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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JURNAL PENDIDIKAN TAMBUSAI Kajian Akuntansi Accounting and Business Journal JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Innovative: Journal Of Social Science Research Jurnal Ekonomi Manajemen Akuntansi Jurnal Kewirausahaan Bukit Pengharapan Journal Accounting International Mount Hope Journal of Management and Economics Research
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Universitas Harapan Medan
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Journal : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

 1 
ANALISIS FAKTOR-FAKTOR FUNDAMENTAL YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ 45 DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 – 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)

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.521 KB) | DOI: 10.31289/jab.v4i1.1503

Abstract

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. 
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

Abstract

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

Abstract

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

Abstract

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
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

Abstract

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

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

Abstract

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. 
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

Abstract

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.
Co-Authors Abdul Rahman Ade Indah Sari Afwan Habib Anni Farida Harahap Azhar, Karya Satya Azhar, M. Karya Satya Cahya, Dewi Etika DELIANA DELIANA Desi Desi Desi Ika Desi Qonita Devi Masitha, Hani Dina Aulia Erista Marpaung Fatina, Amira H. Kersna Minan Ika, Desi Iman Indrafana KH Kersna Minan Lestari, Bunga Indah Liza Novietta Maymunah Ghavira Miftahul Jannah Nur Setya Murni Muhammad Karya Satya Muhammad Karya Satya Azhar Putri, Rani Andira Rangkuti, Rara Beby Fahira Refvisya Nur Ilhami Rizki Syahputra Ruswan Nurmadi Saputra, Muhammad Zein Simatupang, Riqqah Hasanah Syamsul Bahri Arifin Yani Suryani