Claim Missing Document
Check
Articles

Found 25 Documents
Search

Sales Growth and Current Ratio on Debt to Equity Ratio: An Evidence Of Infrastructure Companies in Indonesia Stock Exchange Tri Nugroho Suwandi; Ronny Buha Sihotang
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.v22i1.2023

Abstract

Penelitian dibuat penulis untuk mencari pengaruh Pertumbuhan Penjualan dan Rasio Lancar Terhadap Debt to Equity Ratio pada Perusahaan Infrastruktur yang tercatat di Bursa Efek Indonesia. Penulis mengumpulkan 44 perusahaan pada sub sektor infrastruktur pada tahun 2015 - 2019, sehingga total dari sampel sebanyak 220 sampel. Dalam menganalisis mengunakan analisis regresi linear berganda. Pengambilan daripada sampel pada penelitian ini dilakukan dengan mengunakan purposive sampling. Hasil penelitain ini menunjukan bahwa secara simultan Pertumbuhan Penjualan dan Rasio Lancar tidak memiliki pengaruh yang signifikan terhadap Debt to Equity Ratio. Sedangakan secara parsial Pertumbuhan Penjualan dan Rasio Lancar tidak memiliki pengaruh positif terhadap Debt to Equity Ratio.
THE IMPACT OF ENGLISH LANGUAGE PROFICIENCY ON THE RECRUITMENT AND SELECTION PROCESS: A STUDY FROM P.T. ENGLISH EFFICIENT SERVICES Zenyka Viedeyona Zebedeus; Ronny Buha Sihotang
Jurnal Manajemen Bisnis Performa Vol 12, No 2 (2015)
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/performa.v0i0.3273

Abstract

The purpose of this research is to know the impact of English Language Proficiency (ELP) on the recruitment process and selection process. This research was conducted using the descriptive method, in which data was obtained by collecting and then analyzing to present a description about the research object. The collected data was analyzed using a linear regression analysis, Pearson Product Moment correlation coefficient analysis, significance test, and coefficient of determination analysis in order to obtain a conclusion. Data collection techniques include sending out validated questionnaires and interviewing the human resources manager of the company. Based on the linear regression and Pearson Product Moment statistical analysis, it was found that English Language Proficiency has a positive impact on both recruitment and selection. Based on the significance test, it was found that for recruitment, tcount = 1.013 <  ttable = 1.960, which means that ELP does not have a significant impact on the recruitment process. For selection, however, the tcount = 3.162 > ttable value of 1.960, which means that ELP does have a significant impact on the selection process. Based on the coefficient of determination analysis, ELP affects the recruitment process as much as 3%. ELP affects the selection process as much as 23%.
PENGARUH SOLVABILITAS, VOLUME PENJUALAN DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN REAL ESTATE DAN PROPERTY Kingstone Tamba; Ronny Buha Sihotang
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 8, No 8 (2021): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v8i8.2021.2634-2651

Abstract

Penulis menggunakan informasi keuangan dan harga saham berupa data sekunder yang diperoleh dari situs idx.co.id Bursa Efek Indonesia dan juga investing.com. Tujuannya adalah untuk menganalisa pengaruh Solvabilitas, Volume Penjualan dan Profitabilitas sebagai informasi penting yang digunakan oleh pemilik modal perusahaan maupun calon yang mau berinvestasi dengan menilai kinerja perusahaan. Sehubungan dengan hal ini analisa rasio yang diteliti adalah: pengaruh DER, DAR, Volume Penjualan, NPM, ROA dan ROE terhadap Harga Saham. Sumber Data yang digunakan untuk penelitian ini adalah data skunder dengan sampel penelitian dari 31 perusahaan Property dan Real Estate yang tercatat di BEI metode yang dipakai purposive sampling yaitu satu metode menetapkan kriteria tertentu. Laporan yang diteliti adalah (2015-2019) dengan total sampel(n) = 155. Namun setelah melakukan pengujian data atas 155 data tersebut hasilnya tidak terdistribusi secara normal sehingga digunakan metode outlier Z-Score untuk mendistribusikan data secara normal, dan hasilnya adalah terdapat 70 data outlier yang melenceng jauh terhadap data lainnya dalam suatu deretan data. Hasilnya data normal terpakai adalah sebanyak 85 sampel. Pengujian hipotesis penelitian ini menggunakan teknik analisa data dengan memakai uji asumsi klasik, regresi linier berganda, uji_t dan uji_F. Dam hasil pengujian yang dilakukan diperoleh yakni: a) Rasio Sovabilitas: 1. Variabel DER; hiptotesis H1 diterima dan hasilnya berdampak negative dan signifikansinya berlawanan arah terhadap Harga Saham, 2. Variabel DAR; hipotesis H2 diterima dan hasilnya berdampak positive dan signifikansinya kuat terhadap harga saham. b) 3.  Volume Penjualan; hipotesis H3 diterima dan hasilnya berdampak positive dan signifikannya kuat terhadap harga saham. c) Rasio Profitabilitas; 4. Variabel NPM; hipotesis H4 diterima dan hasilnya berdampak positive dan signifikansinya kuat terhadap harga saham. 5.  Variabel ROA; hipotesis H5 diterima dan hasilnya berdampak positive dan signifikansinya kuat terhadap harga saham. 6. ROE; hipotesis H6 ditolak dan hasilnya berdampak signifikan tetapi negative terhadap Harga Saham. d) Namun secara bersama sama variable DER, DAR, Volume Penjualan, NPM, ROA dan ROE berdampak signifikan terhadap harga saham. Hal tersebut bisa terlihat dari nilai R2  sebanyak 66,6%.  
DETERMINAN PAJAK PENGHASILAN BADAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Amos Saptari Marnala; Ronny Buha Sihotang
Jurnal Saintifik Vol 21 No 1 (2023): JANUARI
Publisher : Fakultas Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.054 KB) | DOI: 10.58222/js.v21i1.98

Abstract

One of the subjects that receives the most research is profitability. However, the outcomes of some studies vary. The goal of this study is to learn more about some factors that could have a big impact on profitability. The profitability of companies in the manufacturing sector that are listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020 is the subject of this investigation, which looks at the effects of both internal and external factors. Multiple linear regression and secondary data are used in this study's quantitative approach. Firm size, age, liquidity, capital structure, firm growth, capital intensity, and a macroeconomic indicator are the independent variables in this study, with profitability serving as the dependent variable. Within the scope of the study, 789 observations were utilized. In three years, these observations covered 263 businesses. Profitability is significantly impacted by firm age, size, liquidity, growth, capital intensity, and macroeconomic indicators. Profitability is found to be negatively impacted by capital structure.
THE EFFECT OF SALES AND CORPORATE SOCIAL RESPONSIBILITY ON THE TAX PLANNING SECTOR LQ45 FOR THE 2020-2021 PERIOD Russel Richard Michael Frans; Ronny Buha Sihotang
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

The study was conducted to confirm the effect of sales and corporate social responsibility on LQ45 company tax planning during two years of research for thirty-nine companies with a total of seventy-eight samples using purposive sampling in the collection method. Researchers used the descriptive analysis method with multiple linear regression. The results show that sales have a significant positive effect on tax planning, and corporate social responsibility has no impact on tax planning; simultaneously, sales and corporate social responsibility affect tax planning.
Penggunaan E-Filing dan Pengetahuan Perpajakan dalam Meningkatkan Kepatuhan Wajib Pajak Irene Yuliana Sitompul; Ronny Buha Sihotang
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 4 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i4.20921

Abstract

Abstract Tax is a monetary obligation owed by taxpayers to the government, it is used to fund public needs and wellbeing. Nonetheless, the number of yearly tax returns has not consistently surpassed the goal since some taxpayers fail to make their payments on time. One method the DJP is attempting to promote taxpayer compliance is via tax reform, namely the use of the e-filing system, by optimising services to raise public knowledge of the significance of being an orderly taxpayer. Assessing taxpayers' awareness of taxes and changes to tax laws is done via the use of tax knowledge. This research aimed to ascertain and evaluate how tax knowledge and the e-filing system may be used to enhance taxpayer compliance. At the Adventist University of Indonesia, 60 respondents from the sample were given online questionnaires by researchers using quantitative approaches to gather data. The study's findings, which demonstrate how easy it is for taxpayers to submit their tax responsibilities, demonstrate that e-filing is an effective way to increase taxpayer compliance. Additional findings indicate that taxpayer compliance is impacted by the tax knowledge variable. Keywords: E-filing, tax knowledge, taxpayer compliance
Pengaruh Digitalisasi Perbankan Terhadap Return On Assets Dan Return On Equity Pada Perusahaan Perbankan Kbmi Iv Yang Terdaftar Pada Bursa Efek Indonesia Lesdon Bakkara; Ronny B. Sihotang
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9650

Abstract

Dengan menganalisis interaksi dan pengaruh timbal balik antara kedua variabel tersebut, penelitian ini bertujuan untuk mengetahui dampak digitalisasi perbankan terhadap Return On Assets dan Return On Equity pada perusahaan perbankan KBMI IV yang terdaftar di Bursa Efek Indonesia. Penelitian ini mengukur dampak digitalisasi perbankan terhadap Return On Assets dan Return On Equity pada perusahaan perbankan KBMI IV di Indonesia dengan menggunakan metodologi kuantitatif dan metode analisis statistik parametrik. Sepuluh perusahaan perbankan KBMI IV yang terdaftar di Bursa Efek Indonesia antara tahun 2018 dan 2023 menjadi sampel penelitian. Perusahaan-perusahaan ini dipilih secara purposive dengan menggunakan kriteria yang telah ditentukan, dan data dianalisis dengan menggunakan analisis regresi dasar. Temuan menunjukkan bahwa kenaikan Return On Assets dan Return On Equity di perusahaan perbankan KBMI IV sangat dipengaruhi oleh digitalisasi perbankan. Koefisien determinasi menunjukkan bahwa, meskipun faktor-faktor lain juga mempengaruhi kedua variabel ini, digitalisasi perbankan dapat menjelaskan sekitar 53.1% dari variasi Return On Assets dan 42,2% dari variasi Return On Equity. Kata Kunci : Perbankan, Return On Assets, Digitalisasi, Return On Equity
Analisis Kecerdasaran Spiritual, Stress Kerja dan Kesehatan Mental Alias Arif Likoi; Prancis Hutabarat; Ronny Sihotang
Journal of Management and Bussines (JOMB) Vol 6 No 2 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i2.9285

Abstract

This research aims to examine the relationship between spiritual intelligence and work stress and mental health in the work environment, amidst challenges such as the ongoing pandemic and the threat of global inflation. This study uses questionnaire methods and PLS-SEM analysis to test hypotheses, considering the speculative nature of this research which focuses on estimating key factors that determine mental health. Analysis was carried out with SmartPLS 3.0 software. The research results show that companies need to pay attention to the health of their employees, including mental health, because work stress has been proven to be a significant factor in influencing mental health. However, research finds that spiritual intelligence does not have a significant influence on mental health or work stress. In conclusion, companies must focus more on efforts to reduce work stress to improve employee mental health, because this factor has a significant impact. Meanwhile, spiritual intelligence has not been proven to be influential in this context, so companies can direct their efforts mainly on other aspects that are more relevant to employee mental health. Keywords: Spiritual Intelligence, Mental Health, Work Stress
COMPANY PROFIT GROWTH AND QUICK RATIO ON STOCK PRICE: AN EVIDENCE OF OIL AND GAS COMPANIES IN INDONESIA STOCK EXCHANGE Marbun, Ramlon; Sihotang, Ronny Buha

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.741 KB) | DOI: 10.31955/mea.v5i3.1535

Abstract

This study analyzes the effect of Company Profit Growth and Quick Ratio on Stock Price on oil and gas companies listed on the Indonesia Stock Exchange. The sample used in this study was 9 companies on 2014-2019, so that 45 research samples were obtained. In this study, Company Profit Growth is measured using the percentage of the profit growth proxy and Stock Price using the percentage of the current stock price and last year stock price. Based on research, simultaneously, Profit Growth and Quick Ratio have a significant effect on Stock Price. While partially the Profit Growth has no relationship on the Stock Price and Quick Ratio has no effect on the Stock Price. Profit Growth and Quick Ratio contributed 3.5% to Stock Price.
PENGARUH BOOK TAX DIFFERENCES, PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020) Situmorang, Priscilla Deborah; Sihotang, Ronny Buha

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1682

Abstract

Tujuan penelitian melihat adanya pengaruh book tax differences (BTD), perencanaan pajak (TRR) dan ukuran perusahaan (SIZE) terhadap persistensi laba (PRST). Populasi perusahaan manufaktur yang terindeks di Bursa Efek Indonesia periode 2017-2020 yang ditentukan melalui metode purposive sampling sehingga diperoleh jumlah perusahaan sebanyak 55 sampel perusahaan di 4 tahun periode penelitian sehingga jumlah sampel adalah 220. Analisis data dalam bentuk data statistik dengan bantuan aplikasi SPSS 25. Hasil penelitian menunjukkan bahwa BTD, TRR, dan SIZE tidak simultan mempengaruhi persistensi laba. Uji parsial menghasilkan BTD berpengaruh signifikan, sedangkan TRR dan SIZE tidak berpengaruh siginifikan terhadap persistensi laba.