Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Mantik Enrichment : Journal of Management
David Yanto Daniel Mahulae
Universitas Sisingamangaraja XII Tapanuli
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Effect of Earnings Aggressiveness and Income Smoothing on Firm Value with Good Corporategovernance as a Moderating Variable in Pharmaceutical Companieson The Indonesia Stock Exchange David Yanto Daniel Mahulae
Jurnal Mantik Vol. 5 No. 2 (2021): Augustus: 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/jurnalmantik.Vol5.2021.1427.pp971-980

Abstract

Earnings Aggressiveness and Income Smoothing on the Value of Pharmaceutical Companies on the Indonesia Stock Exchange (2) analyzes whether Good Corporate Governance can be a moderating variable of the effect of Earnings Aggressiveness and Income Smoothing on the Value of Pharmaceutical Companies on the Indonesia Stock Exchange. This is done to prove that the existence of a company in the Capital Market in the eyes of investors does not only stop at focusing on achieving high profits as a benchmark for the financial performance of a company's operational activities, but also must be able to provide welfare for shareholders/principals as owners of capital, This indicator is one of the assessments of how far the progress of a company, especially for companies listed on the Indonesia Stock Exchange. This study focuses on the company's performance in generating operating profit and its relationship with the value of the company.The sampling technique used is purposive sampling method where a sample of 6 companies was obtained for the research period 2010-2015. The tests carried out in this study were the classical assumption test (normality test, multicollinearity test, heteroscedasticity test and auto correlation test), analytical method using multiple linear regression analysis with Moderate Regression Analysis model and to test the hypothesis used t test, f test, and determination test.The results of statistical tests show that partially and simultaneously Earnings Aggressiveness and Income Smoothing have a negative effect on the value of pharmaceutical companies on the Indonesia Stock Exchange, Good Corporate Governance cannot be a moderating variable of the effect of Earnings Aggressiveness and Income Smoothing on the value of pharmaceutical companies on the Indonesia Stock Exchange.
Evaluation of Internal Quality Audit Procedures for ISO 9001:2008 Submissions at Casablanca Club David Yanto Daniel Mahulae
Enrichment : Journal of Management Vol. 11 No. 2 (2021): May: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.531 KB)

Abstract

The purpose of this study was to find out how the procedures and effectiveness of internal quality audits for submitting ISO 9001: 2008 certificates to companies. To be able to achieve the writing of this research, it cannot be denied that data and information are important factors. To obtain the data and information needed in this study, the authors collect data and information through research or research activities. The research method used is descriptive analysis method, which is a research method carried out by collecting, presenting, and analyzing company data based on existing facts with data collection techniques such as field studies, interviews, observations, and library research. Based on descriptive analysis of the research, the following results were obtained: a) Internal quality is a means to achieve a score determined by external parties, b) Internal quality audits have been carried out properly by auditing every existing department, c) Companies measure quality audit performance internally, namely by the actions taken by each personnel in their respective departments on any existing findings where after the action a management review is carried out.
Co-Authors