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All Journal Jurnal Akuntansi Bisnis JURNAL LENTERA BISNIS Visi Sosial Humaniora Jurnal Ekonomi, Teknologi dan Bisnis Journal of Economic and Business (JEB)
JADONGAN SIJABAT
Fakultas Ekonomi Dan Bisnis Universitas HKBP Nommensen Medan
Arts Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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Journal : Visi Sosial Humaniora

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PENGARUH ATRIBUT-ATRIBUT KUALITAS AUDIT TERHADAP KEPUASAN KLIEN (Studi Empiris Pada Perusahaan Perbankan di Kota Medan) Jadongan Sijabat
Visi Sosial Humaniora Vol. 1 No. 2 (2020): Visi Sosial Humaniora: Edisi Desember 2020
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v1i2.104

Abstract

This research is a study about attributes of audit quality. The purpose of this research is to re-examine the effect of attributes of audit quality to client satisfaction as Bhen et al (1997). This research conducted with survey on perception of financial managers or controller, that distributed by mail survey to 100 financial manager of banking in Medan City. Unit analysis are the financial managers or controller of banking. There are fifty five questionaires (55%) received and analyzed by Ordinari Least Square supported by SPSS 10.00 program. The results showed that some of attributes of audit quality effected client satisfaction. The results showed that there were some different result between this study and Bhen et al. (1997).
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2019) Jadongan Sijabat; Monica Indriyani Sijabat
Visi Sosial Humaniora Vol. 2 No. 1 (2021): Visi Sosial Humaniora: Edisi Juni 2021
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/vsh.v2i1.325

Abstract

Profitability is the company's ability to earn a profit. One of the factors that can affect the profitability of a company is financial ratio. The purpose of this study was to determine how the influence of Cash Turnover, Accounts Receivable Turnover, and Inventory Turnover on Profitability which will be measured through Return On Assest (ROA) in consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The population in this study is the consumer goods industry sector, which number as many as 53 companies. The sample of this research is 30 companies taken based on purposive sampling technique. This study uses secondary data in the form of corporate financial reports obtained through www.idx.co.id. The data analysis method used is multiple linear regression analysis with a significant level of 5% using SPSS software.                The results of this study indicate that partially cash turnover has no significant negative effect on Return on Assets (ROA), accounts receivable turnover has a positive and significant effect on Return on Assets (ROA), inventory turnover has no significant positive effect on Return on Assets (ROA). The results simultaneously explain that cash turnover, accounts receivable turnover, and inventory turnover have a significant effect on ROA in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange. The Adjusted R Square value is 0.560. This means that 56% of profitability is affected by cash turnover, accounts receivable turnover, and inventory turnover. While the remaining 44% is influenced by other factors not examined in this study.
Co-Authors Bonifasius H. Tambunan Halomoan Sihombing Hamonangan Siallagan Ika Fitriani Panjaitan Monica Indriyani Sijabat Roulina Arinaro Sijabat Sertika Elvi Nanda