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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Mantik Jurnal Ekonomi Bisnis Digital
Friska Darnawaty Sitorus
Universitas Prima Indonesia
Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Pengaruh Likuiditas, Leverage, Profitabilitas dan Ukuran Perusahaan terhadap Financial Distress pada Perusahaan Barang Konsumsi yang Terdaftar di BEI Tahun 2016-2020. Friska Darnawaty Sitorus; Ferdinand Hernandy; Wensly Triskietanto; Audi Angela; Vanessa
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.530

Abstract

The purpose of the researcher's research is to study and analyze the effect of liquidity using proxies CR (Current Ratio), leverage using proxies DAR (Debt to Asset Ratio), profitability using proxies RoA (Return on Assets), and Firm size against Financial Distress that occurred in consumer goods companies listed on the IDX in the period 2016 - 2020. This research using Quantity Method. Quantity Method is a technique that utilizes mathematical models in the form of numbers. The population in the consumer goods company is 90 companies and is selected using purposive sampling. Then the number of samples used amounted to 34 companies. The results in the partial tests, the liquidity variable using proxy Cash Ratio has a positive impact and not significant to Financial Distress. Leverage using DAR and company size with the calculation of Ln Total Assets are partially insignificant and have no negative impact on Financial Distress. Meanwhile, profitability by using RoA is partially significant and has a positive impact on Financial Distress and simultaneous test results : Liquidity (CR), Leverage (DAR) , Profitability (RoA) , and Firm Size have a significant effect on Financial Distress in consumer goods companies listed on the IDX in the period 2016 – 2020.
Pengaruh Struktur Aktiva, Perputaran Total Asset, Perputaran Aktiva Tetap, dan Laverage Terhadap Profitabilitas (ROA) Bunga Roito br. Silalahi; Friska Darnawaty Sitorus; Rafiq Christiadi; Shelly Shelly; Debora Laia
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.563

Abstract

This study aims to see the effect of asset structure, total asset turnover (TATO), fixed asset turnover, leverage (DER) on profitability (ROA) in building construction sub-sector companies registered on the IDX (Indonesian Stock Exchange). The sample used in this study is the building construction sub-sector companies registered on the BEI for the 2015-2019 period. The population in the study were 20 companies in the building construction sub- sector. The purposive sampling technique used in this study has a total sample of eighteen companies in the building construction sub-sector with a sample of 90 data. The data analysis technique used is multiple linear regression analysis with SPSS 20 software. The results of the study state that the asset structure has a significant positive effect on profitability (ROA). Total asset turnover (TATO) has a significant effect on profitability (ROA). Fixed asset turnover has a significant effect on profitability (ROA). Leverage (DER) has a negative and insignificant effect on profitability (ROA).
Analisis Current Retio, Return On Asset, Ukuran Perusahaan Dan Total Asset Turnover Terhadap Struktur Modal Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019 Friska Darnawaty Sitorus; Angeline Angeline; Selvi Selvi; Marcopolo Marcopolo; Kisstina Kisstina
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.v5i1.2594

Abstract

This study aims to examine and analyze how the effect of Current Ratio, Return On Assets, Company Size and Total Asset Turnover on Capital Structure. This research is a quantitative research. The population in this study are various industrial sector companies listed on the Indonesia Stock Exchange totaling 46 companies. The sample of this research is 13 companies selected by purposive sampling technique. The statistical method used is multiple linear regression analysis. The results showed that the Current Ratio, Company Size and Total Asset Turnover had an effect on the Capital Structure. While the Return on Assets has no effect on the Capital Structure. And simultaneously Current Ratio, Return On Assets, Company Size and Total Asset Turnover affect the Capital Structure. The magnitude of the coefficient of determination is 70.2% while the remaining 29.8% Capital Structure is explained by other variables not examined in this study. The conclusion of this study is that only the Current Ratio, Company Size and Total Asset Turnover have a significant effect on the Capital Structure of various industrial sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Keywords: Current Ratio, Return On Assets, Company Size, Total Asset Turnover, Capital Structure
The Effect of Firm Size, Profitability, Capital Structure and Liquidity on Stock Market Prices of Manufacturing Companies on the Indonesia Stock Exchange Friska Darnawaty Sitorus; Medianta Nugraha Sentosa Perangin-angin; Vivian Lim
Jurnal Mantik Vol. 5 No. 1 (2021): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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

Abstract

Companies in Indonesia that have the most influence in the economy, one of which is a manufacturing company. The company expects the sale of a high share price to attract investors to buy it. This study aims to determine the effect of company size, structure. capital, profitability and liquidity. Regarding stock market prices in manufacturing companies on the IDX. Quantitative approach with associative form and processing statistical data through multiple linear regression. The nature of the research is a causal relationship that shows the relationship between dependent and independent variables. The population of this study was 177 companies from 2014–2019 while the research sample was 378 companies. The results of the study show that the size of the company has a significant influence on the stock market price of the IDX manufacturing company. Capital structure in manufacturing companies listed in. The IDX does not affect the stock market price. The profitability of the manufacturing company at . BEI significantly affects the stock market price. The liquidity of manufacturing companies on the IDX has no significant effect on the stock market price. Company size, capital structure, profitability and liquidity affect the stock market price of manufacturing companies on the IDX simultaneously.
Pengaruh Perputaran Modal Kerja, Rasio Lancar, Dan Total Asset Turnover (TATO), Debt Rasio Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019 Theo Genki Matondang; Kerismawati Buulolo; Leni Priska Manurung; Friska Darnawaty Sitorus
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.3363

Abstract

This study uses a sample of 244 manufacturing companies by analyzing the performance of financial statements that have been audited by a public accountants for the period 2016 - 2019. This study uses secondary data namely the purposive sampling method with the R2 method. The results of this study identicate that working capital turnover, current ratio, total asset turn over ratio and debt ratio simultaneously have a significant effect on profitability. Partially, the debt ratio variable has no effect on profitability. While the variable Working capital turnover has a negative and significant effect on profitability. Current ratio has a positive and significant effect on profitability. TATO positive and significant effect on profitability The results of the coefficient of determination test obtained an adjusted R Square value of 0.150 or 15.0%, which means the dependent variable, namely profitability, can be explained by the third variation. The independent variables are cash turnover, working capital turnover and current ratio of 15.0%, while the remaining 75.0% is explained by other factors not examined in this research. Keywords: Working Capital Turnover, Current Ratio, TATO, Debt Ratio and Profitability.
Pengaruh Current Ratio,Quick Ratio,Cash Ratio,Debt To Equity Ratio Dan Sales Growth Terhadap Profitabilitas Perusahaan Aneka Industri Yang Terdaftar Di BEI Tahun 2017-2018 Ninta Mitokona Banurea; Gita Febry Yanti Simatupang; Friska Darnawaty Sitorus; Monetarist Butar Butar
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): 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.v7i1.6511

Abstract

This study aims to explore the relationship between financial parameters and profitability of companies in various industries listed on the Indonesia Stock Exchange between 2017 and 2019. Profitability is the dependent variable in this study, while debt to equity ratio, current ratio, quick ratio, cash ratio, and sales growth are independent factors. The research sample used is purposive sampling, and the following standards are used: (1) companies listed on the Indonesia Stock Exchange; (2) various industrial enterprises; and (3) businesses that have comprehensive annual financial statements for 2017 to 2019. Through sampling, 25 businesses from various industries were identified as meeting these criteria. The results of the regression analysis stated that the current ratio, quick ratio, and cash ratio did not have a significant effect on the company's profitability. However, debt to equity ratio and sales growth have a significant influence on a company's profitability. Thus, it can be said that the use of financial ratios such as debt to equity ratio and sales growth can increase profitability for the company. This research has several practical implications for companies in various industries, namely companies can consider the use of debt to equity ratio and sales growth in making strategic decisions to increase profitability. However, it can be noted that the results of this study are only valid in the specified research period, so companies need to conduct follow-up research to ensure the use of appropriate financial ratios in the long term Keywords: Current Ratio,Quick Ratio,Cash Ratio,Debt To Equity Ratio,And Sales Growth
Prosedur Pemberian Kredit Kepada Golongan Berpenghasilan Tetap dan Kredit KUR Di PT. Bank Rakyat Indonesia (Persero) Tbk. Unit Simalingkar Medan Cindy Theresia M.M. Damanik; Friska Darnawaty Sitorus
Jurnal Ekonomi Bisnis Digital Vol 1 No 2 (2022): Research Article Volume 1 Issue 2 July 2022
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v1i2.80

Abstract

Prosedur pemberian kredit merupakan hal penting dalam penentuan kelayakan dan sebagai patokan dalam menganbil keputusan apakah debitur tersebut layak ataukah tidak untuk menerima kredit yang telah disediakan oleh Bank. Tidak hanya itu prosedur pemberian kredit juga merupakan system dan prosedur yang telah ditetapkan oleh suatu bank untuk memudahkan pihak bank dalam menjalankan fungsinya sebagai penyalur dana kepada masyarakat dalam bentuk kredit dengan sistematika dan alur yang rapi dan tersusun sehingga dapat memudahkan bank untuk menilai prospek dalam pemberian kredit. Tujuan pembahasan ini adalah untuk mengetahui prosedur pemberian kredit multiguna pada golongan berpenghasilan tetap dan prosedur pemberian Kredit Usaha Rakyat (KUR) pada PT BANK BRI (Persero) Tbk Unit Simalingkar. Teknik pengumpulan data yang digunakan adalah data kualitatif yang diperoleh dari wawancara dengan beberapa staff dan nasabah pada Bank BRI unit Simalingkar. Pengumpulan data dilakukan dengan observasi dan wawancara. Hasil menunjukkan bahwa PT Bank Rakyat Indonesia unit Simalingkar telah menerapkan sistem prosedur pemberian kredit sesuai dengan standar operasional prosedur (SOP); tahap permohonan kredit, tahap pemeriksaan/analisis kredit, tahap pemberian keputusan kredit, tahap penandatanganan akad kredit, dan tahap pencairan kredit.
Co-Authors Angeline Angeline Audi Angela Bunga Roito br. Silalahi Cindy Theresia M.M. Damanik Debora Laia Ferdinand Hernandy Gita Febry Yanti Simatupang Kerismawati Buulolo Kisstina Kisstina Leni Priska Manurung Marcopolo Marcopolo Medianta Nugraha Sentosa Perangin-angin Monetarist Butar Butar Ninta Mitokona Banurea Rafiq Christiadi Selvi Selvi Shelly Shelly Theo Genki Matondang Vanessa Vivian Lim Wensly Triskietanto