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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Edueco Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Bisnis Manajemen Prima Journal of Management and Bussines (JOMB) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Akuntansi Prima Balance : Jurnal Akuntansi dan Manajemen Medani : Jurnal Pengabdian Masyarakat Mount Hope Global Economic Journal

Mahmuddin Syah Lubis

Universitas Prima Indonesia

Author-ID : 3311967

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH STRUKTUR AKTIVA (ASSETS STRUCTURE), RETURN ON ASSETS DAN PERTUMBUHAN PENJUALAN (GROWTH OF SALES) TERHADAP STRUKTUR MODAL (CAPITAL STRUCTURE) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2011 â 2015 Chandra, Annie; Tantoni, Wenny; Villany, Windy; Lubis, Mahmuddin Syah; Akbar, Faisal
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

The purpose of the research is to know and analyze the effect of Assets Structure, Return On Assets (ROA) and Growth of Sales on Debt Equity ratio. The research used some theories relating to Assets Structure, Return On Assets, Growth of Sales and Capital Structure. The research approach of this research was quantitative. This type of research is descriptive explanatory. The populations in this research are 53 companies of Property and Real Estate in the Indonesia Stock Exchange in the year of 2011-2015. The result of the research samples were 25 companies of Property and Real Estate in the Indonesia Stock Exchange in the year of 2011-2015. The result of the research as well as a conclusion from this research stated that partially Assets Structure had a negative significant effect on Capital Structure, Partially ROA and Growth of Sales did not have a significant effect on Capital Structure. Simultaneously, Assets Structure, Return On Assets and Growth of Sales had a significant effect on Capital Structure.Keyword: Assets Structure, Return On Assets, Growth of Sales, Debt to Equity Ratio

Pengaruh Struktur Modal, Net Profit Margin (NPM) dan Ukuran Perusahaan terhadap Kebijakan Dividen pada Perusahaan Sub Sektor Consumer Goods yang terdaftar di Bursa Efek Indonesia Periode 2011-2015 Mahmuddin Syah Lubis; Yusneni Afrita Nasution -; Elim Suryenti -
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 2 No. 1 (2020): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v2i1.1173

The objective of the research was to examine and analyze the influence of capital structure, net profit margin and company size on dividend policy in consumer goods sub-sector companies listed in the Indonesia Stock Exchange period 2011-2015. The research used descriptive research methode. The population was 40 companies in the consumer goods sub-sector listed in the Indonesia Stock Exchange for the period 2011 – 2015, and 17 of them were used as the samples, taken by using purposive sampling technique. The data were analyzed by using multiple linear regression using SPSS. The results of the research showed that the variables of Capital Structure, Net Profit Margin and Company Size simultaneously had influence on Dividend Policy. Partially, Capital Structure had insignificant influence on Dividend Policy, Net Profit Margin had positive and significant influence on Dividend Policy and Company Size had positive and significant influence on Dividend Policy.

Pengaruh Likuiditas, Leverage, dan Aktivitas terhadap Rentabilitas pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Periode 2011-2017 Angel Garcia; Yuni Siawira; Lisa Octavia Liunardi; Calvin Adrian; Silvana Silvana; Mahmuddin Syah Lubis
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

The objective of the study is to test and analyze the effect of liquidity, leverage, and activity on profitability in otomotive companies listed on the Indonesia Stock Exchange in the period of 2011-2017. The research is used a quantitive research approach. This type of research was quantitive descriptive. While the nature of research is explanatory. The research populations were otomotive companies listed in the Indonesia Stock Exchange in 2011-2017 consisting of 13 companies. The research samples were 6 companies. The result of the research stated that liquidity affected the profitability in otomotive companies in the Indonesia Stock Exchange in 2011-2017. Leverage affected the profitability in otomotive companies in the Indonesia Stock Exchange in 2011-2017. Activity affected the rentability in otomotive companies in the Indonesia Stock Exchange in 2011-2017. Simultaneously, liquidity, leverage, and activity have an effect on profitability in otomotive companies in the Indonesia Stock Exchange in 2011-2017 with the coefficient of determination is 30%.

Pengaruh Perputaran Aktiva, Perputaran Kas, dan Loan to Deposit Ratio (LDR) terhadap Return On Asset (ROA) pada Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2017 Mahmuddin Syah Lubis; Isna Asdiani Nasution; Mery Mery; Jenvony Jenvony; Vini Yulia; Vivi Devika; Vivi Novera
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

The aim of this research is to test and analyze the effect of asset turnover, cash turnover and the Loan to Deposit Ratio (LDR) on Returns on Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. This study uses a quantitative research approach. This type of research is descriptive research. The nature of the research conducted is a causal relationship. The population of this study was 43 banks listed on the Stock Exchange in 2013-2017 with a sample of 23 banks listed on the Indonesian Stock Exchange in 2013-2017 with 5 years of observation so that the observation samples were 115 financial statements of banking companies listed on the Indonesian Stock Exchange in 2013 -2017. The multiple regression method used in this study. The results of this study are asset turnover that has significant and significant effect on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. Cash turnover has a significant and significant effect on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. The Loan to Deposit Ratio (LDR) has an effect on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. Asset turnover, cash turnover and Loan to Deposit Ratio (LDR) have an effect on and significant on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017.

Pengaruh Likuiditas, Profitabilitas, Solvabilitas dan Ukuran perusahaan terhadap audit delay tahun 2017-2019 Rikki Atjuar Tumanggor; Mahmuddin Syah Lubis
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.v6i2.736

IDX is the party that organizes and provides a system as well as a means to bring together offers to buy and sell shares, other parties with the aim of trading shares among them, investors. The timeliness of the company in publishing its financial statements to the general public and investors also depends on the timeliness of the auditors in completing their audit work. This timeliness is related to the benefits of the financial statements themselves. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange (IDX). This study aims to determine (1) profitability on audit delay, (2) solvency has an effect on audit delay, (3) liquidity has an effect on audit delay, and (4 ) firm size has an effect on audit delay. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample used in this study was selected by purposive sampling. Based on the predetermined sample criteria from 30 manufacturing companies listed on the Indonesia Stock Exchange (IDX), to test how the influence of the independent variable on the dependent variable is used multiple regression analysis techniques. The results showed that (1) liquidity had a negative effect on audit delay, (2) solvency had a negative effect on audit delay, (3) profitability had a negative effect on audit delay, and (4) firm size had a negative effect on audit delay. The research findings can be useful for authors, auditors and Indonesian public accounting firms (KAP) to be considered in conducting audits.

PENGARUH STRUKTUR AKTIVA, RETURN ON ASSETS DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2011 – 2015 Annie Chandra; Wenny Tantoni; Windy Villany; Mahmuddin Syah Lubis; Faisal Akbar
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The purpose of the research is to analyze the effect of Assets Structure, Return On Assets and Growth of Sales on Capital Structure at Property and RealEstate Companies in Indonesia Stock Exchange year of 2011-2015. The research used some theories relating to Assets Structure, Return On Assets, Growth of Sales and Capital Structure. The approach of this research was quantitative. This type of research is descriptive explanatory. Populations in this research are 53 companies of Property and RealEstate in the Indonesia Stock Exchange in the year of 2011-2015. The result of the research samples were 25 companies of Property and RealEstate in the Indonesia Stock Exchange in the year of 2011-2015. The result of the research stated that partially Assets Structure had a negative significant effect on Capital Structure, Partially Return On Assets did not have a significant effect on Capital Structure, Partially Growth of Sales did not have a significant effect on Capital Structure at Property and RealEstate companies in Indonesia Stock Exchange in the year of 2011-2015. Simultaneously, Assets Structure, Return on Assets and Growth of Sales had a significant effect on Capital Structure at Property and Real Estate in Indonesia Stock Exchange in the year of 2011-2015.

Pengaruh Profesionalisme, Kompetensi, Independensi, dan Moral Reasoning terhadap Kualitas Audit pada Kantor Akuntan Publik (KAP) di Kota Medan Sherine Marcelline; Mahmuddin Syah Lubis
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.v5i1.2650

The auditor has a duty to assist or provide information about the objectives required by each shareholder, and other shareholders. The functions and duties of auditors such as tax audits, audits and financial statement analysis, the opinion of a qualified auditor can be useful for users. In the financial statements produce audited accountants can be accounted for by users as a basis for making a decision. The auditor must produce audited financial statements that can be trusted by users as a decision making decision. The population in this study includes all auditors who work in 33 Public Accounting Firms (KAP) in Medan City. The sample is 23 Public Accounting Firms (KAP) in Medan City with a sample of 62 accountants. The results of this study are professionalism that affects the quality of audits at the Public Accounting Firm (KAP) in Medan City. Competence affects the quality of audits at the Public Accounting Firm (KAP) in Medan City. Independence does not affect the quality of audits at the Public Accounting Firm (KAP) in Medan City. Moral reasoning does not affect the quality of audits at the Public Accounting Firm (KAP) in Medan City. Keyword : Professionalism, Competence, Independence, Moral Reasoning, Audit Quality

Pengaruh Pergantian Auditor, Ukuran KAP, Solvabilitas Dan Umur Perusahaan Terhadap Audit Report Lag Pada Perusahaan Sektor Industri Dasar Dan Kimia Mahmuddin Syah Lubis; Tuana Sihite; Jenny Oktavia Wijaya; Laura Laura
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 2 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i2.515

Penelitian ini bertujuan untuk melihat pengaruh variable pergantian audit, ukuran KAP, solvabilitas dan Umur Perusahaan terhadap audit report lag. Populasi penelitian ini diperoleh 68 perusahaan yang terseleksi memakai purposive sampling melalui kriteria tertentu sebanyak 38 perusahaan dikali lima tahunmenjadi190. Jenis data fyang dipergunakan dalam penelitian ini ialah data kuantitatif. Sumber data pada penelitian ini ialah data sekunder. Teknik pengumpulan data dijalankan melalui teknik dokumentasi serta analisis data menggunakan analisis linear berganda dengan menggunakan uji f dan uji t di level signifikan 5% dan koefisien determinasi. Hasil penelitian secara parsial menunjukkan pergantian auditor dan ukuran KAP berpengaruh negatif tidak signifikan fterhadap audit report lag, solvabilitas tidak berpengaruh signifikan terhadap audit report lag dan umur perusahaan berpengaruh terhadap audit report lag. Hasil penelitian secara simultan menunjukkan pergantian auditor, ukuran KAP, solvabilitas dan umur perusahaan berpengaruh terhadap audit report lag Kata Kunci : Pergantian Auditor, Ukuran KAP, Solvabilitas, Umur Perusahaan, Audit Report Lag

Leverage, Ukuran Perusahaan, Gross Profit Margin, dan Current Ratio terhadap Harga Saham pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi Mei Kristanty Nababan; Mahmuddin Syah Lubis
Journal of Management and Bussines (JOMB) Vol 4 No 1 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i1.3770

This study aims to determine the effect of variable leverage, firm size, gross profit margin, and current ratio on stock prices. This research method is descriptive quantitative. The population of this study obtained 54 companies selected using purposive sampling through certain criteria as many as 24 companies multiplied by five years to 120. Data analysis used multiple linear analysis using F test, T test, and coefficient of determination. The results showed that the value of Fcount> Ftable was 9.727> 2.45. The results of the T test show, a) the leverage variable has a value of tcount < ttable, namely 0.535 <f1.65810; b) the DER variable has a value of tcount < t table that is 0.078 < 1.65810 with a significant level of 0.938> 0.05; c) the GPM variable has tcount> ttable that is 5,955>1,65810. In conclusion, partially shows that gross profit margin has a significant effect on stock price audits. Meanwhile, leverage, firm size, and current ratio have no significant effect on stock prices and firm age. Simultaneously shows that leverage, company size, gross profit margin and current ratio have an effect on stock prices. Keywords: Current Ratio, Gross Profit Margin, Stock Price, Leverage, Company Size

Pengaruh Profitabilitas, Leverage, Total Arus Kas dan Ukuran Perusahaan terhadap Financial Distress pada Perusahaan Property dan Real Estate yang Terdapat di Bursa Efek Indonesia Tahun 2014-2017 Debby Christine; Jessica Wijaya; Kevin Chandra; Mia Pratiwi; Mahmuddin Syah Lubis; Isna Asdiani Nasution
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

Tujuan penelitian ini adalah menguji dan menganalisis pengaruh Profitabilitas, Leverage, Total Arus Kas dan Ukuran Perusahaan Terhadap Financial Distress Pada Perusahaan Property and Real Estate Di Bursa Efek Indonesia Tahun 2014-2017. Pendekatan penelitian adalah penelitian kuantitatif. Jenis penelitian yang dilakukan disini adalah deskriptif. Sifat penelitian ini adalah bersifat hubungan kausal. Populasi dalam penelitian ini adalah Perusahaan Property dan Real Estate Di Bursa Efek Indonesia Tahun 2014-2017 sebanyak 50 perusahaan. Sampel sebanyak 33 perusahaan. Hasil penelitian adalah Profitabilitas berpengaruh Terhadap Financial Distress Pada Perusahaan Property dan Real Estate Di Bursa Efek Indonesia Tahun 2014-2017. Leverage berpengaruh Terhadap Financial Distress Pada Perusahaan Property dan Real Estate Di Bursa Efek Indonesia Tahun 2014-2017. Total Arus Kas berpengaruh Terhadap Financial Distress Pada Perusahaan Property dan Real Estate Di Bursa Efek Indonesia Tahun 2014-2017. Ukuran Perusahaan tidak berpengaruh Terhadap Financial Distress Pada Perusahaan Property dan Real Estate Di Bursa Efek Indonesia Tahun 2014-2017. Secara simultan Profitabilitas, Leverage, Total Arus Kas dan Ukuran Perusahaan berpengaruh Terhadap Financial Distress Pada Perusahaan Property dan Real Estate Di Bursa Efek Indonesia Tahun 2014-2017 yang diketahui dari koefisien determinasi sebesar 88,6%.

Co-Authors Angel Garcia Annie Chandra Apriliana Paska Hutagaol Arman Osvaldo Siburian Br Sibarani, Devi Septri Liyanti Calvin Adrian Carys Tanova Chandra, Annie Cindy Claudya Debby Christine Devina Devina Elim Suryenti - Evelyn Calista Faisal Akbar Florencia Irena Ie Hilma Nazifa Isna Asdiani Nasution Jamhari Jamhari Jenny Oktavia Wijaya Jenvony Jenvony Jessica Pricillia Sitanggang Jessica Wijaya Jesslyn Kevin Chandra Laura Laura Lisa Octavia Liunardi Mei Kristanty Nababan Mery Mery Mesy Fransiska Tumorang Mia Pratiwi Nasution, Yusneni Afrita Rikki Atjuar Tumanggor Rivaldo Cokro Rizki, M. Iqbal Selly Angel Josephine Selly Sherine Marcelline Silvana Silvana Sinurat, Riani Sirait, glory thresya Siti Khadijah Tantoni, Wenny Tiffany Tania Tiffany Yonardi Triodor Putri Limbong Tuana Sihite Villany, Windy Vini Yulia Visakha Mulani Vivi Devika Vivi Novera Wenny Tantoni Windy Villany Yoga Alamsyah Putra Yuni Siawira Yusneni Afrita Nasution

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