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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
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EFFECT OF PER, DER, EPS, AND PBV ON STOCK PRICES IN BANKING COMPANIES ON IDX Abram Elieser; Deasy Arisandy Aruan; Bintori Dongoran; Mariabeth Simanjuntak
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 1 (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 (823.114 KB) | DOI: 10.22216/jit.v%vi%i.859

Abstract

This research intends to analyze the influence of PER, DER, EPS and PBV on share prices partially and simultaneously in banking companies listed on the IDX for the period 2016- 2019. This finding uses a population of 42 banking companies registered with the IDX for the period 2016 - 2019. This research uses quantitative methods. The secondary datai usedi is obtained from the official website of the www.idx.co.id and www.idnfinancials.com. In this study used for sampling is the Purposive Sampling technique. The method of investigation used is a double linear regression method. The findings showed that PER, DER and EPS partially had a negative and significant effect oni the stocki price, pbv partially had a positive and significant effect on the stock price. Based on simultaneous PER, DER, EPS and PBV significantly affect the stock price in banking companies listed on the Indonesia Stock Exchange (IDX) period 2016-2019
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 Persepsi, Motivasi, Minat, dan Kecerdasan Kognitif terhadap Prestasi Belajar Selama Pandemik Covid – 19 Pada Mahasiswa Fakultas Hukum Universitas Prima Indonesia Agustina Nehe; Rindi Nope Mardelis Buulele; Runggu Ademina Hutabarat; Deasy Arisandy Aruan; Frenky Nope Mardelis Situmorang
Journal of Education and Instruction (JOEAI) Vol 6 No 2 (2023): JOEAI (Journal of Education and Instruction)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/joeai.v6i2.6372

Abstract

The purpose of conducting this research is to determine the effect of students perceptions, motivation, interest and ognitive intelligence on learning achievement while participating in online learning. Sample in this study namely students of the Faculty of Law, Prima Indonesia University, totaling 200 people. The analytical method used in this study is the quantitative method. The data collection technique is using questionnaires through the Google form. Data analysis technique using purposive sampling from research showed that Variabel Perception (X1), Motivation (X2), Interest (X3) and Intelligence cognitive (X4) has a Positive significant effect on variabel Achievement Learning (Y). Then can be concluded that The effect of on each variabel simultaneously. an be seen that value Fcount (194.974 > 2.41796) or sig.. 0.000 < 0.05. Keywords: Kognitive Intelligence, Interest, Learning Achievement Motivation, Perception
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.
Analisis Efektivitas dan Kontribusi Pajak Hotel terhadap Pendapatan Asli Daerah (PAD) Kota Medan Deasy Arisandy Aruan; Dianty Putri Purba
E-Jurnal Akuntansi Vol 31 No 3 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i03.p14

Abstract

The purpose of this research is to find out how the effectiveness and contribution of hotel taxes in increasing the source of regional revenue. Sources of data used in this study are secondary data, there’s the form of targets and realization of hotel tax revenue and realization of regional revenue (PAD) Medan City from 2014 to 2018. The data analysis technique used in this study is to use descriptive analysis. To determine the level of effectiveness is to compare the hotel tax realization value with the hotel tax target that has been set by the Regional Government of Medan City. And to find out how to analyze the contribution of hotel tax to Regional Revenue (PAD) is to compare the value of hotel tax realization with the realization of regional revenue (PAD) in Medan City. The research result states that in 2014-2018, the effectiveness and contribution of hotel tax tends to fluctuate every year. The value of hotel tax effectiveness is in the value of 93-114% and is in the very effective criteria, except in 2015 entering the effective criteria. Meanwhile, the contribution is worth 5-7%, so that it is in the very poor criteria in increasing the regional revenue (PAD) of Medan City. Keywords: Hotel Tax; Regional Revenue (PAD).
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.
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