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PENGARUH LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN PROFITABILITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA Peranginangin, Adat Muli; Juneida, Cantika
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

Penelitian ini bertujuan untuk menguji apakah Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), dan Return on Assets (ROA) memiliki pengaruh signifikan terhadap Pertumbuhan Laba pada perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia pada periode 2019-2022. Populasi dalam penelitian ini terdiri dari 40 perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Sampel penelitian terdiri dari 25 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Metode analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara simultan (bersama-sama) Current Ratio (CR), Debt to Equity (DER), Total Assets Turnover (TATO), dan Return on Assets (ROA) tidak memiliki pengaruh signifikan terhadap Pertumbuhan Laba. Secara parsial Current Assets (CR), Debt to Equity (DER), Total Assets Turnover (TATO), dan Return on Assets (ROA) juga tidak berpengaruh signifikan terhadap Pertumbuhan Laba.
PENGARUH LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN PROFITABILITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA Peranginangin, Adat Muli; Juneida, Cantika
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

Penelitian ini bertujuan untuk menguji apakah Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), dan Return on Assets (ROA) memiliki pengaruh signifikan terhadap Pertumbuhan Laba pada perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia pada periode 2019-2022. Populasi dalam penelitian ini terdiri dari 40 perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Sampel penelitian terdiri dari 25 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Metode analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara simultan (bersama-sama) Current Ratio (CR), Debt to Equity (DER), Total Assets Turnover (TATO), dan Return on Assets (ROA) tidak memiliki pengaruh signifikan terhadap Pertumbuhan Laba. Secara parsial Current Assets (CR), Debt to Equity (DER), Total Assets Turnover (TATO), dan Return on Assets (ROA) juga tidak berpengaruh signifikan terhadap Pertumbuhan Laba.
Social Media Performance And Evaluation : An Approach To Business Analytics Concept Genesis Sembiring Depari; Adat Muli Peranginangin; Albert Owen; Luis Jonatan; Winnie Lauren
Jurnal Ilmiah Accusi Vol. 5 No. `1 (2023): Jurnal Ilmiah Accusi Vol 5(1) Mei 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/axmbd208

Abstract

The growth of the internet has resulted in the digitalization of data, which has led to the emergence of big data opportunities. Significant amounts of digital data leave traces of what customers see, read, do, and judge, as well as information about their interests and preferences, resulting in a large amount of data that may be mined for learning experiences. Data mining, statistical algorithms, and machine learning approaches are used in descriptive, predictive, and prescriptive analytics to analyze, forecast, and optimize what is the most take effect, future trends, events, and behaviors based on various data types. A decision support system is widely demanded in tackling this problem, especially in understanding the interactions based on the type, and time from the Facebook post about branding data sets. This work attempts to offer descriptive, predictive, and prescriptive analytics to determine whether a post is worth paying for and promoting. This study is sought for deeper observations of posts on Facebook that get a lot of interaction and loyal users by the best algorithm compared with naive Bayes and decision tree which is using Random Forest with 90.35 % accuracy
Pengaruh Profitabilitas Dan Solvabilitas Terhadap Harga Saham Adat Muli Peranginangin; Berkat Firman Lase
Jurnal Ilmiah Accusi Vol. 3 No. 1 (2021): Jurnal Ilmiah Accusi 3(1) Mei 2021
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a31bmr70

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan solvabilitas terhadap harga saham perusahaan manufaktur sub sektor semen. Populasi dalam penelitian ini berjumlah 6 (enam) perusahaan, namun sampelnya sebanyak 4 (empat) perusahaan yang terdaftar di Bursa Efek Indonesia periode 2016 - 2019. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Data yang digunakan adalah data sekunder yang dikumpulkan menggunakan metode dokumentasi data.Variabel profitabilitas dihitung dengan rasio Net Profit Margin (NPM) sedangkan variabel solvabilitas dihitung dengan rasio Debt to Asset Ratio (DAR). Berdasarkan hasil uji hipotesis dengan menggunakan program SPSS 25, diketahui bahwa profitabilitas dan solvabilitas secara bersama - sama berpengaruh terhadap harga saham dengan nilai F hitung > Ftabel (7,717 > 3,74) dengan tingkat signifikan 0,006 < 0,05. Namun secara parsial, profitabilitas dan solvabilitas masing - masing berpengaruh terhadap harga saham. Variabel profitabilitas memiliki t hitung > ttabel (1,775 > 1,770) dengan taraf signifikan sebesar 0,001 < 0,05. Sedangkan Variabel Solvabilitas memiliki t hitung > ttabel, yaitu 3,249 >1,770 dengan taraf signifikan sebesar 0,006 < 0,05
Agency Control on Capital Market Efficiency: Evidence from Earnings Announcement Peranginangin, Adat Muli
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 2 (2023): JASF (Journal of Accounting and Strategic Finance) - December 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i2.465

Abstract

This study investigates how agency control influences the market's response to new information disclosed during earnings announcements. The aim is to investigate the potential connection between agency control and market efficiency. The research employs an event study as the principal metric and ordinary least squares to evaluate the relationship between agency control and the firms' cumulative earnings announcement returns. This study analyzes the effect of earnings announcements on abnormal returns, utilizing 93,244 daily data from all listed firms between July 2018 and December 2019, specifically during the reporting of year-end financial statements as of December 31, 2018. The study reveals that firms under concentrated ownership and family control do not conform to the semi-strong form of market efficiency, as evidenced by the absence of significant abnormal returns during the event. Insignificant abnormal returns following earnings announcements indicate that the market has assimilated the firms' financial information before the announcement date, as these stakeholders possess privileged access to the firms' information well in advance of the announcements. As a result, the market no longer receives new information from the event or encounters any significant unforeseen news. Consequently, the study determines that agency control may affect the market efficiency of a capital market. The study advises policymakers to examine this issue and adopt measures to alleviate information asymmetry between controlling and non-controlling shareholders.
Social Media Performance And Evaluation : An Approach To Business Analytics Concept Depari, Genesis Sembiring; Peranginangin, Adat Muli; Albert Owen; Luis Jonatan; Winnie Lauren
Jurnal Ilmiah Accusi Vol. 5 No. `1 (2023): Jurnal Ilmiah Accusi Vol 5(1) Mei 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/axmbd208

Abstract

The growth of the internet has resulted in the digitalization of data, which has led to the emergence of big data opportunities. Significant amounts of digital data leave traces of what customers see, read, do, and judge, as well as information about their interests and preferences, resulting in a large amount of data that may be mined for learning experiences. Data mining, statistical algorithms, and machine learning approaches are used in descriptive, predictive, and prescriptive analytics to analyze, forecast, and optimize what is the most take effect, future trends, events, and behaviors based on various data types. A decision support system is widely demanded in tackling this problem, especially in understanding the interactions based on the type, and time from the Facebook post about branding data sets. This work attempts to offer descriptive, predictive, and prescriptive analytics to determine whether a post is worth paying for and promoting. This study is sought for deeper observations of posts on Facebook that get a lot of interaction and loyal users by the best algorithm compared with naive Bayes and decision tree which is using Random Forest with 90.35 % accuracy
Pengaruh Profitabilitas Dan Solvabilitas Terhadap Harga Saham Peranginangin, Adat Muli; Lase, Berkat Firman
Jurnal Ilmiah Accusi Vol. 3 No. 1 (2021): Jurnal Ilmiah Accusi 3(1) Mei 2021
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a31bmr70

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan solvabilitas terhadap harga saham perusahaan manufaktur sub sektor semen. Populasi dalam penelitian ini berjumlah 6 (enam) perusahaan, namun sampelnya sebanyak 4 (empat) perusahaan yang terdaftar di Bursa Efek Indonesia periode 2016 - 2019. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Data yang digunakan adalah data sekunder yang dikumpulkan menggunakan metode dokumentasi data.Variabel profitabilitas dihitung dengan rasio Net Profit Margin (NPM) sedangkan variabel solvabilitas dihitung dengan rasio Debt to Asset Ratio (DAR). Berdasarkan hasil uji hipotesis dengan menggunakan program SPSS 25, diketahui bahwa profitabilitas dan solvabilitas secara bersama - sama berpengaruh terhadap harga saham dengan nilai F hitung > Ftabel (7,717 > 3,74) dengan tingkat signifikan 0,006 < 0,05. Namun secara parsial, profitabilitas dan solvabilitas masing - masing berpengaruh terhadap harga saham. Variabel profitabilitas memiliki t hitung > ttabel (1,775 > 1,770) dengan taraf signifikan sebesar 0,001 < 0,05. Sedangkan Variabel Solvabilitas memiliki t hitung > ttabel, yaitu 3,249 >1,770 dengan taraf signifikan sebesar 0,006 < 0,05
Social Media Performance And Evaluation : An Approach To Business Analytics Concept Depari, Genesis Sembiring; Peranginangin, Adat Muli; Albert Owen; Luis Jonatan; Winnie Lauren
Jurnal Ilmiah Accusi Vol. 5 No. `1 (2023): Jurnal Ilmiah Accusi Vol 5(1) Mei 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/axmbd208

Abstract

The growth of the internet has resulted in the digitalization of data, which has led to the emergence of big data opportunities. Significant amounts of digital data leave traces of what customers see, read, do, and judge, as well as information about their interests and preferences, resulting in a large amount of data that may be mined for learning experiences. Data mining, statistical algorithms, and machine learning approaches are used in descriptive, predictive, and prescriptive analytics to analyze, forecast, and optimize what is the most take effect, future trends, events, and behaviors based on various data types. A decision support system is widely demanded in tackling this problem, especially in understanding the interactions based on the type, and time from the Facebook post about branding data sets. This work attempts to offer descriptive, predictive, and prescriptive analytics to determine whether a post is worth paying for and promoting. This study is sought for deeper observations of posts on Facebook that get a lot of interaction and loyal users by the best algorithm compared with naive Bayes and decision tree which is using Random Forest with 90.35 % accuracy
Pengaruh Profitabilitas Dan Solvabilitas Terhadap Harga Saham Peranginangin, Adat Muli; Lase, Berkat Firman
Jurnal Ilmiah Accusi Vol. 3 No. 1 (2021): Jurnal Ilmiah Accusi 3(1) Mei 2021
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/a31bmr70

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan solvabilitas terhadap harga saham perusahaan manufaktur sub sektor semen. Populasi dalam penelitian ini berjumlah 6 (enam) perusahaan, namun sampelnya sebanyak 4 (empat) perusahaan yang terdaftar di Bursa Efek Indonesia periode 2016 - 2019. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Data yang digunakan adalah data sekunder yang dikumpulkan menggunakan metode dokumentasi data.Variabel profitabilitas dihitung dengan rasio Net Profit Margin (NPM) sedangkan variabel solvabilitas dihitung dengan rasio Debt to Asset Ratio (DAR). Berdasarkan hasil uji hipotesis dengan menggunakan program SPSS 25, diketahui bahwa profitabilitas dan solvabilitas secara bersama - sama berpengaruh terhadap harga saham dengan nilai F hitung > Ftabel (7,717 > 3,74) dengan tingkat signifikan 0,006 < 0,05. Namun secara parsial, profitabilitas dan solvabilitas masing - masing berpengaruh terhadap harga saham. Variabel profitabilitas memiliki t hitung > ttabel (1,775 > 1,770) dengan taraf signifikan sebesar 0,001 < 0,05. Sedangkan Variabel Solvabilitas memiliki t hitung > ttabel, yaitu 3,249 >1,770 dengan taraf signifikan sebesar 0,006 < 0,05