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THE INFLUENCE OF CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN, NET INTEREST MARGIN, AND OPERATIONAL EFFICIENCY RATIO ON SHARE PRICES WITH RETURN ON ASSETS AS AN INTERVENING VARIABLES IN BANKING COMPANY LISTED ON THE IDX Hasibuan, Thezar Fiqih Hidayat
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to examine the effect of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non Performing Loans (NPL), Operational Efficiency Ratio (BOPO) on Return on Assets (ROA). Testing the effect of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non Performing Loans (NPL), Operational Efficiency Ratio (BOPO), Return on Asset (ROA) on Stock Prices. Test the effect of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non Performing Loans (NPL), Operational Efficiency Ratio (BOPO) on Stock Prices through Return on Assets (ROA) as an intervening variable . The object of this research is 44 banking companies listed on the Indonesia Stock Exchange from 2014-2018. The sample was selected using purposive sampling method, namely 25 companies. The analysis method used in this research is multiple linear regression analysis and path analysis. The results of this study indicate that the variable Net Interest Margin (NIM), Non Performing Loan (NPL), Operational Efficiency Ratio (BOPO) has a direct influence on the variable Return on Assets (ROA). Meanwhile, the variable Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) do not have a direct effect on the variable Return on Assets (ROA). The variable Net Interest Margin (NIM), Non Performing Loan (NPL), Operational Efficiency Ratio (BOPO), and Return on Asset (ROA) have a direct influence on the variable Stock Price. while the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) variables do not have a direct effect on the Share Price variable. The variable Net Interest Margin (NIM), Operational Efficiency Ratio (BOPO) has an influence on the variable Stock Price through the variable Return on Assets (ROA). Meanwhile, the variable Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) had no influence on the variable stock price through Return on Assets (ROA).
Pengaruh Persepsi Konsumen dan Brand Image Terhadap Keputusan Pembelian Killiney Coffee Shop di Kalangan Generasi Muda Kota Medan Riza Fanny Meutia; Thezar Fiqih Hidayat Hasibuan
Islamic Education Journal Volume 1 Issue 1 August 2022
Publisher : CV. Pusdikra Mitra Jaya

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Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh persepsi konsumen dan brand image terhadap keputusan pembelian pada killiney coffee shop di kalangan generasi muda Kota Medan baik secara parsial maupun secara simultan. Selanjutnya merumuskan kebijakan dan strategi yang tepat untuk diimplementasikan guna meningkatkan perusahaan. Penelitian ini dikategorikan sebagai penelitian kuantitatif dengan metode asosiatif dan menggunakan kuesioner sebagai instrumen penelitian.Populasi pada penelitian ini adalah generasi muda yang berusia 20-29 tahun yang berada di enam gerai yaitu; Killiney Coffee shop Tasbih,Killiney Coffee Shop Cemara Asri,Killiney Coffee Shop Sun Plaza,Killiney Coffee Shop Hermes Mall,Killieny Coffee Shop RS.USU,dan Killiney Coffee Shop RCW. Teknik pengambilan sampel menggunakan metode non probability sampling yaitu accidental sampling dengan jumlah sampel sebanyak 90 pelanggan.Metode yang digunakan untuk pengujian hipotesis dalam penelitian ini adalah metode regresi linier berganda. Berdasarkan penelitian yang telah dilakukan diperoleh bahwa elemen persepsi konsumen freshness,habitual facts, diffrent flavour, dan environtment of shop secara simultan berpengaruh signifikan terhadap keputusan pembelian pada Killiney Coffee Shop di kalangan generasi muda di Kota Medan. Brand image Killiney Coffee Shop memiliki tiga elemen yang terdiri dari merek mudah diingat,merek mudah dikenal,dan reputasi merek secara simultan berpengaruh signifikan terhadap keputusan pembelian pada Killiney Coffee Shop di kalangan generasi muda di Kota Medan. Dan keputusan pembelian yang terdiri dari attention,interest,expectation of desire, dan action berpengaruh secara parsial dan signifikan terhadap persepsi konsumen dan brand image Killiney Coffee Shop di kalangan generasi muda di Kota Medan.
AN ANALYSIS FACTOR THROUGH KAISER-MEYER- OLKIN: DISCLOSING AUDIT TENURE IN BANKING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE 2019 – 2022 Shabrina Tri Asti Nasution; Devi Ayu Putri; Thezar Fiqih Hidayat Hasibuan
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

The Indonesia Stock Exchange requires companies to submit annual financial reports. The purpose of this study is to reveal further the factors of a company's tenure audit on the company's financial statement reporting. Several indicators were used to assess this research, including (a) the length of relationship between companies in the banking sector and the number of years of inspection; (b) the number of years since the audit partner was audited; (c) number of partner auditor offices; (d) the period during which the audit firm changed auditors; and (e) the duration of the auditor's engagement. This study used a quantitative method with secondary data and then the data was analyzed using the Kaiser-Meyer-Olkin (KMO) dimension reduction with IBM SPSS 27 for windows.
Pengaruh Beban Kerja, Kepuasan Kerja, Dan Work Life Balance Terhadap Kinerja Karyawan Pt. Multimestika Daya Semesta Malvin Teddy; Elva Angelia Astakho; Fajar Rezeki Ananda Lubis; Thezar Fiqih Hidayat Hasibuan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): 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.v7i2.8964

Abstract

The purpose of this study was conducted in order to see the strong influence of workload, job satisfaction, and work life balance to employee performance. A hundred respondents were sampled and used simple random sampling techniques, as well as multiple linear analysis. Data was taken from interviews and filling out questionnaires. The calculation of H1 (Workload variable) is tcount (3.697) > ttable (1.985) and sig (0.000) < (0.05), has a positive and significant influence. The calculation of H2 (Job satisfaction variable) is tcount (3.704) > ttable (1.985) and sig (0.000) < (0.05), has a positive and significant effect. Calculation of H3 (Worklife balance variable) is tcount (3.697) > ttable (1.985) and sig (0.000) < (0.05), has a positive and significant effect. calculation of H4 (Workload variable, job satisfaction, work life balance) is Fhitung (210.395) > Ftabel (3.09) and sig (0.000) < (0.05), together have a positive and significant effect. Keywords: Workload, Job Satisfaction, Work Life Balance, Employee Performance
THE INFLUENCE OF WORK TRAINING, TEAMWORK, WORK MOTIVATION, AND WORK DISCIPLINE ON WORK PERFORMANCE AT PT PLN (PERSERO) UP 3 MEDAN Derry Alamsyah Lubis; Fajar Rezeki Ananda Lubis; Leonardo; Vira Fidellia; Thezar Fiqih Hidayat Hasibuan
Mount Hope Economic Global Journal Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v2i2.405

Abstract

The objective of this study is to analyze the influence of training, teamwork, work motivation, and work discipline on job performance at PT. PLN (Persero) UP 3 Medan. This research is quantitative in nature. The population consists of all employees from PT. PLN (Persero) UP 3 Medan, totaling 50 employees. The sample size matches the population size, comprising 50 employees, selected using saturated sampling technique. The research findings indicate that H1 is accepted, indicating that training influences job performance at PT. PLN (Persero) UP 3 Medan. H2 is accepted, indicating that teamwork influences job performance at PT. PLN (Persero) UP 3 Medan. H3 is accepted, indicating that work motivation influences job performance at PT. PLN (Persero) UP 3 Medan. H4 is accepted, indicating that work discipline influences job performance at PT. PLN (Persero) UP 3 Medan. H5 is accepted, indicating that training, teamwork, work motivation, and work discipline collectively influence job performance at PT. PLN (Persero) UP 3 Medan.
THE INFLUENCE OF VIRAL MARKETING, BRAND IMAGE, FOOD QUALITY AND FOOD PRICE MIXUE ON REPEAT ORDERS FOR GEN Z CONSUMERS IN MEDAN CITY Sherly, Sherly; Qian, Violyn; Lubis, Fajar Rezeki Ananda; Hasibuan, Thezar Fiqih Hidayat
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.711

Abstract

The objective of this study is to investigate how Viral Marketing, Brand Image, Food Quality, and Food Price affect Repeat Orders at Mixue Medan. This study falls under the category of quantitative research. The research will involve all customers who have bought items at Mixue in Medan City in 2022, a population too vast to quantify. With 18 question items in the research, a minimum of 90 samples will be needed. The findings from the study indicate that the initial hypothesis has been confirmed, namely Viral Marketing influences Repeat Orders at Mixue Medan, the second hypothesis is accepted, namely Brand Image influences Repeat Orders at Mixue Medan, the third hypothesis is accepted, namely Food Quality influences Repeat Orders at Mixue Medan, the fourth hypothesis is accepted, namely Food Price influences Repeat Orders in Mixue Medan and the fifth hypothesis is that Viral Marketing, Brand Image, Food Quality and Food Price influence Repeat Orders in Mixue Medan.
The Influence of Financial Ratio on Stock Return of Mining Companies Listed on IDX For The 2018-2021 Period Pratama, Oscar Jovi; Hasibuan, Thezar Fiqih Hidayat
Accounting and Business Journal Vol 5 No 2 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5i2.4680

Abstract

The aim of this research is to determine the influence of Current Ratio (CR), Debt to Asset Ratio (DAR), and Earning per Share (EPS) on stock returns of coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2018-2021. This type of research is a causal effect with a quantitative approach. The sample for this research is 84 sample data consisting of 21 financial reports for 4 years of research. The type of data in this research is secondary data. The analytical method in this research uses multiple regression analysis with CR research results partially having a positive and significant effect on stock returns, DAR partially having a negative and significant effect on stock returns, and EPS having no effect on stock returns and the results of the F test having a positive and significant effect .
Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan, Sanksi Perpajakan dan Pendapatan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Desa Tambunan Kecamatan Sibolangit Gretia Lamtiur Oktavia Lumban Gaol; Thezar Fiqih Hidayat Hasibuan; Hasbiana Dalimunthe
Jurnal Adijaya Multidisplin Vol 2 No 01 (2024): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh sosialisasi perpajakan, pengetahuan perpajakan, sanksi perpajakan dan pendapatan wajib pajak terhadap kepatuhan wajib pajak bumi dan bangunan di Desa Tambunan Kecamatan Sibolangit. Jenis penelitian yang digunakan pada penelitian ini adalah jenis kuantitatif. Populasi dalam penelitian ini yaitu sebanyak 132 wajib pajak yang ada di Desa Tambunan. Sampel dari penelitian ini yaitu 57 responden Sumber data yang digunakan dalam penelitian ini adalah sumber data primer. Teknik pengumpulan data yang digunakan pada penelitian ini menggunakan teknik pengumpulan dengan kuesioner. Metode yang digunakan pada penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian secara parsial menunjukkan bahwa sosialisasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, pengetahuan perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, dan pendapatan wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil penelitian secara simultan menunjukkan bahwa sosialisasi perpajakan ,pengetahuan perpajakan, sanksi perpajakan, pendapatan wajib pajak secara simultan mempengaruhi kepatuhan wajib pajak.
Pengaruh Akuntabilitas, Pengalaman Auditor dan Objektivitas Terhadap Kualitas Auit (Studi Empiris Pada Kantor Akuntan Publik di Kota Medan) Elisabeth Elfrida Gultom; Thezar Fiqih Hidayat Hasibuan; Rana Fathinah Ananda
Jurnal Adijaya Multidisplin Vol 2 No 01 (2024): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas, pengalaman auditor dan objektivitas terhadap kualitas audit. Penelitian ini menggunakan data primer, data primer diperoleh dari jawaban terhadap serangkaian pertanyaan dalam bentuk kuesioner kepada auditor yang bekerja di Kantor Akuntan Publik di Kota Medan yang berjumlah 50 responden. Sampel dalam penelitian ini ditentukan dengan metode (purposive sampling), dengan teknik berdasarkan pertimbangan (judgement sampling) terhadap auditor. Dari table uji-F diatas (Tabel 4.13) didapatkan nilai F hitung sebesar 68.248 menunjukkan bahwa signifikan tertera 0,000b. Hal ini menggambarkan variabel Akuntabilitas, Pengalaman Auditor dan Objektivitas Terhadap Kualitas Audit,  hal ini dengan mengikuti taraf signifikan 0.05 dan yang terjadi dibawah 0,05 (0,000). Dari lampiran, diperoleh bahwa Ftabel= 2;46 =3,20. Bila dibandingkan  dengan nilai Ftabel, maka Fhitung > Ftabel, atau 68.248 > 3,20 dengan demikian dapat disimpulkan bahwa semua variabel Independen Akuntabilitas, Pengalaman Auditor, Objektivitas berpengaruh simultan dan parsial terhadap variabel Dependen  Kualitas Audit.
PENGARUH SISTEM INFORMASI AKUNTANSI, GAYA KEPEMIMPINAN DAN KOMPENSASI KERJA TERHADAP KINERJA PEGAWAI KANTOR KECAMATAN SIPORA SELATAN Widia Verawati; Thezar Fiqih Hidayat Hasibuan; Minda Muliana Sebayang
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 8 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v8i8.5875

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi, gaya kepemimpinan dan kompensasi kerja terhadap kinerja pegawai kantor Kecamatan Sipora Selatan. Data penelitian ini dikumpulkan dengan menyebarkan 45 kuisioner kepada pegawai kantor Kecamatan Sipora Selatan. Hasil penelitian ini menunjukkan bahwa sistem informasi akuntansi, gaya kepemimpinan dan kompensasi kerja secara simultan berpengaruh positif dan signifikan terhadap kinerja pegawai kantor Kecamatan Sipora Selatan, dengan nilai signifikan adalah 0,000. Oleh karena itu dapat disimpulkan bahwa pernyataan hipotesis yang menyatakan sistem informasi akuntansi, gaya kepemimpinan dan kompensasi kerja secara simultan berpengaruh kinerja pegawai pada Kantor Kecamatan Sipora Selatan, diterima.