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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ipteks Terapan : research of applied science and education
Desy Desy
Universitas Prima Indonesia
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Pengaruh Current Ratio, Debt to Equity Ratio, Dan Return on Assets terhadap Kebijakan Deviden pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Enda Noviyanti Simorangkir; Teguh Hakim Prajoggi; Enzelina Enzelina; Edo Hasugian; Desy Desy
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business 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.v4i1.1348

Abstract

In investing capital an investor needs a company's financial statements that will help in making investment decisions. This study aims to analyze and test the effect of the current ratio, debt to equity ratio, return on assets on dividend payout ratios in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. The research method in this study uses a quantitative approach. There were 46 companies that were used as populations in this study and by using a purposive sampling technique 13 samples were also obtained. The data analysis testing method used is multiple linear regression analysis using the classic assumption test. The results of this study show that the current ratio, debt to equity ratio, and return on assets have a simultaneous effect on dividend policy on property and real estate companies listed on the IDX for the 2015-2017 period with a Fcount value of 4.309> Ftable of 2, 87. Partially the debt to equity ratio, return on assets has no effect on dividend policy while the current ratio partially has a positive effect on dividend policy. The results of the analysis of the coefficient of determination show the Adjusted R2 value of 0.207, meaning that the variation in the variable dividend payout ratio can be explained by variations in the current ratio variable, debt to equity ratio and return on assets by 20.7% while the remaining 70.3%, is described by other variables outside research. Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA) and dividend policy
EFFECT OF SQ, HRQ, ISP AND TECHNOLOGY SOFTWARE ON ACCOUNTING INFORMATION SYSTEM EFFECTIVENESS Siti Dini; Desy Desy; Vanny Fiorentina
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.328 KB) | DOI: 10.22216/jit.v%vi%i.1352

Abstract

Background : The domestic animal feed industry encourages the livestock industry to consume meat and its processed products for the community as a source of protein. According to BPS Indonesia, feed contributes 70% of all funds for livestock production. Method : The research method is a scientific technique to obtain data with an achievement and benefit. Result : The results of the coefficient of determination test, namely the adjusted R2 value, which is 0.950, the impact of the quality of the system and human resources, individual work systems and technological sophistication have an impact on the effectiveness of AIS at PT Leong Hup Jayaindo Medan which is 95%, the remaining 5% gets the impact of the variables studied. Conclusion : Variables of system quality and human resources, individual performance systems and technological sophistication simultaneously have an impact on the effectiveness of SIA at PT Leong Hup Jayaindo Medan
Co-Authors Edo Hasugian Enda Noviyanti Simorangkir Enzelina Enzelina Siti Dini Teguh Hakim Prajoggi Vanny Fiorentina