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All Journal Jurnal Akuntansi dan Pajak Organum: Jurnal Saintifik Manajemen dan Akuntansi FINANCIAL : JURNAL AKUNTANSI JURNAL MANAJEMEN Jurnal Ekonomi, Manajemen, Akuntansi
Christine Dewi Nainggolan
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PROFITABILITAS SEBAGAI VARIABEL INTERVENING ATAS PENGARUH LIKUIDITAS TERHADAP HARGA SAHAM Sepbeariska Manurung; Christine Dewi Nainggolan
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 5, No 2 (2020): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpim.v5i2.331

Abstract

Kelanjutan hidup perusahaan (going concern), laba (profit) dan pengembangan usaha (expansion) merupakan tiga tujuan utama perusahaan. Dalam mewujudkan tiga tujuan tersebut, perusahaan tentunya harus dapat meningkatkan performanya. Adapun maksud kajian yang ingin disampaikan dalam penelitian ini adalah untuk melihat seberapa besar pengaruhlikuiditas terhadap harga saham dan apakah profitabilitas mampu memediasi likuditas dengan harga saham. Teknik analisisi data dengan uji asumsi klasik, uji hipotesis, dan uji sobel. Adapun objek dalam penelitian ini adalah perusahaan pada Sub Sektor Semen yang Terdaftar di Bursa Efek Indonesia periode 2014 – 2018. Hasil penelitian menunjukkan bahwa current ratio berpengaruh terhadap harga saham. Return on asset tidak berpengaruh terhadap harga saham.Current ratio tidak berpengaruh terhadap harga saham pada Perusahaan Sub Sektor Semen yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018. Hasil koefesien determinasi diketahui bahwa current ratio dapat mempengaruhi harga saham sebesar 17%. Current ratio dan return on asset dapat mempengaruhi harga saham sebesar 35,1% sedangkan sisanya dipengaruhi oleh faktor lain. Hasil analisis jalur diperoleh bahwa return on assettidak dapat memediasi hubungan antara current ratio danharga saham.Kata Kunci : CR, ROA, Harga Saham  The continuation of the company’s life (going concern), profit and business development (expansion) are the three key goals. To achieve the three key goals, the company must be able to improve their performance.The purpose of this research is to determine the influence of liquidity on stock price and whether profitability can mediate the influence of liquidity on stock price. Data analysis techniques with the classical assumption test, hipothesis test, and sobel test.The object of this research are Cement Companies that are listed on the Indonesia Stock Exchange for the period 2014-2018. The result of this research show that current ratio has positive influence on stock price. Return on asset has no effect on stock price. Current ratio has no effect on stock price on the Cement Companies listed on the indonesia Exchange 2014-2018. Determination result shows that current ratio can influence on stock price by 17%. Current ratio and return on asset can influence on stock price by 35,1% while remaining by other factors.The path analysis results show that return on asset is not able to mediate the relation of current ratio on stock price.
ANALISIS PERBANDINGAN FINANCIAL DISTRESS METODE ALTMAN DAN SPRINGATE SEBAGAI PERINGATAN DINI KESULITAN KEUANGAN Musa Fernando Silaen; Marisi Butarbutar; Christine Dewi Nainggolan
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 5, No 2 (2020): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpim.v5i2.335

Abstract

Tujuan penelitian untuk menganlisis perbandingan tingkat kesulitan keuangan pada PT Hero Supermarket, Tbk melalui metode Altman dan metode Springate. Dari hasil analisis diketahui kondisi keuangan dalam zona abu-abu berdasarkan metode Altman, sedangankan hasil dengan metode Springate perusahaan masuk dalam kategori berpotensi bangkrut. Dimana memakai Springate lebih menunjukkan tingkat akurasi dalam menilai kebangkrutan. Terjadinya financial distress dengan metode Altman disebabkan PT Hero Supermarket, Tbk tidak efisien dalam mengelola total aset yang ada untuk menghasilkan laba ditahan sehingga saldo laba ditahan perusahaan mengalami penurunan yang diakibatkan kerugian, sedangkan dengan metode Springate menunjukkan tidak mampunya perusahaan dalam memenuhi kewajiban jangka pendeknya melalui laba sebelum pajak. Hasil penelitian ini menyarankan untuk menghindari kerugian terus menerus sebaiknya PT Hero Supermarket, Tbk sebaiknya melakukan efisiensi biaya atau pengeluaran dan mengelola aset yang ada dengan maksimal agar dapat meningkatkan laba melalui penjualan The purpose of research is to in order to have a comparison of financial difficulties in PT Hero Supermarket, TBK through Altman method and Springate method. From the analysis results of known financial conditions in the gray zone based on the Altman method, while the results with the method of Springate companies entered in a potentially bankrupt category. Where to wear Springate more shows the level of accuracy in assessing bankruptcy. The occurrence of financial distress with the method of Altman because PT Hero Supermarket, TBK is not efficient in managing total existing assets to generate a retained profit so that the retained earnings of the company suffered a decline due to losses, whereas by the Springate method indicates the company's inability to fulfill its short term obligations through a profit before tax. The results of this research suggest to avoid the continuous loss of PT Hero Supermarket, Tbk, preferably cost efficiency or expense and manage existing assets to the fullest in order to increase profits through sales
PENGARUH PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PT JAYA KONSTRUKSI MANGGALA PRATAMA, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Riska Andriani; Jubi Jubi; Ady Inrawan; Christine Dewi Nainggolan
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.488 KB) | DOI: 10.37403/financial.v5i1.93

Abstract

The Purpose of this research is to describe profitability, corporate social responsibility and firm value and to know influence of profitability and corporate social responsibility to firm value at PT Jaya Konstruksi Manggala Pratama, Tbk listed in Indonesia Stock Exchange. The research was using qualitative and quantitative desriptive analysis. The data collection was using documentation. The analysis techniques used are multiple linear regression, correlation coeffient, coefficient of determination, F test and t test.The result of the research are 1. The average of profitability (return on assets) tends to increase, the average of corporate social responsibility (NH Approach) tends to increase, and the average of firm value (price to book value) tends to incrase. 2. The results of multiple linier regression is known that profitability has a negative effect, while corporate social responsibility has a positive effect on the firm value. 3. The results of the analysis of the correlation coefficient and correlation of determination can be concluded that the relationship between profitability and corporate social responsibility to firm value is very high and only a few are influenced by other variables not explained in this study. 4. The results of testing hypotheses can be concluded that profitability has a significant negative effect and corporate social responsibility has a significant positive effect on firm value.As for suggestions from this research are important for the company to maintain the stability of return on assets, NH Approach and price to book valueKeywords: Profitability, Corporate Social Responsibility, and Firm Value
DAMPAK QUICK RATIO DAN DEBT TO EQUITY RATIO TERHADAP PRICE EARNING RATIO PADA PT MERCK, TBK Fiorensia Fiorensia; Liper Siregar; Christine Dewi Nainggolan; Hery Pandapotan Silitonga
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v5i2.114

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui gambaran Quick Ratio, Debt to Equity Ratio dan Price Earning Ratio serta pengaruh Quick Ratio dan Debt to Equity Ratio terhadap Price Earning Ratio secara simultan maupun parsial pada PT Merck, Tbk periode 2010 - 2017. Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis data yang digunakan adalah uji asumsi klasik, analisis linear berganda, koefisien korelasi, koefisien determinasi dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa Quick Ratio (QR) mengalami fluktuasi dan cenderung menurun sedangkan  Debt to Equity Ratio (DER) dan  Price Earning Ratio (PER) mengalami fluktuasi dan cenderung meningkat. Untuk hasil pengujian hipotesis dapat disimpulkan bahwa Quick Ratio dan Debt to Equity Ratio berpengaruh tidak signifikan terhadap Price Earning Ratio pada PT Merck Indonesia, Tbk periode 2010-2017 baik secara simultan maupun parsial.Kata kunci: Quick Ratio (QR), Debt to Equity Ratio (DER) dan Price Earning Ratio (PER)
PERBANDINGAN FINANCIAL DISTRESS PADA PT LIPPO CIKARANG, Tbk DAN PT BUKIT DARMO PROPERTY, Tbk DENGAN MENGGUNAKAN METODE SPRINGATE Pita Merlin Marpaung; Elly Susanti; Christine Dewi Nainggolan; Musa Fernando Silaen
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v5i2.111

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui gambaran dan faktor yang menyebabkan perbedaan financial distress pada PT Lippo Cikarang, Tbk dan PT Bukit Darmo Property, Tbk dengan menggunakan metode Springate. Penelitian ini menggunakan data kualitatif dan kuantitatif. Teknik Pengumpulan data dilakukan dengan metode dokumentasi. Sumber data yang digunakan adalah data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia www.idx.co.id. Teknik analisis data yang digunakan adalah analisis deskriptif kualitatif dan analisis komparatif. Hasil penelitian ini menyimpulkan bahwa PT Lippo Cikarang, Tbk diindikasikan perusahaan tidak bangkrut (sehat) sedangkan PT Bukit Darmo Property, Tbk diindikasikan perusahaan sedang menghadapi ancaman kebangkrutan dan faktor modal kerja bersih yang bernilai negatif disebabkan oleh penurunan persediaan dan penjualan yang bersumber dari penjualan tanah industri, tanah komersial, rumah toko dan adanya peningkatan beban pokok penjualan disebabkan oleh perubahan variasi produk menyebabkan perbedaan financial distress perusahaan. Hasil penelitian ini menyarankan sebaiknya PT Lippo Cikarang, Tbk dan PT Bukit Darmo Property, Tbk meningkatkan pengelolaan aset untuk meningkatkan penjualan atau pendapatan dan meningkatkan laba yang merupakan indikator dalam mencari nilai Springate.Kata kunci: Financal Distress, Metode Springate
Role of Investment Opportunity Set (IOS) in Moderating the Influence of Company Size, Activity, and Profitability on Capital Structure in Multi-Industry Sector Companies for the Period 2015–2019 Christine Dewi Nainggolan; Elly Susanti; Khairul Azwar
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 1 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i1.195

Abstract

Growing business competition expects companies to pay more attention to ensuring capital accessibility. Fulfillment of capital needs can be obtained both internally and externally from the company. The purpose of this research is to analyze the influence of firm size, activity, and profitability on capital structure moderated by investment opportunity set in multi-industry sector companies. The population in this research is a multi-industry sector company listed on the Indonesia Stock Exchange, with a research period of 2015 to 2019. The data analysis techniques used in this research are descriptive statistical analysis, classical assumption test, hypothesis test, and residual test for regression moderation analysis on SPSS. The results of this study showed that firm size and activity had a positive and significant effect, while profitability had a significant effect on the capital structure, Investment Opportunity Sets (IOS) play a role in moderating the influence of firm size, activity, and profitability on capital structures. The practical implications on this study, companies that have high investment opportunities it means companies have the opportunity to grow which has an impact on investors’ profits in the future. For companies, it helps managers in determining optimal capital structure policies in maximizing the company’s profit and creating well-being for investors.
Size, Leverage dan Profitabilitas Terhadap Audit Delay yang Berdampak pada Earning Response Coefficient Perusahaan Perdagangan Besar di Bursa Efek Indonesia Astuti Astuti; Christine Dewi Nainggolan; Lenny Dermawan Sembiring
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6639

Abstract

Financial information is said to be relevant if it has a predicted value, a feedback value, and is timely. Audit delay will cause the resulting information to be less useful for users and can increase uncertainty for investors in making investment decisions. This research aims to analyze the effect of size, leverage and profitability on audit delay, the effect of size, leverage, profitability and audit delay on the earnings response coefficient as well as the effect of size, leverage and profitability on the earnings response coefficient through audit delay. The research was conducted on 13 Large Trading Companies during the period 2017-2021 that have met the sampling criteria. The analysis method uses classical assumption tests, coefficient of determination tests (R square) and hypothesis testing including simultaneous significance test (F test), partial significance test (t test) and sobel test analysis. The results showed that size and leverage had an effect on audit delay, profitability did not affect audit delay, and size, leverage, profitability and audit delay did not affect ERC. From the results of the sobel test, it shows that the audit delay does not have an impact on the ERC.
Strategi Pemeriksaan Pajak dalam Mendorong Peningkatan Tata Kelola Perusahaan di Bidang Akuntansi Stanty Aufia Rachmat; Antoni Antoni; Sepbeariska Manurung; Novita Butarbutar; Christine Dewi Nainggolan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3446

Abstract

This study aims to examine DGT's strategy, one of which is tax audits in encouraging the improvement of corporate governance in accounting, considering the output of accounting, namely the company's financial statements as the basis for WP Badan to calculate the amount of tax payable in implementing the Self Assessment System (SAS) in Indonesia. This research raises prospect theory as a reference for thinking in order to interpret the behavior of WP Badan in complying with national tax policies in terms of corporate governance in the preparation and presentation of fiscal financial statements as the basis for calculating taxes deposited to the State. The methodology used is a literature study through primary and secondary data with content analysis as a data analysis technique. Research findings show that concerns that WP Badan will be subject to administrative sanctions as well as criminal sanctions due to audits will encourage WP Badan to carry out procedures in making accounting books and presenting fiscal financial statements appropriately.
Co-Authors Antoni Antoni Astuti Astuti Butarbutar, Marisi Butarbutar, Novita Elly Susanti Ernest Grace Fiorensia Fiorensia Jubi Jubi Khairul Azwar Lenny Dermawan Sembiring Liper Siregar Manurung, Sepbeariska Musa Fernando Silaen Pita Merlin Marpaung Riska Andriani Rosita Manawari Girsang Silitonga, Hery Pandapotan Stanty Aufia Rachmat Sudung Siamtupang