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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ipteks Terapan : research of applied science and education Journal of Management, Economic and Accounting (JMEA) Jurnal Penelitian Pendidikan Indonesia
Hottua Samosir
Universitas Prima Indonesia
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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 MODAL KERJA, PERPUTARAN KAS, DAN ARUS KAS TERHADAP CURRENT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016 Stevanie Clorin; Mitan Hardika; Surya Rahmat Prayoga; Enda Noviyanti; Hottua Samosir; Andhy Stephanus
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.424 KB) | DOI: 10.22441/profita.2019.v12.03.005

Abstract

This research is meant to find out the effects of working capital, cash turnover, and cash flow on the current ratio of manufacture companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2016 periods both simultaneous and partial and to find out which one of these independent variables that significant effects to the current ratio of manufacture companies which are listed in Indonesia Stock Exchange. Research data tested with testing classical assumptions and use multiple linear regression analysis. The results showed that the variable working capital has positive and significant effects, cash turnover and cash flow have negative and significant effects on the current ratio in manufacturing companies which are listed in the Indonesian capital market in the 2013-2016 periods.
PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS, PRICE TO BOOK VALUE DAN PRICE EARNING RATIO TERHADAP PEMBAGIAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE TAHUN 2012-2016 Clara Nova; Winnie Tanaka; Chelsia Alexandria; Evelyn Evelyn; Nicholas Nicholas; Teng Sauh Hwee; Hottua Samosir
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.706 KB) | DOI: 10.22441/profita.2019.v12.01.011

Abstract

Pertumbuhan dan perkembangan industry manufaktur yang semakin meningkat beberapa tahun ini membuat investor memiliki ketertarikan untuk berinvestasi. Tujuan dari penelitian ini adalah untuk meneliti pengaruh Debt to Equity Ratio, Return on Assets, Price to Book Value, dan Price Earning Ratio terhadap Pembagian Dividen pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 2012-2016. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Dengan menggunakan teknik purposive sampling, didapat sampel penelitian sebanyak 35 perusahaan. Hasil dari penelitian ini menunjukkan secara parsial dan simultan Return on Assets berpengaruh terhadap Pembagian Dividen pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 2012-2016.
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.
Pengaruh Corporate Governance Terhadap Cost Stickiness Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2021 Hottua Samosir
Islamic Education Journal Volume 1 Issue 2 November 2022
Publisher : CV. Pusdikra Mitra Jaya

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

Abstract

Penelitian ini bertujuan untuk menganalisis indikasi perilaku cost stickiness pada perusahaan manufaktur di Indonesia. Kekakuan biaya ditunjukkan oleh reaksi terhadap perubahan biaya. Terlihat bahwa biaya operasi meningkat lebih tinggi ketika volume aktivitas meningkat daripada penurunan biaya operasi ketika volume aktivitas menurun. Sampel yang digunakan berdasarkan kriteria penelitian adalah 107 dari seluruh perusahaan manufaktur yaitu 144 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021 yang dipilih dengan menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang terdaftar di BEI. Pengujian hipotesis menggunakan model ABJ yang merupakan modifikasi dari model regresi linier berganda yang diperkenalkan oleh Anderson, Balakhrisman, Janakiraman (2003). Hasil penelitian ini menunjukkan adanya indikasi perilaku cost stickiness pada perusahaan manufaktur di Indonesia pada tahun 2021. Hasil penelitian ini juga menunjukkan bahwa corporate governance berpengaruh terhadap cost stickiness. Hal ini dapat diartikan ketika nilai corporate governance pada suatu perusahaan tinggi, maka rasio total biaya operasi akan menurun, maka semakin rendah pula tingkat cost stickiness pada suatu perusahaan. Kesimpulan dari penelitian ini adalah kontribusi variabel corporate governance mampu menjelaskan dan menurunkan tingkat cost stickiness pada perusahaan manufaktur. Dengan demikian tingkat cost stickiness pada suatu perusahaan dapat diatasi dengan tata kelola perusahaan yang baik.
THE EFFECT OF PROFITABILITY, GROWTH OPPORTUNITY, ASSET STRUCTURE AND LIQUIDITY ON CAPITAL STRUCTURE Anggi Elisabeth Bate'e; Hottua Samosir; Wisnu Rayhan Adhtya
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2441

Abstract

The purpose of this study was to examine the effect of profitability, growth opportunity, asset structure and liquidity on the capital structure of companies in the consumer industry sector listed on the Indonesia Stock Exchange. 2018-2021 years. The analytical method used in this research is multiple linear regression with SPSS. Observations in this study used purposive sampling and obtained a sample of 34 companies by testing the classical assumptions, multiple linear regression, hypothesis testing and the coefficient of determination. The conclusions from the results of this study indicate that partially profitability, asset structure and liquidity have a significant effect on capital structure while growth opportunities do not have a significant effect on capital structure. Simultaneously the four factors namely profitability, growth opportunity, asset structure and liquidity have a significant influence on capital structure
Pengaruh Debt to Equity Ratio, Return on Assets, Price to Book Value Dan Price Earning Ratio Terhadap Pembagian Dividen Pada Perusahaan Manufaktur di Bursa Efek Indonesia Hottua Samosir
Islamic Education Journal Volume 2 Issue 2 May 2023
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jmea.v2i2.1487

Abstract

The growth and development of the manufacturing industry which has increased in recent years has made investors interested in investing. The purpose of this study was to determine the effect of Debt to Equity Ratio, Return on Assets, Price to Book Value, and Price Earning Ratio on Dividend Distribution in manufacturing companies listed on the Indonesia Stock Exchange. The population used in this research is manufacturing companies listed on the Indonesian Stock Exchange. By using purposive sampling technique, a research sample of 35 companies was obtained. The results of this study show that partially and simultaneously Return on Assets has an effect on dividend distribution in manufacturing companies listed on the Indonesia Stock Exchange.
Pengaruh Kecukupan Modal, Penyaluran Kredit dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012 – 2021 Hottua Samosir
Islamic Education Journal Volume 2 Issue 1 February 2023
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jmea.v2i3.1488

Abstract

The research aims to test the effect of capital adequacy measured by Capital Adequacy Ratio (CAR), Credit Distribution measured by Loan to Deposit Ratio (LDR) and Liquidity measured by Current Ratio (CR), and Profitability measured by Return on Asset (ROA) of banking companies listed in the Indonesia Stock Exchange in 2012-2021 period. The study used a quantitative approach and the nature of research is explanatory. Data collection was performed by documentation and samples were drawn by purposive sampling where the samples were 26 companies out of 39 banking companies to be the populations. Data were proceded and analyzed with multiple linear regression analysis. Partially, variable of Capital Adequacy Ratio (X1) has a positive and significant effect on profitability (Y), the variable of Loan Distribution (X2) does not affect the profitability (Y), Liquidity (X3) does not affect the profitability (Y), and simultaneously variables of capital adequacy (X1), variable of Loan Distribution (X2) and variable of Liquidity (X3) have a positive and significant effect on profitability (Y). In Conclusion, partially variable of Capital Adequacy Ratio (X1) has a positive and significant effect on profitability (Y), the variable of Loan Distribution does not affect the profitability (Y), Liquidity (X3) does not affect the profitability, and simultaneously variables of capital adequacy, variable of Loan Distribution and variable of Liquidity have a positive and significant effect on profitability.
Optimalisasi peran manajemen berbasis sekolah dalam peningkatan mutu pendidikan Dionisius Sihombing; Hottua Samosir
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 7, No 4 (2021): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020211263

Abstract

Manajemen berbasis sekolah (MBS) bertujuan untuk meningkatkan kinerja sekolah. Adanya pola manajemen yang baik akan berdampak kepada sekolah yang bermutu yang pada akhirnya akan dapat menciptakan output yang berkualitas pula. Namun pada kenyataannya ada sekolah yang belum siap dalam menerapkan manajemen berbasis sekolah. Penelitian ini bertujuan menganalisis optimalisasi peran manajemen sekolah dalam peningkatan mutu pendidikan di sekolah Yayasan Budi Dharma Banda Aceh. Metode yang digunakan ialah penelitian kualitatif bersifat deskriptif. Penelitian ini menggunakan pendekatan fenomologi serta pendekatan manajerial. Subjek pada penelitian ini ialah tenaga pendidik ( baik guru TK, SD, SMP, dan SMA) dan pengurus Yayasan. Analisis data yang digunakan dalam penelitian ini adalah deskriptif kualitatif melalui tiga teknik pengolahan yaitu Reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ditermukan bahwa penerapan manajemen berbasis sekolah pada Yayasan Katolik Budi Dharma Aceh belum berlangsung efektif dikarenakan setiap unsur-unsur baik yayasan, kepala sekolah, guru, orangtua siswa, serta sarana dan prasarana belum difungsikan secara optimal. Sehingga disarankan Yayasan melakukan strategi-strategi yang mendukung peningkatan mutu pendidikan sekolah. Kepala sekolah juga perlu melakukan intervensi dalam membangun kapasitas sekolah yang meliputi kapasitas personal, profesional, dan organisasional.
Pengaruh Likuiditas, Leverage, Struktur Modal Dan Profitabilitas Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2018-2021 Helisa Putria Sosanto; Hottua Samosir; Heri Enjang Syahputra
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.v7i5.11648

Abstract

The purpose of this research is to determine the relative or simultaneous influence of liquidity, leverage, capital structure and profitability on dividend policy in manufacturing companies listed on the IDX between 2018 and 2021. In 2018–2021 there were 212 manufacturing companies.in the population. Thirty-two companies were included in the purposive sample obtained. Multiple linear regression analysis is the method used for data analysis. The research findings show that, in contrast to liquidity, leverage, capital structure, and profitability, which have no effect on dividend policy, profitability has a slightly favorable impact. Additionally, it is stated that profitability, capital structure, liquidity, and leverage all have a positive impact on dividend policy.
Co-Authors Andhy Stephanus Andri Tampubolon Angel Rika Anggi Elisabeth Bate'e Chelsia Alexandria Clara Nova Dionisius Sihombing Enda Noviyanti Enda Noviyanti Simorangkir Evelyn Evelyn Helisa Putria Sosanto Heri Enjang Syahputra Herna Sari Dewi Krisna Emalini M Ginting Meita Pitriyani Br Sitepu Mitan Hardika Nicholas Nicholas Stevanie Clorin Surya Rahmat Prayoga Teng Sauh Hwee Thomas Handoko Winnie Tanaka Wisnu Rayhan Adhtya Yeyen Syarival Banjarnahor