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All Journal Mount Hope Global Economic Journal Journal Accounting International Mount Hope
Yois Nelsari Malau
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Economics, Econometrics & Finance

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THE INFLUENCE OF NET PROFIT, FREE CASH FLOW, NET WORKING CAPITAL, FUNDING AND PROFITABILITY ON DIVIDEND POLICY IN FOOD AND BEVERAGE COMPANIES FOR THE 2019-2022 PERIOD Yois Nelsari Malau; Cut Shafira Andini; Angelicca; Wenny Anggeresia Ginting
Mount Hope Economic Global Journal Vol. 2 No. 1 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v2i1.241

Abstract

This research aims to prove and examine the influence of net profit, free cash flow, net working capital, funding and profitability on dividend policy in food and beverage companies listed on the Indonesia Stock Exchange (BEI) in the period 2019 - 2022. This research uses a population of 84 food and beverage companies listed on the Indonesia Stock Exchange in 2019 - 2022. By using purposive sampling techniques, the research samples obtained were 11 companies which were multiplied over 4 years until the number to be used was 44 samples. The results of research using the F test show that the net profit variable, free cash flow variable, net working capital variable, funding variable and profitability variable simultaneously influence dividend policy. The results of the T test show that partially the net profit variable, free cash flow variable, funding variable and profitability variable have an influence and significance on dividend policy. Meanwhile, partially for net working capital there is no influence on dividend policy
THE INFLUENCE OF LIQUIDITY, LEVERAGE, AUDIT TENURE, AUDITOR'S REPUTATION AND COMPANY GROWTH ON GOING ON CONCERN OPINION: Case Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2019 - 2021 Period Novita Sari Br Sianturi; Togiana Situmorang; Yois Nelsari Malau; Wenny Anggeresia Ginting
Journal Accounting International Mount Hope Vol. 2 No. 2 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i2.281

Abstract

The purpose of this research is to determine the influence of Liquidity, Leverage, Audit Tenure, Auditor Reputation and Company Growth on Going on Concern Opinions in Property and Real Estate Companies Listed on the Indonesian Stock Exchange for the 2019 - 2021 Period. Research from June 2022 to April 2023. This approach uses a quantitative approach. The population used is 77 property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. Sampling used the purpose sampling method. The results of this research indicate that Liquidity, Audit Tenure, Auditor Reputation and Company Growth do not have a partially significant influence on Going on Concern Opinion. There is a partially significant influence between Leverage on Going on Concern Opinion. Liquidity, Leverage, Audit Tenure, Auditor Reputation and Company Growth do not have a significant effect on Going on Concern Opinion.
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, SOLVENCY, COMPANY SIZE ON AUDIT REPORT LAG IN BASIC INDUSTRY AND CHEMICAL COMPANIES LISTED ON BEI FOR THE 2019-2021 PERIOD maggie; Mutiara Wijaya; Yois Nelsari Malau; Wenny Anggeresia Ginting
Journal Accounting International Mount Hope Vol. 2 No. 2 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i2.318

Abstract

The Indonesian Stock Exchange (BEI) or Indonesia Stock Exchange (IDX) is a party that organizes and provides systems and facilities to bring together offers to buy and sell securities from other parties. In the IDX there are several company sectors where in this research the basic industrial and chemical company sectors were selected. The company's timeliness in publishing financial reports depends on the auditor's timeliness in completing the report. Timeliness in reporting finances is related to several variables that will be studied so this research aims to determine the influence of profitability, liquidity, solvency and company size on audit report lag in basic industrial and chemical companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples used was 76 companies using quantitative analysis methods. The research technique used was the purposive sampling method. The research results show that (1) profitability has a negative effect on audit report lag, indicating that a high level of profitability can complete the audit process in a shorter time. (2) liquidity has no effect on audit report lag, indicating that a high level of liquidity can delay the publication of financial reports. (3) solvency has a positive effect on audit report lag, it can be indicated that a high level of solvency reflects the company's financial risk, high company financial risk indicates the company is experiencing financial difficulties. (4) company size has a positive effect on audit report lag, indicating that a larger company means it has a good control system so that it can reduce errors in submitting financial reports.
THE INFLUENCE OF TAXPAYER AWARENESS, TAX SANCTIONS, TAXPAYER KNOWLEDGE AND PUBLIC SERVICE ACCOUNTABILITY ON LAND AND BUILDING TAXPAYER COMPLIANCE IN MEDAN CITY AREA Nadya Safitri Br Sembiring; Yois Nelsari Malau; Balqis Gelcya; M. Hafiz Kurniawan; Wenny Anggeresia ginting
Journal Accounting International Mount Hope Vol. 2 No. 4 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i4.574

Abstract

Good public service accountability, sufficient knowledge, and high taxpayer awareness can all promote compliance with land and building taxes. Furthermore, enforcing stringent tax penalties is crucial in boosting this kind of compliance. This study's objective is to examine how compliance of taxpayers with land and construction taxes in Medan City is impacted by awareness of taxpayers, tax penalties, taxpayer knowledge, and public service accountability. Multiple linear regression analysis with 100 samples is the technique employed. The findings demonstrate that taxpayer compliance is significantly improved by awareness and public service accountability. Tax penalties have also been shown to play a role, and taxpayer awareness has a big impact. Simultaneously, Medan City taxpayer compliance with land and construction taxes is significantly impacted by Awareness of taxpayers, taxpayer knowledge, public service accountability, and tax penalties. Building and land taxes compliance in Medan City is significantly impacted by taxpayer awareness, tax penalties, taxpayer awareness and accountability for public service. According to the study's findings, these elements work together to raise tax compliance in the area.
THE INFLUENCE OF PRODUCT QUALITY, SERVICE QUALITY, PRICE, AND PROMOTION ON CONSUMER PURCHASING DECISIONS FOR COSMETIC PRODUCTS WARDAH IN MEDAN CITY Gressella Anjelina simarmata; Yois Nelsari Malau; Graciella Novitasari Napitupulu; Niarita Bukit
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.640

Abstract

This study examines how price, promotion, service quality, and product quality affect Wardah cosmetic purchases from Anggi Cosmetics Shop Medan. Wardah's Top Brand Index, which tracks blush-on product decline, was used. This index was 28.6% in 2021–2022 and 14.2% in 2023. A quantitative data set was created by randomly selecting 67 clients out of 100 to complete a questionnaire. Women over 18 who used Wardah products can participate. Multiple linear regression and classical assumption testing data analysis. Four independent variables explained 69.8% of consumer purchases, while extraneous factors explained 30.2%.
Co-Authors Alecia Selestina Angela Angela Angelicca Balqis Gelcya Catherine . Cut Shafira Andini Deasy Mauliate Duliver Nababan Eraima Wati Tamba Graciella Novitasari Napitupulu Gressella Anjelina simarmata Juni Sihaloho Lilyana Loren Lilyana M. Hafiz Kurniawan maggie Melvasari Sitohang Mutiara Wijaya Nadya Safitri Br Sembiring Niarita Bukit Novita Sari Br Sianturi Selvia Hendrawan Selvia Shelly Alemina Br Surbakti Theresia Sihombing Togiana Situmorang Wandaniel Napitupulu Wenny Anggeresia Ginting Yomi Ibrena Br Surbakti