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ANALISIS FAKTOR-FAKTOR FUNDAMENTAL YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ 45 DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 â 2015 Ika, Desi; Listiorini, Listiorini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.153 KB)

The capital market is a means to obtain funds from the public to be transferred to various business sectors in order to carry out the investment. In general, investors will be willing to invest in the capital market because there is a feeling of security in investment. Investing in the capital market, analysts and investors can make investment approaches that can be broadly divided into two approaches, technical analysis and fundamental analysis. The purpose of this study was to investigate the influence of fundamental factors : Price Earning Ratio (PER), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price to Book Value (PBV) on stock returns of companies listed in the LQ 45 at the Indonesia Stock Exchange. The population consisted of 45 companies in the LQ 45 period from 2013 to 2015 and obtained 28 samples using purposive sampling technique. Based on the results of this study concluded that simultaneous Price Earning Ratio (PER), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price to Bo Value (PBV) effect on stock returns of companies listed in the LQ 45 at Indonesia stock exchange. Partially, variable Price Earning Ratio (PER) and Debt to Equity Ratio (DER) significantly affects stock returns. While variable Return On Equity (ROE) and Price to Book Value (PBV) had no significant effect on stock returns.Keywords: stocks, ROE, DER, PER, PBV

PENGARUH JENJANG PENDIDIKAN DAN PELATIHAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA UMKM MITRA BINAAN BANK SUMUT MEDAN Listiorini, lISTIORINI
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Penelitian ini dilakukan untuk mengetahui pengaruh jenjang pendidikan pemilik atau manajer dan pelatihan akuntansi Â terhadap penggunaan informasi akuntansi pada usaha mikro, kecil dan menengah mitra binaan Bank Sumut Cabang Medan. Metode penelitian yang digunakan dalam penelitian ini adalah regresi linier berganda. Analisis didasarkan pada data dari 84 responden penelitian yang pengumpulan datanya dilakukan dengan mengumpulkan data primer berupa penyebaran kuesioner, dimana teknik pengambilan sampel dilakukan dengan metode sample random sampling. Adapun hasil penelitian yang diperoleh adalah secara simultan, keseluruhan variabel penelitian yaitu jenjang pendidikan pemilik dan pelatihan akuntansi Â berpengaruh terhadap penggunaan informasi akuntansi pada usaha mikro, kecil dan menengah mitra binaan Bank Sumut Cabang Medan. Sedangkan secara parsial, jenjang pendidikan tidak berpengaruh signifikan terhadap penggunaanÂ informasi akuntansi pada Usaha Mikro Kecil dan Menengah. Sementara itu untuk variabel kepelatihan akuntansiÂ berpengaruh signifikan terhadap penggunaanÂ informasi akuntansi pada Usaha Mikro Kecil dan Menengah.Â

PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM SYARIAH DENGAN TINGKAT SUKU BUNGA SEBAGAI PEMODERASI Desi Ika; Listiorini Listiorini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3254

The aim of this research was to analyze the relationship between return in this group stock and financial ratio. This research used MRA (Multiple Regression Analysis). Based on this research, it is concluded that partial variable of Total Asses Turnover, Current Ratio, Debt To Equity Ratio and Price Earning Ratio had no significant effect on stock return, otherwise Return On Asset variable had siginificant effect on syariah return stock in the Jakarta Islamic Index group. Simultaneously, financial performance had no significant effect on syariah return stock in Jakarta Islamic Index group. The interest rate (SBI) could not moderate the relationship between Total Asset Turnover, Current Ratio, Debt to Equity Ratio and Price Earning Ratio on stock returns, while the interest rate (SBI) could moderate (strengthen) the effect of Return On Assets on stock returns. The interest rate (SBI) is unable to moderate DER because SBI was a variable related to the company's external factors. Changes in the SBI interest rate could affect the company's financial performance because it could reduce the company's sales level so that it had an impact on the decline in company profits. The higher the SBI interest rate, the higher the return required by investors.

PENGARUH JENJANG PENDIDIKAN DAN PELATIHAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA UMKM MITRA BINAAN BANK SUMUT MEDAN lISTIORINI Listiorini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 4, No 1 (2018): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v4i1.1503

Penelitian ini dilakukan untuk mengetahui pengaruh jenjang pendidikan pemilik atau manajer dan pelatihan akuntansi terhadap penggunaan informasi akuntansi pada usaha mikro, kecil dan menengah mitra binaan Bank Sumut Cabang Medan. Metode penelitian yang digunakan dalam penelitian ini adalah regresi linier berganda. Analisis didasarkan pada data dari 84 responden penelitian yang pengumpulan datanya dilakukan dengan mengumpulkan data primer berupa penyebaran kuesioner, dimana teknik pengambilan sampel dilakukan dengan metode sample random sampling. Adapun hasil penelitian yang diperoleh adalah secara simultan, keseluruhan variabel penelitian yaitu jenjang pendidikan pemilik dan pelatihan akuntansi berpengaruh terhadap penggunaan informasi akuntansi pada usaha mikro, kecil dan menengah mitra binaan Bank Sumut Cabang Medan. Sedangkan secara parsial, jenjang pendidikan tidak berpengaruh signifikan terhadap penggunaan informasi akuntansi pada Usaha Mikro Kecil dan Menengah. Sementara itu untuk variabel kepelatihan akuntansi berpengaruh signifikan terhadap penggunaan informasi akuntansi pada Usaha Mikro Kecil dan Menengah.

ANALISIS FAKTOR-FAKTOR FUNDAMENTAL YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ 45 DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 – 2015 Desi Ika; Listiorini Listiorini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i1.421

The capital market is a means to obtain funds from the public to be transferred to various business sectors in order to carry out the investment. In general, investors will be willing to invest in the capital market because there is a feeling of security in investment. Investing in the capital market, analysts and investors can make investment approaches that can be broadly divided into two approaches, technical analysis and fundamental analysis. The purpose of this study was to investigate the influence of fundamental factors : Price Earning Ratio (PER), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price to Book Value (PBV) on stock returns of companies listed in the LQ 45 at the Indonesia Stock Exchange. The population consisted of 45 companies in the LQ 45 period from 2013 to 2015 and obtained 28 samples using purposive sampling technique. Based on the results of this study concluded that simultaneous Price Earning Ratio (PER), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price to Bo Value (PBV) effect on stock returns of companies listed in the LQ 45 at Indonesia stock exchange. Partially, variable Price Earning Ratio (PER) and Debt to Equity Ratio (DER) significantly affects stock returns. While variable Return On Equity (ROE) and Price to Book Value (PBV) had no significant effect on stock returns.Keywords: stocks, ROE, DER, PER, PBV

Pengaruh Persepsi Kegunaa, Persepsi Kemudahan, Persepsi Keamanan dan Kerahasiaan dan Persepsi Kecepatan Terhadap Minat Wajib Pajak dalam Menggunakan E-Filing pada KPP Pratama Binjai Syamsul Bahri; Listiorini Listiorini
Jurnal Riset AKuntansi dan Bisnis Vol 19, No 2 (2019): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v19i2.4680

Penelitian ini dilakukan dengan tujuan menganalisis besarnya pengaruh Persepsi Kegunaan, Kemudahan, Keamanan dan Kerahasiaan, dan Kecepatan Terhadap Minat Wajib Pajak Dalam Menggunakan e-filing pada Kantor Pelayanan Pajak (KPP) Pratama Binjai. Metode penelitian yang digunakan dalam penelitian ini adalah regresi linier berganda. Analisis didasarkan pada data dari 110 responden penelitian yang pengumpulan datanya dilakukan dengan mengumpulkan data primer berupa penyebaran kuesioner, dimana teknik pengambilan sampel dilakukan dengan metode sample random sampling. Seluruh data instrumen sebelum dilakukan uji hipotesis terlebih dahulu harus lolos dari uji kualitas data dan uji asumsi klasik. Hasil penelitian ini menunjukkan bahwa Persepsi kegunaan, Persepsi kemudahan, dan Persepsi Keamanan dan Kerahasiaan secara parsial berpengaruh terhadap sedangkan persepsi kecepatan tidak berpengaruh terhadap minat wajib pajak dalam menggunakan e-filing pada KPP Pratama Binjai.

OPTIMALISASI BUDIDAYA DAN DIVERSIFIKASI PRODUK TURUNAN IKAN LELE Listiorini Listiorini; Yani Suryani; Desi Ika
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 23, No 1 (2017): JANUARI - MARET
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v23i1.6635

Abstrak Tujuan dilaksanakannya Ipteks Bagi Masyarakat Kelompok Usaha Budidaya dan Pengasapan Ikan Lele ini diharapkan seluruh peserta pembinaan memahami pentingnya pemberdayaan potensi dirinya, dapat menyusun pembukuan usahanya, dapat menyusun proposal kelayakan, dapat mengelola modal usaha dengan baik, dapat membedakan keuangan usahanya dan rumah tangganya, dapat meningkatkan pendapatan kelompok usaha. Metode pelaksanaan kegiatan pengabdian terdiri dari ceramah, demonstrasi, praktek dan pendampingan. Hasil dari kegiatan pengabdian ini adalah dapat memberdayakan potensi peserta pembinaan, peserta pembinaan dapat menyusun pembukuan dan proposal kelayakan usaha, meningkatkan pengetahuan tentang pengelolaan modal dan cara pembenihan ikan yang baik serta menghasilkan buku panduan praktis pengelolaan laporan keuangan untuk UMKM. Kata Kunci : Diversifikasi Produk, Ikan Lele, Optimalisasi Budidaya.Abstract The objective of science and technology to the Community Business Group Cultivation and Curing Catfish is expected that all participants of the coaching understand the importance of empowering themselves, may make bookkeeping business, can develop proposals eligibility, can manage capital well, can distinguish between financial businesses and households, could increase income business group. The method of implementation service activities consist of lectures, demonstrations, practice and mentoring. The results of service activities are able to empower potential participants coaching, coaching participants can arrange bookkeeping and feasibility of proposals, increased knowledge about capital management and how good fish hatcheries and produce a practical handbook for SMEs management financial statements.Keywords: Diversified Product, Catfish, Diversified Product, Optimizing Of Culture.

Pengaruh Profitabiltias, Ukuran Perusahaan Dan Likuiditas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Refvisya Nur Ilhami; Listiorini Listiorini; Desi Desi
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 4 (2022): JULI 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/inov.v1i4.172

This study aims to determine the effect of profitability, firm size and dividend policy as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange. This research is causal associative research and the type of data used is quantitative data. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange. Sampling using purposive sampling technique, so that the sample obtained as many as 32 companies with 5 years of observation. The analytical method used is Moderated Regression Analysis (MRA). The results of this study indicate that profitability has an effect on firm value, while firm size and liquidity have no effect on firm value. Dividend policy is able to moderate the effect of profitability on firm value, while dividend policy is not able to moderate the effect of firm size and liquidity on firm value.

Pengaruh Likuiditas, Leverage dan Profitabilitas terhadap Kualitas Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2016-2022 Desi Qonita; Listiorini Listiorini; Liza Novietta
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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

This study aims to determine the effect of Liquidity, Leverage, Profitability on Quality Of Income with Company Size as a moderating variable. This type of research is a type of quantitative research. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used was purposive sampling with a sample of 59 companies with 5 years of observation so that the total sample was 295. The data analysis technique of this research used Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) using residual test.The results of this study indicate that Liquidity and Profitability have a significant effect on Quality Of Income, while Leverage have no effect on Quality Of Income. Company Size is able to moderate the influence of Liquidity, Leverage and Profitability on Quality Of Income in Manufacturing Companies listed on the Stock Exchange. Indonesian Securities 2016-2020 Period.

Pengaruh Return on Asset, Leverage, Ukuran Perusahaan terhadap Manajemen Laba dengan Kepemilikan Manajerial sebagai Variabel Moderating pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2017-2021 Dina Aulia; Kersna Minan; Listiorini Listiorini
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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

The purpose of this study was to examine and analyze the effect of return on assets, leverage, firm size on earnings management with managerial ownership as a moderating variable. The approach used in this research is a quantitative approach. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study used purposive sampling totaling 21 companies. Data collection techniques in this study using documentation techniques. The data analysis technique in this study used Moderating Least Square using statistical analysis using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study using the PLS (Partial Least Square) software program.The results of this study prove that directly return on assets, leverage, firm size has no effect on earnings management, managerial ownership is not able to moderate the effect of return on assets, leverage, firm size has no effect on earnings management.

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