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All Journal Research Report - Social Science Trikonomika: Jurnal Ekonomi Jurnal Administrasi Bisnis Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Asia Pacific Fraud Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan Kajian Akuntansi Jurnal Akuntansi Kompetif JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi Kontemporer REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Kewarganegaraan Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Akuntansi Prima Jurnal Akuntansi AKTIVA Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Journal Of Business, Finance, and Economics (JBFE) Jurnal Manajemen Perbankan Keuangan Nitro Balance : Jurnal Akuntansi dan Manajemen Journal of Social And Economics Research Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Gemilang: Jurnal Manajemen dan Akuntansi Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi Innovative: Journal Of Social Science Research SENAPAS journal of social and economic research Indonesian Journal of Innovation Multidisipliner Research Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Elizabeth Tiur Manurung
Jurusan Akuntansi, Fakultas Ekonomi Universitas Katolik Parahyangan, Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Utang Jangka Panjang terhadap Harga Saham PT Unilever Indonesia Tbk Kurniati, Finy Destina; Alexandra, Leia; Manurung, Elizabeth Tiur
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.28621

Abstract

Studi ini bertujuan untuk mengevaluasi dampak utang jangka Panjang terhadap harga saham PT Unilever Indonesia Tbk dengan memanfaatkan data keuangan terbaru. Dalam sektor barang konsumen yang memiliki persaingan ketat, utang menjadi salah satu sumber pendanaan yang krusial. Meskipun begitu, peningkatan utang jangka panjang dapat berdampak pada harga saham suatu perusahan. Data yang digunakan dalam penelitian ini mencakup total utang jangka Panjang dan harga saham yang diperoleh dari laporan keuangan PT Unilever Indonesia Tbk untuk periode 2017 hingga 2024. Analisis dilaksanakan dengan metode regresi linear sederahan untuk mengevaluasi keterkaitan antara utang jangka Panjang terhadap harga saham. Temuan penelitian menunjukkan adanya hubungan negative yang signifikan antara utang jangka Panjang dengan harga saham, dengan koefisien mencapai -0,0023 dan nilai p (p-value) sebesar 0,0025. Ini menunjukkan bahwa setiap peningkatan satu unit utang jangka Panjang akan mengakibatkan penurunan harga saham sebesar 0.0023 unit. Nilai adjusted R-square yang mencapai 0,2563 meninjukkan bahwa sekitar 25,63% fluktuasi harga saham dapat dijelaskan oleh variable utang jangka Panjang, sementara sisanya dipengaruhi oleh factor eksternal lainnya. Sebagai Kesimpulan, walaupun utang jangka Panjang berkaitan dengan penurunan harga saham, temuan ini menekankan pentingnya mempertimbangkan berbagai factor eksternal alin dalam analisis finansial PT Unilever Indonesia Tbk.
Pengaruh Beban Pokok Penjualan terhadap Laba Bersih pada PT Indomarco Prismatama (Indomaret) Angeline Suhandra Dharma; Elizabeth Tiur Manurung
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2278

Abstract

This study aims to analyze the effect of Cost of Goods Sold (COGS) on Net Profit at PT Indomarco Prismatama (Indomaret) during the 2020–2024 period. As a key of component in the income statement, COGS has directly relationship with the company’s profitability. This research uses a quantitative method with a simple linear regression analysis approach. The data analyzed consist of secondary data in the form of the company's quarterly financial statements. The results reveal a significant positive correlation between COGS and Net Profit, with a coefficient of determination (R Square) of 0.816. This indicates that 81.6% of the variation in net profit can be explained by changes in COGS. Furthermore, a regression coefficient of 0.791 and a significant p-value below 0.05 indicate that COGS has a significant influence on net profit. These findings confirm that efficient COGS management is a key factor in enhacing company’s profitability. This research  is expected to contribute to corporate management in strategic decision-making and serve as a reference for further studies in the fields of finance and accounting.
Pengaruh Debt to Equity Ratio Terhadap Return on Assets pada PT Kalbe Farma TBK. Periode 2017-2024 Ellenora Deanne Setiawan; Mariana Cyntia Kustiawan; Elizabeth Tiur Manurung
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2417

Abstract

This research is driven by the significance of managing capital structure to improve a company's profitability, particularly at PT Kalbe Farma Tbk, one of Indonesia’s leading pharmaceutical companies. The aim of this research is to examine the impact of the Debt to Equity Ratio (DER) on Return on Assets (ROA) over the period 2017–2024. A quantitative approach was employed using simple linear regression analysis based on the company’s quarterly financial data. The results indicate that DER has a negative and significant effect on ROA, with a regression coefficient of -0.410 and a p-value of 0.0126, which is less than the 0.05 significance level. The R² value of 18.99% suggests that DER accounts for 18.99% of the variation in ROA. In conclusion, an increase in DER tends to reduce ROA, emphasizing the need for the company to maintain a balanced capital structure to sustain financial performance.
Analisis Pengaruh Utang Cukai terhadap Perputaran Kas Operasional Pada PT Gudang Garam Tbk Lili, Athanasia Adela Pratama; Milian, Michelin; Manurung, Elizabeth Tiur
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30142

Abstract

Penelitian ini mengkaji pengaruh kewajiban cukai terhadap efektivitas perputaran kas operasional pada PT Gudang Garam Tbk, sebuah perusahaan rokok yang terdaftar di Bursa Efek Indonesia. Studi dilakukan pada periode 2018 hingga 2024, ketika terjadi dinamika signifikan dalam nilai utang cukai dan kapasitas arus kas operasional perusahaan. Utang cukai sebagai bentuk kewajiban jangka pendek berpotensi menghambat kelancaran likuiditas perusahaan jika tidak dikelola secara optimal. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik analisis regresi linier sederhana, berdasarkan data sekunder dari laporan keuangan tahunan perusahaan. Hasil analisis menunjukkan bahwa utang cukai berkorelasi negatif terhadap rasio perputaran kas operasional. Temuan ini menunjukkan bahwa peningkatan beban cukai dapat mengurangi efisiensi arus kas perusahaan dalam menjalankan aktivitas operasionalnya. Oleh karena itu, pengelolaan kewajiban cukai yang bijak menjadi hal krusial dalam menjaga stabilitas likuiditas jangka pendek perusahaan di sektor industri hasil tembakau.
Pengaruh Earning Per Share (EPS) Terhadap Harga Saham PT ANTAM tbk Periode Januari 2017 hingga Mei 2025 Kurniawan, Jeanette Rachelina; Josephine, Desy Marisi; Christiani, Amanda Mechtildis; Manurung, Elizabeth Tiur
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.726

Abstract

Pada dasarnya, seluruh perusahaan publik berupaya untuk meningkatkan nilai perusahaan melalui kinerja keuangan yang optimal. Data dalam penelitian ini diperoleh dari laporan keuangan kuartalan PT Aneka Tambang Tbk (ANTAM) yang mencakup periode 1 Januari 2017 hingga 31 Maret 2025. Pengolahan data dilakukan menggunakan metode kuantitatif dengan bantuan perangkat lunak IBM SPSS dan model regresi linier sederhana. Penelitian ini menggunakan variabel independen Earnings Per Share (EPS) dan variabel dependen harga saham. Hasil penelitian menunjukkan bahwa EPS berpengaruh positif dan signifikan terhadap harga saham PT ANTAM Tbk. Hal ini dibuktikan dengan nilai koefisien determinasi sebesar 0,359 dan nilai t hitung sebesar 4,349 yang lebih besar dari t tabel sebesar 1,697. Artinya, peningkatan laba per lembar saham mencerminkan kinerja keuangan perusahaan yang baik serta meningkatkan daya tarik saham di mata investor. Penelitian ini ditujukan untuk memberikan gambaran kepada perusahaan mengenai pentingnya pengelolaan kinerja keuangan, khususnya dalam meningkatkan EPS sebagai salah satu indikator utama yang memengaruhi nilai pasar saham.   Fundamentally, all public companies strive to enhance their corporate value through optimal financial performance. The data in this study were obtained from the quarterly financial reports of PT Aneka Tambang Tbk (ANTAM), covering the period from January 1, 2017, to March 31, 2025. The data were processed using a quantitative method with the assistance of IBM SPSS software and a simple linear regression model. This study employs Earnings Per Share (EPS) as the independent variable and stock price as the dependent variable. The results show that EPS has a positive and significant effect on the stock price of PT ANTAM Tbk. This is evidenced by the coefficient of determination value of 0.359 and a t-statistic value of 4.349, which is greater than the t-table value of 1.697. This means that an increase in earnings per share reflects good financial performance and enhances the attractiveness of the stock in the eyes of investors. This research aims to provide insight to companies regarding the importance of managing financial performance, particularly in increasing EPS as a key indicator influencing stock market value.
ANALISIS PENGARUH RASIO AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN DI BEI PERIODE 2019-2023 Sutanto, Angela Novita; Elizabeth Tiur Manurung
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.832

Abstract

Digitalisasi merupakan peluang teknologi yang mempermudah transaksi jual beli di berbagai sektor industri, termasuk industri makanan dan minuman yang bersifat non-cyclical. Di tengah pasar yang fluktuatif, diperlukan strategi pemanfaatan sumber daya untuk mencapai profit yang maksimal dalam rangka mempertahankan daya saing. Laba menjadi indikator utama keberhasilan, yang dalam penelitian ini diukur menggunakan Return on Asset (ROA). Pengelolaan aset dapat diukur menggunakan rasio aktivitas : perputaran piutang, perputaran persediaan, dan perputaran total aset.. ROA akan meningkat ketika perusahaan berhasil mengkonversi penjualan secara kredit menjadi kas, karena ketersediaan kas dapat dimanfaatkan untuk memaksimalkan pencapaian profit. Persediaan barang yang cepat terjual juga akan meningkatkan volume penjualan dan tingkat keuntungan. Secara keseluruhan, setiap aset yang dikelola dengan baik dapat dikatakan efisien sehingga mampu menghasilkan tingkat pengembalian yang tinggi. Penelitian ini menggunakan pendekatan hypothetico-deductive dengan metode kuantitatif berdasarkan data sekunder dari laporan keuangan perusahaan makanan dan minuman di BEI periode 2019–2023. Penelitian dilakukan dengan teknik purposive sampling. Analisis data menggunakan Microsoft Excel dan EViews 12 dan hasil menunjukkan bahwa perputaran piutang tidak berpengaruh signifikan terhadap ROA, namun perputaran persediaan dan total aset berpengaruh signifikan. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap profitabilitas perusahaan.
PENGARUH SIMPANAN NASABAH TERHADAP LABA BERSIH BANK CENTRAL ASIA DAN BANK RAKYAT INDONESIA PERIODE 2020-2023 Nathanael Gunawan, Aurelius; Tiur Manurung, Elizabeth
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10512

Abstract

This study analyzes the impact of customer deposits on net income at two of Indonesia's largest banks, PT Bank Central Asia Tbk and PT Bank Rakyat Indonesia Tbk. Financial data were obtained from financial reports over 32 quarters and analyzed using simple linear regression. The results show that customer deposits have a positive and significant effect on net income. The resulting linear regression equation indicates that an increase in customer deposits by one unit will raise net income by 0.05169315 units. Conversely, if customer deposits are zero, the bank's net income will decrease by -30526172.64 units. Customer deposits collected by banks are used to finance loans that generate interest income, a key component of bank profits. This study's findings align with previous research, which demonstrated that third-party funds, including time deposits, significantly influence banks' net income. The study underscores the importance of optimizing customer deposit management to support the financial performance of banks.
PENGARUH GOVERNMENT FUND TERHADAP COMPREHENSIVE INCOME MONASH UNIVERSITY AUSTRALIA Lianty, Fannyra; Christian Sardjono, Nicholas; Tiur Manurung, Elizabeth
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10513

Abstract

This study aims to analyze the impact of government funds on the comprehensive income of Monash University in Australia. Using documentation methods and multiple linear regression analysis, this research evaluates the university's financial data from 1992 to 2023. The results show that government funds have a significant effect on comprehensive income at a 10% significance level. Each increase in government funding by one unit contributes to a rise in comprehensive income by 0.106 units. This study highlights the importance of government funding in supporting the financial performance of universities while emphasizing the need for optimization and transparency in its utilization to achieve more effective outcomes.
PENGARUH DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSETS (ROA) PERUSAHAAN CHAROEN POKPHAND INDONESIA Tiur Manurung, Elizabeth; Dhafin, Fadhlan; Riffat Arrazi, Muhammad
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10514

Abstract

This study aims to examine the effect of Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Charoen Pokphand Indonesia Tbk (CPIN) as part of the company's financial performance analysis. Based on the company's financial statement data from 2022 to 2024 analyzed by simple linear regression using IBM SPSS, it was found that DER had no significant effect on ROA. This shows that although the capital structure consisting of debt and equity can influence the company's financial decisions, its effect on profitability through asset efficiency is not proven to be significant. This study contributes to understanding the relationship between capital structure and firm profitability, and suggests financial managers to focus more on operational efficiency rather than relying solely on changes in funding structure to improve financial performance.
PENGARUH BEBAN GAJI DAN TUNJANGAN TERHADAP TOTAL LABA PERIODE BERJALAN PADA PT TELEKOMUNIKASI INDONESIA TBK PERIODE 2016-2023 Soetedjo, Louis Lewinsky; Laurentius Raymond Javier; Elizabeth Tiur Manurung
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6780

Abstract

Salaries and benefits are major components of a company's operational costs that can influence profitability. This study aims to analyze the effect of salaries and benefits expenses on total income for the period at PT Telekomunikasi Indonesia Tbk from 2016 to 2023. The research method used is simple linear regression with secondary data obtained from the annual financial reports of PT Telekomunikasi Indonesia Tbk. The analysis was conducted to determine the relationship between salaries and benefits expenses as the independent variable and total income for the period as the dependent variable. The results show that salaries and benefits expenses significantly affect total income for the period, with a regression coefficient value of 0.2832 and an R Square of 0.9274. The significance test resulted in a p-value of 0.00000000000000000121, indicating a highly significant relationship between the two variables. Keywords: Salaries, benefits, total income for the period, linear regression, PT Telekomunikasi Indonesia Tbk.
Co-Authors Abigail Tabitha Adriano, Mayang Gitakusumah Agave, Gabriella Laura Agnes Bintang Aguw , Anastasia Nicholine Christina Aguw, Anastasia Nicholine Christina Aisyah, Shiva Fitri Alexandra, Geraldine Eileen Alexandra, Leia Alicya Ketrin Cecilia Amelia Setiawan Anastasia, Cindy Andra Prabowo , Chaidir Andra, Chaidir Angela Felicitas Dei Angela Novita Sutanto Angeline Suhandra Dharma Anthony, Frankie Antonio Alfio Arthur Purboyo Atty Yuniawati Aulia, Yovanka Ghina Aurelia Eka Padma Sari Bunga Syalaisha Putri Camillo, Catherine Octaviani Carin Calista Kurniawan Caroline Winey Sutejo Catherine Yohanes Charmayne Nelvina Sugiarto Chintia Tanjung Kumala Chintia Tanjung Kumala Christian C. Henry Christian Sardjono, Nicholas Christiani, Amanda Mechtildis Christie, Florentina Brenda Christopher Chandra, Jhonathan Christy, Fransisca Ardieta Amabel Claudia Aurora Sembiring Darmawan, Lauwrencia Darwin Darwin Dea Alvindha Delfiana, Yemima Devi Roma Uli Sihombing Devina Alvero Onanis Dewanti, Monica Paramita Ratna Putri Dhafin, Fadhlan Dumanauw, Ecclesia Natalia Ellenora Deanne Setiawan Elvina Putri, Anastasia Elvira Yapi Elvy Manurung Erica Waluya Eveline Joychristy Eveline Joychristy Felicia Christie Felicia Tirta Kelana Felisia . Felisia Mileta Fidelis Apriani Francisca Widianti Oetomo Fransisca Elza Fransisca, Helena Fransiska Natalie Agnesia Gabriela Natalia Gabriella Marchella Gandi, Georgiana Charisima Gina Oktafiyanti Giovina Gloria Giselle Chang Giselle Chang Gleashella Aurellya Gretha Margaretha Lo Gunawan, Michelle Angela Hapsari, Caecilia Niken Inge Barlian Sundjaja Irma Kristin Sagala Iskandar, Sesilia Abigail Janet Revasapphira Susanto Janice Fedora Lisani Javier, Laurentius Raymond Jesa Alexandra Louis Jesselyn Sumadihardja Jonathan, Robert Josephine, Desy Marisi Junus, Clarissa Aleta Hartono Kathleen Isabelle Husen Keisha Stephanie Keisha Stephanie Kelly Lim Kezia Loerencia Khaliza, Lidya Adisti Ghaida Nur Kurnia, Josefina Aurelia Kurniati, Finy Destina Kurniawan, Jeanette Rachelina Laudhisa, Alexander Sandhika Putera Laurentius Raymond Javier Levithia Rinas Lianty, Fannyra Lijaya, Imelda Lili, Athanasia Adela Pratama Lim, Louis Lohy , Felicia Karen Annabel Marciano, Christian Margareta Jane Widyawan Mariana Cyntia Kustiawan Marshanda Salma Yolanda Marshaulina Sekar Mangunsong Maureen, Sharon Melania, Gita Paskah Melina BR Marbun Melodious, Heavenly Mesya Situngkir Meta Aulia Rizqi Michella Aurelia Milian, Michelin Monica Paramita Ratna Putri Muliawati Muliawati Muliawati Muliawati Mulyawan, Sean Adi Nafralli, Vianka Zahra Nathanael Gunawan, Aurelius Nathanael Hermawan Nathaniel Yo Naura Dyananda Yusup Neyna Maharani Bahtiar Nur Alifa, Retno Aulia Nurzahrani, Siti Fathiyyah Oktaviani, Shelinda Oktavianus, Gevin Cristian Oktavianus, Yuliana Pandjaitan, Shilo Hasiholan Partadisastra, Aldo Erfolga Paulina Permatasari Pranoto, Madeline Guenevere Priscilla Faustine Santoso Puji Astuti Rahayu Purba , Grace Amanda Sonata Putu Jovita Nareswary Rachel Nur Ruhama Simatupang Rahadi, Tanu Raissa Amanda Haryono Riffat Arrazi, Muhammad Sabella, Maria Emily Saputra Ziliwu, Michael Surya Sean Adi Mulyawan Setiawan, Aloysius Stanly Setiawan, Olivia Kristanti Sheila Virginia Sheila Virginia Sherly Mardina Lodani Silvia Silvia Simatupang, Rachel Nur Ruhama Siti Komariah Soetedjo, Louis Lewinsky Stevan Sukandi Suhardi, Sabina Revaliany Sulaiman, Patricia Bianca Susanty, Dewi Sutanto, Angela Novita Syafarina, Meidiana Mega Sylvia Fettry Tambi, Chika Febrine Tania Amara Ediyanto Tantya Adrianti Tarida Geraldine, Keisha Tjahjadi, Grace Natalia Tulis S. Meliala van Beekum, Axel Veronika Clara Setiawan Veronika Clara Setiawan Widodo, Audrey Pearlinathea Wijaya, Lauren Wulandari, Devita Yosefanny, Ellen Zefania Ongko, Adrianus ~ Muliawati