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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Mantik Journal of Research in Business, Economics, and Education Journal of Business, Management, and Accounting GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Journal of Management and Bussines (JOMB) SOSEK: Jurnal Sosial dan Ekonomi Jurnal Pengabdian Masyarakat Inovasi
Thomas Firdaus Hutahaean
Universitas Prima Indonesia
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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Pengaruh Receivable Turnover, Debt To Asset Ratio, Current Ratio Dan Firm Size Terhadap Net Profit Margin Pada Perusahaan Blue Chip Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 Tiurma Monica Lumban Gaol; Putri Masriulina Sianturi; Romestika Romestika; Sulaiman Nasution; Thomas Firdaus Hutahaean
SOSEK : Jurnal Sosial dan Ekonomi Vol 2, No 2 (2021): Juli - Oktober
Publisher : SOSEK : Jurnal Sosial dan Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/sosek.v2i2.98

Abstract

Banyaknya perusahaan memasuki pasar modal ini termasuk salah satunya perusahaan Blue Chip tergolong perusahaan memiliki saham unggulan dikenal dengan LQ-45. Tujuan penelitian ini adalah untuk mengetahui Pengaruh Receivable Turnover, Debt to Asset Ratio, Current Ratio dan Firm Size Terhadap Net Profit Margin Pada Perusahaan Blue Chip yang terdaftar di Bursa Efek Indonesia Periode 2017-2019. Pendekatan kuantitatif yang mengolah data statistik dengan menggunakan regresi linier berganda. Jenis penelitian kuantitatif dengan sifatnya hubungan sebab akibat. Populasi penelitian ini adalah 45 Perusahaan Blue Chip yang terdaftar di Bursa Efek Indonesia Periode 2017-2019. Sampel sebanyak 28 perusahaan. Hasilnya Receivable Turnover tidak berpengaruh Terhadap Net Profit Margin Pada Perusahaan Blue Chip yang terdaftar di Bursa Efek Indonesia Periode 2017-2019. Debt to Asset Ratio tidak berpengaruh Terhadap Net Profit Margin Pada Perusahaan Blue Chip yang terdaftar di Bursa Efek Indonesia Periode 2017-2019. Current Ratio tidak berpengaruh Terhadap Net Profit Margin Pada Perusahaan Blue Chip yang terdaftar di Bursa Efek Indonesia Periode 2017- 2019. Firm Size berpengaruh Terhadap Net Profit Margin Pada Perusahaan Blue Chip yang terdaftar di Bursa Efek Indonesia Periode 2017-2019. Receivable Turnover, Debt to Asset Ratio, Current Ratio dan Firm Size berpengaruh Terhadap Net Profit Margin Pada Perusahaan Blue Chip yang terdaftar di Bursa Efek Indonesia Periode 2017-2019.
The Effect of Liquidity, Working Capital and Operational Costs on Profitability of Trading Companies Registered in Indonesia Stock Exchange 2013-2015 Thomas Firdaus Hutahaean
Journal of Research in Business, Economics, and Education Vol. 2 No. 4 (2020): August
Publisher : Kusuma Negara Business School

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Abstract

This study aims to examine and analyze the effect of liquidity, working capital and operational cost on profitability of trading companies listed on the Indonesia Stock Exchange in 2013-2015 period. The study used a quantitative approach, this type of research is quantitative descriptive by causal relationship. The populations of this study are all registered trading companies in Indonesia Stock Exchange consisting of 55 companies. Samples were drawn by 29 companies, by purposive sampling technique. The analytical method used in this research is multiple linear regression and classic assumption test to get a good regression model. The results of this study indicate that simultaneously liquidity, working capital and operating costs have a significant effect on profitability in trading companies listed on the Indonesia Stock Exchange in 2013-2015 period. Partially, liquidity and working capital have a positive and significant effect on profitability in trading companies listed on the Indonesia Stock Exchange in 2013-2015 period, while operating cost does not  have any effect on profitability. The conclusion of this research states that increase in liquidity and working capital will lead to an increase in profitability. The results obtained from the coefficient of determination of R2 value is 0.330, meaning that profitability variable variation can be explained by variations of variable of liquidity, working capital and operating expenses reaching up to 33% while the rest of 67% is explained by other independent variables.
The Effect of CAR, NPL, LDR, and BOPO On ROA in Banking Companies Listed in Indonesia Stock Exchange Period 2011 - 2016 Josua Stanley; Thomas Firdaus Hutahaean; Roma Uli Angriani Sinaga; Vita; Sonia
Journal of Research in Business, Economics, and Education Vol. 2 No. 5 (2020): October
Publisher : Kusuma Negara Business School

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Abstract

This test aims to determine how the influence of Capital Adequacy Ratio, Non Performing Loans, Loan to Deposit Ratio and Operating Expenses on Operational Income to Return On Assets. This type of research is quantitative research. The population of the banking sector is 23 companies, over a period of 6 years. The sample technique is purposive random sampling method. The results showed that partially the Capital Adequacy Ratio had a positive and insignificant effect on Return on Assets, Non Performing Loans and Operational Expenses on Operational Income had a negative and significant effect on Return on Assets, Loan to Deposit Ratio had a positive and insignificant effect on Return on Assets. The amount of variation in Return On Assets that can be explained by the independent variables used is 54.1% and 45.9% can be explained by other variables such as Cash Position, and others.
The Effect of Fundamental Variables and Sales Growth on Stock Prices in Wholesale Sub- Sector Companies Agustinus Zai; Melly Darniati Laia; Tri Muthia Ashri; Sastira Sugania; Thomas Firdaus Hutahaean
Journal of Research in Business, Economics, and Education Vol. 3 No. 3 (2021): June
Publisher : Kusuma Negara Business School

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Abstract

This study aims to explain the effect of Fundamental variables represented by Return on Assets (X1), Current Ratio (X3) Debt to Equity Ratio (X4) and Sales Growth on Stock Prices. with purposive sampling technique. This study uses secondary data with classical assumption test and multiple regression analysis. The results showed that simultaneously the fundamental variables represented by Return on Assets (X1), Current Ratio (X2), Debt to Equity ratio (X3) and Sales Growth (X4) had a significant and significant effect on stock prices. Partially, the mental fund variable represented by Return on Assets has a significant and significant effect on stock prices. While the mental fund variables represented by the Current Ratio, Debt to Equity Ratio and Sales Growth partially have no effect and are not significant to stock prices. The Coefficient of Determination (R2) value of Adjusted R Square is 0.403 (40.3%). So the influence of the fundamental variables represented by Return On Assets (X1), Current Ratio (X2), Debt to Equity ratio (X3) and Sales Growth (X4) on stock prices is 40.3%. The remaining 59.7 percent is influenced by other variables not examined in this study.
The Effect of Total Assets, Earning Management and Debt to Equity Ratio on Return on Investment in Infrastructure, Utility and Transportation Companies Listed in Indonesia Stock Exchange 2012-2015 Period Thomas Firdaus Hutahaean
Journal of Business, Management, & Accounting Vol. 2 No. 2 (2020): September
Publisher : Kusuma Negara Business School

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Abstract

The objective of the study was to examine and analyze the effect of total asset turnover, earnings management and debt to equity ratio on Return on Investment in listed in the Indonesia Stock Exchange Infrastructure, Utility and Transportation Companies in the period of 2012-2015. The research approach used is quantitative analysis. This type of research is quantitative descriptive research. The study population was the Financial Statements of 46 Infrastructure, Utility and Transportation Companies which the Indonesia Stock Exchange in the period of 2012-2015. The sample of this study were 8 Infrastructure, Utility and Transportation Companies. Before the regression model is used to test hypotheses, the model has been previously tested for classical assumptions. Classical assumption tests are carried out include: autocorrelation test, heteroscedasticity test, and multicollinearity test. The test results that become the conclusion of this study stated that total assets turnover was not significantly affect Return on Investment in the Indonesian Stock Exchange in the period of 2012-2015 in Infrastructure, Utility and Transportation Companies. Earnings management had a significant effect on Return on Investment on Infrastructure, Utility and Transportation Company of the Indonesia Stock Exchange in the period of 2012-2015. Debt to equity ratio has no significant effect on the Return on Investment of the Indonesian Stock Exchange in the period of 2012-2015. Total asset turnover, earnings management and debt to equity ratio have a significant and significant impact on the Return on Investment of the Indonesia Stock Exchange in the period of 2012-2015 Infrastructure, Utility and Transportation Companies.
Effect of Independence, Professionalism and Experience on Audit Quality Chintya Noverini; Thomas Firdaus Hutahaean; Aurelie Gustylia; Aprilla Veronica; Eric Gunawan
Journal of Business, Management, & Accounting Vol. 2 No. 2 (2020): September
Publisher : Kusuma Negara Business School

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Abstract

This study aims to examine and analyze the influence of independence, professionalism, and experience on audit quality in the city of Medan. This research was conducted with a population and samples taken with saturated techniques which used the entire population as a sample. This study uses a questionnaire distribution technique. The data analysis model uses multiple linear regression, validation test, reliability test, normality test, multicolonierity test, and others to get the desired results assisted by the SPSS program. The results of the research on independence and experience have a significant effect on audit quality at KAP in Medan city, while professionalism does not have a significant effect on audit quality in KAP in Medan city.
Analysis Of Factors Affecting The Distribution Of People's Business Loans For The 2012-2020 Period Thomas Firdaus Hutahaean; Carissa Komalasari; Inka Amelia Br Ambarita; Cynthia Tanika
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i3.2991

Abstract

The country's economy is significantly assisted by banks because, as an institution, they facilitate the transfer of money in the form of deposits and loans to a large number of individuals. Most bank operations involve providing loans to local businesses and the general public. Inflation, interest rates, Gross Regional Domestic Product (GRDP), Non Performing Loans (NPL), and Capital Adequacy Ratio (CAR) are just a few examples of challenges faced by the business world in the lending process. This study is to assess the impact of factors such as inflation, interest rates, gross domestic product (GDP), non-performing loans (NPL), and credit availability on the distribution of People's Business Credit from 2012 to 2020. A quantitative approach has been taken for this study. This is known as the study of causal relationships between events. Indonesia Stock Exchange, there are 43 banking and financing companies listed between 2012 and 2020. In the period 2012-2020, the Indonesia Stock Exchange listed 23 banks. By using multiple linear regression test, the data were found. Based on the results of this data search, inflation has no effect on the company's lending for the 2012-2020 period. Interest rates have no influence on the distribution of KUR from 2012 to 2020. GRDP has an impact on the allocation of business loans during the period 2012-2020. For the period 2012-2020, non-performing loans did not have much influence on the distribution of People's Business Credit. CAR affects the company's credit distribution between 2012 and 2020. For the period 2012-2020 the distribution of People's Business Credit is influenced by inflation, interest rates, GRDP, NPL, and CAR.
Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Opini Audit terhadap Audit Delay Irena Dewi; Jeffin Utomo; Thomas Firdaus Hutahaean
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4671

Abstract

This study aims to see how company size, profitability, solvency and audit opinion affect audit delay for infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. This research method is quantitative descriptive. Purposive sampling was used in this study, and a sample of 16 companies was obtained. Descriptive statistics, classical assumption tests, and multiple and simple linear regression analysis were all used in the data analysis. The results showed, a) firm size (X1) to audit delay has a significant value of 0.001 and a regression coefficient of 85.384; b) profitability (X2) on audit delay has a significant value of 0.249 and a regression coefficient of -1709.575; c) solvency (X3) on audit delay with a significant value of 0.708 and a regression coefficient of 27.319; d) audit opinion (X4) on audit delay with a significant value of 0.858 and a regression coefficient of 239.478; e) company size, profitability, solvency, and audit opinion on audit delay has a significant value of 0.015 and a coefficient of determination of 0.104. In conclusion, firm size (X1) has a significant effect on audit delay, profitability (X2) has no significant effect on audit delay, solvency (X3) has no significant effect on audit delay, audit opinion (X4) has no significant effect on audit delay, and firm size , profitability, solvency, and audit opinion have a significant effect on audit delay Keywords: Audit Delay, Audit Opinion, Profitability, Solvency, Company Size
Financial Literacy for Youth at Vocational School of Accounting Department of Pab 8 Sampali Percut Sei Tuan District, Serdang Regency, North Sumatera Bayu Wulandari; Herlin Munthe; Maya Sabirina Penggabean; Jessi Charina Sembiring; Thomas Firdaus Hutahaean; Ribka Sari Butar-Butar
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v4i1.2422

Abstract

Community service activities at SMK PAB 8 Sampali, Percut Seituan District, district. Deli Serdang North Sumatra aims to increase the understanding of financial literacy in students of SMK PAB 8 Sampali. This is done because financial literacy is very high important to understand and apply in life, be one of the six basic literacy. The goal is that every student of SMK PAB 8 Sampali, Percut Seituan District, Kab. Deli Serdang North Sumatra has an understanding of financial literacy that can be used not only now, but even after they work in the household. The method used is socialization by providing motivation with lectures and discussions in the form of question and answer sessions. The results revealed that financial literacy is still a new knowledge for some students. Even though financial literacy is very influential positive financial behavior and financial management itself. By following This activity, they hope will be able to increase financial literacy, and impact on good financial management and avoid various crimes finance. In this case conducting presentations with various themes related to finance including (1). understanding of basic financial reporting concepts, (2) excellent service in the banking world, (3). saving in generation Z, (4). the importance of investing at a young age, (5). digital capital market financial investment, (6) investment (mutual funds). In the implementation carried out / students enthusiastically in the process of implementing students and at the end with a question and answer process.
Pengaruh Struktur Modal, Likuiditas, Profitabilitas, Firm Size Dan Kepemilikan Institusional Terhadap Nilai Perusahaan Pada Perusahaan Subsektor Retail Trade Di BEI Periode 2017-2021 Thomas Firdaus Hutahaean; Cynthia Cynthia; Sabrina Sabrina; Lydia Lydia; Hotma Mentalita
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (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.v6i2.6432

Abstract

In order to ascertain how the company value in the retail trade company subsector on the IDX will change over the 2017–2021 period depending on variables such as capital structure, liquidity, profitability, firm size, and institutional ownership is the aim of this study. The population of this study is the Retail Trade sub-sector companies on the IDX totaling 30 companies. Six companies were included in the study sample because they applied a purposive sampling technique. The statistical method applied in this study is multiple linear regression analysis. The data shows that institutional ownership, liquidity, and capital structure are influencing factors, while profitability and firm size have little effect on firm value. Moreover, it simultaneously confirms that factors such as institutional ownership, liquidity, profitability, firm size, and capital structure all have a large impact on firm size. Keywords: Capital Structure, Liquidity, Profitability, Firm Size, Institutional Ownership, Firm Value
Co-Authors Agustinus Zai Aprilla Veronica Aurelie Gustylia Bayu Wulandari Butar Butar, Ribka Sari Carissa Komalasari Chintya Noverini Cynthia Cynthia Cynthia Tanika Eric Gunawan Herlin Munthe Hotma Mentalita Inka Amelia Br Ambarita Irena Dewi Jeffin Utomo Jessi Charina Sembiring Jhon Lismart Benget. P. Josua Stanley Lela Ayu Kristina Pakpahan Lydia Lydia Maya Sabirina Penggabean Melly Darniati Laia Namira Ufrida Rahmi Nazli Fahada Nurhasanah Lumban Batu Putri Masriulina Sianturi Ribka Greita Sihombing Roma Uli Angriani Sinaga Romestika Romestika Sabrina Sabrina Sastira Sugania Sonia Sulaiman Nasution Tiurma Monica Lumban Gaol Tri Muthia Ashri Vita