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PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) DAN RETURN ON EQUITY (ROE) TERHADAP DIVIDEND PAYOUT RATIO (DPR) PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA (BEI) TAHUN 2013 –2017 Purba, Dianty Putri; Sheren, .; Valent, .; Angeline, .
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22647.2019

Abstract

The objective of this study is to analyze the effect of current ratio (CR), debt to equity ratio (DER), and return on equity (ROE) to dividend payout ratio (DPR) on consumer goods industry listed in Indonesia Stock Exchange along period of 2013-2017. This study uses quantify method with explanatory approach. The sample of this study is 41 firms and conducts multiple regressions for hypothesis testing. This study shows that current ratio, debt to equity ratio, and return on equity simultaneously effect on dividend payout ratio for consumer goods industry listed in Indonesia Stock Exchange along period of 2013-2017 with result F=15,303. Partially, current ratio and debt to equity ratio are insignificant to dividend payout ratio while return on equity has significant and positive with result t =5,398. The determinant coefficient of 0,352 shows that CR, DER, and ROE can explain DPR for 35,2% while the rests or about 64,8% can be explained by other factors excluded for this study.
PENGARUH CAPITAL STRUCTURE (DER), TOTAL ASSET TURNOVER (TATO) DAN NET PROFIT MARGIN (NPM), TERHADAP HARGA SAHAM PADA SEKTOR CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BURSA EFEK INDONESIA Purba, Dianty Putri; Simanjuntak, Retni Natasya; Sibuea, Ayu Marisa; Sihombing, Yosua
JURNAL MUTIARA MANAJEMEN Vol 4 No 1 (2019): JURNAL MUTIARA MANAJEMEN
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (750.922 KB)

Abstract

Peneliti ini bertujuan untuk Untuk menguji dan menganalisis pengaruh Capital Structure, Total Asset Turnover dan Net Profit Margin terhadap Harga Saham pada sektor Consumer Goods Industry yang terdaftar di Bursa Efek Indonesia periode 20142018. Penelitian ini menggunakan metode penelitian kuantitatif sifat penelitian eksplanatory dan jenis penelitian deskriptive. Metode analisis data yang digunakan dalam penelitian ini adalah uji regresi linier berganda dan uji asumsi klasik. Pada penelitian ini peneliti mendapatkan hasil yang menunjukkan secara simultan Capital Structure, Total Asset Turnover dan Net Profit Margin terhadap Harga Saham pada Sektor Consumer Goods Industry yang terdaftar di Bursa Efek Indonesia periode 20142018. Secara parsial Capital Structure tidak berpengaruh dan tidak signifikan terhadap Harga Saham sedangkan Total Asset Turnover dan Net Profit Margin berpengaruh secara parsial dan signifikan terhadap Harga Saham.
PENGARUH CAPITAL STRUCTURE (DER), TOTAL ASSET TURNOVER (TATO) DAN NET PROFIT MARGIN (NPM), TERHADAP HARGA SAHAM PADA SEKTOR CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BURSA EFEK INDONESIA Dianty Putri Purba; Retni Natasya Simanjuntak; Ayu Marisa Sibuea; Yosua Sihombing
JURNAL MUTIARA MANAJEMEN Vol 4 No 1 (2019): JURNAL MUTIARA MANAJEMEN
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (750.922 KB)

Abstract

Peneliti ini bertujuan untuk Untuk menguji dan menganalisis pengaruh Capital Structure, Total Asset Turnover dan Net Profit Margin terhadap Harga Saham pada sektor Consumer Goods Industry yang terdaftar di Bursa Efek Indonesia periode 20142018. Penelitian ini menggunakan metode penelitian kuantitatif sifat penelitian eksplanatory dan jenis penelitian deskriptive. Metode analisis data yang digunakan dalam penelitian ini adalah uji regresi linier berganda dan uji asumsi klasik. Pada penelitian ini peneliti mendapatkan hasil yang menunjukkan secara simultan Capital Structure, Total Asset Turnover dan Net Profit Margin terhadap Harga Saham pada Sektor Consumer Goods Industry yang terdaftar di Bursa Efek Indonesia periode 20142018. Secara parsial Capital Structure tidak berpengaruh dan tidak signifikan terhadap Harga Saham sedangkan Total Asset Turnover dan Net Profit Margin berpengaruh secara parsial dan signifikan terhadap Harga Saham.
PENGARUH PENGENDALIAN INTERN PENJUALAN KREDIT TERHADAP PIUTANG TAK TERTAGIH PADA PT. MULTI TOP INDONESIA CABANG TEBING TINGGI WILAYAH MEDAN REBECCA EVADINE; DINA ROSMANELIANA; DIANTY PUTRI PURBA; DUMARIANI SILALAHI; HARLEN SILALAHI
JURNAL ILMIAH KOHESI Vol 7 No 1 (2023): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

Receivables are claims of a company on another party. Almost all entities have receivables from other parties, both related to sales or revenue transactions and represent receivables from other transactions. The purpose of this study was to determine the effect of credit sales internal control on bad debts at PT. Multi Top Indonesia, Tebing Tinggi Branch, Medan Region, 2017-2021. This type of research is descriptive quantitative with multiple linear regression analysis method. The results of this study indicate that there is a positive and significant influence between the internal control of credit sales on bad debts at PT. Multi Top Indonesia Tebing Tinggi Branch for the 2017-2021 period, with the results of the coefficient of determination test (R Square) obtained a value of 0.541 or the effect of internal control on credit sales on uncollectible accounts at PT. Multi Top Indonesia Branch Tebing Tinggi for the 2017-2021 period amounted to 54.1%.
THE EFFECT OF CASH FLOW, ACCOUNTING PROFIT, TOTAL ASSET TURN OVER ON MANUFACTURING COMPANY STOCK RETURN ON THE INDONESIA STOCK EXCHANGE Dianty Putri Purba; Yumina Telaumbanua; Yunita Sari Rioni
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

The research carried out has the aim of conducting an analysis of the influence that exists in cash flow, profit on accounting and total assets turn over on manufacturing company stock returns on the IDX. The data used in the research is secondary data which comes from a number of financial reports on the IDX. The sampling method used is purposive sampling and the data processing method used is multiple linear regression method, T-test and F-test through SPSS 20 software. The results show that operating cash flow has a large impact on stock returns partially, and accounting profit has a large impact. on stock returns partially. Meanwhile, operating cash flow, accounting profit, and Total Asset Turn Over simultaneously have a major impact on stock returns.
KONTRIBUSI EFEKTIVITAS KEUANGAN DALAM STRUKTUR KEPEMILIKAN DAN IMPLIKASINYA PADA NILAI PERUSAHAAN Jeudi Agustina Taman Parulian Sianturi; Diana Hasyim; Rasmulia Sembiring; Marlyna Infryanty Hutapea; Dianty Putri Purba
Majalah Ilmiah METHODA Vol. 10 No. 3 (2020): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.351 KB) | DOI: 10.46880/methoda.Vol10No3.pp153-165

Abstract

Studi ini bertujuan untuk menguji konstribusi efektivitas keuangan dalam memediasi pengaruh struktur kepemilikan terhadap nilai perusahaan. Sampel yang digunakan adalah perusahaan-perusahaan yang tergolong dalam industri manufaktur yang tercatat di Bursa Efek Indonesia untuk periode waktu mulai dari 2010-2017 dengan mengacu pada kriteria sampel yang telah ditetapkan. Setelah dilakukan pengujian secara empiris dengan menggunakan SEM-PLS (WarpPls 5.0) maka diperoleh beberapa temuan, dimana salah satu temuan mengungkapkan bahwa efektivitas keuangan (ROA) memediasi pengaruh struktur kepemilikan (kepemilikan manajerial dan kepemilikan institusional) terhadap nilai perusahaan (tobin q). Dengan demikian hasil empiris yang diperoleh memberikan kontribusi terhadap teori agensi dan memperluas literatur GCG (good corporate governance).
The Influence of Profitability, Taxes, and Foreign Ownership on Transfer Pricing (An Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange from 2015-2021) Dianty Putri Purba; Doanrikus Manalu; Sinta Friska Br Ketaren; Pebriyanti Tampubolon
Journal of Research in Business, Economics, and Education Vol. 5 No. 2 (2023): April 2023
Publisher : Kusuma Negara Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55683/jrbee.v5i2.427

Abstract

The main point of this study is that transfer pricing, which is used by multinational companies to settle prices and transactions between divisions, allows businesses to reduce internal prices for commodities, services, and unwanted or excessive assets. The purpose of transfer pricing is to manage transfer prices between businesses with the specific goal of increasing the total tax liability within the company. The study population consisted of 143 manufacturing companies listed on the Indonesia Stock Exchange (BEI) between 2015 and 2021. For the quantitative research type, 15 companies were selected using purposive sampling as the research sample. The information used was secondary data, namely the companies' financial records obtained from www.idx.co.id. Descriptive statistics, classical assumption tests, multiple regression analysis, outliers, F-statistics tests, and F-statistics tests were the data analysis techniques used. Transfer Price, the dependent variable of the study, was represented by RTP (Related Party Transaction). Profitability, Taxes, and Foreign Ownership were the independent variables used. Multiple regression analysis using SPSS 20 was the analytical approach employed in this research. According to the findings of this study, Profitability, Taxes, and Foreign Ownership do not simultaneously impact Transfer Pricing. The findings in this research explain that foreign ownership and taxes do not influence transfer pricing, nor do profits or taxes have any relationship with transfer pricing.
Pengaruh Return On Asset, Current Ratio, Debt to Equity Ratio, serta Inventory Turn Over Terhadap Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar diBursa Efek Indnesia Periode 2018-2021 Putri Sefrina Simatupang; Dianty Putri Purba; Dina Rosmaneliana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): 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.v7i1.6823

Abstract

Perindustrian Manufaktur Sektor Consumer Goods Terdaftar diBursa Efek Indonesia Periode 2018 sampai dengan periode 2021 menjadi objek dalam penelitian ini. Maksud dalam kepenelitian tersebut yakni guna menyaksikan seberapa besar penagruh ROA, CR, DER, serta ITO dalamReturn Saham. Data yang diambil menggunakan data sekunder dengan meode pengkajian sampel mengenakana purposive sampling. Teknik yang dipakai yakni teknik pengumpulan data dengan alat SPSS versi 25 untuk analisis deskriptif. Dengan hasil yang diperoleh bahwasanya Return On Asset tidak terdapatnya pengaruh positif ataupun negatif signifikan pada return saham; Current Ratio tdiak terdapatnya pengaruh postif ataupun negatif signifikan direturn saham; Debt to Equity Ratio tidak terdapatnya pengaruh positif ataupun negatif pada return saham; serta Inventory Turn Over tidak terdapatnya pengaruh positif ataupun negatif dalam Return Saham diPerindustrian Manufaktur Sektor Industri Barang Konsumsi yang Tercantum diBursa Efek Indonesia Periode 2018 sampai pada Periode 2021. Kata Kunci: Current ratio,Debt to equity ratio, Inventory Turn Over, Return On Asset, Return sahan.
Pengaruh Debt To Equity Ratio, Current Ratio, Cash Ratio, Return On Asset Dan Total Asset Turnover Terhadap Dividend Payout Ratio Pada Perusahaan Basic Materials Kartika Chandra; Meilia Tan; Dianty Putri Purba; Yunita Sari Rioni
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): 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.v7i1.7825

Abstract

The purpose of this study is to examine how the influence of Debt to Equity Ratio, Current Ratio, Cash Ratio, Return on Asset and Total Asset Turnover on Dividend Payout Ratio in Basic Materials sector companies for the period 2018-2021. The technique applied is purposive sampling. The population used for 4 years. The data source used in this study is the official website of the Indonesia Stock Exchange. This study uses SEM-PLS (Structural Equation Modeling-Partial Least Square) analysis assisted by the SmartPLS 4.0 program. The results of this study show that Debt to Equity Ratio and Current Ratio affect the Dividend Payout Ratio, while Cash Ratio, Return on Asset and Total Asset Turnover have no effect on Dividend Payout Ratio. Keywords: Debt to Equity Ratio, Current Ratio, Cash Ratio, Return on Asset, Total Asset Turnover, Dividend Payout Ratio.
PENGARUH PERPUTARAN PERSEDIAAN, DEBT TO EQUITY RATIO (DER) DAN LIKUIDITAS (CR) TERHADAP PROFITABILITAS (ROA) PADA PERUSAHAAN SUBSEKTOR FOOD AND BEVERAGES DI BEI PERIODE 2014-2018 Desi Ratnasari Surbakti; Dianty Putri Purba; Sulastri Simanungkalit
JURNAL GLOBAL MANAJEMEN Vol 8 No 1 (2019): JUNI
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitass Darma Agung

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Abstract

This research aimed at simultaneously and partially testing and analyzing the effect of Inventory Turn Over, Debt to Equity Ratio and Current Ratio on Return On Assets at Food and Beverages companies which were listed in Indonesia Stock Exchange in 2014-2018 period. The theories applied in this research were Inventory Turn Over, Debt to Equity Ratio, Current Ratio and Return On Assets theories and the relation of Inventory Turn Over, Debt to Equity Ratio, and Current Ratio with Return On Assets. The approach applies in this research was quantitative approach with descriptive method. This research done was an explanatory research. This research used the population of twenty one (21) Food and Beverages companies which were listed in Indonesia Stock Exchange in 2014-2018 period. The sample which consisted of five (5) companies in five years was taken by using purposive sampling technique. Adjusted R Square value was as much as 0.121 or 12.1 percent. This meant the variation or the measure of data dispersion from ROA (Y) was shown by the Inventory Turn Over of (X1), DER (X2) and CR (X3) meanwhile 87.9 percent was shown by other variables which were not analyzed in this research. From the result of the research, it was concluded that the variable of Debt to Equity Ratio partially had negative and significant effect on Return On Assets and Inventory Turn Over, Debt to Equity Ratio and Current Ratio simultaneously had significant effect on Return On Assets in the Food and Beverages companies which were listed in Indonesia Stock Exchange in 2014-2018 period.