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Factors that Influence Profitability in the Industrial and Chemical Companies Listed on Indonesia Stock Exchange Enda Noviyanti Simorangkir; Tony Tony; Jessica Noviyanti; Hartono Hartono; Peter Limas; Fanny Citra
Soshum: Jurnal Sosial dan Humaniora Vol 9 No 3 (2019): November 2019
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.806 KB) | DOI: 10.31940/soshum.v9i3.1322

Abstract

This study aims to determine whether Firm Size, Debt To Equity Ratio, and Working Capital Turnover Ratio partially or simultaneously have a significant effect on profitability in the basic industrial and chemical sector companies listed on the Indonesia Stock Exchange. The theories used in this study are financial management theories and accounting theories related to Firm Size, Debt To Equity Ratio, Working Capital Turnover Ratio and Profitability. The method used in this study is a quantitative approach, a type of descriptive research, the nature of explanatory research, with documentation data collection techniques, the type of data used is secondary data, the sample collection technique uses purposive sampling method. Data analysis used is multiple linear regression. The population used was 69 companies and a sample of 27 samples (108 samples in 4 years). The classic assumption test used is the normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The test results of the coefficient of determination show Firm Size, Debt To Equity Ratio, and Working Capital Turnover Ratio to Profitability of 34.5%. The conclusion of this study is Simultaneous Firm Size, Debt To Equity Ratio, and Working Capital Turnover Ratio have an effect on Profitability in the basic industrial and chemical sector companies listed on the Indonesia Stock Exchange in 2014-2017. While partially Firm Size does not affect Profitability. Partially the Debt To Equity Ratio, and the Working Capital Turnover Ratio affect Profitability in the basic and chemical industry companies listed on the Indonesia Stock Exchange
Pengaruh Current Ratio (CR), Net Profit Margin (NPM), dan Kebijakan Dividen terhadap Harga Saham pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Periode 2013-2017 Hottua Samosir; Enda Noviyanti Simorangkir; Andhy Stephanus; Krisna Emalini M Ginting; Yeyen Syarival Banjarnahor; Meita Pitriyani Br Sitepu
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 (470.157 KB) | DOI: 10.33395/owner.v3i2.117

Abstract

This research is meant to find out the effects of current ratio (cr), net profit margin (npm) and dividend policy on stock price in consumer goods companies which are listed in Indonesia Stock Exchange (IDX)in 2013-2017 periods. Sample determination using purposive sampling method and sample studied are 19 companies. Method of data analysis using multiple linear regression. The results of this research shows that simultaneously and partial CR, NPM and Dividend Policy have positive and significant effects to the stock price in consumer goods companies which are listed in Indonesia Stock Exchange in 2013-2017 periods.
Pengaruh Debt to Equity Ratio, Firm Size dan Working Capital terhadap Return on Asset pada Perusahaan Property and Real Estate yang terdaftar di Bursa Efek Indonesia Diana Felicia; Sherlyn Margareth; Rani Rani; Enda Noviyanti Simorangkir
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.248

Abstract

This study aims to determine if the independent variables affects dependent variable on Property and Real Estate companies on the Indonesia Stock Exchange from January to December in the period of 2015-2017. Where the independent variables are Debt to Equity Ratio, Firm Size and Working Capital. Whereas, the dependent variable is Return on Asset. Where there are as many as 46 Property and Real Estate companies listed on the Indonesia Stock Exchange. However, the samples are examined only 35 companies in accordance with the desired criteria. This research method uses multiple linear regression analyses with the aid of SPSS 19. The results of this analysis shows in the period of 2015-2017 there is a Property and Real Estate company that on the T test Debt to Equity Ratio is partially no effect on Return On Asset, Firm Size in partial no significant effect on Return on Asset and Working Capital also partial no significant effect on Return on Asset. However, on the F test Debt to Equity Ratio, Firm Size and Working Capital simultaneously have significant effect on Return on Asset. Adjusted R Square at 0,110 or 11% which means that 11% variable Return on Asset were influenced by Debt to Equity Ratio, Firm Size and Working Capital while (100%-11%) 89% of its unexplained variable.
Pengaruh Ratio Keuangan Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Makanan Enda Noviyanti Simorangkir; Trecya Wijaya; Cindi Yosi Olivia Naibaho; Melvi Amelia Putri
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.784

Abstract

The purpose of this study is to see the effect of financial ratios on financial performance in food sub-sector companies listed on the Indonesia Stock Exchange both partially and simultaneously. Earnings growth is a measure that compares how much increase in income receipts in the current period with earnings in the current period. then. The greater the opportunity to grow the company, the higher the opportunity for the company to increase its profits. Companies that experience an increase in profits can strengthen the relationship between company size and the level of profit earned where companies that experience an increase in profits can have a larger number of assets so that they have more opportunities to generate profits in the future. The profit growth experienced by a company does not always increase every year, sometimes it will decrease in the following year. The population in this study has all the food sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period, as many as 26 companies and the sample with a total of 65 units of analysis. The research method applies multiple linear regression analysis techniques. The result of this research is that liquidity and activity variables partially have no effect on profit growth in food sub-sector companies listed on the Indonesia Stock Exchange. Leverage and profitability variables partially affect profit growth in food sub-sector companies listed on the Indonesia Stock Exchange. The variables of liquidity, leverage, profitability and activity together affect profit growth in food sub-sector companies listed on the Indonesia Stock Exchange.
Pengaruh Current Ratio, Debt to Equity Ratio, Dan Return on Assets terhadap Kebijakan Deviden pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Enda Noviyanti Simorangkir; Teguh Hakim Prajoggi; Enzelina Enzelina; Edo Hasugian; Desy Desy
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business 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.v4i1.1348

Abstract

In investing capital an investor needs a company's financial statements that will help in making investment decisions. This study aims to analyze and test the effect of the current ratio, debt to equity ratio, return on assets on dividend payout ratios in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. The research method in this study uses a quantitative approach. There were 46 companies that were used as populations in this study and by using a purposive sampling technique 13 samples were also obtained. The data analysis testing method used is multiple linear regression analysis using the classic assumption test. The results of this study show that the current ratio, debt to equity ratio, and return on assets have a simultaneous effect on dividend policy on property and real estate companies listed on the IDX for the 2015-2017 period with a Fcount value of 4.309> Ftable of 2, 87. Partially the debt to equity ratio, return on assets has no effect on dividend policy while the current ratio partially has a positive effect on dividend policy. The results of the analysis of the coefficient of determination show the Adjusted R2 value of 0.207, meaning that the variation in the variable dividend payout ratio can be explained by variations in the current ratio variable, debt to equity ratio and return on assets by 20.7% while the remaining 70.3%, is described by other variables outside research. Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA) and dividend policy
Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Institusional Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Di Perusahaan Sub Sektor Transportasi Yang Terdaftar Di BEI Tahun 2017-2019 Alberto Yakob Kristian Marpaung; Laura Raze Tinambunan; Irma Natallia Bangun; Enda Noviyanti SimorangkirAlbertomarpaung8@gmail.com1
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.v5i1.2590

Abstract

One of the most important things in the financial statements of a company is the integrity of financial reports. Integrity of financial reports, especially in the transportation company sector, there are some that are not in accordance with the standard provisions of the IDX and there are also some transportation companies that do not publish annual financial reports on the IDX. This research was conducted. to analyze the effect of independent commissioners, audit committee, institutional ownership and audit quality on the integrity of financial statements. Integrity of financial statements is the dependent variable in this study, while independent commissioners, audit committee, institutional ownership and audit quality are independent variables in this study. This research is 25 transportation companies listed on the IDX in 2017-2019. In this study the sample was selected using the purposive sampling method. Data analysis was made using classical assumption tests and hypothesis testing using the linear method. double ier. The results of this research show that the independent commissioners, audit committee, institutional ownership and audit quality have no effect on the integrity of the financial statements. Keywords: Independent Commissioner, Audit Committee, Institutional Ownership, Audit Quality, Financial Report Integrity
The Significance of Accounts Receivable Turnover, Debt to Equity Ratio, Current Ratio to The Probability of Manufacturing Companies Arni Elly Agustina Manullang; Delima Togatorop; Priscilia Rani Devita Purba; Elfriede Aturma Yanti Manik; Enda Noviyanti Simorangkir; Rolina Kristiani Lase
International Journal of Social Science and Business Vol. 4 No. 3 (2020): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.27874

Abstract

The very rapid economic development is one aspect that affects the progress of a country, both developed and developing countries. Including in a developing country of Indonesia, with a rapid economic development, it is very costly or quite large to advance the Indonesian state. This study aims to analyze the influence of accounts receivable turnover, debt to equity ratio, current ratio to profitability (Return on Asset) in basic industrial and chemical manufacturing companies listed on the IDX in 2016-2018. The research method used in this research is descriptive method and multiple linear analysis method. The data used are annual financial reports published on the Indonesia Stock Exchange which provide data on financial reports. The variables related to this research are accounts receivable turnover, debt to equity ratio and current ratio. The data source used is secondary data. The population of this study were 66 companies with a sample of 36 companies. The results of this study indicate that accounts receivable turnover has no and insignificant effect on profitability (Return on Asset), debt to equity ratio has no and insignificant effect on profitability (Return on Asset), current ratio has significant and significant effect on profitability (Return on Asset). 
The Effect of Current Ratio, Debt To Equity Ratio, Net Profit Margin and Total Asset Turn Over on Earning Growth in Manufacturing Companies in the Mining Sector Listed on the Indonesia Stock Exchange in 2017 – 2019 Enda Noviyanti Simorangkir; Debora Yosephin Samosir; Desi Fitria
Jurnal Mantik Vol. 5 No. 2 (2021): Augustus: 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.Vol5.2021.1373.pp620-629

Abstract

This study aims to see the effect of CR, DER, NPM and TATO on Earning Growth in mining sector manufacturing companies listed on the IDX by using the T test, F test, and using quantitative descriptive. The total population used for this study was 44 companies in the 2017-2019 period and purposive sampling was carried out on the population in order to obtain a sample. The samples obtained were 38 companies. The data analysis technique used in this research is multiple linear regression analysis technique. The research shows that partially only NPM and TATO have a positive and significant effect on earning growth, while simultaneously the four variables used have a positive and significant effect on stock returns.
Analysis Of The Effect Of Assets Structure, Capital Structure, And Liquidity On Company Value With Profitability As Intervening VariablesOn F&B Companies Listed On Idx For The 2017-2021 Period Isieny Wendy; Nagian Toni; Enda Noviyanti Simorangkir
International Journal of Applied Finance and Business Studies Vol. 10 No. 1 (2022): June: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.19 KB) | DOI: 10.35335/ijafibs.v10i1.50

Abstract

This study aims to analyze the Analysis of the Effect of Asset Structure, Capital Structure, and Liquidity on Firm Value with Profitability as an Intervening Variable in F&B Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period. The population in the research conducted are 26 Food & Beverage companies listed on the IDX for the 2017-2021 period. The technique used in sampling is purposive sampling. The number of samples in this study were 10 F&B companies so that the number of observations made was 10 x 5 = 50 observations of F&B companies listed on the IDX for the 2017-2021 period. The data analysis tool uses Partial Least Square (PLS). The results of the analysis show that the asset structure does not affect the profitability of F&B companies listed on the IDX for the 2017-2021 period. The capital structure affects the profitability of F&B companies listed on the IDX for the 2017-2021 period. Liquidity affects the profitability of F&B companies listed on the IDX for the 2017-2021 period. Profitability has an effect on firm value in F&B companies listed on the IDX for the 2017-2021 period. Asset structure affects the firm value of F&B companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Capital structure affects the firm value of F&B companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Liquidity has no effect on firm value in F&B companies listed on the IDX for the 2017-2021 period. The asset structure has no effect on the value of the company which is intervened by the profitability of the F&B companies listed on the IDX for the 2017-2021 period. The capital structure affects the value of the company which is intervened by the profitability of F&B companies listed on the IDX for the period 2017-2021. Liquidity affects the value of the company which is intervened by the profitability of F&B companies listed on the IDX for the 2017-2021 period.
PENGARUH SALES GROWTH, CURRENT RATIO, FIRM SIZE, DAN RETURN ON ASSETS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Herna Sari Dewi; Andri Tampubolon; Angel Rika; Thomas Handoko; Enda Noviyanti Simorangkir; Hottua Samosir
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 2 (2019): Jesya Volume 2 Nomor 2 Periode Juni 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (978.214 KB) | DOI: 10.36778/jesya.v2i2.66

Abstract

Capital structure is permanent financing consisting of long-term debt, preferred stock and stockholders's equity. Companies in determining the capital structure needs to consider and pay attention to the many variables that influence directly for capital structure decisions will affect the condition and value of the company and to determine the company's ability to survive and thrive. The research is used a quantitative research approach. This type of research is used quantitative research and the nature of this research is causal relation research. The research samples is used purposive sampling technique consisting of 25 consumer goods companies. The research simultaneously showed that sales growth, current ratio, firm size, and return on assets had a significant effect on capital structure of consumer goods companies listed on the Indonesia Stock Exchange for the period 2012-2016. The research partially showed that sales growth did not have any significant effect on capital structure, current ratio and return on assets had negative and significant effect on capital structure, and firm size had positive and significant effect on capital structure.
Co-Authors ., Refany Adam Afiezan Ahmad Halomoan Siregar, Fhikry Alberto Yakob Kristian Marpaung Anastasia Anastasia Andhy Stephanus Andreinald, Dahner Andri Tampubolon Angel Rika Angelina Anggi Cecilia Damanik Arie Pratania Putri Arni Elly Agustina Manullang Ary Martias Tarigan Barita Ria Evisstella Simanjuntak Bernice, Millicent Buulolo, Mesra Hati Camelia Chandra Christia Christia Cia Cia Na Cindi Yosi Olivia Naibaho Clara Nurcahaya Sitinjak Clarita Surabina Br Purba Dahner Andreinald Damai Yanti Meisarah Siallagan Damanik, Anggi Cecilia Dana Novalita Sibuea Darwin Wijaya Debora Yosephin Samosir Delima Togatorop Desi Fitria Destika Lase Desy Desy Diana Felicia Dido Tambunan Edo Hasugian Eka Nurmala Sari Elfriede Aturma Yanti Manik Elisabeth Purba Elvira Fitriyani Pakpahan Enzela, Monika Enzelina Enzelina Ester Novalina Saragih Evangeline Evangeline Evangeline, Evangeline Evanta br. Tarigan, Aremi Fanny Citra Febyola Dewanty Naibaho Felixcyrus Ganily Ferico FHIKRY AHMAD HALOMOAN SIREGAR Finnie, Finnie Frans Charles Pardede Fransisca Angeline Galumbang Hutagalung Geby Putri Abel Hutabarat Ginting, Rasinta Ria Goh, Thomas Sumarsan Grescilya Br Tarigan Halawa, Marliyoni Harahap, Qori Nurul Hasanah Hartono Hartono Helman Helman, Helman Herna Sari Dewi Hotriani Saragih, Pera Hottua Samosir Hutagalung , Galumbang Hutagalung, Galumbang Ibrania Euis Anggie Sianturi Irma Natallia Bangun Isieny Wendy Jeffrey ., Jeffrey Jesika Rejeki Br Siregar Jessica Noviyanti Jhon Piter Johnson, Johnson Josua Nainggolan Juli Adela Siagian Juli Arlis Sianturi Juwita Octavia Sinaga Kartina Pakpahan Kawijaya, Jovita Zefanya Stephanie Keumala Hayati Krisna Emalini M Ginting Lase, Destika Lase, Rolina Kristiani Laura Raze Tinambunan Laurence, Jenniver Lavita, Cynthia Lumbantoruan, Novitasari Manik, Elfriede Aturma Yanti Manullang, Arni Elly Agustina Matthew Hasibuan, Beny Mazruk, Nura Achmad Meita Pitriyani Br Sitepu Melvi Amelia Putri Mesra Hati Buulolo Mettania Kirana Na, Cia Cia Nagian Toni Naibaho, Febyola Dewanty Nainggolan, Josua Natalie, Joyce Nauli Andrita Ningrum, Sekar Ningsih Sahanaya Manurung, Rut Novianty Peter Limas Priscilia Rani Devita Purba Purba, Elisabeth Purba, Oktavianus Frans William Parasian Purba, Priscilia Rani Devita Putri Wahyuni PUTRI WAHYUNI Putri Wahyuni Rahadian, Risna Rahmat Prayoga, Surya Rajagukguk, Adi Putra Rani Rani Refany . Regina Chetrin Hutagaol riama elfriede tinambunan Richie Rivaldi Halim RINI INDAHWATI Robin Robin, Robin Rolina Kristiani Lase Ruth Yoseline Sihombing S, Merry Rusida Salim, Karyn Sarti Hutabarat Sawitri, Putri Nabila Sherlyn Margareth Shifa Rambe, Lainatu Shintia Widianingsih Siagian, Juli Adela Siagian, Putri Aningsih Siallagan, Damai Yanti Meisarah Siburian , Matondang Elsa Simanjuntak, Barita Ria Evisstella Simbolon, Yosua Sinaga, Juwita Octavia Siregar, Fhikry Ahmad Halomoan Sitepu, Wilsa Road Betterment Soni Dharma Syaputra Sonya Airini Batubara, Sonya Airini Sumanti, Vivi Surya Rahmat Prayoga Suwarno, Try Edi Tabitha Sormin, Alincia Tambunan, Dido Tanadi, Wilsen Tanaka, Viorencia Tarigan, Aremi Evanta Tasya Monica Teguh Hakim Prajoggi Teng, Sauh Hwee Thomas Handoko tinambunan, riama elfriede Togatorop, Delima Toni, Nagian Tony Tony Trecya Wijaya Utam, Yuti Tasha Utami, Yuti Tasha Victorinus Laoli Vivi Sumanti Vonny Valencia Widianingsih, Shintia Wilsa Road Betterment Sitepu Wynne, Wynne Y Nainggolan, Elisa Yeyen Syarival Banjarnahor Yosua Simbolon Yunita Sigalingging Yusuf Ronny Edward Yuti Tasha Utam Yuti Tasha Utami Zahwa Ardila Zain , Jenny