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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 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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Social Sciences Other

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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.
Moderation of Leverage on Institutional Ownership to Profitability and Stock Return Michelle Sabatamia; Harlyn L. Siagian
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.v5i1.3673

Abstract

This study aims to analyze the effect of Institutional Ownership on Profitability and Stock Return with Leverage as the Variable Control. The sample used is secondary data from the Indonesia Stock Exchange (IDX) Annual Report, which Food and Beverages Companies listed on the Indonesia Stock Exchange in 2017-2019. The samples were selected using purposive sampling methods and sample that meets the criteria. This study uses t-test, F-test, and Moderated Regression Analysis (MRA). The proxy used for Profitability is Return on Assets (ROA) and the proxy used for Leverage is Debt to Equity Ratio (DER). These results indicate that partially the Institutional Ownership and Leverage does not effect on ROA and Stock Return, and simultaneously Institutional Ownership and Leverage does not effect on ROA and Stock Return. While Leverage can be the moderating variable between Institutional Ownership on Profitability and Institutional Ownership on Stock Return proven by the increase in the value of R-Square.
Analysis of Differences in Levels of Financial Behavior towards Investment Preferences among Generation X and Generation Y in Urban Areas Stephanie Bethania Pearly Simbolon; Harlyn L Siagian
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.v5i1.4452

Abstract

The goal of this study was to see if there were any disparities in the amount of financial activity between men and women towards investment preferences between generation x and generation y in urban areas. The research methods used in this research are quantitative with comparative types. The respondents of the study used in this study were 60 respondents belonging to generation X and generation Y. The results of hypothesis testing using the t-test found that the t count value was -11,816 and the table value of df 59 was 2,000. So it is found that the value of t calculate is smaller than the value of the table t (-11,816 < 2,000). As a result, the null hypothesis was rejected and an alternate hypothesis was accepted. Based on the findings, it is possible to conclude that there is a difference in the level of financial behavior towards investment preferences between generation X and Generation Y in urban areas.
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