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All Journal Krisna: Kumpulan Riset Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Journal of Education and Instruction (JOEAI) Owner : Riset dan Jurnal Akuntansi Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) Journal of Management and Bussines (JOMB) Jurnal Ipteks Terapan : research of applied science and education Jurnal Akuntansi dan Keuangan E-JURNAL AKUNTANSI
Deasy Arisandy Aruan
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 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 STRUKTUR MODAL, PERPUTARAN MODAL KERJA, KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATIG PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2015-2018 Haogonasokhi Telaumbanua; Vica Anisa Simanjuntak; Mastika Marbun; Elisa Agustina Br Sembiring; Deasy Arisandy Aruan
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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

Abstract

This study has the objective, namely to know whether the capital structure, working capital turnover, and dividend policy affect the value of the company, and whether profitability can strengthen or weaken the influence of capital structure, working capital turnover and dividend policy on firm value. The population of 71 companies and 44 samples after multiplied by 4 years using the purposive sampling method and data analysis method with the results of the financial statements of infrastructure and utility companies on the Indonesia Stock Exchange for the period 2015-2018. This study states that partially the capital structure has a positive and significant effect on firm value, while working capital turnover, dividend policy has no influence and is not significant on firm value. Simultaneously, variable capital structure, working capital turnover, and dividend policy have no influence and are not significant on firm value. And the profitability variable weakens the influence of capital structure, working capital turnover, and dividend policy on firm value because the significance value is below 0.05.
Pengaruh Kompetensi, Kompleksitas Tugas dan Skeptisme Profesional Terhadap Kualitas Audit pada Kantor Badan Pengawasan Keuangan dan pembangunan Provinsi Sumatera Utara Deasy Arisandy Aruan; Hasrat Naeni Gulo; Ana Karelina Lumban Nahor; Natasya Br Ginting; Esti Trinita Wahyuni
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.934 KB) | DOI: 10.33395/owner.v3i2.141

Abstract

Audit quality is not easy to define because there are many factors that affect quality. This study aims to determine the effect of competence, task complexity, and Auditor Professional Skepticism, on Audit Quality. The data used in this study is primary data by distributing questionnaires to all auditors at the BPKP Representative Office in North Sumatra Province. The population in this study were all auditors at the BPKP Representative Office in North Sumatra Province. The collection of data and information needed in this study was carried out with field research. The data used are primary data collected directly from the research subjects with a questionnaire form. Testing the effect of independent variables on the dependent variable is done by using multiple regression models. The results of this study indicate that both partially and simultaneously, competence, task complexity, and Auditor Professional Skepticism, have an effect on Audit Quality in the BPKP Representative office in North Sumatra Province
Pengaruh Current Ratio, Debt to Equity, Perputaran Kas dan Total Asset TurnOver (TATO) Terhadap Profitabilitas pada Perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia Claudia Angelina; Sharon Sharon; Stefanie Lim; Johan Yeremia Rafli Lombogia; Deasy Arisandy Aruan
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.311 KB) | DOI: 10.33395/owner.v4i1.178

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari Current Ratio, Debt To Equity Ratio, Perputaran Kas dan Total Asset Turnover (TATO) terhadap Profitabilitas pada Perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2012-2017. Penelitian ini mengunakan sampel sebanyak 11 perusahaan Food & Beverages yang terdaftar di BEI Pada tahun 2012 – 2017. Penelitian ini adalah penelitian kuantitatif. Data yang digunakan adalah data sekunder yang diperoleh dari situs www.Idx.co.id. Metode pengambilan sampel adalah Purposive Sampling. Metode analisis data yang digunakan terlebih dahulu adalah uji linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial Current Ratio berpengaruh positif dan signifikan terhadap Profitabilitas, Debt To Equity Ratio, Perputaran Kas dan Total Asset Turnover (TATO) tidak berpengaruh dan tidak signifikan terhadap Profitabilitas pada perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia sedangkan secara simultan, semua variabel independen dalam penelitian ini berpengaruh terhadap Profitabilitas.
Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Property and Real Estate Yang Terdaftar di BEI Deasy Arisandy Aruan; Hanna Limbong; Brando Silitonga; Maulidanur Aceh; Nofanyiu Bernadett Br Samosir
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.427

Abstract

This study aims to determine the effect of liquidity, fixed assets, and firm size on profitability in property and real estate industry sub sectors listed in Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies in property and real estate industry sub sector listed in Indonesia Stock Exchange for 2016-2019 period, amounting to 62 companies with a sample of 23 companies. The sampling technique used was purposive sampling. The method of analysis used in this research is the multiple linear regression method. This research uses quantitative research. This type of research used in this research is descriptive quantitative. The nature of research in this study is explanatory. The results of this study indicate that partially liquidity have no significant effect on profitability and fixed assets have no significant effect on profitability, while firm size have a negative and significant effect on profitability in the property and real estate sub-sector listed on the Indonesia Stock Exchange for the 2016-2019 period. Based on simultaneous liquidity, fixed assets, firm size have a significant effect on profitability in the property and real estate industry sub sector listed in Indonesia Stock Exchange for the 2016-2019 period.
Pengaruh Kepemilikan Publik, NPM, Pertumbuhan Perusahaan, dan Solvabilitas terhadap Pengungkapan CSR pada Perusahaan Infrastruktur Deasy Arisandy Aruan; Veronica; Celine Liandy; Debby Christina; Fanny Fanny
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.455

Abstract

This research’s purposeisto determine the impactof Public Ownership, Net Profit Margin, Company Growth, and Solvency on Corporate Social Responsibility Disclosures. Thisresearchused a quantitative method and Collection Technique is a documentation technique. The population in this research is includes 82 Infrastructure Companies listed on the Indonesia Stock Exchange for the 2015-2019 period. With a sample of 25 Infrastructure companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique in this research is porpusive sampling. The data used in this research is secondary data taken from www.idx.co.id. This research uses multiple linear regression analysis model. The results show that Public Ownership, Net Profit Margin and Company Growth partially had no significant impact on Corporate Social Responsibility Disclosure. Meanwhile, Solvency has a significant positive impact on Corporate Social Responsibility Disclosure. According to simulation, Public Ownership, NPM, Company Growth, and Solvency have no significant impact on Corporate Social Responsibility Disclosure. Testing the analysis of the coefficient of determination shows the results of the adjusted R square value in the coefficient of determination test is 2.6%, where the remaining 97.4% is influenced by other variables such as deferred exploration and development costs, media disclosure, Leverage, and others.It Indicates thatindependent variables in this research are not sufficiently influential on CSR disclosure because there are still many other variables that have a major influence on CSR Disclosure.
Pengaruh Struktur Aktiva, Ukuran Perusahaan, Operating Leverage dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (2017-2020): Bahasa Indonesia Deasy Arisandy Aruan; Putri Sitanggang; Catrin Naomi Lumban Tobing; Lasriana Harianja
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.905

Abstract

This study aims to determine the effect of asset structure, firm size, operating leverage and sales growth on capital structure of food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020. The data used is sourced from financial data on the Indonesia Stock Exchange through the website www.idx.co.id , and a selection has been made according to predetermined criteria. The population used in this study is Food and Beverage companies, totaling 30 companies, by using a purposive sample, the resulting sample is 17 companies. With this research, it is hoped that it can become a science to help further researchers as well as students or the general public who need a source of information. From the research, it can be seen that Asset Structure, Company Size, Operating Laverage and Sales Growth have a positive and significant effect simultaneously on profit growth. Asset structure and firm size have a negative and insignificant effect on profit growth. Operating leverage has a positive and significant effect on profit growth while Sales Growth has a positive but not significant effect on profit growth in food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2020 period.
Pengaruh Current Ratio, ROA, Total Assset Turnover Dan Debt To Equity Ratio Terhadap Harga Saham Pada Perusahaan Sektor Industri Dasar Dan Kimia Yang Terdaftar Di BEI Riana Permata Sari; Mey Tisa Sihombing; Ruth Dameria Manurung; Deasy Arisandy Aruan
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.v5i1.2447

Abstract

This study aims to determine the effect of the variable current ratio, ROA, total asset turnover and debt to equity ratio on stock prices. The research population obtained 67 companies selected using purposive sampling with certain criteria as many as 27 companies. The type of data used in this research is quantitative data. The data source in this research is secondary data. The data collection technique is done by using documentation technique and data analysis using multiple linear analysis. The results of the research partially show that ROA has a positive and insignificant effect on stock prices, total asset turnover has a negative and significant effect on stock prices, while the current ratio and debt to equity ratio have no significant effect on stock prices. The research results simultaneously show the current ratio, ROA, total asset turnover and debt to equity ratio to stock prices. Keywords: CurentRaio, Debt To Equity Ratio, ROA, Stock Price, Total Asset Turnover
Effect of Debt to Asset Ratio, Total Asset Turnover, Receivable Turnover, and Sales Growth, on Return on Assets in Property, Real Estate & Construction Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period Tania; Cindy; Danny Tan Jaya; Deasy Arisandy Aruan
Jurnal Mantik Vol. 4 No. 4 (2021): February: 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.Vol4.2021.1162.pp2357-2369

Abstract

This study aims to understand the impact of DAR, TATO, Receivable Turnover, and Sales Growth on ROA in Property, Real Estate & Construction Companies listed on the IDX 2015-2018. This study uses a sample of 43 Property, Real Estate & Construction companies listed on the IDX in 2015-2018. This research is a quantitative research. The data used are secondary data obtained through the site www.idx.co.id. The method used is purposive sampling. The method of data investigation used is multiple linear regression method. The results show that according to partial DAR has a negative and significant impact on ROA, TATO, and Receivable Turnover have a positive and significant impact on ROA, and Sales Growthhas not significant effect on ROA in Property, Real Estate & Construction companies listed on the IDX in the 2015-2018. Simultaneously, DAR, TATO, Receivable Turnover and Sales Growth have a significant impact on ROA in Property, Real Estate & Construction companies listed on the IDX for the period 2015-2018.
Pengaruh Arus Kas Operasi, Laba Akuntansi, Current Ratio, Total Asset Turnover Terhadap Return Saham Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2017-2020 Nelly Nattasyah Sagala; Deasy Arisandy Aruan; Jefry Sumonang Hendrikus Situmorang; Eben Ezer Sinaga
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.3633

Abstract

This study aims to understand the effect of operating cash flow, accounting profit, current ratio, total asset turnover on stock returns in consumer goods industrial sector companies listed on the IDX for the 2017-2020 period. This study uses a purposive sampling method with a population of 53 industrial sector companies. consumer goods listed on the Indonesia Stock Exchange for the period 2017-2020. The research sample is 120 data on the consumer goods industrial sector listed on the Indonesian stock exchange for the 2017-2020 period. The data investigation method used is multiple linear regression. The results of this study indicate that partially the accounting profit variable has a significant effect on stock return, but operating cash flow, current ratio and total asset turnover have no significant effect on stock return. Simultaneously, Operating Cash Flow, Accounting Profit, Current Ratio and Total Asset Turnover have a significant effect on stock returns in consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. Keywords: Operating Cash Flow, Accounting Profit, Current Ratio, Total Asset Turnover And Stock Return
Rasio Likuiditas, Manajemen Asset, Manajemen Utang, Aktivitas untuk Mengukur Kinerja Keungan Perusahaan Pertambangan di Bursa Efek Indonesia Yun Milly Basa Turnip; Deasy Arisandy Aruan; Helda Sefty Christiani Br Pinem; Agnes Monica Angel Situmorang
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4487

Abstract

This study aims to determine the partial impact of liquidity ratios, asset management, debt management, and activities on the financial performance of mining sub-sector companies listed on the IDX for the period 2017-2019. This research method is descriptive quantitative. Study data obtained is an annual report contained in the IDX. There are 47 companies listed on the IDX as the population used by the authors in this study. The results showed, a) the CR variable has a value of t count < t table that is -0.534 < - 2.00172 with a significant value of 0.596 > 0.05; b) TATO variable has a value of t count < t table that is 0.482 < 2.0172 with a significant value of 0.000 < 0.05; c) the DAR variable has a value of t count < t table, namely -1.635 < - 2.0172 with a significant value of 0.107 > 0.05; d) the FATO variable has a value of t count < t table that is 1.755 < 2.0172 with a significant value of 0.085 > 0.05. All independent variables affect the dependent variable which can be seen from the determination coefficient test of 46.4% of financial performance which can be clarified by four independent variables. In conclusion, financial performance is significantly influenced by liquidity ratios, asset management, debt management, and activities. Keywords: Activities, Financial Performance, Asset Management, Debt Management, Liquidity Ratio
Co-Authors Abram Elieser Agnes Monica Angel Situmorang Agustina Nehe Ana Karelina Lumban Nahor Angelika Dominique B. Purba Arisman Mendrofa Ayu Parlina Bintori Dongoran Brando Silitonga Callysta Vienna Liu Catrin Naomi Lumban Tobing Celine Liandy Christina Aurelia Cindy Clara Linette Claudia Angelina Dannis Gano Danny Tan Jaya Debby Christina Eben Ezer Sinaga Elisa Agustina Br Sembiring Esti Trinita Wahyuni Fanny Fanny Frenky Nope Mardelis Situmorang Frenky Situmorang Frenky Situmorang Hanna Limbong Haogonasokhi Telaumbanua Hasrat Naeni Gulo Helda Sefty Christiani Br Pinem Ilfi Rahmi Putri Jefry Sumonang Hendrikus Situmorang Jen Meilan Silalahi Jessica Fredlina Jodi Akbar Trisinggih Johan Yeremia Rafli Lombogia Josua Panggabean Lasriana Harianja Lia Morena Br Karo Sekali Maggie Lifanny Marcces Christine Harapan Mariabeth Simanjuntak Mastika Marbun Maulida Intan Supia Maulidanur Aceh Mey Tisa Sihombing Natasha Natasha Natasya Br Ginting Natasya Susanto Br. Sinaga Nelly Nattasyah Sagala Nofanyiu Bernadett Br Samosir Novi Trya Siburian Nur Melati Br Sinulingga Nurganda Siregar Nurhayati Sembiring Purba, Dianty Putri Putri Hardiyani Putri Sitanggang Renni Erawati Nababan Riana Permata Sari Rindi Nope Mardelis Buulele Runggu Ademina Hutabarat Ruth Dameria Manurung Sharon Sharon Sintia Aprilia Stefanie Lim Tania Tiara Devi Rajagukguk Veronica Vica Anisa Simanjuntak Wenny Anggeresia Ginting Wenny Wenny Wisely Theodora Yun Milly Basa Turnip Zulfirman Pakpahan