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All Journal Krisna: Kumpulan Riset Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Mantik Community Engagement and Emergence Journal (CEEJ) 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
Deasy Arisandy Aruan
Universitas Prima Indonesia
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EFFECT OF PROFITABILITY, CAPITAL STRUCTURE, SHARE PRICES AND CASH FLOWS IN PREDICTING FINANCIAL DISTRESS CONDITIONS ON MANUFACTURING COMPANIES Deasy Arisandy Aruan; Jessica Fredlina; Maggie Lifanny; Wisely Theodora
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): 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 (764.988 KB) | DOI: 10.22216/jit.v%vi%i.1376

Abstract

The purpose of this study is to see the effect of profitability, capital structure, stock prices and cash flow in predicting the condition of financial difficulties in Manufacturing companies listed on the IDX in 2018-2020 both partially and simultaneously. Financial distress is a process in which companies experience financial difficulties, financial difficulties have a very close relationship with the risk of bankruptcy that occurs in the company so that the company is unable to fulfill its obligations. The company will experience financial difficulties if the company's operating cash flow is not able to meet short-term obligations such as payment of interest on loans that have matured. The greater the obligations of the company, the greater the risk of financial difficulties. The population in this study has all manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period, which are 177 companies and the sample is 204 units of analysis. The research method applies multiple linear regression analysis techniques. The results of the study are that profitability and capital structure partially affect financial difficulties in manufacturing companies listed on the IDX in 2018-2020. Stock prices and cash flows partially have no effect on financial difficulties in manufacturing companies listed on the IDX in 2018-2020. Profitability, capital structure, stock prices and cash flow together affect the financial difficulties of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020
Pengaruh CAR, BOPO, NIM, Dan NPL Terhadap Pertumbuhan Laba Perusahaan Perbankan Yang Terdaftar Dibursa Efek Indonesia Periode 2017 – 2021 Nur Melati Br Sinulingga; Novi Trya Siburian; Putri Hardiyani; Deasy Arisandy Aruan; Nurganda Siregar
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i4.2240

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh CAR,BOPO,NIM dan NPL terhadap pertumbuhan laba perusahaan perbankan yang terdaftar di Bursa Efek Indonesisa (BEI) periode 2017 – 2021. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar  di Bursa Efek Indonesia tahun 2017 – 2021. Sampel yang dipilih menggunakan metode porpusive sampling dengan jumlah sample sebanyak 29 perusahaan perbankan selama 5 periode tahun sehingga diperoleh 145 total observasi . Metode analisis data yang di gunakan dalam penelitian ini adalah metode analisis regresi berganda. Data yang digunakan dalam penelitian ini berupa data sekunder . Metode pengumpulan data dengan menggunakan dokumentasi laporan keuangan publikasi BEI. Hasil penelitian menyatakan bahwa capital adequacy ratio (CAR), beban operasional terhadap pendapatan operasional  (BOPO) dan net interest margin  (NIM)  berpengaruh tetapi tidak signifikan terhadap pertumbuhan laba perusahaan perbankan yang terdaftar di BEI periode 2017 – 2021. Sedangkan net perfoming loan (NPL)  memiliki pengaruh signifikan terhadap pertumbuhan laba perusahaan perbankan yang terdaftar di BEI periode 2017 – 2021.
Pengaruh Profitabilitas, Leverage, Likuiditas, Kualitas Audit Dan Agresivitas Pajak Terhadap Manajemen Laba Pada Perusahaan Sektor Keuangan Yang Terdaftar Di BEI Tahun 2018 – 2021 Marcces Christine Harapan; Wenny Wenny; Deasy Arisandy Aruan; Nurganda Siregar
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i4.10726

Abstract

This research was formulated whether or not there are influence of probability, leverage, liquidity, audit quality and tax aggressiveness toward earnings management in financial sector companies listed on the idx 2019-2021. The purpose of the research was to figure out the are influence of probability , leverage, liquidity, audit quality and tax aggressiveness toward earnings management in financial sector companies listed on the idx 2019-2021. This type of research used a quantitative descriptive type. The variables of this research were probability, leverage, liquidity, audit quality, tax aggressiveness and earnings management. The data collection technique used was the documentation method. The documentationmethod was used as the basis for analyzing the data. The documentation was in the form of financial report. The analysis technique used in this research was multiple linear regression analysis. The results of the test for coefficient of determintation obtained an R square result of 0,006 or 6%, which means that the influence of probability, leverage, liquidity, audit quality and tax aggressiveness toward earnings management wasn’t too large. The results showed that probability, liquidity, audit quality and tax aggressiveness had no effect on earnings management, while leverage had an effect on earnings management.
Pengaruh Leverage, Growth In Net Assets, Insider Ownership Dan Dispersion Of Ownership Terhadap Nilai Perusahaan Sub Sektor Food And Beverage Callysta Vienna Liu; Clara Linette; Dannis Gano; Christina Aurelia; Deasy Arisandy Aruan; Ilfi Rahmi Putri
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8316

Abstract

Penelitian ini dilaterbelakangi dengan tujuan menganalisis pengaruh leverage, growth in net assets, insider ownership dan dispersion of ownership terhadap nilai perusahaan. Metode penelitian menggunakan kuantitatif. Populasi adalah perusahaan manufaktur sub sektor Food and Beverage periode 2021-2023 berjumlah 95 perusahaan dengan jumlah sampel sebanyak 25 perusahaan dan 75 observasi. Teknik pengumpulan data adalah dokumentasi. Teknik analisa data adalah analisis regresi linear berganda dengan menggunakan SPSS versi 26. Hasil penelitian memperoleh Leverage tidak berpengaruh terhadap Nilai Perusahaan, Insider Ownership berpengaruh positif dan signifikan terhadap Nilai Perusahaan, Dispersion of Ownership berpengaruh positif dan signifikan terhadap Nilai Perusahaan kemudian Leverage, Growth In Net Assets, Insider Ownership dan Dispersion of Ownership secara simultan berpengaruh positif dan signifikan terhadap Nilai Perusahaan.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK UMUM DI INDONESIA PADA SAAT TERJADINYA COVID-19 Natasya Susanto Br. Sinaga; Natasha Natasha; Deasy Arisandy Aruan; Wenny Anggeresia Ginting; Frenky Situmorang
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): 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.v7i6.13138

Abstract

Selama Terjadinya Pandemi Covid 19 ini perusahaan perbankan menghadapi kemungkinan risiko kredit cukup tinggi seperti risiko Non Performing Loan (NPL) tinggi diakibatkan nasabah tidak mampu mengembalikan pinjaman tersebut sesuai dengan perjanjian. Bertujuan menguji Faktor- faktor yang Mempengaruhi Kinerja Keuangan Bank Umum Di Indonesia Pada Saat Terjadinya Covid-19. Penelitian deskriptif melalui pendekatan kuantitatif. Populasi dalam penelitian ini adalah 40 Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022. Sampel sebanyak 23 bank dengan jumlah sampelnya 69 data. Analisis regresi linier berganda yang digunakan dalam penelitian ini. Hasil penelitian ialah Ukuran komite, Independensi komite audit dan Kualitas audit tidak berpengaruh signifikan terhadap terhadap Manajemen Laba (Study Empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2018-2020). Capital Adequacy Ratio tidak berpengaruh Terhadap Kinerja Keuangan Bank Umum Saat Terjadi Covid-19. Non Performing Loan berpengaruh signifikan Terhadap Kinerja Keuangan.Bank Umum Saat Terjadi Covid-19. Biaya Operasional Pendapatan Operasional berpengaruh signifikan Terhadap Kinerja Keuangan Bank Umum Saat Terjadi Covid-19. Loan to Deposit Ratio tidak berpengaruh signifikan Terhadap Kinerja Keuangan Bank Umum Saat Terjadi Covid-19. Capital Adequacy Ratio, Non Performing Loan, Biaya Operasional Pendapatan Operasional dan Loan to Deposit Ratio berpengaruh signifikan Terhadap Kinerja Keuangan Bank Umum Saat Terjadi Covid-19.
Analisis Faktor-Faktor yang Mempengaruhi Keputusan Investor dalam Memilih Saham di Pasar Modal Indonesia Angelika Dominique B. Purba; Deasy Arisandy Aruan; Frenky Situmorang
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5160

Abstract

This study aims to examine the influence of financial literacy, motivation, personal interest, environment, and investor behavior on stock investment decisions. A quantitative approach was employed using a survey method through questionnaires distributed to respondents. The collected data were analyzed using multiple linear regression to determine the partial effect of each independent variable on investment decisions. The results revealed that all independent variables had a significant partial influence on investment decisions. Financial literacy enhances individuals’ ability to make rational investment decisions. Motivation encourages active participation in investment activities. Personal interest contributes to self-confidence and proactive behavior in decision-making. Environmental factors, such as support from family and peers, also shape investment behavior. Furthermore, investor behavior-reflected in risk tolerance, confidence, and decision-making styles-plays a crucial role in determining investment choices. These findings suggest that improving financial literacy, strengthening motivation, fostering personal interest, encouraging a supportive environment, and managing investor behavior can lead to better-informed and more confident investment decisions in the stock market. Ultimately, these efforts can contribute to increased participation and improved outcomes in personal financial management.
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 : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.12.2.2021.266-277

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 Market Value Added, Profitabilitas, Price to Book Value, dan Pertumbuhan Laba Terhadap Harga Saham Pada Perusahaan Sub Sektor Pertambangan Yang Terdaftar di BEI 2020–2023 Jessica Cheng; Deasy Arisandy Aruan; Jessela Cheng; Jesselyn Jonatai; Frenky Situmorang
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.10211

Abstract

Sektor pertambangan di Bursa Efek Indonesia (BEI) mencakup berbagai perusahaan yang bergerak dalam eksplorasi dan produksi sumber daya alam, seperti batu bara, minyak dan gas, logam, serta mineral lainnya. Penelitian ini bertujuan untuk menganalisis pengaruh Market Value Added, profitabilitas, Price to Book Value, dan Earnings Growth terhadap harga saham perusahaan subsektor pertambangan yang terdaftar di BEI selama periode 2020–2023. Metode penelitian yang digunakan adalah penelitian kuantitatif. Penelitian ini dilakukan dan diolah di Indonesia dengan menggunakan data perusahaan subsektor pertambangan yang terdaftar di BEI pada periode 2020–2023. Populasi penelitian mencakup seluruh perusahaan sektor pertambangan yang terdaftar di BEI selama periode tersebut. Teknik purposive samplingdigunakan dalam penentuan sampel, sehingga diperoleh 64 observasi. Hasil penelitian menunjukkan bahwa Market Value Added tidak berpengaruh dan tidak signifikan terhadap harga saham. Return on Assets (ROA) tidak berpengaruh signifikan terhadap harga saham. Price to Book Value (PBV) juga tidak berpengaruh dan tidak signifikan terhadap harga saham. Earnings Growth tidak berpengaruh dan tidak signifikan terhadap harga saham. Namun demikian, hasil uji F menunjukkan bahwa Market Value Added, Return on Assets, Price to Book Value, dan Earnings Growth secara simultan berpengaruh positif dan signifikan terhadap harga saham.
Pengaruh Solvabilitas, Perputaran Piutang, Profitabilitas dan Pajak tangguhan terhadap nilai perusahaan pada perusahaan sub sektor bahan baku yang terdaftar di BEI tahun 2021-2024 Olivia Jaya WIrakusuma; Deasy Arisandy Aruan; Angel Joviena; Valerie Valerie; Nurganda Siregar
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i3.10279

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh solvabilitas, Perputaran Piutang, Profitabilitas, Pajak Tangguhan terhadap Nilai Perusahaan pada perusahaan sub sektor bahan baku yang terdaftar di BEI. Periode pengamatan dimulai 2021-2024. Jenis penelitian ini adalah penelitian kuantitatif, Populasi penelitian ini yang terpilih sebanyak 112 perusahaan sub sektor bahan baku terdaftar dalam Bursa Efek Indonesia periode 2021-2024 dan dengan kriteria pengambilan sampel mendapatkan 76 sampel penelitian. Hasil penelitian secara parsial Solvabilitas tidak memiliki pengaruh signifikan terhadap Nilai Perusahaan pada Perusahaan sub sektor bahan baku yang terdaftar di BEI periode 2021-2024. Perputaran Piutang berpengaruh negatif dan signifikan terhadap Nilai Perusahaan pada Perusahaan sub sektor bahan baku yang terdaftar di BEI periode 2021-2024. Profitabilitas berpengaruh positif dan signifikan terhadap Nilai Perusahaan pada Perusahaan sub sektor bahan baku yang terdaftar di BEI periode 2021-2024. Pajak Tangguhan berpengaruh positif dan signifikan terhadap Nilai Perusahaan pada Perusahaan sub sektor bahan baku yang terdaftar di BEI periode 2021-2024. Hasil penelitian secara simultan menunjukkan Solvabilitas, Perputaran Piutang, Profitabilitas, Pajak Tangguhan berpengaruh positif dan signifikan terhadap Nilai Perusahaan pada Perusahaan sub sektor bahan baku yang terdaftar di BEI periode 2021-2024.
Co-Authors Abram Elieser Agnes Monica Angel Situmorang Ana Karelina Lumban Nahor Angel Joviena 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 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 Jessela Cheng Jesselyn Jonatai Jessica Cheng 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 Olivia Jaya WIrakusuma Purba, Dianty Putri Putri Hardiyani Putri Sitanggang Renni Erawati Nababan Riana Permata Sari Ruth Dameria Manurung Sharon Sharon Sintia Aprilia Stefanie Lim Tania Tiara Devi Rajagukguk Valerie Valerie Veronica Vica Anisa Simanjuntak Wenny Anggeresia Ginting Wenny Wenny Wisely Theodora Yun Milly Basa Turnip Zulfirman Pakpahan