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All Journal Jurnal Manajemen Terapan dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Mantik Journal of Research in Business, Economics, and Education Management Studies and Entrepreneurship Journal (MSEJ) Didaktik : Jurnal Ilmiah PGSD STKIP Subang GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Akuntansi Prima Jurnal Ipteks Terapan : research of applied science and education Riwayat: Educational Journal of History and Humanities International Journal of Economics, Business and Innovation Research
Bayu Wulandari
Universitas Prima Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Pengaruh Ukuran Perusahaan, Struktur Aset, Pertumbuhan Penjualan, Profitabilitas dan Current Ratio terhadap Struktur Modal Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Bayu Wulandari; Veronika Marsaulina Lumbantoruan Lumbantoruan; Jelita Wanna Naibaho; Winna Regina; R. Chairuddin Zufriansyah; Frenki Okto
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1463

Abstract

The amount of assets owned by the company is the value of the size of the company. This study aims to test whether company size, asset structure, sales growth, profitability and current ratio have an influence on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative descriptive, using 144 manufacturing companies listed on the IDX. This study uses a sampling method, namely purposive sampling and has obtained as many as 216 samples. This study uses data in the form of annual financial reports from each sample company published on the website www.idx.co.id. The variables related to this study are company size, asset structure, profitability, sales growth, and current ratio. The research method used is descriptive method and multiple linear regression analysis method. The results showed that Company Size, Asset Structure, Profitability and Current Ratio had no significant effect on capital structure. Meanwhile, sales growth has a significant effect on the capital structure. Simultaneously, Company Size, Asset Structure, Profitability, Sales Growth and Current Ratio together have a significant and significant effect on the company's capital structure as measured by the capital structure listed on the IDX. Keywords: Company Size, Asset Structure, Sales Growth, Profitability, Current Ratio, and Capital Structure.
Pengaruh Perputaran Kas, Total Asset Turnover, Debt To Equity Ratio, dan Current Ratio Terhadap Return on Asset Pada Perusahaan yang Terdaftar di Indeks LQ45 Bayu Wulandari; Irwanto Irwanto
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1464

Abstract

To be able to maintain survival, companies must have the ability to generate profits. This research purpose is to examine whether cash turnover, total asset turnover, debt to equity ratio, and current ratio have an effect on return on asset. The population in this study are companies listed in index LQ45. The sampling method used in this study was purposive sampling and obtained as many as 26 samples. The research method used in this research is descriptive analysis and multiple linear regression analysis. The result showed that in partial cash turnover has no effect and significant on return on asset, total asset turnover has effect and not significant on return on asset, debt to equity ratio has no effect and not significant on return on asset, and current ratio has no effect and significant on return on asset. Simultaneously cash turnover, total asset turnover, debt to equity ratio, and current ratio together has effect and not significant on return on asset. Keywords: Cash Turnover, Total Asset Turnover, Debt to Equity Ratio, Current Ratio, and Return on Asset
Pengaruh Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Bayu Wulandari; Mettania Kirana; Helnia Oktavia Sitanggang; Jayana Jayana
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1598

Abstract

This research was aimed to evaluate whether there is a Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, and Firm Size have related to dividend policy of manufacturing companies which is registered on Indonesia stock exchange in period 2017-2019. This research is included in type of quantitative descriptive research which uses data from 162 manufacturing companies that is registered on Indonesia stock exchange in period 2017-2019. This research also uses purposive sampling method that have 52 samples. Data in this research are all of the financial reports from each company that is published on www.idx.co.id. The variables related in this research are leverage, tato, eps, current ratio, profitability, and firm size. The research’s method uses descriptive analysis and multiplelinear regression analysis. The result of this study shows that Leverage have a negative effect to dividend policy, Total Assets Turnover have a negative effect to dividend policy, Earning per Share does not have a negative and significant to dividend policy, Current Ratio have a negative effect to dividend policy, Profitability does not make a significant contribution to dividend policy, and Firm Size does not have a negative and significant to dividend policy of manufacturing companies on Indonesia stock exchange. Simultaneously, Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, and Firm Size together have a significant with dividend policy of manufacturing companies on Indonesia stock exchange. Keywords : Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, Firm Size, and Dividend Policy.
Pengaruh DER, CR, DPR, EPS, Inflasi, Dan Pertumbuhan Arus Kas Operasi Terhadap Return Saham Pada Perusahaan Sektor Property, Real Estate dan Konstruksi Bangunan Di BEI Bayu Wulandari; William Wijaya; Veronika Winata; Kathy Kathy; Lise Septani
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1950

Abstract

The purpose of this research is to carry out analysis regarding the influence of Operating Cash Flow Growth, Inflation, Earning per Share Ratio, Debt to Equity Ratio, and Current Ratio on Stock Returns in building, property, and real estate construction companies. In the implementation of this research, the population used is building construction companies, property, and real estate which are listed on the Indonesia Stock Exchange for the period 2016 to 2019. In this study, the sampling technique is using purposive sampling. The data used are quantitative secondary data. The data analysis method is multiple linear regression. Based on the results of the analysis, it is determined that simultaneously the independent variable Debt Equity Ratio, the independent variable Current Ratio, the independent variable Earning per Share, the independent variable Dividend Payout Ratio, Inflation and Growth in Operating Cash Flow do not provide contribution to the influence of Stock Return. Partially the results of the analysis determine that the independent variable of the Debt Equity Ratio contributes a significant effect on stock returns, meanwhile for the independent variables of Current Ratio, Dividend Payout Ratio, Earning per Share, Inflation and Operating Cash Flow Growth did not contribute significantly to Stock Returns. Keywords: Debt Equity Ratio, Current Ratio, Dividend Payout Ratio, Earning Per Share, Inflation, Operating Cash Flow Growth and Stock Returns
Pengaruh Perputaran Piutang, Penjualan, Perputaran Kas, Perputaran Persediaan dan Hutang Terhadap Laba Bersih Bayu Wulandari; Wilda Afriany Ompusunggu
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1951

Abstract

This research is a quantitative study which aims to determine the effect of accounts receivable turnover, sales, cash turnover, inventory turnover and debt on the net profit of large trading companies. The study population includes 62 large trading companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample was determined using purposive sampling method with certain criteria by which 15 companies were obtained so that there were 45 issuers for 3 years. The research data is secondary data obtained from www.idx.co.id and uses multiple linear regression data analysis. The research concludes that accounts receivable turnover, sales, cash turnover, inventory turnover, and debt simultaneously have a significant effect on net profit. Accounts receivable turnover partially has a significant effect on net profit. Sales partially have a significant effect on net profit. Cash turnover partially has a significant effect on net profit. Inventory turnover partially has a significant effect on net profit. Liability partially does not have a significant effect on net profit. Keywords: Receivables turnover, sales, cash turnover, inventory turnover, debt and net profit.
Pengaruh Loan To Deposit Ratio (LDR), Biaya Operasional, Pendapatan Operasional (BOPO), Kurs, Capital Adequacy Ratio, Ukuran Bank Dan Inflasi Terhadap Non Performing Loan (NPL) Di Perusahaan Perbankan Terdaftar Di BEI Bayu Wulandari; Khetrin Khetrin; Ketryn Seviyani
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2236

Abstract

Financial institutions that provide financial services are known as banking. The purpose of this research is to test and analyze the effect of LDR, BOPO, exchange rate, CAR, bank size and inflation on NPL in banking companies listed on the Indonesia Stock Exchange. The method is quantitative research. This research is explanatory. The research data is classified as quantitative and ratio scale. Data is collected by means of documentation. The population is 45 banks listed on the IDX for the period 2014-2018. The sample is 125 financial statements of banking companies listed on the Indonesia Stock Exchange for the period 2014-2018. The model is multiple linear regression. The results of the study are LDR, BOPO, Exchange Rate, CAR, Bank Size and Inflation have no simultaneous and partial effect on NPL in banking companies listed on the Indonesia Stock Exchange. Keywords: Loan to Deposit Ratio (LDR), Operating Cost of Operating Income (BOPO), Exchange Rate, Capital Adequacy Ratio, Bank Size, Inflation and Non Performing Loan (NPL).
Pertumbuhan Penjualan, Ukuran Perusahaan, Leverage, Modal Kerja, Likuiditas, Perputaran Kas dan Pengaruhnya Terhadap Profitabilitas Pada Industri Makanan dan Minuman yang Listing Di Bursa Efek Indonesia (BEI) Stefannie Halim; Felicia Felicia; Valencia Lius; Tiffany Veronica; Bayu Wulandari
Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i2.412

Abstract

This study was made with the aim of testing whether sales growth, company size, leverage, working capital, liquidity, cash turnover have an influence on profitability in manufacturing companies in food and beverage sub-sector for 2017-2019 period.Quantitative methods are used in this analysis. The use of purposive sampling technique leaves 13 (thirteen) companies from the research population as many as 26 (twenty six) companies listed on the Indonesia Stock Exchange (IDX). A total of 39 (thirty nine). The source of the data for this research comes from the financial statements of companies published on www.idx.co.id. The research method used is descriptive analysis method and multiple linear regression analysis method. The dependent variabel in this study is profitability, while the independent variabel are sales growth, company size, leverage,liquidity, and cash turnover.The results obtained in this study are partially sales growth, working capital turnover have a significant effect on profitability, while company size, leverage, liquidity, and cash turnover have no significant effect on profitaibility. The findings of this study suggest that manufacturing companies in food and beverage sub-sector need to pay attention to sales growth and working capital turnover.
The Influence of Liquidity, Leverage, Total Asset Turnover, Corporate Social Responsibility and Independent Board of Commissioners on Financial Performance in Agricultural Sector Companies Listed on the Indonesia Stock Exchange for the 2014-2019 Period Bayu Wulandari; Jean Rainey Yuslim; Erlyn Chandra; Cherrie; Cindy
Jurnal Mantik Vol. 5 No. 2 (2021): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol5.2021.1394.pp749-759

Abstract

The purpose is to examine and analyze how the influence of Liquidity, Leverage, Total Asset Turnover, Corporate Social Responsibility and Independent Board of Commissioners on Financial Performance. This population is agricultural sector companies totaling 21 companies. The research sample got 8 companies with purposive sampling technique. This statistical method is multiple linear. The results of the study indicate that Liquidity, Leverage, Corporate Social Responsibility and Independent Board of Commissioners have no effect on Financial Performance. While Total Asset Turnover has a significant effect on Financial Performance. And simultaneously Liquidity, Leverage, Total Asset Turnover, Corporate Social Responsibility and Independent Board of Commissioners have an effect on Financial Performance. The magnitude of the coefficient of determination is 49, 7% while the remaining 50.3% Financial Performance is explained by other variables not examined in this study. The conclusion of this study is that only Total Asset Turnover has a significant effect on financial performance in agricultural sector companies listed on the Indonesia Stock Exchange for the 2014-2019 period.
Pengaruh Aset Tetap, Tingkat Hutang, Keuntungan Perusahaan Dan Capital Intensity Ratio Terhadap Manajemen Pajak Pada Perusahaan Manufaktur Yang Di Bursa Efek Indonesia Samuel Abel Tanta Sembiring; Bayu Wulandari; Michelle Howard; Albert Rico Joansen Simbolon
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 2 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i2.412

Abstract

Maksud dari penelitian ini yaitu guna melihat pengaruh aset tetap, tingkat hutang, keuntungan perusahaan dan capital intensity ratio terhadap manajemen pajak pada perusahaan manufaktur di Bursa Efek Indonesia pada tahun 2018-2020 baik secara parsial dan simultan. Dalam memperoleh laba perusahaan, perusahaan dituntut untuk melakukan berbagai macam strategi dalam melakukan manajemen perusahaan. Salah satu hal yang harus dilakukan oleh perusahaan adalah melakukan manajemen pajak. Populasi pada penelitian memiliki semua perusahaan manufaktur di BEI Periode 2018-2020 yaitu sebanyak 177 perusahaan dan sampelnya dengan jumlah 204 unit analisis. Metode penelitian menerapkan teknik analisis regresi linear berganda. Hasil penelitian adalah variabel aset tetap dan keuntungan perusahaan secara parsial berpengaruh terhadap manajemen pajak pada perusahaan manufaktur di Bursa Efek Indonesia periode 2018-2020. Variabel tingkat hutang dan capital intensity ratio tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur di Bursa Efek Indonesia periode 2018-2020. Variabel aset tetap, tingkat hutang, keuntungan perusahaan, dan capital intensity ratio secara bersama-sama mempengaruhi terhadap manajemen pajak pada perusahaan manufaktur di Bursa Efek Indonesia periode 2018-2020. Kata Kunci : Aset Tetap, Tingkat Hutang, Keuntungan Perusahaan, Capital Intensity Ratio, Manajemen Pajak
Pengaruh Dana Pihak Ketiga, Risiko Kredit, Loan to Deposit Ratio Dan Struktur Modal Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Bayu Wulandari; Vivi Veronica; Vinna Vinna
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 2 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i2.414

Abstract

Bank sehat atau tidak sehat dapat dilihat dari profitabilitas dengan pengukuran return on asset. Tujuan penelitiannya adalah pengujian pengaruh Dana Pihak Ketiga, Risiko Kredit, Loan To Deposit Ratio dan Struktur Modal Terhadap Profitabilitas pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019. Pendekatan kuantitatif mengolah data statistik dengan menggunakan regresi linier berganda. Jenis penelitian kuantitatif dan sifatnya sebab akibat.Populasi dalam penelitian ini adalah 43 perusahaan perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019.Sampel sebanyak 25Perbankan.Hasil penelitiannya ialahDana Pihak Ketiga, Risiko Kredit, Loan To Deposit Ratio tidak berpengaruh Terhadap Profitabilitas pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019.Struktur Modal berpengaruh Terhadap Profitabilitas pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019. Dana Pihak Ketiga, Risiko Kredit, Loan To Deposit Ratio dan Struktur Modal berpengaruh Terhadap Profitabilitas pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019. Kata Kunci : Dana Pihak Ketiga, Risiko Kredit, Loan To Deposit Ratio, Struktur Modal dan Profitabilitas.
Co-Authors Aidah Siahaan Alan Wijaya Sitohang Albert Albert Albert Rico Joansen Simbolon Alfan Wijaya Angel Marselin Sarumaha Angela Juliananda Situmorang Ardono Simanullang Arya Shearer Audrey Angelia Butar Butar, Ribka Sari Cecilia Putri Sihite Cherrie Cici Susanti Hutasoit Cindy Clara Vaudiana Sitinjak Dalyanto Debby Sarah Sormin Desnita Masriani Br. Sembiring Donna Valentina Sinaga Editha Laia Elisabeth Elisabeth Erlyn Chandra Eunike Mia Sundari Sianturi Fanky Dewi Lie Gunardy Fanni Jovita* Febri Ayu Hasanah Febry Afifah Irwan Felicia Felicia Feren Harianto Feronica Feronica Fionna Gozal Frenki Okto Glenardy Glenardy Helnia Oktavia Sitanggang Henny Henny Herdi Herlin Munthe Ima Rohotni Purba Imelda Kristiany Br Bukit Imelda Tri Ananta Ginting Irwanto Irwanto Irwanton Jaya Daeli Isti Ayuning Wigo Jayana Jayana Jean Rainey Yuslim Jelita Wanna Naibaho Jessi Charina Sembiring Jessica Sulastio Jesslyn Govindo Julyani Julyani Kathy Kathy Ketryn Seviyani Keumala Hayati Khetrin Khetrin Lara Asmara Lise Septani Lucianto Hanafie Magdalena Silalahi Martha Angelica Hutasoit Masriani Laia Mastaniria Nduru Maya Sabirina Penggabean Mery Natalia Silaban Mettania Kirana Mhd Zulkifli Hasibuan Michael Romi Michelle Aurelia Yapinka Michelle Howard Muhammad Habibi Muhammad Habibie Muhammad Habibie Muhammad Habibie Munawarah Naisy Margareta Lentina Cibro Namira Ufrida Rahmi Nici Tasya Edeline Hasibuan Nico Geraldo Sianturi Nikmat Kasih Telaumbanua Novandy Limardy Pianus Giawa Putra Ritonga, Mirwansyah R. Chairuddin Zufriansyah Raynold Siregar Ricky Ricky Rosita Pasaribu Samuel Abel Tanta Sembiring Santi Santi Sovi Sovi Stefannie Halim Steffani Steffani Stella Stella Stepvannie Talenta Fitrika Lasria Saragi Tatema Hondro Thomas Firdaus Hutahaean Tia Andercan Tiffany Veronica Tionar Regina Simarmata Trimawati Lumbantobing Valencia Lius Verlyn Anggelia Veronika Marsaulina Lumbantoruan Lumbantoruan Veronika Winata Vinna Vinna Vivi Veronica Wellin Andrea Wilda Afriany Ompusunggu William Wijaya Winda Novita Sari Sibarani Winna Regina Yentika Tanti Yohana Meilinita Napitupulu