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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 Jurnal Manajemen Dan Akuntansi Medan Journal of Economics and Business (JECOMBI) Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat
Deasy Arisandy Aruan
Universitas Prima Indonesia
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Dampak Tarif Trump, Profitabiltas dan Likuiditas terhadap Ekonomi Hijau Indonesia yang terdaftar di BEI Nurganda Siregar; Nicky Astria Hutapea; Deasy Arisandy Aruan
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7976

Abstract

Abstrak: Latar belakang: Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan tarif Trump, profitabilitas, dan likuiditas terhadap ekonomi hijau di Indonesia. Kebijakan tarif impor Amerika Serikat pada tahun 2025 berpotensi memberikan tekanan terhadap kinerja ekspor perusahaan Indonesia, khususnya pada sektor pertambangan yang memiliki peran strategis dalam perekonomian nasional. Metode penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori. Sampel penelitian terdiri dari perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI), yang dipilih menggunakan teknik purposive sampling. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan. Metode analisis yang digunakan adalah regresi linear berganda dengan tingkat signifikansi 5%. Hasil penelitian: Hasil penelitian menunjukkan bahwa secara simultan kebijakan tarif Trump, profitabilitas, dan likuiditas berpengaruh signifikan terhadap ekonomi hijau. Secara parsial, kebijakan tarif Trump berpengaruh positif dan signifikan terhadap investasi hijau, sedangkan profitabilitas dan likuiditas tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa tekanan kebijakan perdagangan Internasional mendorong perusahaan untuk meningkatkan investasi hijau sebagai strategi adaptasi, sementara faktor keuangan internal belum menjadi determinan utama. Kesimpulan: Penelitian ini memberikan implikasi penting bagi pembuat kebijakan dan manajemen perusahaan dalam merumuskan strategi pengembangan ekonomi hijau di tengah dinamika perdagangan global. . Kata kunci: Tarif Trump, Profitabilitas, Likuiditas, Ekonomi Hijau, Bursa Efek Indonesia
ANALISIS PERAN DIVIDEN, PROFITABILITAS, RISIKO SISTEMATIS, DAN TINGKAT SUKU BUNGA TERHADAP KEPERCAYAAN INVESTOR DI SEKTOR PERBANKAN Patricia Angelica; Deasy Arisandy Aruan; Michelle Michelle; Yinvany Lorensia; Nurganda Siregar
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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/pcjwgc19

Abstract

Penelitian ini mempunyai maksud dalam melakukan analisis peran dividen, profitabilitas, risiko sistematis, dan tingkat suku bunga terhadap kepercayaan investor di sektor perbankan. Metode penelitian menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini berjumlah 47 perbankan dengan 17 sampel dan 51 observasi.  Analisis data dengan memanfaatkan regresi berganda. Hasil penelitian memperoleh Profitabilitas berpengaruh signifikan terhadap Kepercayaan Investor namun, Dividen, Risiko sistematis dan Tingkat Suku Bunga tidak berpengaruh baik secara parsial dan simultan terhadap Kepercayaan Investor.
The Effect of Audit Tenure, Audit Committee, Return on Assets (ROA), and Firm Size on Audit Delay in Banking Companies Listed on the Indonesia Stock Exchange During the 2021–2024 Period Tiosulistia Tiosulistia; Deasy Arisandy Aruan; Nurganda Siregar
Journal of Economics and Business (JECOMBI) Vol. 6 No. 01 (2026): Journal of Economics and Business (JECOMBI), 2026
Publisher : SEAN Institute

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

Abstract

Thi Delays in the submission of audited financial reports (Audit Delay) remain a common problem for banking companies listed on the Indonesia Stock Exchange (IDX). Audit delay can reduce the relevance of financial information and influence investor and stakeholder decision-making. This study aims to analyze the effect of Audit Tenure, Audit Committee, Return on Assets (ROA), and Company Size on Audit Delay in banking companies listed on the IDX. This study uses secondary data in the form of annual financial reports of banking companies for the 2021–2024 period. The analysis method used is analysis multiple linear regression with partial and simultaneous testing. The results show that audit tenure, partially, has no significant effect on audit delay. Meanwhile, the Audit Committee, ROA, and company size have a significant effect on audit delay. ROA and company size have a negative effect, indicating that the higher the level of profitability and the larger the company size, the shorter the audit delay tends to be. Simultaneously, audit tenure, audit committee, ROA, and company size have a significant effect on audit delay.s study examines the effect of halal tourism development on economic growth in North Sumatra during the 2020–2025 period. Halal tourism development is represented by the growth of halal certification and the accommodation and food service sector, while economic growth is measured using the growth rate of Gross Regional Domestic Product at constant prices. The study employed a quantitative descriptive-associative design using secondary data from 33 regencies and municipalities, resulting in 198 observations. Data obtained from Statistics Indonesia and the Halal Product Assurance Organising Agency were analysed using SPSS through multiple linear regression, partial and simultaneous tests, and the coefficient of determination. The findings indicate that halal certification growth and the growth of the accommodation and food service sector have positive and statistically significant effects on economic growth. Simultaneously, both variables significantly influence regional economic growth and explain 64.3% of its variation. These findings highlight the importance of strengthening halal certification and tourism-supporting services to promote regional economic development.
Co-Authors Abram Elieser Agnes Monica Angel Situmorang Ana Karelina Lumban Nahor Angel Joviena Angelika Dominique B. Purba Arisman Mendrofa Ayu Parlina Benny Rojeston Marnaek Nainggolan 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 Hanna Limbong Haogonasokhi Telaumbanua Harahap, Ahmad Rizki 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 Jhon Piter 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 Michelle michelle Natasha Natasha Natasya Br Ginting Natasya Susanto Br. Sinaga Nelly Nattasyah Sagala Nicky Astria Hutapea Ninta Katharina Nofanyiu Bernadett Br Samosir Novi Trya Siburian Nur Melati Br Sinulingga Nurganda Siregar Nurhayati Sembiring Olivia Jaya WIrakusuma Patricia Angelica Purba, Dianty Putri Putri Hardiyani Putri Sitanggang Renni Erawati Nababan Riana Permata Sari Ruth Dameria Manurung Sharon Sharon Sintia Aprilia Siregar, Ina Namora Putri Situmorang, Frenky Stefanie Lim Tania Tetty Tiurma Uli Sipahutar Tiara Devi Rajagukguk Tiosulistia Tiosulistia Tri Martial Valerie Valerie Veronica Vica Anisa Simanjuntak Wenny Anggeresia Ginting Wenny Wenny Wisely Theodora Yinvany Lorensia Yun Milly Basa Turnip Zulfirman Pakpahan