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The Effect of Financial Performance on Stock Return in Coal Mining Companies Registered in Indonesia Stock Exchange Rony Marthin Sitohang; Iman Sofian Suriawinata; Rimi gusliana
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01
Publisher : BPJP - STEI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1465.115 KB) | DOI: 10.36406/ijbam.v2i2.598

Abstract

Abstract—This study aims to examine the effect of profitability, liquidity, asset structure, and company size on the capital structure of mining companies in this study aims to examine whether there is an influence of the current ratio, debt to equity ratio, total asset turnover and return on assets on stock returns on the company coal mining which is listed on the Indonesia Stock Exchange (IDX). This study uses a comparative research type, which is measured using a method of multiple linear regression based on the Eviews 11 program. The population of this study is coal mining companies listed on the Indonesia Stock Exchange (BEI) in 2013 to 2017. The sample is determined based on the method purpose sampling, with a total sample of 19 coal mining companies so that the total observations in this study were 95 observations. The data used in this study are secondary data. Data collection techniques use the method of documentation through the official website of IDX: www.idx.co.id, www.investing.com and www.sahamok.com. Hypothesis testing using t test. The results prove that CR, DER and ROA affect the coal mining company hospitals listed on the Indonesia Stock Exchange in the 2013-2017 period. While TATO has no effect on the coal mining company hospitals listed on the Indonesia Stock Exchange in the 2012-2017 period.
EFFECT OF SALES PROFITABILITY AND GROWTH ON STOCK PRICE Siti Nuridah; Rony Marthin Sitohang; Ari Sarah Sofura; Elda Sagitarius
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

This study aims to examine the effect of ROE and sales growth on stock prices (Case Study in Manufacturing Companies in the Consumer Goods Industry Sub Sector Listed on the IDX in 2019-2021). The research sampling technique uses a purposive sampling technique with the following criteria: (1) Manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. (2) Manufacturing companies in the consumer goods industry sector which display annual financial reports for the 2019-2021 period. (3) Manufacturing companies in the consumer goods sector that have complete data and information needed for research during 2019-2021. (4) Manufacturing companies in the consumer goods sector that have non-negative net profits during 2019-2021. The analytical method used is multiple linear regression, hypothesis testing using the t-test to test the partial regression coefficients and the F-test to test the simultaneous coefficients. In addition, the variables have also been tested using the classical assumption test. The research results on the t-test show that the variable Return On Equity (ROE) partially has no significant effect on stock prices. While Sales Growth partially has a positive and significant effect on stock prices. The results of the F test show that the variable Return On Equity and sales growth simultaneously have a positive and significant effect on stock prices. The regression estimation results show that the predictive ability of all independent variables on stock prices is 10.8%, while other factors outside the study influence the remaining 89.2%.
Analysis Regulation Accountability of Hajj Fund Governance Siti Nuridah; Rony Marthin Sitohang; Tasrip Tasrip; Muammar Taufiqi Lutfi Mustofa; Muhammad Naufal Majid
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i5.297

Abstract

Hajj fund governance is an important aspect in maintaining the integrity and transparency of Hajj fund management. This research aims to examine regulations governing accountability in the governance of Hajj funds using the literature study method. This article involves a review of various literature sources such as journals, books, and related publications. In this study, various regulations will be revealed that have been implemented to increase accountability in the governance of Hajj funds. Apart from that, this research will also highlight the challenges and opportunities faced in accountability of these regulations. The results of this research explain that regulations governing accountability in the governance of Hajj funds have been implemented in Indonesia. These regulations include laws, regulations of the minister of religion, and decisions of the minister of religion which aim to increase transparency and accountability in the management of Hajj funds as well as regulatory accountability in the governance of Hajj funds facing challenges, including effective supervision, risk management, sustainability and regulatory updates, as well as active role of related institutions. It is hoped that it can provide a better understanding of the accountability regulations for Hajj fund management and its contribution to improving the management of Hajj funds.
Pengaruh Upah Minimum Regional (UMR) dan Jumlah Penduduk Terhadap Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan Siti Nuridah; Rony Marthin Sitohang; Ririn Sri Puspitasari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3724

Abstract

As Indonesian citizens, the community has the right to the entire contents of the land and buildings. The management of the land (land) and buildings is fully handed over to the state to fulfill the people's welfare. The state needs money to manage the land (land) and buildings. The costs required for this management come from state revenues, one of which comes from taxes. Therefore, taxpayers are expected to be aware of the taxes they pay. Judging from the research data, the Bekasi District Minimum Wage starts from 2017 to 2021 and continues to increase. The population in Bekasi Regency in 2017 decreased in 2018 and then increased from 2018 to 2021. Realization of Rural and Urban Land and Building Tax (PBB P2) in Bekasi Regency from 2017 to 2021 has increased. This study aims to determine the magnitude of the influence of the Regional Minimum Wage (UMR) and Population together on Rural and Urban Land and Building Tax Receipts recorded at the Bekasi District Government Office. The data analysis method used is descriptive analysis method and analytical method quantitative. There is an influence between the District Minimum Wage (UMK) and Total Population together on Rural and Urban Land and Building Tax Revenue at the Bekasi District Government Office because the calculated F value (305.933) is greater than the F table value (2.95) so that H1 is accepted. District Minimum Wage (UMK) and Total Population together have a very strong positive effect (r value of 0.956) and have a contribution of 95.6% influence on Land and Building Tax Receipts in Rural and Urban Bekasi District Government Offices. While the remaining 4.4% is influenced by other factors.
Pengaruh Beban Pajak Tangguhan Dan Aset Pajak Tangguhan Terhadap Manajemen Laba Rony Marthin Sitohang
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5891

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Beban Pajak Tangguhan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2019-2021. Metode analisis data dalam penelitian ini adalah metode analisis Deskriptif dan metode analisis kuantitatif. Populasi dalam penelitian ini yaitu Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2019-2021. Purposive sampling dipilih sebagai teknik dalam pengambilan sampel. Sampel yang digunakan dalam penelitian ini berjumlah 37 perusahaan. Hasil penelitian ini menyatakan bahwa (1) Tidak terdapat pengaruh antara Beban Pajak Tangguhan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2019-2021, (2) Tidak terdapat pengaruh antara Aset Pajak Tangguhan terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021.