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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH JEA17: Jurnal Ekonomi Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Scientific Journal of Reflection : Economic, Accounting, Management and Business Distribusi Journal of Education and Instruction (JOEAI) JURAKUNMAN (JURNAL AKUNTANSI DAN MANAJEMEN) Jurnal Mantik JURNAL EKSBIS JIAI (Jurnal Ilmiah Akuntansi Indonesia) Dinasti International Journal of Education Management and Social Science Jurnal Bisnis Dan Kajian Strategi Manajemen Revitalisasi : Jurnal Ilmu Manajemen Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Journal of Telenursing (JOTING) Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JOURNAL SCIENTIFIC OF MANDALIKA (JSM) International Journal of Business, Law, and Education Edunomia : Jurnal Ilmiah Pendidikan Ekonomi INOVATIF: Jurnal Penelitian Pendidikan, Agama, dan Kebudayaan Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Journal Transformation of Mandalika Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Sosial dan Sains Moneter : Jurnal Keuangan dan Perbankan Jurnal Ekonomis Klabat Accounting Review Jurnal Akademi Akuntansi Indonesia Padang Jurnal Penelitian Akuntansi
Harlyn L. Siagian
Universitas Advent Indonesia
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MEDIASI UKURAN PERUSAHAAN ANTARA TAX AVOIDANCE DAN LEVERAGE TERHADAP COST OF DEBT Situmeang, Artauli Angel; Siagian, Harlyn L.
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 1 (2021): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i1.5516

Abstract

Maksud dari penelitian ialah untuk mencari tahu dan menganalisis mediasi ukuran dari perusahaan antara tax avoidance serta leverage pada cost of debt. Penelitian bersifat kuantitatif dan memanfaatkan data sekunder dari laporan tahunan perusahaan manufaktur sektor industri consumer non-cyclicals subsektor makanan dan minuman yang terdaftar pada Bursa Efek Indonesia selama rentang waktu 2016 hingga 2019. Metode penelitian yang digunakan adalah metode purposive sampling dengan populasi objek penelitian sebanyak 10 perusahaan selama periode 4 tahun dan sampel sebanyak empat puluh data. Metode analisis yang digunakan adalah statistik deskriptif, koefisien korelasi, koefisien determinasi, uji asumsi klasik, analisis jalur, uji F, uji t dan analisa regresi berganda dengan menggunakan SPSS dua puluh empat. Hasil analisis menyimpulkan bahwa tax avoidance dan leverage tidak berpengaruh secara langsung atas ukuran perusahaan. Tax avoidance, leverage dan ukuran dari perusahaan berpengaruh secara signifikan pada cost of debt. Secara tidak langsung, tax avoidance serta leverage melalui ukuran perusahaan tidak berpengaruh langsung pada cost of debt.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIBEL INTERVENING PADA PERUSAHAAN SUB SEKTOR SEMEN Tua Hasudungan Pardosi, Douglas; Siagian, Harlyn L.
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 2 (2021): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i2.5968

Abstract

In observation of this research is to analyze and examine the influence of profitability on firm value with capital structure as an intervention variable. The authors use a sample of companies sub-cement sector listed on the Indonesia Stock Exchange (IDX) as many as 30 samples from 6 companies from the 2016-2020 period. Testing is also done through sampling techniques purposive sampling and assessment that has been done by the author. Some testing is done by processing the data with the cast multiple regression test and test of Sobel to find the hypothesis in research. By doing this test, then obtained the result that in the regression test variables affect profitability capital structure because the results of the significance of the low with the results of 0.000 from the boundary of the significance determined as 0.05. On the structure of the capital is also not seen any influence with the result that 0.11978 that where such a result is higher than the significant level 0.05. Subsequent testing with the test of Sobel shows if the variable profitability of the variable the value of the company with capital structure as an intervening variable does not prove the existence of the element of mediation because in the testing of the obtained results 0.80 smaller than the limit significantly by 1.96.
ANALISIS REAKSI PASAR ATAS PERUBAHAN HARGA SAHAM SESUDAH PENGUMUMAN OPINI AUDITOR PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Harlyn L Siagian
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 12, No 2 (2019): JURAKUNMAN
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v12i2.27

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan rata-rata harga saham harian, return saham, dan abnormal return 5 hari sebelum dan 5 hari sesudah tanggal pengumuman opini audit keluar. Perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012 - 2016. Penelitian ini menggunakan analisis rasio keuangan, yaitu return dan abnormal return. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan even study. Analisis data menggunakan analisa deskriptif statistik dan uji t paired test. Hasil penelitian menunjukkan bahwa harga saham harian, return saham dan abnormal return mengalami perubahan sebelum dan sesudah publikasi. Hal ini berarti bahwa investor bereaksi terhadap informasi yang dipublikasikan pada laporan keuangan. Kata Kunci: Reaksi Pasar, Harga Saham, Opini Auditor
MANAGERIAL OWNERSHIP, DIVIDEND POLICY, AND INTELLECTUAL CAPITAL ON CORPORATE VALUES WITH PROFITABILITY AS AN INTERVENING VARIABLE : AN EVIDENCE OF REAL ESTATE AND PROPERTY COMPANIES IN INDONESIA STOCK EXCHANGE Harlyn Lindon Siagian
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 13, No 2 (2020): Vol.13. No.2. JULI 2020, JURAKUNMAN
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v13i2.50

Abstract

This study aims to determine Managerial Ownership, Dividend Policy and Intellectual Capital Policy on Corporate Value with Profitability as an intervening variable in real estate and property companies listed in the Indonesia Stock Exchange in 2012-2018. This type of research is causal associative. The sampling technique uses purposive sampling. Data on research were 6 companies was obtained so that the research data were 42. The analysis technique used was multiple regression and path analysis. The results of this study indicate that Dividend Policy affect Profitability, Managerial Ownership does not affects to Profitability and Intellectual Capital does not affect Profitability. Further, Managerial Ownership, Return on Assets, and Intellectual Capital does not affects the Value of the Company, Dividend Policy effect the Company Value. Profitability is an intervening variable between Dividend Policy on Firm Value, Profitability is not an intervening variable between Managerial Ownership of Company Value and Profitability is not an intervening variable between Intellectual Capital.
Pengaruh Return on Asset, Return on Equity, Net Profit Margin Terhadap Harga Saham pada Industri Makanan dan Minuman di Bursa Efek Indonesia Periode 2018-2020 Allan B Pasaribu; Harlyn Siagian
Jurnal Ilmiah Universitas Batanghari Jambi Vol 22, No 1 (2022): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v22i1.1895

Abstract

The study was made by the author to find out the effect of ROA, ROE, and NPM simultaneously on stock prices and in testing the effect of ROA, ROE, and NPM partially on stock prices, the sample was 13 companies from 30 food and beverage sub-sector companies listed in the Indonesian Stock Exchange. IDX in 2018 - 2020, so that the total sample of 33 variables used is stock price the dependent variable while ROA, ROE and NPM are independent variables. In analyzing using multiple linear regression analysis. The sampling in this study was carried out using purposive sampling. The results of this research show that simultaneously ROA, ROE, and NPM variables have a significant effect on stock prices. While partially ROA, ROE has a positive effect while NPM has a negative but not significant effect on stock prices.
PENGARUH TINGKAT LEVERAGE TERHADAP AGRESIVITAS PAJAK MELALUI RETURN ON ASSET (ROA) SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Happy Bernada Simatupang; Harlyn L Siagian
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 2 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i2.5371

Abstract

ABSTRACTThe purpose of this study is to analyze whether the level of leverage has an effect on tax aggressiveness through Return on Assets as a mediating variable. The sample consisted of 75 samples and used a purposive sampling technique for 25 companies, namely by collecting data on the Food and Beverage Sub-Sector companies listed on the Indonesia Stock Exchange in 2017-2019. This study uses data analysis techniques, namely multiple linear regression analysis and mediation regression processed in SPSS 22. Therefore the results of the study show that partially the variable leverage, ROA has an effect on tax aggressiveness. However, by testing the Mediation Variable, Leverage does not have a significant effect on tax aggressiveness and only ROA as a mediating variable has a significant value on Tax Aggressiveness.Keywords : Leverage Rate, Tax Aggressiveness and Return On Asset
Inventory Turnover and Accounts Receivable Turnover on Profitability: An Evidence of Chemical Companies Listed In IDX Alden Rajagukguk; Harlyn Siagian
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 5, No 2 (2021): Jurnal Bisnis dan Kajian Strategi Manajemen
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v5i2.4058

Abstract

The profitability of a company is one of the bases for assessing the condition of a company, for that we need an analytical tool to be able to assess it. And it can be seen from the higher the inventory turnover, the better for the company to generate profits. So does account receivable turnover. The faster the cash return, the easier the company will be to continue to carry out its operational activities. The type of research used in this research is exploratorily followed by quantitative descriptive to explain the relationship and effect of inventory turnover, account receivable turnover and profitability. The result of this research are account receivable turnover has a strong and positive level of relationship to profitability. However, it has no significant effect on profitability. So does inventory turnover to profitability. Simultaneously, account receivable turnover and inventory turnover have a strong and positive level of relationship to profitability. Likewise, it has a significant effect on profitability.
MEMBANGUN BRAND IMAGE SEBAGAI MANAJEMEN STRATEGI DALAM UPAYA MENINGKATKAN DAYA SAING PADA LEMBAGA PENDIDIKAN Junita Manurung; Harlyn L Siagian
INOVATIF: Jurnal Penelitian Pendidikan, Agama, dan Kebudayaan Vol. 7 No. 2 (2021): September 2021
Publisher : Center for the Research and the Communicator Service of IAI Hasanuddin Pare-Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.935 KB)

Abstract

Significant changes to knowledge and technology in the modern era like today encourage changes in systems and governance in the field of education. Educational institutions that have good quality I n society will Build a brand image which is expected to make these educational institutions stronger and will encourage prospective students to choose these educational institutions. If producers are able to market their products well and sell well in the market, the quality of these educational institutions can provide satisfaction to consumers and can be said to be salable in the market. And educational institutions that are unable to sell their products will not exist because they are inferior to other educational institutions. Educational institutions should realize from an early age that they are service producers who have to build brands so that their products sell well in the market and are bought by consumers. Brand image has an important position for the sustainability of an educational institution that grows among competition between institutions. For that, an educational institution must be able to compete with other educational institutions. However, the facts that occur in the field show that there are still many educational institutions that have not realized and understood this, so that in the competition they face various difficulties, especially with private schools that have large capital and have a good brand image and are popular among the community. The results of this discussion can be concluded that it is not easy to build a positive brand image of educational institutions. Marketing education is not done for commercial purposes but rather to competition the quality of educational institutions' services for the community. The ways that educational institutions can do in marketing educational services so that their competitiveness increases are market identification, market segmentation, product differentiation, conducting marketing communications and providing the best possible educational institution services.
LEVERAGE, EARNING PER SHARE AND PROFITABILITY: A STUDY ON INFRASTRUCTURE COMPANIES LISTED AT IDX FROM YEAR 2015-2018 James Benjamin Soeindoen; Harlyn Lindon Siagian
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 2 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i2.286

Abstract

To measure company performance, use financial ratio analysis to find out several aspects that determine the financial position and company development, one of which is profitability ratios. This study aims to determine the effect of leverage and earnings per share on profitability. The variable leverage (DER) and earnings per share (EPS) as independent variables (independent) and profitability (ROE) as independent variables (dependent). The number of samples used in this study was 48 there are infrastructure companies in the energy sub-sector (6), toll roads, airports, ports, and the like (5), and telecommunications (8) registered on the IDX, the company provides financial reports and annual reports in 2015-2018. Data were collected using a purposive sampling method based on certain conditions. The method in this study uses a non-participant observation method or used secondary data. Data were analyzed using linear regression models. The results show that leverage does not oppose profitability, while earnings per share tend to profitability.
The Effect of Profitability on Financial Distress with Leverage as a Moderating Variable in Pharmaceutical Sub-Sector Companies Listed on the IDX from 2018-2020 Irwin Gunawan Sahala Subiyanto; Harlyn Lindon Siagian
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.v5i2.4769

Abstract

Financial distress is a condition where management is unable to overcome financial problems that cause a decrease in financial performance successively before the company is declared bankrupt. This research has something to be achieved. This study aims to determine the effect of profitability on financial distress with the moderating variable leverage, and to determine whether the company went bankrupt. The sample used in this study were 12 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) 2018-2020. The analytical method used is descriptive statistical method with the Moderated Regression Analyze analysis tool. The results of this study indicate that there is a significant negative effect of the ROA variable on bankruptcy prediction. The DAR variable is able to moderate the relationship between ROA and bankruptcy. By using the Altman Z-Score model. The solution that companies can take to anticipate a decline in financial performance is discipline in paying short-term debt and efficiently using debt capacity to get very large profits from their obligations to avoid financial difficulties.
Co-Authors Adelia Claryssa Adriella Resmita Sunny Pardosi Alden Rajagukguk Alden Rajagukguk Aldo Arsito Alfiano Marcellino Sibuea Allan B Pasaribu Arina Adelany Artauli Angel Situmeang Arthur Jehezkiel B Rachmat, Yosua C Rantung, Melinda Chatherine Marpaung Crismon Tiodom Sitohang Daniel Dara Suzana Debora Apriliyani Bakara Dirjon Sitohang Dirjon Sitohang Doli Silaban Dolly Parlindungan Pardosi Elny Sinaga Fitri Natalia Lumban Gaol Fitry, Remember Francis Hutabarat Gevin raymond sihombing Happy Bernada Simatupang Hariati Karo Harman Malau Herold Moody Manalu Irwin Gunawan Sahala Subiyanto James Benjamin Soeindoen Joan Yuliana Hutapea Jocelyn Rajagukguk Jocelyn Rajagukguk Johan Manurung Josua Erwin Simanjuntak Judith Tagal Gallena Sinaga Junita Manurung Leo Hutagalung Lewis, Isac Manalu, Herold Marlinda Siahaan Marpaung, Samuel Ariaputradana Martha Agustina Matanari Memey Memey Michelle Sabatamia Nilam Sari Simbolon Olivia Fransisca Moniaga P.E Sudjiman Pandiangan, Gibson Pangaribuan, Bonar Alberto Pangaribuan, Hisar Priadi Sianturi Pryanti Silaban Pungu Simaremare P’briel Stevant Adi Saragih Rajagukguk, Alden Rajagukguk, Jocelyn Rani Sihotang Reynaldo Simamora Romian Marpaung Ronny Buha Sihotang Rorimpandey, Joel Rumiris Rumiris Russel Hizkia Sagala, Clarissa Grace S. Sagala, Yos Hengky Olbioctavian Samuel Steve Sarah Marchia Tabita Siagian, Vienzo Siburian, Teddy Megido Silitonga, Jerni Febrina Simbolon, Surya Hasan Sisobadodo Zendrato Situmeang, Artauli Angel Steavyane Deasy Simalango Stephanie Bethania Pearly Simbolon Tambunan, Tanjung Tanjung Tambunan Teddy M. Siburian Teddy Megido Siburian Tetty H Sitorus Tua Hasudungan Pardosi, Douglas Valentine Siagian Yetshi Otchika Simbolon Yosafat Arya Permata