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Lenny Dermawan Sembiring
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PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI PEMODERASI Sianipar, Ruth Tridianty; Sembiring, Lenny Dermawan; Silitonga, Hery Pandapotan
Dinamika Akuntansi Keuangan dan Perbankan Vol 9 No 1 (2020): Vol. 9 No. 1 2020
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.695 KB)

Abstract

Investors ineed iinformation iabout ithe icompany's iperformance ito imake iinvestments. iThe icompany's ivalue iis ithe ichoice iof iinvestors iin igetting ithat iinformation. iThe ipurpose iof ithis istudy iis ito idetermine ithe ieffect iof iprofitability ion ifirm ivalue, iand iwhether icapital istructure ican imoderate iprofitability ion ifirm ivalue. iData ianalysis itechniques iwith ithe iclassical iassumption itest, imultiple ilinear iregression, ihypothesis itesting icoefficient iof idetermination, iand iModerated iRegression iAnalysis i(MRA). iThe iobjects iin ithis istudy iare icompanies iin ithe iOil iand iGas iMining iSub-Sector ithat iare iListed ion ithe iIndonesia iStock iExchange ifor ithe iperiod i2012 i- i2018. iThe iresults iof ithis istudy ifound ithat isimultaneous iROA iand iROE isignificantly iinfluence iTobin's iQ. iPartially iROA ihas ipositive iand inot isignificant ieffect ion iTobin's iQ, iand iROE ihas ipositive iand isignificant ieffect ion iTobin's iQ. iThe iMRA itest iresults iobtained iLtDER iresults ido inot imoderate ithe ieffect iof iROA iand iROE iAgainst iTobin's iQ. iThe icoefficient iof idetermination inamely iROA iand iROE ican ibe iexplained iby iTobin's iQ iby i66.3%. iCompanies imust ibe icareful iin iusing idebt ito iincrease itheir iactivities, ibecause ithe iuse iof iexcess idebt ihas ithe ipotential ifor ibankruptcy. Keywords: LtDER, ROA, ROE, Tobins Q
Path Analysis of Economic Growth and Government Spending on Education Impact on the Human Development Index in Indonesia Lora Ekana Nainggolan; Darwin Lie; Nana Triapnita Nainggolan; Lenny Dermawan Sembiring; Acai Sudirman
Valid: Jurnal Ilmiah Vol 19 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i1.196

Abstract

Economic development is determined by many factors, for example by the state of natural resources, human resource capabilities, and technology. Many countries are expanding references to political-economic development that still focus on the availability of their natural resources. Experience in some developed countries such as Japan and Singapore shows that the availability of natural resources is in fact not a dominant factor in political-economic development. Countries with limited natural resources have, it turns out to have a comparative advantage in the field of human resources and technology. The development of human resources needs to get dominant attention due to the limitations of its natural resources. The responsibility for development lies with the community and the government.
PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI PEMODERASI Ruth Tridianty Sianipar; Lenny Dermawan Sembiring; Hery Pandapotan Silitonga
Dinamika Akuntansi Keuangan dan Perbankan Vol 9 No 1 (2020): Vol. 9 No. 1 2020
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.695 KB)

Abstract

Investors ineed iinformation iabout ithe icompany's iperformance ito imake iinvestments. iThe icompany's ivalue iis ithe ichoice iof iinvestors iin igetting ithat iinformation. iThe ipurpose iof ithis istudy iis ito idetermine ithe ieffect iof iprofitability ion ifirm ivalue, iand iwhether icapital istructure ican imoderate iprofitability ion ifirm ivalue. iData ianalysis itechniques iwith ithe iclassical iassumption itest, imultiple ilinear iregression, ihypothesis itesting icoefficient iof idetermination, iand iModerated iRegression iAnalysis i(MRA). iThe iobjects iin ithis istudy iare icompanies iin ithe iOil iand iGas iMining iSub-Sector ithat iare iListed ion ithe iIndonesia iStock iExchange ifor ithe iperiod i2012 i- i2018. iThe iresults iof ithis istudy ifound ithat isimultaneous iROA iand iROE isignificantly iinfluence iTobin's iQ. iPartially iROA ihas ipositive iand inot isignificant ieffect ion iTobin's iQ, iand iROE ihas ipositive iand isignificant ieffect ion iTobin's iQ. iThe iMRA itest iresults iobtained iLtDER iresults ido inot imoderate ithe ieffect iof iROA iand iROE iAgainst iTobin's iQ. iThe icoefficient iof idetermination inamely iROA iand iROE ican ibe iexplained iby iTobin's iQ iby i66.3%. iCompanies imust ibe icareful iin iusing idebt ito iincrease itheir iactivities, ibecause ithe iuse iof iexcess idebt ihas ithe ipotential ifor ibankruptcy. Keywords: LtDER, ROA, ROE, Tobins Q
Impact of Reputation of Public Accounting Firms as Mediating Between Leverage, Profitability and Company Size Against Audit Delay of Large Trading Companies on Indonesia Stock Exchange Astuti Astuti; Supitriyani Supitriyani; Lenny Dermawan Sembiring
Jurnal Maksipreneur Vol 11, No 2 (2022)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v11i2.892

Abstract

Financial statements delivered promptly are useful in analyzing and making decisions in the economic field that can contribute to national economic growth. The timeliness of financial statements on the results of the audit report can also affect the value of the financial statements. This research aims to determine the influence of leverage, profitability, and company size on audit delay as well as the impact of the reputation of public accounting firms (KAP) as a mediating influence of leverage, profitability, and company size towards audit delay. This research was conducted on twenty Large Trading Companies during the period 2015-2019 which totaled 100 data. The data analysis techniques used in this research are descriptive statistical analysis, classical assumption test, multiple regression analysis, and hypothesis testing. The results showed that partially leverage, profitability, and KAP’s reputation had an insignificant influence on audit delay, while the company size has a significant influence on audit delay. Furthermore, the reputation of public accounting firms can moderate the influence of leverage on audit delay but is unable to moderate the influence of the company size and profitability on audit delay.
KEBIJAKAN HUTANG DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA Lusianna N. Pangaribuan; Elly Susanti; Juan Anastasia Putri; Lenny Dermawan Sembiring
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v5i2.113

Abstract

Tujuan penelitian mengetahui pengaruh kebijakan hutang dan kebijakan dividen terhadap nilai perusahaan pada Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia. Teknik analisis data dalam penelitian ini menggunakan analisis deskriptif kualitatif dan kuantitatif yang meliputi uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Hasil penelitian disimpulkan sebagai berikut: 1) Hasil uji regresi linier berganda Y = -4,615 + 5,255X1 + 11,725X2 berarti kebijakan hutang dan kebijakan dividen berpengaruh positif terhadap nilai perusahaan. 2) terdapat korelasi yang kuat antara kebijakan hutang dan kebijakan dividen terhadap nilai perusahaan sebesar 0,529. 3) Hasil penelitian menunjukkan bahwa kebijakan hutang dan kebijakan dividen secara simultan berpengaruh positif dan signifikan terhadap nilai perusahaan dan secara parsial menunjukkan bahwa kebijakan hutang berpengaruh positif dan tidak signifikan terhadap nilai perusahaan sedangkan kebijakan dividen berpengaruh positif dan signifikan terhadap nilai perusahaan.Kata kunci: Kebijakan Hutang, Kebijakan Dividen, dan Nilai Perusahaan
Dampak Kejelasan Sasaran Anggaran dan Komitmen Organisasi dalam Meningkatkan Kinerja Aparat Pemerintah Daerah Kota Pematangsiantar Lenny Dermawan Sembiring; Acai Sudirman; Hery Pandapotan Silitonga
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.561 KB) | DOI: 10.36778/jesya.v3i2.225

Abstract

The purpose of this research was (1) to test and analyze the influence of the clarity of the budget targets on the performance of local government. (2) to test and analyze the influence of organizational commitment on the performance of local government. (3) to test and analyze the influence clarity of the budget targets and organizational commitment on the performance of local government. Data were obtained from local government Kota Pematangsiantar. The sample used in this study were 46 local government Kota Pematangsiantar, with respondents of 46 head of department in local government Kota Pematangsiantar. The data were gathered using questionnaires and methods used in this research were multiple linear regression analyses. The results showed that (1) clarity of the budget targets has an influence on the performance of local government Kota Pematangsiantar. (2) organization commitment has an influence on the performance of local government Kota Pematangsiantar. (3) clarity of the budget targets and organizational commitment has an influence on performance local government Kota Pematangsiantar.
Audit Delay : Influencing Factors (Case Study Of Large Trading Companies On The Indonesia Stock Exchange For The Period 2017 – 2021) Astuti Astuti; Christine Dewi Nainggolan; Lenny Dermawan Sembiring
International Journal of Science, Technology & Management Vol. 3 No. 6 (2022): November 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i6.700

Abstract

presenting relevant information. Obstacles in the accuracy of the submission of financial statements can certainly affect the market's response to the financial statements presented. This study aims to analyze the factors that affect audit delay, including company size, leverage and profitability. The implementation of the study was carried out on thirteen Large Trading Companies during the 2017-2021 period which totaled 65 data. The data analysis techniques used in this study are descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that partially the company size has a significant effect on audit delay, leverage has a significant effect on audit delay, while profitability has no significant effect on audit delay.
Analysis of Student Entrepreneurial Interest Stimulators at Universities in Pematangsiantar City Lenny Dermawan Sembiring; Hery Pandapotan Silitonga; Christine Loist; Onita Sari Sinaga; Acai Sudirman
Valid: Jurnal Ilmiah Vol 20 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i1.237

Abstract

In Indonesia, the development of small and micro enterprises has increased significantly every year. This informs that the interest in entrepreneurship in Indonesia is very high. In the future, it is expected to become one of the pioneers of stimulus for economic progress in developed countries. The main purpose of this study was to analyze and examine the effect of entrepreneurship knowledge, self-efficacy, and social media utilization on student entrepreneurial interest in universities in Pematangsiantar City. This study's research method includes library and field research design with a quantitative approach. The research subjects taken in this study were SME actors in the culinary sector in Pematangsiantar City. Data collection techniques using observation, interviews, questionnaires, and documentation. The data analysis method used is Partial Least Square (PLS). The study stated positive and significant results between entrepreneurship knowledge, self-efficacy, and social media utilization with entrepreneurial interest. The implications of this study conclude in the digital age when in this case, substantial knowledge from students about entrepreneurship is needed to turn ideas into businesses in order to be able to realize their visions into reality.
EFEKTIVITAS PENGUATAN PENGELOLAAN DANA DESA DALAM MENINGKATKAN PERTUMBUHAN EKONOMI BERKELANJUTAN DI KABUPATEN SIMALUNGUN Ruth Tridianty Sianipar; Juan Anastasia Putri; Ady Inrawan; hery silitonga; Lenny Dermawan Sembiring
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1336

Abstract

The purpose of this study was to analyze the effectiveness of managing village funds in increasing sustainable economic growth in Simalungun Regency. This research method uses a research design with a qualitative approach. The subject of this research is a village in Simalungun Regency. The research was carried out in four sub-districts in Simalungun Regency in Panombeian Pane, Panei, Siantar, Tanah Jawa, and Sidamanik sub-districts in 80 villages. Data collection techniques using observation, interviews, questionnaires and documentation. The data analysis method used is descriptive qualitative analysis and different test. The research results obtained by respondents stated that village funds channeled from the government were sufficient for village development, in community empowerment village funds were mostly used for village government programs to empower village communities, the village government compiled planning documents consisting of APBDes, RPJMDes, and RKPDes, each program planning must be supported by the village community in its implementation by informing every expenditure and income of funds, supervision conducting regular monitoring related to village physical development, and submission of reports on the use of village funds used for village development need to be submitted transparently
The Effect of Service Quality and Price on Customer Satisfaction Kevin Indajang; Vivi Candra; Martin Yehezkiel Sianipar; Lenny Dermawan Sembiring; Sudung Simatupang
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.3090

Abstract

Consumer satisfaction is the most dominant factor in meeting one of the needs of consumers and factors that can meet consumer satisfaction include service quality and price. Research conducted at Ayam Geprek Idola Pematang Siantar City, the results of the study with the help of SPSS found that the intrument of research variables had valid and reliable criteria. For the coefficient of determination, strong correlation results from service quality and price to consumer satisfaction and have a positive direction coefficient of service quality and price to consumer satisfaction. The results of the hypothesis found that service quality has a positive and significant effect on customer satisfaction, price also has a positive and significant effect on customer satisfaction. With good service quality and good and affordable prices, it will be able to generate customer satisfaction.
Co-Authors Acai Sudirman AMELIA SETYAWATI, AMELIA Andronicus, Melkyory Astuti Astuti Astuti Astuti Astuti Astuti Atmojo, Kunto Christine Dewi Nainggolan Christine Dewi Nainggolan Christine Dewi Nainggolan Christine Loist Chusnu Syarifa Diah Kusuma Darwin Lie Doloksaribu, Winda Sri Astuti Efendi Efendi Eliza Arshandy Elly Susanti Elly Susanti Erbin Chandra Fitria Halim Fitria Halim Hendrawan, Henky hery silitonga Hery Silitonga Inrawan, Ady Jenni Gultom Juan Anastasia Putri Kevin Indajang Khairul Azwar Lora Ekana Nainggolan Lusianna N. Pangaribuan Marthin Hutler Ambarita Martin Yehezkiel Sianipar Nana Triapnita Nainggolan Onita Sari Sinaga Panggabeam, Verda Desi Yolanda Robert Tua Siregar Romy, Elly Ruth Tridianti Sianipar Ruth Tridianty Sianipar sherly sherly Siahaan, Yansen Sianipar, Ruth Tridiyanti Silitonga, Hery Pandapotan Sudung Simatupang Supitriyani, Supitriyani Tanjung, Sri Rezeki Putri Tarigan, Parman Tridianty Sianipar, Ruth Vivi Candra