Article Per Year (5 Year)
p-Index From 2021 - 2026
5.009
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) IKRA-ITH EKONOMIKA International Journal of Public Budgeting, Accounting and Finance Journal of Education, Humaniora and Social Sciences (JEHSS) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Accounting and Business Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Bisnis Mahasiswa International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Management, Economic and Accounting (JMEA) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Indonesia Sosial Teknologi Jurnal Adijaya Multidisiplin JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Socius: Social Sciences Research Journal Mount Hope Global Economic Journal Neraca Manajemen, Akuntansi, dan Ekonomi PENG: Jurnal Ekonomi dan Manajemen Jurnal Ekonomi Bisnis Digital Multidisciplinary Indonesian Center Journal
Thezar Fiqih Hidayat Hasibuan
Universitas Medan Area
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

Published : 38 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 38 Documents
Search

 1   2   3   4 
The Effect of Current Ratio and Account Receivable Turnover on Return On Assets in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period Nia Apriyani Pinem; Hasibuan, Thezar Fiqih Hidayat
Jurnal Ekonomi Bisnis Digital Vol 2 No 2 (2023): Artikel Riset Juli 2023
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v2i2.290

Abstract

This study aims to determine whether "The Effect of Current Ratio and Account Receivable Turnover on Return On Assets in Food and Beverage Companies Listed on the Indonesian Stock Exchange for the 2019-2021 Period". The research design used in this study is an associative method with a quantitative approach. The population in this study is that there are 21 companies that are included in the Food and Beverage company sub-sector for the 2019-2021 period. The sample in this study was 13 companies which over a period of 3 years totaled 39 samples to be used in this study. The results of this study indicate that the Current Ratio partially has a significant effect on Return On Assets. Receivable Account Turnover partially has a significant effect on Return On Assets. Current Ratio and Account Receivable Turnover simultaneously have a significant effect on the dependent variable (Return On Assets).
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS, AUDIT QUALITY AND KNOWLEDGE ON THE ACCURACY OF AUDIT OPINION (CASE STUDY: ACCOUNTING FIRM IN MEDAN CITY) Sartika Siagian, Dewi; Thezar Fiqih Hidayat Hasibuan; Nuzullina, Sari
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.641

Abstract

This study aims to determine the effect of accounting information systems, audit quality and knowledge partially on the accuracy of audit opinion provision at Public Accounting Firms in Medan. The sample selection method in this study was carried out using purposive sampling. The sample was taken as many as 45 respondents from a total population of 244 auditors working at 20 Public Accounting Firms in Medan. The independent variables in this study are accounting information systems (X1), audit quality (X2) and knowledge (X3), while the dependent variable is the accuracy of audit opinion provision. Data analysis used multiple linear regression analysis. The results of the study indicate that the Accounting Information System has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Audit quality has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Knowledge has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Accounting Information Systems, audit quality and knowledge simultaneously have a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan.
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Daerah(Studi Kasus pada SKPD BPKPD Kabupaten Nias) Pratama Lase, Elfandyka; Rana Fathinah Ananda; Thezar Fiqih Hidayat Hasibuan; Shabrina Tri Asti Nasution
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/h36g4x26

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh sistem informasi akuntansi dan sistem pengendalian internal terhadap kualitas laporan keuangan daerah. Berdasarkan hipotesis penelitian yang telah ditetapkan diketahui bahwa sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Jenis penelitian kuantitatif dengan pendekatan asosiatif kausal. Jumlah populasi sebanyak 41 responden dan penentuan sampel dengan teknik random sampling sebanyak 41 responden. Teknik pengolahan dana menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dan secara simultan sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan..
Pengaruh Pendapatan Premi, Hasil Investasi dan Pertumbuhan Aset terhadap Laba Perusahaan Asuransi pada Perusahaan Asuransi Jiwa Yang Terdaftar di Bursa Efek Indonesia periode 2020-2023 Situmorang, Astuti; Ananda, Rana Fatinah; Rahman, Fauziah; Hasibuan, Thezar Fiqih Hidayat
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 10, No 1 (2025): February 2025, Disaster and Disease in History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v10i1.33827

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh pendapatan premi, hasil investasi dan pertumbuhan aset terhadap laba. Berdasarkan hipotesis penelitian yang telah ditentukan diketahui bahwa pendapatan premi, hasil investasi dan pertumbuhan aset berpengaruh positif dan signifikan terhadap laba. Jenis penelitian kuantitatif dengan pendekatan asosiatif kausal. Jumlah populasi sebanyak 15 perusahaan sektor asuransi dengan teknik purposive sampling sebanyak 12 perusahaan dalam kurun waktu 4 tahun dengan jumlah data sebanyak 48 data. Teknik pengolahan dana menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial pendapatan premi berpengaruh positif dan signifikan terhadap laba, hasil investasi berpengaruh positif dan signifikan terhadap laba dan pertumbuhan aset tidak berpengaruh terhadap laba dan secara simultan pendapatan premi, hasil investasi dan pertumbuhan aset berpengaruh positif dan signifikan terhadap laba.
Pengaruh Profitabilitas dan Struktur Aset Terhadap Struktur Modal (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Tahun 2020-2023) Ruliani, Asyiah Nabila; Sagala, Indah Cahya; Hidayat Hasibuan, Thezar Fiqih; Dewi, Sucitra
IKRAITH-EKONOMIKA Vol. 8 No. 2 (2025): IKRAITH-EKONOMIKA Vol 8 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis dampak profitabilitas dan struktur aset terhadap struktur modal. Kebaruan studi ini terletak pada analisis pengaruh profitabilitas dan struktur aset pada struktur modal perusahaan properti serta real estate di BEI tahun 2020-2023 secara kuantitatif menggunakan regresi linier berganda. Studi ini menggabungkan variabel internal secara bersamaan dan menggunakan data terbaru, berbeda dari penelitian sebelumnya yang lebih terbatas pada sektor tertentu atau metodologi lain, sehingga hasilnya lebih valid dan relevan untuk pengambilan keputusan strategis. Penelitian ini mengadopsi pendekatan kuantitatif kausal untuk mengkaji dampak profitabilitas dan struktur aset pada struktur modal perusahaan. (1) uji normalitas, (2) uji multikolinearitas, (3) uji autokorelasi, serta (4) uji heteroskedastisitas, guna memastikan kestabilan dan validitas model analisis.. Profitabilitas serta struktur aset berdampak positif dan relevan terhadap struktur modal, baik secara parsial maupun simultan, sehingga keduanya menjadi faktor penting untuk penentuan keputusan pendanaan perusahaan Penelitian ini terbatas terhadap perusahaan sektor properti serta real estate yang terdata di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Oleh karena itu, hasil penelitian belum dapat digeneralisasikan ke sektor industri lainnya atau ke perusahaan yang tidak terdata di BEI. Selain itu, hanya dua variabel independen yang dianalisis, yakni profitabilitas serta struktur aset, sehingga variabel lain yang juga dapat memberi pengaruh struktur modal tidak diuraikan pada model ini. Temuan ini memberikan implikasi, khususnya bagi manajemen perusahaan dalam merancang strategi pembiayaan yang optimal. Profitabilitas yang tinggi memungkinkan perusahaan agar lebih mengandalkan pendanaan internal, sementara struktur aset yang dominan berupa aset tetap dapat meningkatkan kepercayaan kreditur dalam pemberian utang.
Pengaruh Growth Opportunity, Net Working Capital, Investment Opportunity Set Dan Capital Expenditure Terhadap Cash Holding Pada Perusahaan Transportasi Di Bursa Efek Indonesia Tahun 2019-2023 Widya Angraini; Sucitra Dewi; Thezar Fiqih Hidayat Hasibuan
Widya Balina Vol. 10 No. 1 (2025): Jurnal Widya Balina
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Growth Opportunity, Net Working Capital, Invesment Opportunity Set dan Capital Expenditure terhadap Cash holding pada perusahaan Transportasi di Bursa Efek Indonesia tahun 2019-2023, secara parsial dan simultan. Desain penelitian yang digunakan adalah pendekatan asosiatif. Populasi dalam penelitian ini sebanyak 23 Perusahaan Transportasi di Bursa Efek Indonesia Tahun 2019-2023 dengan teknik pengambilan sampel berdasarkan kriteria dengan menggunakan purposive sampling, sehingga sampel penelitian berjumlah 18 perusahaan Transportasi yang terdaftar di Bursa Efek Indonesia mulai tahun 2019-2023. Dalam penelitian ini jenis data yang digunakan yaitu data kuantitatif. Sumber data yang digunakan dalam penelitian ini diperoleh dari website Bursa Efek Indonesia (BEI). Metode analisis data menggunakan analisis regresi linear berganda dengan SPSS.25. Berdasarkan hasil uji t yang telah dilakukan, dapat disimpulkan bahwa Growth Oppurtunity berpengaruh positif dan signifikan terhadap Cash Holding, Net working capital berpengaruh secara positif dan signifikan terhadap Cash Holding, Investment Opportunity Set berpengaruh secara positif dan signifikan terhadap Cash Holding dan Capital Expenditure berpengaruh secara positif dan signifikan terhadap Cash Holding. Berdasarkan hasil pengujian uji F disimpulkan bahwa Growth Opportunity, Net Networking Capital, Investment Opportunity Set dan Capital Expenditure berpengaruh secara positif dan signifikan terhadap Cash Holding pada Perusahaan Transportasi di Bursa Efek Indonesia tahun 2019-2023.
THE EFFECT OF OWNERSHIP CONCENTRATION, CASH HOLDING ON COMPANY VALUE WITH DIVIDEND PAYOUT RATIO AS AN INTERVENING VARIABLE Septianar Sitorus; Thezar Fiqih Hidayat Hasibuan; Minda Muliana Br Sebayang
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 4 (2025): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i4.715

Abstract

This study aims to determine the effect of Ownership concentration (X1) and Cash holding (X2) on Company Value (Y) which is proxied by the Price earning ratio through the Dividend payout ratio (Z) as an intervening variable. The population used is all Coal sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sample of this study was 9 companies using purposive sampling. The data collection method is the documentation study method, literature method and research gap and is analyzed quantitatively. The data analysis method is Path Analysis with the help of Smart PLS version 3 with the PLS test method consisting of the Outer Model Analysis test, Inner Model Analysis, and Hypothesis Testing. This study concludes that (1) Ownership concentration has a significant positive effect on company value, (2) Cash holding has a significant positive effect on company value, (3) Ownership concentration does not have an effect on the dividend payout ratio, (4) Cash holding has a significant positive effect on the dividend payout ratio, (5) Dividend payout ratio has a significant effect on company value, (6) Ownership concentration does not have an effect on company value through the mediation of dividend payout ratio, (7) Cash holding has a significant positive effect on company value through the mediation of dividend payout ratio.
THE IMPACT OF GREEN ACCOUNTING IMPLEMENTATION AND ENVIRONMENTAL PERFORMANCE ON PROFITABILITY IN FOOD AND BEVERAGE SECTOR MANUFACTURING COMPANIES LISTED ON THE STOCK EXCHANGE INDONESIA (BEI) IN 2019 - 2023 Anju Dayantisyah; Thezar Fiqih Hidayat Hasibuan; Devi Ayu Putri Sirait
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 5 (2025): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i5.740

Abstract

This research aims to determine the effect of implementing Green Accounting, environmental performance on the profitability of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2019 - 2023. This research uses secondary data, this secondary data was obtained from financial report data of manufacturing companies in the food and beverage sector and drinks listed on the Indonesia Stock Exchange (BEI) via www.idx.co.id or the websites of each company. The population in this study were food and beverage sector manufacturing companies listed on the Indonesian Stock Exchange, namely 42 food and beverage sector manufacturing companies. Purposive sampling technique was used to take samples in this research. The sample for this research are companies that meet the criteria, namely 8 manufacturing companies in the food and beverage sector. The data analysis technique in this research uses SPSS. The results of this research show that Green Accounting has a positive and significant effect on profitability, and environmental performance has a positive and significant effect on profitability. Meanwhile, simultaneously it shows that Green Accounting and environmental performance have a significant positive effect on profitability.
THE EFFECT OF INVESTMENT DECISION AND FUNDING DECISION ON FIRM VALUE IN COMPANIES AUTOMOTIVE LISTED ON THE INDONESIA STOCK EXCHANGE 2015-2019 PERIOD Sucitra Dewi; Thezar Fiqih Hidayat Hasibuan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.73

Abstract

This study aims to examine the effect of Investment Decisions, Funding Decisions, Dividend Policy and Intellectual Capital on Company Value in automotive companies listed on the Indonesia Stock Exchange in the 2015-2019 period. This research is a quantitative research with a descriptive approach. The population in this study are all automotive companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique in this study used a saturated sampling technique (census), which is a sampling technique where the total population is used as the sample. The results of this study are based on the partial t-test results. Investment decisions have no effect on firm value and funding decisions have an effect on firm value and dividend policy has no effect on firm value.
PENGARUH PENGUNGKAPAN AKUNTANSI LINGKUNGAN DAN CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR FARMASI DI BURSA EFEK INDONESIA TAHUN 2018-2021 Enjelina Situmeang; Hasibuan, Thezar Fiqih Hidayat; Anada, Rana Fathinah; Rahman, Fauziah
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 1 (2024): Vol. 1 No. 1 Edisi Januari 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i1.21

Abstract

This research aims to determine the effect of environmental accounting and corporate social responsibility disclosures on the financial performance of pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. Environmental accounting disclosures will encourage the ability to minimize environmental problems faced by the Company, problems of environmental damage, their causes and their impact on human life both now and in the future. This encourages people to realize the importance of environmental conservation. This research uses quantitative methods. The sample in this research was 36 data collection using the company's annual report. Sampling used total sampling and the significance level used was 0.05. Based on research results, Environmental Accounting positively and significantly influences financial performance, Corporate Social Responsibility positively and significantly influences financial performance, Environmental Accounting disclosure and Corporate Social Responsibility simultaneously influence the financial performance of Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Stock Exchange Indonesia in 2018-2021.
Co-Authors Adjhie Mawisguna ahmad azmi Alfriado Leonard Noprian Dolok Saribu Alpin Wijaya Anada, Rana Fathinah Ananda, Fajar Rezeki Ananda, Rana Fatinah Anju Dayantisyah Br. Sembiring, Dwi Savetri Dendry Perdana Putra Derry Alamsyah Lubis Desy Astrid Anindya Devi Ayu Putri Devi Ayu Putri Devi Ayu Putri Sirait Dewi, Sucitra Dwi Savetri Br. Sembiring Elisabeth Elfrida Gultom Elva Angelia Astakho Enjelina Situmeang Fajar Rezeki Ananda Lubis Fauziah Rahman Gretia Lamtiur Oktavia Lumban Gaol Hasbiana Dalimunthe Indah Cahya Sagala Iskandar Muda Isrul Pati Sianturi kaban, alvionita Kaur, Soniya Leonardo Lubis, Fajar Rezeki Ananda Malvin Teddy Michelle Paulina Munthe Minda Muliana Br Sebayang Minda Muliana Sebayang Muhammad Habibie Nia Apriyani Pinem Nuzullina, Sari Pratama Lase, Elfandyka Pratama, Oscar Jovi Pratama, Ramadhan Indi Qian, Violyn Rahmadhani, Sari Nuzullina Rana Fathinah Ananda Riza Fanny Meutia Ruliani, Asyiah Nabila Sabrina Tri Asti Nasution Sambas Ade Kesuma Sartika Siagian, Dewi Sembiring, Anggata Pradija Septianar Sitorus sherly sherly Sihombing, Irananda Silitonga, Millenio Gunawan Simatupang, Torang Siregar, Retnawaty Situmorang, Astuti Steven Steven Sucitra Dewi Vanisa Meifari Vira Fidellia Wardhani Indah Sari Warsani Purnama Sari Widia Verawati Widya Angraini