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FAKTOR RASIO KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BEI Nicholas Edric Wirawan; Tiorika Nababan; Arie Pratania Putri; Valensia Ong; Sella Hilda; Alistraja Dison Silalahi
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.5009

ABSTRACT This study aims to find important financial ratio factors such as profitability, solvency, liquidity, and other financial ratios that have a significant effect on the return (Return of Shares) of a company in the food and beverage sector for the 2017-2021 period listed on the Indonesia Stock Exchange. The research method uses quantitative descriptive with a quantitative approach to examine population data or samples in the form of numbers with statistics as a measuring tool and testing research hypotheses. The research data comes from the annual report listed on the Indonesia Stock Exchange. The population collected is 15 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. With the selection with Purposive Sampling Technique, 8 companies were obtained with a total of 40 samples. The results of this study show that the sample tested does not have a significant effect on the rate of return (Stock Return) of a company. Keywords: Financial Ratios, Stock Return, Profitability, Solvability, Liquidity

Pengaruh Profitabilitas Terhadap Harga Saham dengan Ukuran Perusahaan Sebagai Variabel Moderating Pada Perusahaan Sektor Food And Beverage Di Bursa Efek Indonesia 2020-2022 Purba, Melfrianti Romauli; Sitorus, Paskah Ria; Andari, Ayu; angelia, nia; Nababan, Tiorika
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 5 No. 2 (2024): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v5i2.4727

The Indonesian capital market consists of several sectors, including the food and beverage sector. Until now, there has been no research focused on manufacturing companies in that sector. The method employed in this study is associative quantitative research. Data collection is conducted by accessing financial statement documents from www.idx.co.id for the period 2020-2022. For data analysis, the researcher uses methods such as multiple linear regression, coefficient of determination, t-test, and F-test. The research sample comprises 31 companies with data spanning 3 years, selected through purposive sampling. The findings indicate that the profitability ratio has a significant impact on stock prices, with company size acting as a moderator that moderates the influence of profitability on stock prices in Food and Beverage Sector Manufacturing Companies listed on the IDX in 2020-2022, amounting to 14.2%. The moderator variable can strengthen the impact of profitability variables on stock prices.

PENGARUH BUDAYA ORGANISASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. MARK DYNAMICS INDONESIA MEDAN Nababan, Tiorika; Sitorus, Syahrial; barus, Apriwati br
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 5 No. 2 (2024): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v5i2.4768

In the research conducted at PT. Mark Dynamics Indonesia Medan, the primary focus was to investigate the impact of organizational culture and job satisfaction on employee performance. The company, a foreign investment entity engaged in manufacturing ceramic gloves (hand former manufacturer), faced challenges related to the lack of organizational culture, particularly in terms of company values. The identified problem was reflected in employee turnover, indicating potential issues with job satisfaction. The research aimed to answer the formulated problem: "How is the effect of organizational culture and job satisfaction on employee performance at PT. Mark Dynamics Indonesia Medan?" The study employed several theories related to Human Resource Management, including Organizational Culture, Job Satisfaction, Performance, Organization, and Leadership. The research methodology used was a survey method with a descriptive quantitative approach, and the nature of the research was explanatory. Data collection involved interviews, questionnaires, and documentation studies. The data analysis method employed was multiple regression. The population of the research comprised all employees at PT. Mark Dynamics Indonesia Medan, totaling 95 employees. The study utilized a saturated sampling technique, involving all employees in the company as samples. The research findings supported the formulated hypotheses, indicating that both organizational culture and job satisfaction had positive and significant effects on employee performance. Additionally, job satisfaction emerged as the most dominant factor influencing employee performance. In summary, the study concluded that both organizational culture and job satisfaction, when considered simultaneously and partially, had a positive and significant impact on employee performance at PT. Mark Dynamics Indonesia. The insights from this research could be valuable for the company in addressing organizational culture issues and enhancing job satisfaction to improve overall employee performance and reduce turnover.

Contextualizing primary school teachersâ€™ perception of the parent-child relationship Saragih, Erikson; Hashim, Haida Umiera; Junaid, Ayesha; Nababan, Tiarnida; Nababan, Tiorika Mariana
Psikologia: Jurnal Pemikiran dan Penelitian Psikologi Vol. 19 No. 2 (2024): Psikologia: Jurnal Pemikiran dan Penelitian Psikologi
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/psikologia.v19i2.18797

The most crucial relationships for students' social and emotional development and wellbeing are those between parents and pupils. While there is a wealth of research on programs to enhance parent-child connections, few are designed for use by educators in early education and care settings. This study aims to describe teachers' comprehension of the parent-child relationship concerning social and emotional development, the teacher's role in fostering the parent-child relationship, and the forms of teacher support in the parent-child relationship. This research method is a qualitative descriptive study with a phenomenological design involving six school principals and twenty teachers at the elementary education level as research subjects. The results showed that early education teachers were reluctant to contact parents, although acknowledging the importance of parent-child interactions. Teachers tended to be unwilling to impart their knowledge to parents since it was primarily implicit and derived from observations and real-world experiences. Teachers want theoretical, supported evidence methods to deepen their understanding and enhance everyday activities that strengthen parent-child interactions. The results are crucial for creating a parent-child connection program led by educators for implementation in educational and childcare facilities. A comprehension of educators' regular practices, their function in promoting parent-child connections, and children's social and emotional development should be explored to guide the creation of an educator program. These results are crucial for creating a parent-child connection program developed by educators for use in educational and childcare settings.

FAKTOR RASIO KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BEI Wirawan, Nicholas Edric; Nababan, Tiorika; Putri, Arie Pratania; Ong, Valensia; Hilda, Sella; Silalahi, Alistraja Dison
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.5009

ABSTRACT This study aims to find important financial ratio factors such as profitability, solvency, liquidity, and other financial ratios that have a significant effect on the return (Return of Shares) of a company in the food and beverage sector for the 2017-2021 period listed on the Indonesia Stock Exchange. The research method uses quantitative descriptive with a quantitative approach to examine population data or samples in the form of numbers with statistics as a measuring tool and testing research hypotheses. The research data comes from the annual report listed on the Indonesia Stock Exchange. The population collected is 15 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. With the selection with Purposive Sampling Technique, 8 companies were obtained with a total of 40 samples. The results of this study show that the sample tested does not have a significant effect on the rate of return (Stock Return) of a company. Keywords: Financial Ratios, Stock Return, Profitability, Solvability, Liquidity

Pengaruh Profitabilitas Terhadap Harga Saham dengan Ukuran Perusahaan Sebagai Variabel Moderating Pada Perusahaan Sektor Food And Beverage Di Bursa Efek Indonesia 2020-2022 Purba, Melfrianti Romauli; Sitorus, Paskah Ria; Andari, Ayu; angelia, nia; Nababan, Tiorika
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 5 No. 2 (2024): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v5i2.4727

The Indonesian capital market consists of several sectors, including the food and beverage sector. Until now, there has been no research focused on manufacturing companies in that sector. The method employed in this study is associative quantitative research. Data collection is conducted by accessing financial statement documents from www.idx.co.id for the period 2020-2022. For data analysis, the researcher uses methods such as multiple linear regression, coefficient of determination, t-test, and F-test. The research sample comprises 31 companies with data spanning 3 years, selected through purposive sampling. The findings indicate that the profitability ratio has a significant impact on stock prices, with company size acting as a moderator that moderates the influence of profitability on stock prices in Food and Beverage Sector Manufacturing Companies listed on the IDX in 2020-2022, amounting to 14.2%. The moderator variable can strengthen the impact of profitability variables on stock prices.

PENGARUH BUDAYA ORGANISASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. MARK DYNAMICS INDONESIA MEDAN Nababan, Tiorika; Sitorus, Syahrial; barus, Apriwati br
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 5 No. 2 (2024): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v5i2.4768

In the research conducted at PT. Mark Dynamics Indonesia Medan, the primary focus was to investigate the impact of organizational culture and job satisfaction on employee performance. The company, a foreign investment entity engaged in manufacturing ceramic gloves (hand former manufacturer), faced challenges related to the lack of organizational culture, particularly in terms of company values. The identified problem was reflected in employee turnover, indicating potential issues with job satisfaction. The research aimed to answer the formulated problem: "How is the effect of organizational culture and job satisfaction on employee performance at PT. Mark Dynamics Indonesia Medan?" The study employed several theories related to Human Resource Management, including Organizational Culture, Job Satisfaction, Performance, Organization, and Leadership. The research methodology used was a survey method with a descriptive quantitative approach, and the nature of the research was explanatory. Data collection involved interviews, questionnaires, and documentation studies. The data analysis method employed was multiple regression. The population of the research comprised all employees at PT. Mark Dynamics Indonesia Medan, totaling 95 employees. The study utilized a saturated sampling technique, involving all employees in the company as samples. The research findings supported the formulated hypotheses, indicating that both organizational culture and job satisfaction had positive and significant effects on employee performance. Additionally, job satisfaction emerged as the most dominant factor influencing employee performance. In summary, the study concluded that both organizational culture and job satisfaction, when considered simultaneously and partially, had a positive and significant impact on employee performance at PT. Mark Dynamics Indonesia. The insights from this research could be valuable for the company in addressing organizational culture issues and enhancing job satisfaction to improve overall employee performance and reduce turnover.

Influence Use Digital Payment Qris, And Financial Literacy on Gen Z's Consumptive Behavior Santa Oktaviana Sinaga; Tiorika Nababan; Ananda Anugrah Nasution
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7007

This study aims to analyze the influence of Digital Payment QRIS and Financial Literacy on the Consumptive Behavior of Generation Z at the Faculty of Psychology, Prima Indonesia University. The research employs an associative quantitative approach, collecting data through a Likert scale questionnaire distributed to 90 respondents selected using purposive sampling. The data were analyzed using multiple linear regression with SPSS. The findings indicate that Digital Payment QRIS has a positive and significant effect on consumer behavior, suggesting that the convenience and speed of digital transactions tend to increase impulsive buying among students. Conversely, Financial Literacy has a negative and significant effect on consumptive behavior, meaning that the higher the students' financial understanding, the lower their tendency to engage in consumptive behavior. Simultaneously, both variables contribute 94.5% to the consumptive behavior of Generation Z. These results highlights the importance of practical financial educational and mindful use of digital financial services to help students manage their spending more responsibly.

Pengaruh Etika Auditor, Profesionalisme, Independensi Auditor Dan Kompetensi Terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Di Kota Medan) Winny Wijaya; Waisnawi; Tiorika Nababan; Maduma Sari Sagala
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8572

Kualitas audit adalah tujuan penting yang ingin dicapai oleh auditor atas kegiatan audit yang dilakukan pada laporan keuangan organisasi. Auditor yang dapat menawarkan kualitas audit yang profesional serta dapat dipercaya sebagai dasar pilihan bagi pemilik perusahaan menjadi hal sangat penting untuk diprioritaskan dari tiap kegiatan audit yang dilakukan. Tujuan analis ini untuk memahami pengaruh dari etika auditor, profesionalisme, independensi auditor serta kompetensi auditor terhadap kualitas audit di KAP Kota Medan. Dengan populasi berupa pegawai kantor akuntan publik sejumlah 135 orang dari 23 KAP di Medan. Purposive sampling digunakan dalam proses pengambilan sampel, menghasilkan 86 jawaban. Studi berikut memakai data primer yang dihimpun dengan metoda studi pustaka dan survei. Analisa data dengan metoda regresi linear berganda, uji asumsi klasik serta uji hipotesis. Adapun temuan yang diperoleh yaitu etika auditor, profesionalisme, independensi auditor serta kompetensi auditor dengan parsial serta simultan mempengaruhi kualitas audit yang dihasilkan dengan positif serta signifikan. Terdapat keterkaitan yang sangat kuat antara etika auditor, profesionalisme, independensi auditor serta kompetensi auditor dengan kualitas audit. Besarnya persentase kualitas audit yang mencapai 66,2% dapat diinterpretasikan sebagai pengaruh dari variabel independen yang diteliti, sementara 33,8% sisanya dijabarkan oleh variabel lainnya tidak mencakup di kajian berikut.

PENGARUH RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER), AUDITOR SWITCHING DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2022 – 2024 Siti Annisah Setiawan Sinaga; Darni; Cindy Claudia Manalu; Evelyn; Tiorika Nababan; Ananda Anugrah Nasution
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47502

The Indonesia Stock Exchange (IDX) is vital in assisting companies in raising capital through the issuance of securities, in addition to providing a platform for investors. The IDX oversees and regulates the capital market, making sure that all trading is done fairly, efficiently, and transparently. The audit delays of food and beverage manufacturing companies listed on the IDX from 2022 to 2024 will be analyzed. Examples of such variables include business size, auditor change, debt-to-equity ratio, and return on assets. The study population comprised 56 companies, with a sample size of 168 observations. Audit delays were positively and significantly affected by return on assets and auditor change, whereas the debt-to-equity ratio exhibited a negative and insignificant impact. A robust negative correlation exists with company size. Return on assets, auditor change, debt-to-equity ratio, and company size exhibited positive and statistically significant impacts on audit delays in concurrent analyses.

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