk, Ronald Hendrico Sipahutar Henny Elina Rusli Hormaingat Damanik Hotma Mentalita Hotma Mentalita Hotriado Harianja Hotriado Harianja Jesslyn, Jesslyn Jhon Lismart Benget. P. Jonathan Marcel Halim Kardika Simanjuntak Keumala Hayati Kosti Juliana Siregar Kristalia Anzeriani Br. Ginting Kristanto, Harry Larosa, Suryati Marcella Jocelyn Wijaya Marpaung, Raymon Efenly Melfrianti Romauli Melinda Melinda Merry Merry Rusida S Mutiara M. Sianturi Naibaho, Junianti Ramayana Nauli Sinaga, Annisa Nelsem Nuri Aslami Nurliza Lubis Nurliza Lubis Oktiana Fidela Damanik Parapat, Dini Dargita Marlina Pratiwi, Desy Purba, Melfrianti Romauli Rahmad Tantawi Rajagukguk, Ronald Hasudungan Ramanda Auliza Raymon Efenly Marpaung Renika Hasibuan Ria Sitorus, Paskah Riadi Riadi Riadi Riadi Riadi Riadi Riadi Riadi, Riadi Ritonga, Tuti Robert Tua Siregar Roini Nela Setia Manurung Rolin Vina Rosalina Sinaga Ronald Hasudungan Rajagukguk Ronald Hasudungan Rajagukguk Rusida S, Merry Ruth Putri Yunita Salim Aktar Sherly - Simbolon, Jesica Natalia Br Simorangkir, Desliani Natalia Simorangkir, Else Rohayu Sinaga, Annisa Nauli Sinaga, Ayu Stevani Sinaga, Rolin Vina Rosalina Sinukaban, Efri Debby Ekinola Br Sitanggang, Febriyanti Br Siti Tiadora Sitompul, Geby M.B Situmorang, Renovand Mikael Sofiyan Suryati Larosa Tina Hastarina Wau Toni, Nagian Valeriana Sethevani VERONICA VERONICA VERONICA VERONICA Vincent Arlonso Waruwu, Lismawati Widia Andini Amri Yaasiin, Faathir Nurul Yolanda Angel Sabatani Doloksaribu Yutni Bernadetta br Tarigan