Claim Missing Document
Check
Articles

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.
Pengaruh Financial Literacy, Individual Characteristic, Locus Of Control Dan Belief Adjustment Model Terhadap Perilaku Keuangan Berinvestasi (Studi Kasus Pada Mahasiswa Pascasarjana Fakultas Ekonomi Universitas Prima Indonesia) Bayu Wulandari; Arya Shearer; Febri Ayu Hasanah; Henny Henny
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 3 (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.v3i3.602

Abstract

Financial Literacy, Individual Characteristic, Locus of Control dan Belief Adjustment Model merupakan unsur-unsur yang dapat mempengaruhi Perilaku Keuangan Berinvestasi. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh FinancialLiteracy, Individual Characteristic, Locus of Control dan Belief Adjustment Model terhadap Perilaku Keuangan Berinvestasi. Jenis penelitian ini adalah explanatory research. Populasi dalam penelitian ini adalah seluruh mahasiswa pasca sarjana fakultas ekonomi Universitas Prima Indonesia yang berjumlah 180 orang. Sampel penelitian di sini adalah seluruh mahasiswa pascasarjana fakultas ekonomi Universitas Prima Indonesia yang berjumlah 101 orang. Analisis data menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa Financial Literacy, Individual Characteristic, Locus of Control dan Belief Adjustment Model berpengaruh signifikan terhadap Perilaku Keuangan Berinvestasi. Kata Kunci: Financial Literacy, Individual Characteristic, Locus of Control dan Belief Adjustment Model, Perilaku Keuangan Berinvestasi
Putri Cyndana dan Bayu Wulandari THE EFFECT OF PROFESIONALISM, TIME BUDGET PRESSURE AND AUDIT COMPLEXITY ON AUDIT QUALITY AT PUBLIC ACCOUNTANT OFFICES IN MEDAN bayu Wulandari
Akuntansi Prima Vol. 1 No. 1 (2019): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.165 KB) | DOI: 10.34012/japri.v1i1.464

Abstract

ABSTRACT The objective of the study was to examine and analyze the effects of professionalism, time budget pressure, and audit complexity on audit quality at Public Accounting Firm in Medan partially and simultaneously. The research used a qualitative research approach. The research type was a descriptive study. The nature of this study was a causal relation. The research populations were 22 Public Accounting Firm listed at IAPI. The research samples were 7 Public Accounting Firm listed at IAPI where 2 KAP were used for testing The consistency of 30 auditor validity and 5 KAP consisting of 60 auditors were used for the research samples. The measurement scale used was likert scale. The method of data analysis used in the research was multiple linear regression analysis. The result revealed that professionalism, time budget pressure, and complexity of audit affected audit quality at public accounting firm in Medan, with F-count = 11.165> F-table = 2.77 with significant level of 0,000 <0.05. Partially, professionalism with the value of T-count = 4,669> T-table = 2,00324, time budget pressure with the value of T-count = -2.026 <T-table = -2,00324, audit complexity with the value of T-count = -2,149> T-table = -2,00324. Therefore, partially, professionalism had a positive and significant effect while time budget pressure and audit complexity had a negative and significant effect on audit quality at public accounting firm in Medan. The result of coefficient of determination analysis was 0.374, which means that variation of audit quality variables can be explained by variation of professional variables, time budget pressure, and complexity of audit up to 37.4% and the remaining 62.6% can be explained by other independent variables.
Analisis Sistem Akuntansi Pengeluaran Kas Pada PT PLN Persero Tiga Binanga bayu wulandari bayu
Akuntansi Prima Vol. 4 No. 1 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.2554

Abstract

The accounting system is a procedure or steps for collecting information on company activities. A good accounting system is needed in a company, including a cash disbursement accounting system. Because cash disbursements are all operational and non-operational activities of a company that result in reduced finances in a company, so cash disbursements in a company are very important to pay attention to in order to know the financial condition of a company. the amount of money that is in a company, an accounting system is needed to summarize all company activities that involve reduced company cash. The cash disbursement accounting system makes it easier for a company to know and facilitate cash management in its company. The purpose of this study is to analyze the cash disbursement accounting system at PT PLN Persero ULP Tigabinanga. The type of research that will be used in this research is descriptive research, which is a research that is conducted to explain the accounting system for cash disbursements at PT PLN Persero ULP Tigabinanga.
Pengaruh Total Asset Turnover, Current Ratio, Profitabilitas, Struktur Modal, Ukuran Perusahaan Dan Growth Rate Terhadap Nilai Perusahaan Manufaktur Sektor Konsumsi Di BEI Periode 2017-2020 Bayu Wulandari; Jesslyn Govindo; Feronica Feronica; Audrey Angelia; Mhd Zulkifli Hasibuan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (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.v3i6.1146

Abstract

Pengujian ini dilakukan guna analisis dampak dari Total Asset Turnover, Current Ratio, Profitabilitas, Struktur Modal, Ukuran Perusahaan serta Growth Rate pada Nilai Perusahaan. Kami menggunakan pendekata kuantitatif dengan populasi 65 perusahaan dan jumlah sampel yang kami peroleh 24 perusahaan dalam periode 2017-2020. Kami juga menggunakan teknik purposive sampling dengan regresi linear berganda. Hasil dari analisis kami ditetapkan secara simultan Total Aset Turnover, Current Ratio, Profitabilitas, Struktur Modal, Ukuran Perusahaan, serta Growth Rate memberikan pengaruht erhadap Nilai Perusahaan. Secara keseluruhan hasil dari analisis ditentukan seluruh variable member pengaruh pada Nilai Perusahaan kecuali variable Ukuran Perusahaan. Kata Kunci : Total Asset Turnover, Current Ratio, Profitabilitas, Struktur Modal
ANALYSIS OF CASH FLOW STATEMENTS TO ASSESS THE FINANCIAL PERFORMANCE PT. ADARO ENERGY Tbk Mhd. Zulkifli Hasibuan; Mirwansyah Putra Ritonga; Dalyanto; Bayu Wulandari; Herdi
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

A statement of cash flows that presents information about the inflows andoutflows and cash equivalents of an entity during a certain period. Thisstudy aims to help users predict future cash flow and find out how PT.Adaro Energy Tbk performs when measured using cash flow. Thisresearch method uses qualitative methods with descriptive analysis usingcash flows from operating activities, investing and financing. The resultsof this study indicates that the financial performance of PT. Adaro EnergyTbk is in bad shape for the period 2020-2019
Financial Literacy for Youth at Vocational School of Accounting Department of Pab 8 Sampali Percut Sei Tuan District, Serdang Regency, North Sumatera Bayu Wulandari; Herlin Munthe; Maya Sabirina Penggabean; Jessi Charina Sembiring; Thomas Firdaus Hutahaean; Ribka Sari Butar-Butar
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v4i1.2422

Abstract

Community service activities at SMK PAB 8 Sampali, Percut Seituan District, district. Deli Serdang North Sumatra aims to increase the understanding of financial literacy in students of SMK PAB 8 Sampali. This is done because financial literacy is very high important to understand and apply in life, be one of the six basic literacy. The goal is that every student of SMK PAB 8 Sampali, Percut Seituan District, Kab. Deli Serdang North Sumatra has an understanding of financial literacy that can be used not only now, but even after they work in the household. The method used is socialization by providing motivation with lectures and discussions in the form of question and answer sessions. The results revealed that financial literacy is still a new knowledge for some students. Even though financial literacy is very influential positive financial behavior and financial management itself. By following This activity, they hope will be able to increase financial literacy, and impact on good financial management and avoid various crimes finance. In this case conducting presentations with various themes related to finance including (1). understanding of basic financial reporting concepts, (2) excellent service in the banking world, (3). saving in generation Z, (4). the importance of investing at a young age, (5). digital capital market financial investment, (6) investment (mutual funds). In the implementation carried out / students enthusiastically in the process of implementing students and at the end with a question and answer process.
EFFECT OF FINANCIAL PERFORMANCE, DER, DP, COMPANY SIZE ON COMPANY VALUE ON FOOD AND BEVERAGE SECTOR Bayu Wulandari; Yohana Meilinita Napitupulu; Naisy Margareta Lentina Cibro; Desnita Masriani Br. Sembiring; Angel Marselin Sarumaha
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 15 No. 4 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.343 KB) | DOI: 10.22216/jit.v%vi%i.632

Abstract

This study aims to examine the effect of Financial Performance, DER, Dividend Policy, Current Ratio, Leverage, Company Size on firm value. This research was conducted on manufacturing companies in the food and beverage sub-sector for the 2018 –u 2020 period with a population of 33 companies listed on the Indonesia Stock Exchange. The data used are the financial statements of each sample company published on the website www.idx.co.id. The research method used is descriptive analysis method and multiple linear regression analysis method. The dependent variable is firm value, while the independent variables are financial performance, DER, dividend policy, current ratio, leverage and firm size. The results of this study indicate that partially financial performance, DER, dividend policy, current ratio, leverage, firm size have an effect on firm value, but firm size has a significant effect on firm value
Co-Authors Agnes Thandania Blessky Aidah Siahaan Alan Wijaya Sitohang Albert Albert Albert Rico Joansen Simbolon Alfan Wijaya Andy Andy Angel Marselin Sarumaha Angela Juliananda Situmorang Ardono Simanullang Arya Shearer Audrey Angelia Aulia Darma Daulay Bunga Febriyanti Pangaribuan Butar Butar, Ribka Sari Cecilia Putri Sihite Cherrie Cici Susanti Hutasoit Cindy Cindy Novana Clara Monica Clara Vaudiana Sitinjak Dalyanto Danu Panca Pragana Debby Sarah Sormin Dery Anggreni Tarigan Tua Desnita Masriani Br. Sembiring Dianty Putri Purba Donna Valentina Sinaga Dwi Marchelina Hutauruk Editha Laia Elisabeth Elisabeth Erlyn Chandra Eunike Mia Sundari Sianturi Evi Evi 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 Heny Butar Butar Herdi Herlin Munthe Ima Rohotni Purba Imelda Kristiany Br Bukit Imelda Tri Ananta Ginting Intan Sari Sitanggang 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 Kiki Hardiansyah Siregar Lara Asmara Lise Septani Lucianto Hanafie Magdalena Silalahi Marlinda Latare Sihaloho Martha Angelica Hutasoit Masriani Laia Mastaniria Nduru Maya Sabirina Panggabean Maya Sabirina Penggabean Mega Oktaviani Simanjuntak Mely Guslina Mariana Sinaga Melyndasari Melyndasari Mery Natalia Silaban Mettania Kirana Mhd Zulfikli Hasibuan Mhd Zulkifli Hasibuan Mhd Zulkifli Hasibuan Michael Romi Michelle Aurelia Yapinka Michelle Howard Monica Dwi Yanti Purba Muhammad Habibi 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 R. Novitasari Situmorang Raynold Siregar Ricky Ricky Rifka Sinaga Rizky Juliana Naibaho Rosita Pasaribu Samuel Abel Tanta Sembiring Santi Santi Sartika Sartika Silvia Putri Serum Perangin-Angin Sovi Sovi Stefannie Halim Steffani Steffani Stella Stella Stepvannie Sukamto, Ika Sumiyarsi Sulastri Sihombing Talenta Fitrika Lasria Saragi Tatema Hondro Thomas Firdaus Hutahaean THOMAS FIRDAUS HUTAHAEAN Tia Andercan Tiffany Veronica Tionar Regina Simarmata Toni Alvoro Kokoh Tridayana Br Sitepu Trimawati Lumbantobing Valencia Lius Varins L C BR Manullang Verlyn Anggelia Veronika Marsaulina Lumbantoruan Lumbantoruan Veronika Winata Vinna Vinna Vivi Veronica Wellin Andrea Wiely Yulita Wilda Afriany Ompusunggu William Wijaya Winda Novita Sari Sibarani Winna Regina Yentika Tanti Yohana Meilinita Napitupulu Yosef Sigalingging Yuni Andriani Sitompul