Galumbang Hutagalung - Academia.edu (original) (raw)
Papers by Galumbang Hutagalung
Tujuan penelitian ini adalah menganalisis sosialisasi terhadap partisipasi pemilih dalam pemiliha... more Tujuan penelitian ini adalah menganalisis sosialisasi terhadap partisipasi pemilih dalam pemilihan umum di Kabupaten Toba Samosir. Keberhasilan pemilihan umum membutuhkan dukungan semua pemangku keberhasilan pemilihan umum. Populasi penelitian ini adalah penduduk kabupaten Toba Samosir yang terdaftar pada DPT 2014 yang berjumlah 127.920 jiwa. Dengan mengggunakan rumus penarikan sampel, maka sampel penelitian sebesar 125 orang. Penelitian ini menggunakan regresi sederhana, metode analisis dan pengujian hipotesis. Penelitian ini memberikan informasi bahwa sosialisasi memiliki pengaruh terhadap tingkat partisipasi pemilih. Pengolahan data dilakukan dengan menggumpulkan data hasil kuesioner dan pengolahannya menggunakan SPPS. Dari hasil penelitian diketahui bahwa pengaruh sosialisasi terhadap tingkat partisipasi pemilih sebesar 0,448 atau 44,8 %. Jadi dapat disimpulkan bahwa sosialisasi mempunyai pengaruh yang signifikan terhadap tingkat partisipasi pemilih pada pemilihan umum di Kabupaten Toba Samosir. Penelitian ini memberikan sumbangan pemikiran dan saran kepada Pemerintah Kabupaten Toba Samosir bahwa tingkat partisipasi pemilih membutuhkan dukungan penuh dari Pemerintah Kabupaten Toba Samosir, masyarakat berpartisipasi aktif dalam pemilihan umum dan KPU meningkatkan komunikasi dan sosialisasi kepada berbagai pihak terkait.
Penelitian ini bertujuan untuk menganalisis pengaruh parsial DBH Propinsi dan BKP Propinsi terhad... more Penelitian ini bertujuan untuk menganalisis pengaruh parsial DBH Propinsi dan BKP Propinsi terhadap PDRB Kabupaten Simalungun dan pengaruh simultan DBH Propinsi dan BKP Propinsi terhadap PDRB Kabupaten Simalungun. Berdasarkan jenis masalah yang diteliti, pendekatan yang digunakan adalah deskriptif kuantitatif dan verifikatif kuantitatif. Hasil penelitian menunjukkan bahwa Dana Bagi Hasil (DBH) Provinsi dan Bantuan Keuangan (BKP) Provinsi secara simultan berpengaruh signifikan terhadap PDRB Kabupaten Simalungun. Dari hasil uji F (simultan) yang dilakukan, diperoleh Fhitung sebesar 14,358 dimana Ftabel adalah 4,74. Dengan demikian Fhitung (14,358) > Ftabel (4,74), maka DBH dan BKP Provinsi secara simultan berpengaruh signifikan terhadap PDRB Kabupaten Simalungun. Secara parsial Dana Bagi Hasil (DBH) Provinsi berpengaruh signifikan terhadap Pengembangan Wilayah Kabupaten Simalungun. Nilai signifikansi DBH Provinsi diperoleh sebesar 0,03 lebih kecil dari signifikansi Alpha 0,05 yang menunjukkan bahwa DBH Provinsi berpengaruh signifikan terhadap PDRB. Sementara nilai signifikansi BKP Provinsi diperoleh sebesar 0,058 dimana nilai ini lebih besar dari nilai Alpha 0,05, dengan demikian BKP Provinsi secara parsial tidak berpengaruh signifikan terhadap PDRB Kabupaten Simalungun.
Tujuan penelitian ini adalah menganalisis Pengaruh Reses DPRD Terhadap Pembangunan Di Kota Tebing... more Tujuan penelitian ini adalah menganalisis Pengaruh Reses DPRD Terhadap Pembangunan Di Kota Tebing Tinggi. Keberhasilan pembangunan membutuhkan dukungan semua pemangku pelaksanaan pembangunan. Populasi penelitian ini adalah penduduk kota Tebing Tinggi yang terdaftar pada BPS 2016 yang berjumlah 158.902 jiwa. Dengan mengggunakan rumus penarikan sampel, maka sampel penelitian sebesar 100 orang. Penelitian ini menggunakan regresi sederhana, metode analisis dan pengujian hipotesis. Penelitian ini memberikan informasi bahwa reses DPRD memiliki pengaruh terhadap pembangunan. Pengolahan data dilakukan dengan menggumpulkan data hasil kuesioner dan pengolahannya menggunakan SPSS. Dari hasil penelitian diketahui bahwa pengaruh reses DPRD terhadap pembangunan sebesar 0,200 atau 22,0 %. Jadi dapat disimpulkan bahwa reses DPRD mempunyai pengaruh yang signifikan terhadap pembangunan di Kota Tebing Tinggi. Penelitian ini memberikan sumbangan pemikiran dan saran kepada Pemerintah Kota Tebing Tinggi bahwa pembangunan membutuhkan dukungan penuh dari Pemerintah Kota Tebing Tinggi, masyarakat berpartisipasi aktif dalam pembanguna untuk meningkatkan kesejahteraan masyarakat dan kepada berbagai pihak terkait.
This study aims to examine and analyze the effect of Return on Assets (ROA), Price Earning Ratio ... more This study aims to examine and analyze the effect of Return on Assets (ROA), Price Earning Ratio (PER) and Capital Structure on Firm Value in hotel, restaurant and tourism sub-sector service companies listed on the IDX for the 2016-2018 period. The research method used in this research is quantitative research methods. The type of research used in this research is quantitative associative research. The nature of the research used in this study is a causal relationship. The population in this study were 25 companies consisting of 3 years. The selection of research samples using purposive sampling technique, namely sampling with certain criteria so that the number of samples taken was 39 samples. The data analysis method used in this research is multiple linear regression analysis, the coefficient of determination, the F test and the t test. The results showed that Return On Asset (ROA), Price Earning Ratio (PER) and Capital Structure simultaneously had a significant positive effect on Firm Value with a determination coefficient of 78.4%. Return on Asset (ROA) has a negative and insignificant effect on Firm Value, Price Earning Ratio (PER) has a positive and insignificant effect on Firm Value and Capital Structure has a significant positive effect on Firm Value.
The aims of this study are to determine the effect of debt ratio, debt to equity ratio, net profi... more The aims of this study are to determine the effect of debt ratio, debt to equity ratio, net profit margin and return on assets to stock prices. The results of the partial coefficient of debt ratio, debt to equity ratio, net profit margin, and return on assets on stock prices were 10.27%,-32.7%, 22.27%, and-41%, respectively. Meanwhile, the coefficient of determination of the debt ratio, debt to equity ratio, net profit margin and return on assets to stock prices was 60.3%. Simultaneously, the debt ratio, debt to equity ratio, net profit margin and return on assets have a significant effect on stock prices.
International journal of research and review, Aug 26, 2021
This study aims to determine the factors influencing interest in continuing higher education to t... more This study aims to determine the factors influencing interest in continuing higher education to the Sekolah Tinggi Teologi Pelita Kebenaran Medan with religiosity as moderating variables, empirical study of the Congregation Gereja Bethel Indonesia, Medan Plaza. This research is a type of causal comparative research. The sample of this study amounted to 108 respondents with the sampling method using simple random sampling, the data testing method used was the structural equation modeling (SEM) test. Based on the test results, it was found that attitude had a significant positive effect on interest, subjective norms did not have a significant effect on interest, perceived behavioral control did not have a significant effect on interest, religiosity was not proven to moderate the effect of attitude on interest, religiosity was proven to moderate the effect of subjective norms on interest, and religiosity was not proven to moderate the effect of perceived behavioral control on interest.
International journal of social science research and review, Jan 6, 2023
Earnings management is an action taken by managers by engineering company profits to be higher, l... more Earnings management is an action taken by managers by engineering company profits to be higher, lower, or always the same for several periods. Earnings management actions have caused several scandalous cases, including Enron, Merck, World Com, PT Kimia Farma Tbk and PT Garuda Indonesia (Persero). Therefore, the way to overcome this is by implementing the Good Corporate Governance mechanism and auditing financial statements by using the services of a quality accountant such as the big four. The type of research used is causal research. The population in this study were all oil palm plantation companies listed on the Indonesia Stock Exchange during 2017-2021, totaling 24 using purposive sampling technique, the research sample was 14 companies for 5 years from 2017-2021, so the total observations in this study became 70 companies. Statistical test using descriptive statistics and Partial Least Square (PLS). The results of the study partially show that the proportion of independent commissioners has a negative effect on earnings management and audit quality is able to moderate the effect of managerial ownership, institutional ownership and firm size on earnings management while audit quality is not able to moderate the effect of the proportion of independent commissioners and audit committees on earnings management. It can be concluded that the existence of a good corporate governance mechanism in this case the proportion of independent commissioners and audit quality can pressure companies not to carry out earnings management.
Jurnal Manajemen Dan Akuntansi Medan, Feb 15, 2022
The purpose of this study is to examine the impact of budget communication and motivation with pe... more The purpose of this study is to examine the impact of budget communication and motivation with performance. A survey method was conducted on 179 managers involved in budgetary process in plantation industry in North Sumatera using self-administered structured questionnaire. The finding support the postulation that budgetary communication, intrinsic motivation, and extrinsic motivation significantly and positively influenced plantation managers' performance.
International journal of social science research and review, Sep 21, 2022
This study aims to determine and analyze the Effect of Managerial Ownership, Institutional Owners... more This study aims to determine and analyze the Effect of Managerial Ownership, Institutional Ownership, Debt Policy, Profitability, and Company Size on Policy Dividends on Hospitality and Tourism Service companies listed on the Indonesia Stock Exchange. The research period 2017-2020, there are 15 companies. This type of research is causal associative. The population in this study is a hotel and tourism service company listed on the Indonesia Stock Exchange. The sampling method is census, so the number of samples used is 60 research sample data. Methods of data analysis using views 10. The results show that institutional stock ownership, profitability and company size have a significant effect on dividend policy, while managerial ownership and debt policy have no effect on dividend policy in hospitality and tourism service companies listed on the Indonesia Stock Exchange.
Journal of economics, finance and management studies, Aug 16, 2021
The purpose of this research to test and analyze the influence of auditor independence, integrity... more The purpose of this research to test and analyze the influence of auditor independence, integrity and accountability on audit quality moderated by ethics. This research approach is quantitative with associative research type. This research was conducted using a survey method by distributing questionnaires to auditors who work at the Public Accounting Firm in Medan. Sampling using purposive sampling, with a total sample of 90 respondents. The data were analyzed using the partial least squares structural equation model (SEM-PLS). The results of this study indicate that auditor independence has a significant and positive effect on audit quality. Auditor integrity has no effect on audit quality, and auditor accountability has a significant and positive effect on audit quality. In addition, this study also found that ethics did not moderate the influence of auditor independence on audit quality, ethics did not moderate the effect of auditor integrity on audit quality and ethics did not moderate the effect of accountability on audit quality. For this reason, auditors are expected to continue to improve their independence, integrity, accountability and ethics in order to improve audit quality, by continuing to carry out technical training that is sufficient to cover technical aspects as well as general education. The novelty of this research is that the researcher uses the majority of auditors to be in the category of young adults, which can be one of the factors causing the integrity variable to not affect audit quality.
International journal of social science research and review, Sep 13, 2022
The purpose of this study is to determine and analyze the effect of financial ratios on profit gr... more The purpose of this study is to determine and analyze the effect of financial ratios on profit growth in automotive and component companies listed on the Indonesia stock exchange, with firm value acting as a moderating variable. There were 12 companies during the 2015-2020 research period. This type of research is known as causal associative research. In this study, the population consists of automotive and component companies listed on the Indonesia Stock Exchange. The census sampling method was used, so 72 research sample data were collected. Using eviews 10 for data analysis. Profitability and liquidity were found to have a significant partial effect on profit growth. Leverage and activity ratios, on the other hand, had no significant impact on profit growth in automotive and component companies listed on the Indonesian stock exchange between 2015 and 2020. In the 2015-2020 period, profitability, liquidity, and activity leverage ratios all have a significant impact on profit growth in automotive and component companies listed on the Indonesian stock exchange. Profit growth is affected by profitability, leveraged liquidity, and activity ratios.
International journal of social science research and review, Oct 3, 2022
The food and beverage sector is a sector that is in great demand by investors, considering that b... more The food and beverage sector is a sector that is in great demand by investors, considering that business developments in this sector continue to experience significant growth, which is the main attraction for local and foreign entrepreneurs to invest in this sector. The rapid development of the food and beverage sector will make companies compete with each other in order to maintain and increase company value. This effort is certainly a problem for the company, because it relates to the funds that will be used. The purpose of this study was to examine and analyze the effect of the current ratio and debt to equity ratio on firm value through return on assets. The method used in this research is quantitative research, and the nature of the research is explanatory. The data collection technique used is documentation. The types and sources of data are secondary data in the form of financial statements of companies in the food and beverage sector published by the Indonesia Stock Exchange for the period 2017-2020. The research data was tested using Partial Least Square (Software Smart PLS). the conclusion of this study is that the current ratio and debt to equity ratio have no effect on company value. Return on assets is not able to mediate the effect of the current ratio on company value. Return on assets is able to mediate the effect of debt to equity ratio on company value.
International journal of research and review, Mar 7, 2022
The purpose of this study is to test whether Return on Equity and company size affect stock price... more The purpose of this study is to test whether Return on Equity and company size affect stock prices with dividend policy as an intervening variable on property and real estate listed on the Indonesia Stock Exchange in 2015-2019 using Sobel test and path analysis. This research is a quantitative research. The total population of property and real estate companies listed on the BEI is 58 companies and the sample that meets the criteria according to purposive sampling is 14 companies. The results of this study indicate that Return on Equity has a positive influence on stock prices, company size does not affect stock prices, dividend policy does not affect stock prices, ROE does not affect dividend policy, company size does not affect dividend policy, while the indirect effect of ROE has no effect. on stock prices through dividend policy as well as company size does not affect stock prices through dividend policy.
Journal of economics, finance and management studies, Aug 18, 2021
This study aims to examine and analyze the effect of Production Planning and Sales & Distribution... more This study aims to examine and analyze the effect of Production Planning and Sales & Distribution variables on The Accounting Information Quality moderated by personal competence at PT Aneka Gas Industri Tbk Wil I North Sumatra. Type of this research using causal research. This study using 126 respondent as a sample with cencus method, questionnaire were given and filled out by employees of PT Aneka Gas Industri Tbk Wil I North Sumatra using ERP-SAP. The data were analyzed using the partial least squares (SEM-PLS) structural equation model. The results of this study indicate that the Production Planning variable has a significant and positive effect on the accounting information quality. Sales & Distribution variables have a significant and positive effect on the accounting information quality. In addition, this study also found that personal competence did not moderate the effect of Production Planning and Sales & Distribution variables on The Accounting Information Quality.
Journal of Social Science, Mar 25, 2021
This study aims to test and analyze the effect of Current Ratio and Debt to Equity Ratio on stock... more This study aims to test and analyze the effect of Current Ratio and Debt to Equity Ratio on stock prices with ROE as an intervening variable. This research is a quantitative research. The population of food and beverage companies is 23 companies using purposive sampling technique, so samples that meet the criteria for analysis are 13 companies. The data were analyzed using multiple linear regression analysis, the cc›efficient of determination, the F test, and the T test. The results showed that the Current Ratio had a positive and significant effect on ROE and stock prices. DER has a positive and significant effect on ROE but has a significant negative effect on stock prices and ROE has a positive and significant effect on stock prices. CR and DER have an indirect effect on stock prices through ROE.
Journal of Economics, Finance And Management Studies, 2022
Manufacturing companies are chosen as the object of research because manufacturing companies list... more Manufacturing companies are chosen as the object of research because manufacturing companies listed on the Indonesia Stock Exchange (IDX) each year are developing and consist of various industrial sub-sectors so as to reflect the overall capital market reaction. This research aims to find out the effect of profitability and the size of the company on the value of the company with good corporate governance (GCG) as a moderator variable, as well as whether good corporate governance (GCG) is able to moderate the relationship between profitability and the size of the company to the value of the company. The population in the study was a company. The population in the study is a Manufacturing company listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. Samples collected using the purposive sampling method totaled 31 companies determined as samples. The methods used in this study are descriptively quantitative, and the nature of the research is explanatory. The data colle...
Jurnal Regional Planning
Penelitian ini bertujuan untuk menganalisis pengaruh parsial DBH Propinsi dan BKP Propinsi terhad... more Penelitian ini bertujuan untuk menganalisis pengaruh parsial DBH Propinsi dan BKP Propinsi terhadap PDRB Kabupaten Simalungun dan pengaruh simultan DBH Propinsi dan BKP Propinsi terhadap PDRB Kabupaten Simalungun. Berdasarkan jenis masalah yang diteliti, pendekatan yang digunakan adalah deskriptif kuantitatif dan verifikatif kuantitatif. Hasil penelitian menunjukkan bahwa Dana Bagi Hasil (DBH) Provinsi dan Bantuan Keuangan (BKP) Provinsi secara simultan berpengaruh signifikan terhadap PDRB Kabupaten Simalungun. Dari hasil uji F (simultan) yang dilakukan, diperoleh Fhitung sebesar 14,358 dimana Ftabel adalah 4,74. Dengan demikian Fhitung (14,358) > Ftabel (4,74), maka DBH dan BKP Provinsi secara simultan berpengaruh signifikan terhadap PDRB Kabupaten Simalungun. Secara parsial Dana Bagi Hasil (DBH) Provinsi berpengaruh signifikan terhadap Pengembangan Wilayah Kabupaten Simalungun. Nilai signifikansi DBH Provinsi diperoleh sebesar 0,03 lebih kecil dari signifikansi Alpha 0,05 yang...
Jurnal Regional Planning
Tujuan penelitian ini adalah menganalisis Pengaruh Reses DPRD Terhadap Pembangunan Di Kota Tebin... more Tujuan penelitian ini adalah menganalisis Pengaruh Reses DPRD Terhadap Pembangunan Di Kota Tebing Tinggi. Keberhasilan pembangunan membutuhkan dukungan semua pemangku pelaksanaan pembangunan. Populasi penelitian ini adalah penduduk kota Tebing Tinggi yang terdaftar pada BPS 2016 yang berjumlah 158.902 jiwa. Dengan mengggunakan rumus penarikan sampel, maka sampel penelitian sebesar 100 orang. Penelitian ini menggunakan regresi sederhana, metode analisis dan pengujian hipotesis. Penelitian ini memberikan informasi bahwa reses DPRD memiliki pengaruh terhadap pembangunan. Pengolahan data dilakukan dengan menggumpulkan data hasil kuesioner dan pengolahannya menggunakan SPSS. Dari hasil penelitian diketahui bahwa pengaruh reses DPRD terhadap pembangunan sebesar 0,200 atau 22,0 %. Jadi dapat disimpulkan bahwa reses DPRD mempunyai pengaruh yang signifikan terhadap pembangunan di Kota Tebing Tinggi. Penelitian ini memberikan sumbangan pemikiran dan saran kepada Pemerintah Kota Tebing Tingg...
Jurnal Regional Planning
Tujuan penelitian ini adalah menganalisis sosialisasi terhadap partisipasi pemilih dalam pemiliha... more Tujuan penelitian ini adalah menganalisis sosialisasi terhadap partisipasi pemilih dalam pemilihan umum di Kabupaten Toba Samosir. Keberhasilan pemilihan umum membutuhkan dukungan semua pemangku keberhasilan pemilihan umum. Populasi penelitian ini adalah penduduk kabupaten Toba Samosir yang terdaftar pada DPT 2014 yang berjumlah 127.920 jiwa. Dengan mengggunakan rumus penarikan sampel, maka sampel penelitian sebesar 125 orang. Penelitian ini menggunakan regresi sederhana, metode analisis dan pengujian hipotesis. Penelitian ini memberikan informasi bahwa sosialisasi memiliki pengaruh terhadap tingkat partisipasi pemilih. Pengolahan data dilakukan dengan menggumpulkan data hasil kuesioner dan pengolahannya menggunakan SPPS. Dari hasil penelitian diketahui bahwa pengaruh sosialisasi terhadap tingkat partisipasi pemilih sebesar 0,448 atau 44,8 %. Jadi dapat disimpulkan bahwa sosialisasi mempunyai pengaruh yang signifikan terhadap tingkat partisipasi pemilih pada pemilihan umum di Kabupa...
Jurnal Manajemen Dan Akuntansi Medan
The purpose of this study is to examine the impact of budget communication and motivation with pe... more The purpose of this study is to examine the impact of budget communication and motivation with performance. A survey method was conducted on 179 managers involved in budgetary process in plantation industry in North Sumatera using self-administered structured questionnaire. The finding support the postulation that budgetary communication, intrinsic motivation, and extrinsic motivation significantly and positively influenced plantation managers’ performance
Tujuan penelitian ini adalah menganalisis sosialisasi terhadap partisipasi pemilih dalam pemiliha... more Tujuan penelitian ini adalah menganalisis sosialisasi terhadap partisipasi pemilih dalam pemilihan umum di Kabupaten Toba Samosir. Keberhasilan pemilihan umum membutuhkan dukungan semua pemangku keberhasilan pemilihan umum. Populasi penelitian ini adalah penduduk kabupaten Toba Samosir yang terdaftar pada DPT 2014 yang berjumlah 127.920 jiwa. Dengan mengggunakan rumus penarikan sampel, maka sampel penelitian sebesar 125 orang. Penelitian ini menggunakan regresi sederhana, metode analisis dan pengujian hipotesis. Penelitian ini memberikan informasi bahwa sosialisasi memiliki pengaruh terhadap tingkat partisipasi pemilih. Pengolahan data dilakukan dengan menggumpulkan data hasil kuesioner dan pengolahannya menggunakan SPPS. Dari hasil penelitian diketahui bahwa pengaruh sosialisasi terhadap tingkat partisipasi pemilih sebesar 0,448 atau 44,8 %. Jadi dapat disimpulkan bahwa sosialisasi mempunyai pengaruh yang signifikan terhadap tingkat partisipasi pemilih pada pemilihan umum di Kabupaten Toba Samosir. Penelitian ini memberikan sumbangan pemikiran dan saran kepada Pemerintah Kabupaten Toba Samosir bahwa tingkat partisipasi pemilih membutuhkan dukungan penuh dari Pemerintah Kabupaten Toba Samosir, masyarakat berpartisipasi aktif dalam pemilihan umum dan KPU meningkatkan komunikasi dan sosialisasi kepada berbagai pihak terkait.
Penelitian ini bertujuan untuk menganalisis pengaruh parsial DBH Propinsi dan BKP Propinsi terhad... more Penelitian ini bertujuan untuk menganalisis pengaruh parsial DBH Propinsi dan BKP Propinsi terhadap PDRB Kabupaten Simalungun dan pengaruh simultan DBH Propinsi dan BKP Propinsi terhadap PDRB Kabupaten Simalungun. Berdasarkan jenis masalah yang diteliti, pendekatan yang digunakan adalah deskriptif kuantitatif dan verifikatif kuantitatif. Hasil penelitian menunjukkan bahwa Dana Bagi Hasil (DBH) Provinsi dan Bantuan Keuangan (BKP) Provinsi secara simultan berpengaruh signifikan terhadap PDRB Kabupaten Simalungun. Dari hasil uji F (simultan) yang dilakukan, diperoleh Fhitung sebesar 14,358 dimana Ftabel adalah 4,74. Dengan demikian Fhitung (14,358) > Ftabel (4,74), maka DBH dan BKP Provinsi secara simultan berpengaruh signifikan terhadap PDRB Kabupaten Simalungun. Secara parsial Dana Bagi Hasil (DBH) Provinsi berpengaruh signifikan terhadap Pengembangan Wilayah Kabupaten Simalungun. Nilai signifikansi DBH Provinsi diperoleh sebesar 0,03 lebih kecil dari signifikansi Alpha 0,05 yang menunjukkan bahwa DBH Provinsi berpengaruh signifikan terhadap PDRB. Sementara nilai signifikansi BKP Provinsi diperoleh sebesar 0,058 dimana nilai ini lebih besar dari nilai Alpha 0,05, dengan demikian BKP Provinsi secara parsial tidak berpengaruh signifikan terhadap PDRB Kabupaten Simalungun.
Tujuan penelitian ini adalah menganalisis Pengaruh Reses DPRD Terhadap Pembangunan Di Kota Tebing... more Tujuan penelitian ini adalah menganalisis Pengaruh Reses DPRD Terhadap Pembangunan Di Kota Tebing Tinggi. Keberhasilan pembangunan membutuhkan dukungan semua pemangku pelaksanaan pembangunan. Populasi penelitian ini adalah penduduk kota Tebing Tinggi yang terdaftar pada BPS 2016 yang berjumlah 158.902 jiwa. Dengan mengggunakan rumus penarikan sampel, maka sampel penelitian sebesar 100 orang. Penelitian ini menggunakan regresi sederhana, metode analisis dan pengujian hipotesis. Penelitian ini memberikan informasi bahwa reses DPRD memiliki pengaruh terhadap pembangunan. Pengolahan data dilakukan dengan menggumpulkan data hasil kuesioner dan pengolahannya menggunakan SPSS. Dari hasil penelitian diketahui bahwa pengaruh reses DPRD terhadap pembangunan sebesar 0,200 atau 22,0 %. Jadi dapat disimpulkan bahwa reses DPRD mempunyai pengaruh yang signifikan terhadap pembangunan di Kota Tebing Tinggi. Penelitian ini memberikan sumbangan pemikiran dan saran kepada Pemerintah Kota Tebing Tinggi bahwa pembangunan membutuhkan dukungan penuh dari Pemerintah Kota Tebing Tinggi, masyarakat berpartisipasi aktif dalam pembanguna untuk meningkatkan kesejahteraan masyarakat dan kepada berbagai pihak terkait.
This study aims to examine and analyze the effect of Return on Assets (ROA), Price Earning Ratio ... more This study aims to examine and analyze the effect of Return on Assets (ROA), Price Earning Ratio (PER) and Capital Structure on Firm Value in hotel, restaurant and tourism sub-sector service companies listed on the IDX for the 2016-2018 period. The research method used in this research is quantitative research methods. The type of research used in this research is quantitative associative research. The nature of the research used in this study is a causal relationship. The population in this study were 25 companies consisting of 3 years. The selection of research samples using purposive sampling technique, namely sampling with certain criteria so that the number of samples taken was 39 samples. The data analysis method used in this research is multiple linear regression analysis, the coefficient of determination, the F test and the t test. The results showed that Return On Asset (ROA), Price Earning Ratio (PER) and Capital Structure simultaneously had a significant positive effect on Firm Value with a determination coefficient of 78.4%. Return on Asset (ROA) has a negative and insignificant effect on Firm Value, Price Earning Ratio (PER) has a positive and insignificant effect on Firm Value and Capital Structure has a significant positive effect on Firm Value.
The aims of this study are to determine the effect of debt ratio, debt to equity ratio, net profi... more The aims of this study are to determine the effect of debt ratio, debt to equity ratio, net profit margin and return on assets to stock prices. The results of the partial coefficient of debt ratio, debt to equity ratio, net profit margin, and return on assets on stock prices were 10.27%,-32.7%, 22.27%, and-41%, respectively. Meanwhile, the coefficient of determination of the debt ratio, debt to equity ratio, net profit margin and return on assets to stock prices was 60.3%. Simultaneously, the debt ratio, debt to equity ratio, net profit margin and return on assets have a significant effect on stock prices.
International journal of research and review, Aug 26, 2021
This study aims to determine the factors influencing interest in continuing higher education to t... more This study aims to determine the factors influencing interest in continuing higher education to the Sekolah Tinggi Teologi Pelita Kebenaran Medan with religiosity as moderating variables, empirical study of the Congregation Gereja Bethel Indonesia, Medan Plaza. This research is a type of causal comparative research. The sample of this study amounted to 108 respondents with the sampling method using simple random sampling, the data testing method used was the structural equation modeling (SEM) test. Based on the test results, it was found that attitude had a significant positive effect on interest, subjective norms did not have a significant effect on interest, perceived behavioral control did not have a significant effect on interest, religiosity was not proven to moderate the effect of attitude on interest, religiosity was proven to moderate the effect of subjective norms on interest, and religiosity was not proven to moderate the effect of perceived behavioral control on interest.
International journal of social science research and review, Jan 6, 2023
Earnings management is an action taken by managers by engineering company profits to be higher, l... more Earnings management is an action taken by managers by engineering company profits to be higher, lower, or always the same for several periods. Earnings management actions have caused several scandalous cases, including Enron, Merck, World Com, PT Kimia Farma Tbk and PT Garuda Indonesia (Persero). Therefore, the way to overcome this is by implementing the Good Corporate Governance mechanism and auditing financial statements by using the services of a quality accountant such as the big four. The type of research used is causal research. The population in this study were all oil palm plantation companies listed on the Indonesia Stock Exchange during 2017-2021, totaling 24 using purposive sampling technique, the research sample was 14 companies for 5 years from 2017-2021, so the total observations in this study became 70 companies. Statistical test using descriptive statistics and Partial Least Square (PLS). The results of the study partially show that the proportion of independent commissioners has a negative effect on earnings management and audit quality is able to moderate the effect of managerial ownership, institutional ownership and firm size on earnings management while audit quality is not able to moderate the effect of the proportion of independent commissioners and audit committees on earnings management. It can be concluded that the existence of a good corporate governance mechanism in this case the proportion of independent commissioners and audit quality can pressure companies not to carry out earnings management.
Jurnal Manajemen Dan Akuntansi Medan, Feb 15, 2022
The purpose of this study is to examine the impact of budget communication and motivation with pe... more The purpose of this study is to examine the impact of budget communication and motivation with performance. A survey method was conducted on 179 managers involved in budgetary process in plantation industry in North Sumatera using self-administered structured questionnaire. The finding support the postulation that budgetary communication, intrinsic motivation, and extrinsic motivation significantly and positively influenced plantation managers' performance.
International journal of social science research and review, Sep 21, 2022
This study aims to determine and analyze the Effect of Managerial Ownership, Institutional Owners... more This study aims to determine and analyze the Effect of Managerial Ownership, Institutional Ownership, Debt Policy, Profitability, and Company Size on Policy Dividends on Hospitality and Tourism Service companies listed on the Indonesia Stock Exchange. The research period 2017-2020, there are 15 companies. This type of research is causal associative. The population in this study is a hotel and tourism service company listed on the Indonesia Stock Exchange. The sampling method is census, so the number of samples used is 60 research sample data. Methods of data analysis using views 10. The results show that institutional stock ownership, profitability and company size have a significant effect on dividend policy, while managerial ownership and debt policy have no effect on dividend policy in hospitality and tourism service companies listed on the Indonesia Stock Exchange.
Journal of economics, finance and management studies, Aug 16, 2021
The purpose of this research to test and analyze the influence of auditor independence, integrity... more The purpose of this research to test and analyze the influence of auditor independence, integrity and accountability on audit quality moderated by ethics. This research approach is quantitative with associative research type. This research was conducted using a survey method by distributing questionnaires to auditors who work at the Public Accounting Firm in Medan. Sampling using purposive sampling, with a total sample of 90 respondents. The data were analyzed using the partial least squares structural equation model (SEM-PLS). The results of this study indicate that auditor independence has a significant and positive effect on audit quality. Auditor integrity has no effect on audit quality, and auditor accountability has a significant and positive effect on audit quality. In addition, this study also found that ethics did not moderate the influence of auditor independence on audit quality, ethics did not moderate the effect of auditor integrity on audit quality and ethics did not moderate the effect of accountability on audit quality. For this reason, auditors are expected to continue to improve their independence, integrity, accountability and ethics in order to improve audit quality, by continuing to carry out technical training that is sufficient to cover technical aspects as well as general education. The novelty of this research is that the researcher uses the majority of auditors to be in the category of young adults, which can be one of the factors causing the integrity variable to not affect audit quality.
International journal of social science research and review, Sep 13, 2022
The purpose of this study is to determine and analyze the effect of financial ratios on profit gr... more The purpose of this study is to determine and analyze the effect of financial ratios on profit growth in automotive and component companies listed on the Indonesia stock exchange, with firm value acting as a moderating variable. There were 12 companies during the 2015-2020 research period. This type of research is known as causal associative research. In this study, the population consists of automotive and component companies listed on the Indonesia Stock Exchange. The census sampling method was used, so 72 research sample data were collected. Using eviews 10 for data analysis. Profitability and liquidity were found to have a significant partial effect on profit growth. Leverage and activity ratios, on the other hand, had no significant impact on profit growth in automotive and component companies listed on the Indonesian stock exchange between 2015 and 2020. In the 2015-2020 period, profitability, liquidity, and activity leverage ratios all have a significant impact on profit growth in automotive and component companies listed on the Indonesian stock exchange. Profit growth is affected by profitability, leveraged liquidity, and activity ratios.
International journal of social science research and review, Oct 3, 2022
The food and beverage sector is a sector that is in great demand by investors, considering that b... more The food and beverage sector is a sector that is in great demand by investors, considering that business developments in this sector continue to experience significant growth, which is the main attraction for local and foreign entrepreneurs to invest in this sector. The rapid development of the food and beverage sector will make companies compete with each other in order to maintain and increase company value. This effort is certainly a problem for the company, because it relates to the funds that will be used. The purpose of this study was to examine and analyze the effect of the current ratio and debt to equity ratio on firm value through return on assets. The method used in this research is quantitative research, and the nature of the research is explanatory. The data collection technique used is documentation. The types and sources of data are secondary data in the form of financial statements of companies in the food and beverage sector published by the Indonesia Stock Exchange for the period 2017-2020. The research data was tested using Partial Least Square (Software Smart PLS). the conclusion of this study is that the current ratio and debt to equity ratio have no effect on company value. Return on assets is not able to mediate the effect of the current ratio on company value. Return on assets is able to mediate the effect of debt to equity ratio on company value.
International journal of research and review, Mar 7, 2022
The purpose of this study is to test whether Return on Equity and company size affect stock price... more The purpose of this study is to test whether Return on Equity and company size affect stock prices with dividend policy as an intervening variable on property and real estate listed on the Indonesia Stock Exchange in 2015-2019 using Sobel test and path analysis. This research is a quantitative research. The total population of property and real estate companies listed on the BEI is 58 companies and the sample that meets the criteria according to purposive sampling is 14 companies. The results of this study indicate that Return on Equity has a positive influence on stock prices, company size does not affect stock prices, dividend policy does not affect stock prices, ROE does not affect dividend policy, company size does not affect dividend policy, while the indirect effect of ROE has no effect. on stock prices through dividend policy as well as company size does not affect stock prices through dividend policy.
Journal of economics, finance and management studies, Aug 18, 2021
This study aims to examine and analyze the effect of Production Planning and Sales & Distribution... more This study aims to examine and analyze the effect of Production Planning and Sales & Distribution variables on The Accounting Information Quality moderated by personal competence at PT Aneka Gas Industri Tbk Wil I North Sumatra. Type of this research using causal research. This study using 126 respondent as a sample with cencus method, questionnaire were given and filled out by employees of PT Aneka Gas Industri Tbk Wil I North Sumatra using ERP-SAP. The data were analyzed using the partial least squares (SEM-PLS) structural equation model. The results of this study indicate that the Production Planning variable has a significant and positive effect on the accounting information quality. Sales & Distribution variables have a significant and positive effect on the accounting information quality. In addition, this study also found that personal competence did not moderate the effect of Production Planning and Sales & Distribution variables on The Accounting Information Quality.
Journal of Social Science, Mar 25, 2021
This study aims to test and analyze the effect of Current Ratio and Debt to Equity Ratio on stock... more This study aims to test and analyze the effect of Current Ratio and Debt to Equity Ratio on stock prices with ROE as an intervening variable. This research is a quantitative research. The population of food and beverage companies is 23 companies using purposive sampling technique, so samples that meet the criteria for analysis are 13 companies. The data were analyzed using multiple linear regression analysis, the cc›efficient of determination, the F test, and the T test. The results showed that the Current Ratio had a positive and significant effect on ROE and stock prices. DER has a positive and significant effect on ROE but has a significant negative effect on stock prices and ROE has a positive and significant effect on stock prices. CR and DER have an indirect effect on stock prices through ROE.
Journal of Economics, Finance And Management Studies, 2022
Manufacturing companies are chosen as the object of research because manufacturing companies list... more Manufacturing companies are chosen as the object of research because manufacturing companies listed on the Indonesia Stock Exchange (IDX) each year are developing and consist of various industrial sub-sectors so as to reflect the overall capital market reaction. This research aims to find out the effect of profitability and the size of the company on the value of the company with good corporate governance (GCG) as a moderator variable, as well as whether good corporate governance (GCG) is able to moderate the relationship between profitability and the size of the company to the value of the company. The population in the study was a company. The population in the study is a Manufacturing company listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. Samples collected using the purposive sampling method totaled 31 companies determined as samples. The methods used in this study are descriptively quantitative, and the nature of the research is explanatory. The data colle...
Jurnal Regional Planning
Penelitian ini bertujuan untuk menganalisis pengaruh parsial DBH Propinsi dan BKP Propinsi terhad... more Penelitian ini bertujuan untuk menganalisis pengaruh parsial DBH Propinsi dan BKP Propinsi terhadap PDRB Kabupaten Simalungun dan pengaruh simultan DBH Propinsi dan BKP Propinsi terhadap PDRB Kabupaten Simalungun. Berdasarkan jenis masalah yang diteliti, pendekatan yang digunakan adalah deskriptif kuantitatif dan verifikatif kuantitatif. Hasil penelitian menunjukkan bahwa Dana Bagi Hasil (DBH) Provinsi dan Bantuan Keuangan (BKP) Provinsi secara simultan berpengaruh signifikan terhadap PDRB Kabupaten Simalungun. Dari hasil uji F (simultan) yang dilakukan, diperoleh Fhitung sebesar 14,358 dimana Ftabel adalah 4,74. Dengan demikian Fhitung (14,358) > Ftabel (4,74), maka DBH dan BKP Provinsi secara simultan berpengaruh signifikan terhadap PDRB Kabupaten Simalungun. Secara parsial Dana Bagi Hasil (DBH) Provinsi berpengaruh signifikan terhadap Pengembangan Wilayah Kabupaten Simalungun. Nilai signifikansi DBH Provinsi diperoleh sebesar 0,03 lebih kecil dari signifikansi Alpha 0,05 yang...
Jurnal Regional Planning
Tujuan penelitian ini adalah menganalisis Pengaruh Reses DPRD Terhadap Pembangunan Di Kota Tebin... more Tujuan penelitian ini adalah menganalisis Pengaruh Reses DPRD Terhadap Pembangunan Di Kota Tebing Tinggi. Keberhasilan pembangunan membutuhkan dukungan semua pemangku pelaksanaan pembangunan. Populasi penelitian ini adalah penduduk kota Tebing Tinggi yang terdaftar pada BPS 2016 yang berjumlah 158.902 jiwa. Dengan mengggunakan rumus penarikan sampel, maka sampel penelitian sebesar 100 orang. Penelitian ini menggunakan regresi sederhana, metode analisis dan pengujian hipotesis. Penelitian ini memberikan informasi bahwa reses DPRD memiliki pengaruh terhadap pembangunan. Pengolahan data dilakukan dengan menggumpulkan data hasil kuesioner dan pengolahannya menggunakan SPSS. Dari hasil penelitian diketahui bahwa pengaruh reses DPRD terhadap pembangunan sebesar 0,200 atau 22,0 %. Jadi dapat disimpulkan bahwa reses DPRD mempunyai pengaruh yang signifikan terhadap pembangunan di Kota Tebing Tinggi. Penelitian ini memberikan sumbangan pemikiran dan saran kepada Pemerintah Kota Tebing Tingg...
Jurnal Regional Planning
Tujuan penelitian ini adalah menganalisis sosialisasi terhadap partisipasi pemilih dalam pemiliha... more Tujuan penelitian ini adalah menganalisis sosialisasi terhadap partisipasi pemilih dalam pemilihan umum di Kabupaten Toba Samosir. Keberhasilan pemilihan umum membutuhkan dukungan semua pemangku keberhasilan pemilihan umum. Populasi penelitian ini adalah penduduk kabupaten Toba Samosir yang terdaftar pada DPT 2014 yang berjumlah 127.920 jiwa. Dengan mengggunakan rumus penarikan sampel, maka sampel penelitian sebesar 125 orang. Penelitian ini menggunakan regresi sederhana, metode analisis dan pengujian hipotesis. Penelitian ini memberikan informasi bahwa sosialisasi memiliki pengaruh terhadap tingkat partisipasi pemilih. Pengolahan data dilakukan dengan menggumpulkan data hasil kuesioner dan pengolahannya menggunakan SPPS. Dari hasil penelitian diketahui bahwa pengaruh sosialisasi terhadap tingkat partisipasi pemilih sebesar 0,448 atau 44,8 %. Jadi dapat disimpulkan bahwa sosialisasi mempunyai pengaruh yang signifikan terhadap tingkat partisipasi pemilih pada pemilihan umum di Kabupa...
Jurnal Manajemen Dan Akuntansi Medan
The purpose of this study is to examine the impact of budget communication and motivation with pe... more The purpose of this study is to examine the impact of budget communication and motivation with performance. A survey method was conducted on 179 managers involved in budgetary process in plantation industry in North Sumatera using self-administered structured questionnaire. The finding support the postulation that budgetary communication, intrinsic motivation, and extrinsic motivation significantly and positively influenced plantation managers’ performance