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All Journal Jurnal Ekonomi Journal The Winners MODUS-Jurnal Ekonomi dan Bisnis Binus Business Review SEEIJ (Social Economics and Ecology International Journal) Jurnal ULTIMA Accounting BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Ilmu Manajemen dan Akuntansi Terapan Community Development Journal: Jurnal Pengabdian Masyarakat Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Industrial Research Workshop and National Seminar Journal of Accounting Research, Organization and Economics (JAROE) Balance: Jurnal Akuntansi, Auditing, dan Keuangan Jurnal Pengabdian Masyarakat Inovasi Indonesia

Rosinta Ria Panggabean

Accounting Department, Faculty Of Economics And Communication, Bina Nusantara University

Author-ID : 530227

Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Mechanical Engineering Public Health Social Sciences Other

Published : 46 Documents Claim Missing Document

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Factors affecting profitability: Evidence from Indonesia and Malaysia Joshua Syukran Taruli; Rosinta Ria Panggabean
Prosiding Industrial Research Workshop and National Seminar Vol 10 No 1 (2019): Prosiding Industrial Research Workshop and National Seminar
Publisher : Politeknik Negeri Bandung

This study was conducted to examine factors affecting the profitability of companies listed on Indonesia Stock Exchange and Bursa Malaysia. The factors tested were activity, liquidity and corporate governance. Methodology: The population of this study includes all property and real estate companies listed on Indonesia Stock Exchange and Bursa Malaysia within the period of 2013-2017. The research used purposive sampling method and obtained 37 sample companies. Multiple regression analysis method was used in this research. The results show that in Indonesian companies, activity and liquidity have significant effect on ROE, while Corporate Governance have no effect on Return on Equity. The results in Bursa Malaysia show that activity and Corporate Governance (Board Independence) have a positive and significant effect on Return on Equity. Meanwhile, Liquidity and Board Size have no effect on ROE. Value: This study developed previous research by adding corporate governance variables.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015 Heru Prasetyo; Rosinta Ria Panggabean
Prosiding Industrial Research Workshop and National Seminar Vol 10 No 1 (2019): Prosiding Industrial Research Workshop and National Seminar
Publisher : Politeknik Negeri Bandung

Tujuan penelitian ini ialah untuk mengetahui faktor-faktor yang mempengaruhi kebijakan dividen pada perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data panel dengan jumlah sampel yang diambil sebanyak 118 perusahaan dalam kurun waktu 3 tahun (2013-2015) dengan metode purposive sampling. metode analisis yang digunakan pada penelitian ini adalah analisis regresi data panel. Berdasarkan hasil analisis yang dilakukan ditemukan bahwa kepemilikan institusional dan leverage berpengaruh negatif dan signifikan terhadap kebijakan dividen sedangkan ukuran perusahaan berpengaruh positif dan signifikan terhadap kebijakan dividen. Earning per share tidak berpengaruh terhadap kebijakan dividen. Pengujian secara simultan keempat variabel ini mempunyai pengaruh terhadap kebijakan dividen.

Factors Influencing the Adoption of Mobile Payment Method among Generation Z: the Extended UTAUT Approach Triasesiarta nur; Rosinta Ria Panggabean
Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021
Publisher : Universitas Syiah Kuala

Objective– Rapid advances in financial technology have tremendously changed both the way of life and the way of doing business over recent decades. The ubiquitous usage of the internet is fostering new forms of enterprise. Mobile payment is a new way to conveniently and effectively conduct financial transactions through digital platforms. This study analyzes the factors influencing the adoption of mobile payments as a method of payment utilized by Generation Z. Generation Z represents the successor of the generation of our society and the generation that interacts the most with internet technology. Design/methodology– Using the Extended Unified Theory of Acceptance and Use of Technology (UTAUT) model, this study sampled 100 respondents of Generation Z from Jakarta and surrounding areas (JABODETABEK) and further analyzed using the Partial Least Square-Structural Equation Model (PLS-SEM). Results – The results show that factors relating to Performance Expectancy, Social Influences, Facilitating Condition, Perceived Enjoyment, and Trust significantly affect the Behavioral Intention to use mobile payments to conduct online transactions. Effort Expectancy shows no significant effect. Contribution – This study provided the evidence about the factors influencing the Generation Z’s intention behavior to adopt mobile payment technology as a tool in online purchasing, using the extended UTAUT model. This stems from extended UTAUT and applies it to explore how the Behavioral Intention of Generation Z in adopting mobile payment technology.

PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Olvi Rahmadani; Rosinta Ria Panggabean
Modus Vol. 33 No. 2 (2021): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v33i2.4668

ABSTRACT A company will always attempt to reach its goal by increasing its efficiency and effectiveness. One of the ways to achieve the goal is by improving its intellectual capital, good corporate governance and financial performance. This study was conducted with the aim of finding empirical evidence about the effect of intellectual capital and good corporate governance on firm’s financial performance measured by Return on Assets (ROA) and Return on Equity (ROE) in the consumer goods sector listed on Indonesia Stock Exchange in the period of 2014-2018. The sample used in this study was 23 companies that met several criteria. The data analysis technique used is multiple regression analysis. The results of hypothesis testing show that intellectual capital positively affected firm’s financial performance. In contrast, good corporate governance did not affect positively firm’s financial performance. Keywords: intellectual capital; good corporate governance; Return on Assets (ROA); Return on Equity (ROE) ABSTRAK Perusahaan akan selalu berupaya untuk mencapai tujuannya dengan meningkatkan efisiensi dan efektivitas perusahaan. Salah satu upaya dalam mencapai tujuan adalah dengan meningkatkan intellectual capital, good corporate governance, dan kinerja keuangan perusahaan. Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris mengenai pengaruh intellectual capital dan good corporate governance terhadap kinerja keuangan perusahaan yang diukur dengan Return on Assets (ROA) dan Return on Equity (ROE) pada sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Sampel yang digunakan dalam penelitian ini adalah sebanyak 23 perusahaan yang memenuhi beberapa kriteria. Analisis data yang digunakan adalah analisis regresi berganda. Hasil dalam penelitian ini menunjukkan bahwa intellectual capital memiliki pengaruh positif terhadap kinerja keuangan. Sebaliknya, good corporate governance tidak berpengaruh positif terhadap kinerja keuangan perusahaan. Kata kunci: intellectual capital; good corporate governance; Return on Assets (ROA); Return on Equity (ROE)

PENGARUH CSR DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN Wibisono, Edwin; Panggabean, Rosinta Ria
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 16 No. 1 (2019): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v16i1.1287

The purpose of the study is to know the relationship between the independent variables CSR and VAIC (Intellectual Capital) on the dependent variable, which is financial performance measured by using ROA, ROE, PER, and EPS. This study took the data of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. There were 152 manufacturing companies, and after making sample selections, there were 115 companies left. In analyzing the statistics data of this research, the author uses the Eviews application program. The results showed that the significant effect only occurred on the independent variable VAIC on the EPS dependent variable. It was suggested that companies should pay more attention to and maximize intellectual capital owned, and pay more attention to CSR more seriously.

PENGARUH STRUKTUR MODAL, PROFITABILITAS, LEVERAGE DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN Nathanael, Roy Fredirick; Panggabean, Rosinta Ria
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 17 No. 2 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i2.2262

One of the decisions to increase investor’s trust and prosperity is to increase the firm value. The firm value is the investor's perception of the success rate of a company that is often associated with stock prices. By increasing trust in investors, the firm value in a company will increase. The purpose of this study is to determine the effect of capital structure, profitability, leverage, and growth opportunity on the firm value. This study took a sample based on the purposive sampling method in the secondary sectors on the Indonesia Stock Exchange in 2014 - 2018. The number of samples obtained was 41 companies. The analysis technique used in the study is the classic assumption test and panel data regression analysis. The results of this study indicate that capital structure had a significant influence on the firm value, whereas profitability, leverage, and growth opportunity did not significantly influence the firm value.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v16i1.1287

Factors Affecting Capital Structure And Stock Prices Of Agricultural And Mining Companies Gracia, Ivena; Panggabean, Rosinta Ria
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 1 No. 2 (2019): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v1i2.10

The purpose of this study was to analyze the influence of business risk, asset growth, sales growth, earning per share, and asset structure to capital structure and share price. This study involved mining and agriculture companies listed on IDX within the period of 2010-2017. The analysis employed eViews 9. Based on the hypothesis testing, it was found that that business risk, sales growth, and asset structure do not have a significant effect on capital structure. However, asset growth has a significant influence. Furthermore, sales growth and EPS do not have a significant effect on share price, but the asset structure has a significant influence. This research is a development of previous research by adding earnings per share as an independent variable and covering the period 2010 - 2017 in order to show the most actual conditions. Company management can make the results of this study a consideration in determining the optimal capital structure. This study only examined the mining and agricultural sectors on the Indonesian stock exchange.

PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KUALITAS AUDIT, KEPEMILIKAN MANAJERIAL DAN DIVIDEND PAYOUT RATIO TERHADAP PERATAAN LABA Rahmini, Restu; Panggabean, Rosinta Ria
Ultimaccounting Jurnal Ilmu Akuntansi Vol 11 No 2 (2019): Ultimaaccounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v11i2.1462

Abstract The purpose of this study is to analyse the influence of the Independent Board of Commissioners, Audit Committee, Audit Quality, Managerial Ownership and Dividend Payout Ratio on income smoothing and company size as a control variable. The sample in this study are Property and Real Estate sector companies listed on the Indonesia Stock Exchange (BEI) and Bursa Malaysia (KLSE) in 2014-2017. This study used purposive sampling method, logistic regression analysis, and classic assumption test. Income smoothing can be measured using dummy variables. The results of the analysis show that the variables that affect income smoothing on the Bursa Malaysia are managerial ownership and control variables, namely the size of the companies listed, while the Independent Board of Commissioners, Audit Committee, Audit Quality, managerial ownership, Dividend Payout Ratio and company size have no effect on income smoothing on the Indonesia Stock Exchange securities.

Pengaruh Tata Kelola Perusahaan, Ukuran Perusahaan, Profitabilitas, dan Peluang Pertumbuhan pada Relevansi Nilai dari Penghasilan Akuntansi - Sebuah Studi di Bursa Efek Indonesia Putri, Surinastiti Eka; Panggabean, Rosinta Ria
Ultimaccounting Jurnal Ilmu Akuntansi Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i2.1702

Capital market serves as an alternative financing-wise and as a means investment-wise. Relevance of accounting information comes out as profound to investors as can be observed within the financial statements of a company. The aim of this study was to figure out the effects of corporate governance, firm size, profitability, and growth opportunities on the value relevance of accounting earnings. The present research used a quantitative method and secondary data in the form of annual reports, and the objects hired were 22 companies listed on the LQ45 index (August of 2018–January of 2019) of the Idonesia Stock Exchange for the period 2015–2017. Analysis was conducted by a descriptive statistical method. The results obtained showed that the variable profitability, which was measured on return on asset, affected the value relevance of accounting earnings, while the variables good corporate governance, firm size, and growth opportunities did not affect the value relevance of accounting earnings. Companies' management is advocated to optimize the management of the assets in place as it was found in this research that return on asset had an effect on earnings response coefficient. This is necessary so that the companies are able to generate earnings response coefficients to which investors can respond positively. Keywords: Earnings Response Coefficient, Firm Size, Good Corporate Governance, Growth Opportunities, Indonesia, Return On Asset

Co-Authors Abigail Andriana Agustinus Winoto Andriana, Abigail Armanto Witjaksono Evi Steelyana Evi Steelyana, Evi Fransisca Hanita Rusgowanto Gainau, Paskanova Christi Gracia, Ivena Heru Prasetyo Ismi Fathia Rachmi Ivena Gracia Joshua Syukran Taruli Kriswanto Kriswanto Lidiyawati Lidiyawati Lidiyawati Lidiyawati Lucia, Lucia Lucia, Lucia Muhamad Septian Nana Wulansari Kusumaningsih Nana Wulansari Kusumaningsih, Nana Wulansari Nathanael, Roy Fredirick Nathania Nathania, Nathania Novita Novita Novita Novita Nur, Triasesiarta Nuraini Sari Nuraini Sari, Nuraini Olvi Rahmadani Putri, Surinastiti Eka Rahmadani, Olvi Rahmini, Restu Ratih Nugrahati Pratiwi Ratih Nugrahati Pratiwi, Ratih Nugrahati Ria Silviani Ria Silviani, Ria Rio Novianto Rossi Rio Novianto Rossi, Rio Novianto Rusgowanto, Fransisca H Septi Wifasari Septian, Muhamad Septian, Muhamad Surinastiti Eka Putri Triana Meirnarsih Triasesiarta Nur Triasesiarta nur Wibisono, Edwin WINNY GRANDIS

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