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<![CDATA[ANALYSIS CORPORATE GOVERNANCE AND COMPANY CHARACTERISTICS OF PUBLICATION OF SUSTAINABILITY REPORT ON COMPANIES IN INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Adelia Ramadan]]>;
<![CDATA[Vargo Christian L. Tobing]]>
<![CDATA[ Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/enrichment.v13i1.581
<![CDATA[The purpose of this studies was to determine the effects of the audit committee, board of directors, and company characteristics simultaneously on the publications of sustainability reports on companies on the Indonesia Stock Exchange. This researches was a quantitative researches. The participants in this study were all mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample size of this research is 8 companies. The results of the studies conclude that the audit committee and company size has a significants effects on the publications of sustainability reports on mining sector companies listed on the Indonesia Stock Exchange. However, the boards have no significants effects on the publication of sustainability reports on mining sector companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC PADA PT BANK OCBC NISP Tbk ]]>
<![CDATA[Vargo Christian L. Tobing]]>;
<![CDATA[Eva Malina Simatupang]]>
<![CDATA[ Aktiva : Jurnal Akuntansi dan Investasi Vol 7, No 2 (2022): AKTIVA ]]>
Publisher : <![CDATA[Universitas Madura ]]>
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DOI: 10.53712/aktiva.v7i2.1618
<![CDATA[The title of research was an “Analysis of Bank Health with RGEC Method at PT Bank OCBC NISPâ€. This research aimed to determine how the health of PT Bank OCBC NISP Tbk for the period 2019-2021. The population in this research was the financial statement of PT Bank OCBC NISP Tbk and the samples were the statement of Financial Position (balance sheet), Income Statement, and Notes to Financial Statement of PT Bank OCBC NISP Tbk for the 2019-2021 period. The type of data used in this research was secondary data obtained by documentation techniques through PT Bank OCBC NISP Tbk website. The data analysis technique used was descriptive analysis using the RGEC method. Based on the results of the data analysis, it showed that PT Bank OCBC NISP Tbk for the 2019-2021 period obtained the 1st composite rating (PK) or very healthy with a composite value of 93,33%. This reflects that PT Bank OCBC NISP Tbk is capable to deal with negative effects from business condition that may occur]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Profitabilitas Pada Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Carina Ruslan]]>;
<![CDATA[Vargo Christian L. Tobing]]>
<![CDATA[ eCo-Buss Vol. 5 No. 1 (2022): eCo-Buss ]]>
Publisher : <![CDATA[Komunitas Dosen Indonesia ]]>
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DOI: 10.32877/eb.v5i1.324
<![CDATA[This study aims to determine the factors that affect profitability in the food and beverage sub-sector manufacturing sector listed on the Indonesia Stock Exchange for the period 2016-2020. The population consists of 26 companies with the sample technique used is purposive sampling. The sample in this study are companies that meet the criteria, there are 11 companies with 55 data. The results of the research on the t test are that the Current Ratio partially has a positive and significant effect on Return on Assets, Total Asset Turnover partially has no effect on Return on Assets and Debt to Equity Ratio partially has a positive and significant effect on return on assets. The results of the research on the f test are that Return on Assets is simultaneously influenced by the Current Ratio, Total Asset Turnover, and Debt to Equity Ratio. The results of the coefficient of determination prove that Return on Assets is explained by the Current Ratio, Total Asset Turnover, and Debt to Equity Ratio of 17.9% and the remaining 82.1% percentage is explained by other variables not included in this study]]>
<![CDATA[THE EFFECT OF FINANCIAL PERFORMANCE ON STOCK PRICES IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Karniswati Gea]]>;
<![CDATA[Vargo Christian L. Tobing]]>
<![CDATA[ Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[The share price is a price set by a certain company regarding the ownership of a company. Information about stock prices is sought after by external parties and is very important information to be able to monitor the company's performance over a certain period. This study aims to empirically examine the effect of return on assets, earnings per share on stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The population of this study is all manufacturing companies that have been listed on the Indonesia Stock Exchange from 2017-2021. The sampling technique used in this study is a non-probability sampling method with purposive sampling technique. From this technique, there are 19 companies that are sampled in this study. The data collection technique was carried out by collecting data from information on the financial statements of manufacturing companies that have been listed on the IDX from 2017-2021, while the data analysis method used in this study was descriptive statistical methods, classical assumption tests, and multiple linear regression analysis. Hypothesis test. The results of the T test analysis prove that the Return on Assets (ROA) variable has a significance value of 0.000 which is greater than 0.05 which means that ROA affects stock prices and h1 is accepted, while the Earning Per Share (EPS) variable has a significance value of 0.000 as well which is more greater than 0.05 so it can be concluded that earnings per share also has an influence on stock prices. Simultaneously, Return on Assets (ROA) and Earning Per Share (EPS) simultaneously affect stock prices.]]>
<![CDATA[THE EFFECT OF TAX INSPECTION AND LAW ENFORCEMENT ON TAX EVASION AT THE SOUTH BATAM PRIMARY T AX SERVICE OFFICE ]]>
<![CDATA[Asnita Simbolon]]>;
<![CDATA[Vargo Christian L. Tobing]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[The cause of the frequent practice of Tax Evasion is the lack of Law Enforcement, therefore the perpetrators feel that the actions they will take are not detected, and if they are detected, it is very likely that the law obtained is relatively light. To reduce the level of Tax Evasion Practices in Indonesia, the role of the government is very important to prevent officials and tax evaders from practicing Tax Evasion for any reason. This research uses a quantitative type of research. The results of this study showed that there was no significant influence between tax evasion conducted by taxpayers , besides that there was a significant influence between tax inspections on tax evasion carried out by taxpayers. Finally, from this study, there is a simultaneous influence between tax inspection and law enforcement on tax evasion at KPP Pratam Batam. The size of the tax evasion carried out by taxpayers is determined by law enforcement and also tax inspections carried out by KPP Pratama Batam.]]>
<![CDATA[ANALYSIS OF GOOD CORPORATE GOVERNANCE, LEVERAGE, AND COMPANY SIZE AGAINST PROFIT MANAGEMENT ]]>
<![CDATA[Sukarni Crystianty Suhaili]]>;
<![CDATA[Vargo Christian L. Tobing]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[The study aims to examine the effect of Good Corporate Governance, Leverage and company size on profit management in manufacturing sector companies listed on the Indonesia Stock Exchange in 2017 – 2021. This research is a quantitative study with a data collection method using purposive sampling to obtain results that match the criteria. Based on the predetermined criteria, a total sample of 23 companies with a research period of 5 years was obtained, so that 115 samples were obtained. However, there were 38 outlier data in this study, bringing the sample tested to 77 samples. This study used SPSS 25 in analyzing the data. The results of this study show that managerial ownership affects profit management , while institutional ownership and an independent board of commissioners have no effect on profit management. These three variables are variants used to test Good Corporate Governance. Furthermore, the variable leverage has a positive and significant effect on profit management and the size of the company has a negative and significant effect on profit management. Also obtained, managerial ownership, institutional ownership, independent board of commissioners, leverage and size The company exerts an influence on profit management.]]>
<![CDATA[ANALYSIS OF TAX SOCIALIZATION AND EFFECTIVENESS OF THE APPLICATION OF E-FILLING TO THE COMPLIANCE OF PERSONAL TAXPAYERS REGISTERED IN BATAM ]]>
<![CDATA[Sangkot Doris Sipayung]]>;
<![CDATA[Vargo Christian L. Tobing]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[Tax is one of the biggest revenues of a country. The increase in tax revenue every year is always changing. This study aims to determine the effect of tax socialization and the effectiveness of e-filling implementation on compliance of personal taxpayers registered at KPP Pratama Batam Selatan either partially or simultaneously. The method in this research is descriptive with a quantitative approach. The population taken in this study were individual taxpayers registered at the South Batam Primary Tax Service Office, Batam city, Riau Islands Province which amounted to 353,613 taxpayers in 2021. The sample taken in this study was 100 taxpayers where the existing taxpayers were calculated using the Slovin formula. The level of taxpayer compliance in Batam city has not been maximized due to taxpayers who have not reported their taxes. The government creates easy steps for taxpayers to report taxes by using e-filling. With the use of e-filling, it is expected to increase taxpayer compliance in the city of Batam. The results of the research with the tests carried out explain that: 1) tax socialization has no significant effect on taxpayer compliance, 2) the effectiveness of the application of e-filling has a significant effect on taxpayer compliance, 3) tax socialization and the effectiveness of the application of e-filling simultaneously affect taxpayer compliance, where the coefficient of determination (R2) is 29.1% and the remaining 71.9% is influenced by other variables not included in this study.]]>
<![CDATA[ANALYSIS OF THE EFFECTIVENESS AND CONTRIBUTION OF LOCAL TAXES TO THE ORIGINAL INCOME OF BATAM CITY AREA ]]>
<![CDATA[Candra Simanjorang]]>;
<![CDATA[Vargo Christian L. Tobing]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[Regional Original Revenue. The central government gives authority to regional governments to manage, promote, and also expand local tax collection in order to create regions that are independent and responsible without relying on the central government. The purpose of this study was to examine the effectiveness and contribution of local taxes to the local revenue of Batam City in 2017-2021. The data analysis method used in this study is a quantitative descriptive analysis method. Quantitative descriptive analysis method is an analytical method that uses financial data calculations to answer problems that are relevant to the research objectives. The level of effectiveness of local taxes in 2017 was 74.13% in the less effective category. In 2018, the level of effectiveness of local taxes was 87.10% in the category of quite effective. In 2019, the level of effectiveness of local taxes was 88.16% in the category of quite effective. In 2020, the level of effectiveness of local taxes is 61.69% in the less effective category. And in 2021, the local tax effectiveness rate is 68.90%. The average local tax contribution in 2017-2021 is 74.91% in the very good category. Regional tax contribution in 2017 was 69.25%. In 2018, local tax contribution was 79.05%. Meanwhile, the regional tax contribution in 2019 was 82.16%. And in 2020 the local tax contribution is 72.81%. And in 2021 the regional tax contribution rate is 71.27%. The average analysis of the effectiveness of local taxes on local revenue for 2017-2021 is 75.99% in the less effective category. And the average analysis of the contribution to local revenue is 74.91% in the very good category.]]>
<![CDATA[SHARE PRICE ANALYSIS OF PT HEXINDO ADIPERKASA, TBK AT THE TIME DATE AND EX DATE ]]>
<![CDATA[Vargo Christian L. Tobing]]>;
<![CDATA[Eva Malina Simatupang]]>
<![CDATA[ JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 2 (2023): Volume 11 Nomor 2 2023 ]]>
Publisher : <![CDATA[Universitas Putera Batam ]]>
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DOI: 10.33884/jimupb.v11i2.7362
<![CDATA[Shares are proof that investors have an interest in the company. The company's stock price always fluctuates. Many factors cause the stock price of a company to fluctuate. In this study, the company used as the object of research was PT Hexindo Adiperkasa, Tbk. The data used as research material was data on the company's stock price in September, which was 1 week before the date and 1 week after the ex date. Because September is the time when the opportunity for potential investors or investors to own shares of issuers in order to get profits in the form of dividends. From the results of the study, it can be seen that the share price of issuers before the date has increased, because many potential investors or investors have made requests to buy shares. However, during the ex date and a few days after the ex date, the company's stock price declined. This is because many investors make offers or sales of shares. The number of investors who make offers or sells shares is more than the demand for buying shares, conditions like this cause a decrease in stock prices]]>
<![CDATA[Peran Kualitas Produk Terhadap Keputusan Konsumen Dalam Penggunaan Gas PGN Pada Masyarakat Kota Batam ]]>
<![CDATA[Hendri Herman]]>;
<![CDATA[Vargo Christian L. Tobing]]>
<![CDATA[ Prosiding Vol 3 (2020): SNISTEK ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[The decision of the consumer in purchasing a product / service is certainly influenced by the quality of the product to be purchased / used. The quality of the product is already a condition that must be met by the company in order for the products offered to the public to be well received. This research aims to look at the effect of product quality on consumer decisions in the use of PGN gas on the people of Batam. The population in this study was the household sector that became a customer of the State Gas Company. The number of respondents in this study was 98 respondents. Data acquisition is done by providing questionnaires to PGN gas customers (household sector). The data obtained will be tabulated and then processed using the SPSS program. The data analysis used in this study is; data quality test; validity test and reliability test, data normality test, heteroskedastisity test, determination coefficient analysis, partial hypothesis test. From the results of the study, it is known that the quality of the product has a significant influence on consumer decisions in the use of PGN gas, with a correlation value of 36%, which means that the quality of the product is able to influence consumer decisions in making gas use decisions by 36%, and the remaining 64% is influenced by other factors not included in this research model.]]>
