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Papers by lenny evinita

Research paper thumbnail of Impact of Leverage, Liquidity on Auditor’s Going Concern in Manufacturing

Klabat Accounting Review

The purpose of conducting this research is to analyze whether Leverage and Liquidity affect Going... more The purpose of conducting this research is to analyze whether Leverage and Liquidity affect Going Concern Audit Opinions in manufacturing companies listed on the IDX in 2018-2021. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 with a population of 193 companies. Based on the purposive sampling method, a sample of 40 companies was obtained which was multiplied by 4 years of research, so that a sample of research data was obtained, namely 160 research data. This study uses a quantitative approach with data analysis techniques using multiple linear regression. The results of this study indicate that partially Leverage and Liquidity affect the Going Concern Audit Opinion. As well as simultaneously, Leverage and Liquidity affect the Going Concern Audit Opinion. The implications of these findings are that manufacturing company management should pay attention to their levels of Leverage and Liquidity, as these factors can affect...

Research paper thumbnail of Pengaruh Hutang Jangka Pendek Dan Hutang Jangka Panjang Terhadap Laba Usaha Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar DI Bursa Efek Indonesia Periode 2018-2020

Jurnal Akuntansi Manado (JAIM)

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Hutang Jangka Pendek dan Hutang ... more Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Hutang Jangka Pendek dan Hutang Jangka Panjang Terhadap Laba Usaha Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020. Penelitian ini menggunakan data sekunder bersifat kuantitatif dan teknik pengambilan sampel menggunakan metode purposive sampling sebanyak 34 perusahaan. Hasil penelitian ini menunjukkan bahwa (1) Hutang jangka pendek secara parsial berpengaruh positif terhadap laba usaha yang dibuktikan dengan t-hitung > t-tabel (5.017840 >1,984217) dan nilai signifikan t < 0,05 (0.0000 < 0,05). (2) Hutang Jangka panjang secara parsial tidak berpengaruh terhadap laba usaha yang dibuktikan dengan t-hitung < t-tabel (0.404518 < 1,984217) dan nilai signifikan t > 0,05 (0.6867 > 0,05). (3) Hutang jangka pendek dan hutang jangka pendek secara simultan berpengaruh positif dan signifikan terhadap laba yang dibuktikan dengan F-hitung >...

Research paper thumbnail of Empowerment of Tourism Business in Modoinding- Minahasa Selatan

Abdi dosen, Mar 8, 2023

Tourism business actors have an important role to achieve the goals of the business being establi... more Tourism business actors have an important role to achieve the goals of the business being establish, without sufficient knowledge will reduce the desired achievement. The result of interviews conducted by the team on tourism businesses, they feel that they cannot continue their business because there is lack of awareness from tourism business actors to work together to promote their place of business. The problem found there were several problem which is lack of promotion, not work together and marketing system that effect the target. The target market has not been properly recorded , no attraction to bring guests to Modoinding, another problem is luck of funding support from banks and community business credit providers in Modoinding, The method used action research. The solution are the Modoinding Tourism community management has been formed , and worked to promoted and targeting visitors with integrated marketing system through regular events and promotion of Modoinding tourism one stop through a website, and other solution to support funds from BNI KUR system according to brochure. Conclusion: given education to tourism business actors, to have knowledge of promoting and managing finances for the businesses.

Research paper thumbnail of Pengaruh Leverage dan LDR Terhadap Profitabilitas Bank yang Terdaftar di Bursa Efek Indonesia

Jurnal Akuntansi Manado (JAIM)

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Leverage dan LDR terhadap Pro... more Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Leverage dan LDR terhadap Profitabilitas perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Data yang digunakan merupakan data sekunder dan menggunakan metode yang bersifat kuantitatif dengan analisis regresi data panel dengan bantuan Eviews 9 untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara variabel satu dengan variabel yang lain. dengan jumlah populasi yaitu 46 perusahaan. Berdasarkan kriteria pengambilan sampel dan perusahaan yang memiliki data outlier maka tersisa 13 perusahaan dikali empat (4) tahun periode penelitian yang menjadi sampel pada penelitian ini, yaitu 52 data pengamatan. Regresi linear berganda data panel merupakan teknik analsisi data dalam penelitian ini, dengan model pendekatan yang terpilih yaitu FEM. Hasil penelitian secara parsial menyimpulkan Leverage tidak memiliki pengaruh terhadap Profitabilitas. Sedangkan LDR tidak memiliki pengaruh terhadap ...

Research paper thumbnail of Introduction of Interactive Science Learning in Community Service at Kasih Ende Orphanage

Abdi Dosen : Jurnal Pengabdian Pada Masyarakat

Education is a process to improve, to educate people's skills, attitudes, and behavior; and t... more Education is a process to improve, to educate people's skills, attitudes, and behavior; and to govern a person or group in an effort to educate human life through teaching, training and guidance activities. Based on the situation in Ende district, there are social problems, one of which is the number of children dropping out of school due to several factors, such as the family condition. Through the Community Program , the community in Ende Orphanage was invited and involved in improving children's education. Based on the results, the community service found the children of the Naungan Kasih Orphanage participated in activities and gained knowledge based on the activities that had been carried out. The activity is how to increase knowledge with tutoring, such as waste classification and processing, clean and healthy lifestyle, character building, and education about the slogans and symbols of the Republic of Indonesia

Research paper thumbnail of Pengaruh Likuiditas Dan Pertumbuhan Penjualan Terhadap Kebijakan Hutang (Studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Periode 2015 - 2019))

Jurnal Akuntansi Manado (JAIM)

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas dan pertumbuhan penjualan... more Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas dan pertumbuhan penjualan terhadap kebijakan hutang perusahaan pertambangan. Dalam penelitian ini, kebijakan hutang diukur menggunakan debt to equity ratio (DER). Sampel dalam penelitian ini berjumlah 10 sampel yang diperoleh dari 49 perusahaan pertambangan selama 5 tahun dengan menggunakan metode purposive sampling. Jumlah data observasi sebanyak 50 data. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan program SPSS untuk mengolah data. Data penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015 – 2019. Hasil penelitian menunjukkan bahwa likuiditas tidak memiliki pengaruh terhadap kebijakan hutang dan pertumbuhan penjualan memiliki pengaruh terhadap kebijakan hutang.

Research paper thumbnail of Pengaruh Profitabilitas Dan Leverage Terhadap Kebijakan Dividen Perusahaan Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Periode 2017-2019

Jurnal Akuntansi Manado (JAIM)

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas dan leverage terhadap ... more Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas dan leverage terhadap kebijakan dividen perusahaan pada industri manufaktur industri barang konsumsi yang terdaftar di BEI antara tahun 2017 dan 2019. Pendekatan survei yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan pendekatan korelasional yang bertujuan untuk memberikan penjelasan yang sistematis, faktual dan akurat. Dengan menjelaskan pengaruh antara variabel bebas atau bebas (X1, X2) dan variabel terikat atau terikat (Y), serta derajat hubungan antara variabel terikat berdasarkan koefisien korelasi populasi, survei ini adalah pasar modal Indonesia. (BEI) mencatatkan bahkan 53 perusahaan di industri barang konsumsi antara 2017 dan 2019. Ini adalah produk dari periode akuntansi 3 tahun. Selain itu, teknik pengambilan sampel sasaran, yaitu teknik pengambilan sampel yang memperhitungkan pertimbangan khusus, digunakan untuk menentukan sampel survei. Ada korelasi kuat antara le...

Research paper thumbnail of THE mediating effects of needs and wants on the relationship between international students’ financial stress and learning motivation and financial sustainability

Research paper thumbnail of Pengaruh Modal Dan Sumber Daya Manusia Pada Laba Usaha Penjualan Kue Traditional DI Airmadidi

Jurnal Manajemen Dan Bisnis, Feb 9, 2013

Research paper thumbnail of Determining the Relationship Revaluation of Property, Plant and Equipment Company on Stock Prices and the Rate of Return on Stock on Indonesian Stock Exchange

Current Aspects in Business, Economics and Finance Vol. 2

Research paper thumbnail of Mediating Effects Of Governance on Audit Culture, Internal Control and Audit Quality in Indonesia: Basis for Model

Studies of Applied Economics, 2021

The purpose of the research was to investigate the mediated effect of governance on audit culture... more The purpose of the research was to investigate the mediated effect of governance on audit culture, internal control and audit quality in in selected Indonesia Ministries and Agencies for the yar 2019 and found a new model. The research was conducted in a quantitative approarch. This study investigated the condition of audit quality in Indonesia, particularly: audit reliability, accuracy, professional ethics awareness, competence, value of recommendation among 422 full-time employees in the Ministries and agencies. Questionnaires were used to gather information. SPSS 23 was used to analyze the data for descriptive, correlational, and predictive purposes, as well as to establish the effect of the respondents' profile. Structural Equation Model for mediation was also utilized. The result indicated that audit culture and internal control have a positive relation to audit quality. Furthermore, the finding showed that the respondent’s sex and educational attainment were not signif...

Research paper thumbnail of Analysis of Relationship Revaluation of Property, Plant and Equipment Company on Stock Prices and the Rate of Return on Stock on Indonesian Stock Exchange

This study determined the relationship revaluation of property, plant and equipment on stock pric... more This study determined the relationship revaluation of property, plant and equipment on stock prices and the rate of return on stock in the manufacturing company. The population included the manufacturing companies included in the index LQ45 in Indonesia Stock Exchange in January 2011 to December 2013. The descriptive method utilized and the data were analyzed using multiple regression. The data were gathered from a yearly financial report in Indonesia stock exchange, data collection, data analysis, statistical analysis. The result of this research has shown that 1) There is the relationship between the financial asset classes of property, plant and equipment at fair value with reliability, 2) Reporting of fixed asset property, plant and equipment at fair value biased and unreliable especially for SE (The difference between the change in value of assets) and PPNINC (the increase of the value of property, plant, equipment company in period t), and 3) The fair value has ability to expl...

Research paper thumbnail of Impact of Leverage, Liquidity on Auditor’s Going Concern in Manufacturing

Klabat Accounting Review

The purpose of conducting this research is to analyze whether Leverage and Liquidity affect Going... more The purpose of conducting this research is to analyze whether Leverage and Liquidity affect Going Concern Audit Opinions in manufacturing companies listed on the IDX in 2018-2021. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 with a population of 193 companies. Based on the purposive sampling method, a sample of 40 companies was obtained which was multiplied by 4 years of research, so that a sample of research data was obtained, namely 160 research data. This study uses a quantitative approach with data analysis techniques using multiple linear regression. The results of this study indicate that partially Leverage and Liquidity affect the Going Concern Audit Opinion. As well as simultaneously, Leverage and Liquidity affect the Going Concern Audit Opinion. The implications of these findings are that manufacturing company management should pay attention to their levels of Leverage and Liquidity, as these factors can affect...

Research paper thumbnail of Pengaruh Hutang Jangka Pendek Dan Hutang Jangka Panjang Terhadap Laba Usaha Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar DI Bursa Efek Indonesia Periode 2018-2020

Jurnal Akuntansi Manado (JAIM)

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Hutang Jangka Pendek dan Hutang ... more Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Hutang Jangka Pendek dan Hutang Jangka Panjang Terhadap Laba Usaha Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020. Penelitian ini menggunakan data sekunder bersifat kuantitatif dan teknik pengambilan sampel menggunakan metode purposive sampling sebanyak 34 perusahaan. Hasil penelitian ini menunjukkan bahwa (1) Hutang jangka pendek secara parsial berpengaruh positif terhadap laba usaha yang dibuktikan dengan t-hitung > t-tabel (5.017840 >1,984217) dan nilai signifikan t < 0,05 (0.0000 < 0,05). (2) Hutang Jangka panjang secara parsial tidak berpengaruh terhadap laba usaha yang dibuktikan dengan t-hitung < t-tabel (0.404518 < 1,984217) dan nilai signifikan t > 0,05 (0.6867 > 0,05). (3) Hutang jangka pendek dan hutang jangka pendek secara simultan berpengaruh positif dan signifikan terhadap laba yang dibuktikan dengan F-hitung >...

Research paper thumbnail of Empowerment of Tourism Business in Modoinding- Minahasa Selatan

Abdi dosen, Mar 8, 2023

Tourism business actors have an important role to achieve the goals of the business being establi... more Tourism business actors have an important role to achieve the goals of the business being establish, without sufficient knowledge will reduce the desired achievement. The result of interviews conducted by the team on tourism businesses, they feel that they cannot continue their business because there is lack of awareness from tourism business actors to work together to promote their place of business. The problem found there were several problem which is lack of promotion, not work together and marketing system that effect the target. The target market has not been properly recorded , no attraction to bring guests to Modoinding, another problem is luck of funding support from banks and community business credit providers in Modoinding, The method used action research. The solution are the Modoinding Tourism community management has been formed , and worked to promoted and targeting visitors with integrated marketing system through regular events and promotion of Modoinding tourism one stop through a website, and other solution to support funds from BNI KUR system according to brochure. Conclusion: given education to tourism business actors, to have knowledge of promoting and managing finances for the businesses.

Research paper thumbnail of Pengaruh Leverage dan LDR Terhadap Profitabilitas Bank yang Terdaftar di Bursa Efek Indonesia

Jurnal Akuntansi Manado (JAIM)

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Leverage dan LDR terhadap Pro... more Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Leverage dan LDR terhadap Profitabilitas perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Data yang digunakan merupakan data sekunder dan menggunakan metode yang bersifat kuantitatif dengan analisis regresi data panel dengan bantuan Eviews 9 untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara variabel satu dengan variabel yang lain. dengan jumlah populasi yaitu 46 perusahaan. Berdasarkan kriteria pengambilan sampel dan perusahaan yang memiliki data outlier maka tersisa 13 perusahaan dikali empat (4) tahun periode penelitian yang menjadi sampel pada penelitian ini, yaitu 52 data pengamatan. Regresi linear berganda data panel merupakan teknik analsisi data dalam penelitian ini, dengan model pendekatan yang terpilih yaitu FEM. Hasil penelitian secara parsial menyimpulkan Leverage tidak memiliki pengaruh terhadap Profitabilitas. Sedangkan LDR tidak memiliki pengaruh terhadap ...

Research paper thumbnail of Introduction of Interactive Science Learning in Community Service at Kasih Ende Orphanage

Abdi Dosen : Jurnal Pengabdian Pada Masyarakat

Education is a process to improve, to educate people's skills, attitudes, and behavior; and t... more Education is a process to improve, to educate people's skills, attitudes, and behavior; and to govern a person or group in an effort to educate human life through teaching, training and guidance activities. Based on the situation in Ende district, there are social problems, one of which is the number of children dropping out of school due to several factors, such as the family condition. Through the Community Program , the community in Ende Orphanage was invited and involved in improving children's education. Based on the results, the community service found the children of the Naungan Kasih Orphanage participated in activities and gained knowledge based on the activities that had been carried out. The activity is how to increase knowledge with tutoring, such as waste classification and processing, clean and healthy lifestyle, character building, and education about the slogans and symbols of the Republic of Indonesia

Research paper thumbnail of Pengaruh Likuiditas Dan Pertumbuhan Penjualan Terhadap Kebijakan Hutang (Studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Periode 2015 - 2019))

Jurnal Akuntansi Manado (JAIM)

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas dan pertumbuhan penjualan... more Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas dan pertumbuhan penjualan terhadap kebijakan hutang perusahaan pertambangan. Dalam penelitian ini, kebijakan hutang diukur menggunakan debt to equity ratio (DER). Sampel dalam penelitian ini berjumlah 10 sampel yang diperoleh dari 49 perusahaan pertambangan selama 5 tahun dengan menggunakan metode purposive sampling. Jumlah data observasi sebanyak 50 data. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan program SPSS untuk mengolah data. Data penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015 – 2019. Hasil penelitian menunjukkan bahwa likuiditas tidak memiliki pengaruh terhadap kebijakan hutang dan pertumbuhan penjualan memiliki pengaruh terhadap kebijakan hutang.

Research paper thumbnail of Pengaruh Profitabilitas Dan Leverage Terhadap Kebijakan Dividen Perusahaan Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Periode 2017-2019

Jurnal Akuntansi Manado (JAIM)

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas dan leverage terhadap ... more Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas dan leverage terhadap kebijakan dividen perusahaan pada industri manufaktur industri barang konsumsi yang terdaftar di BEI antara tahun 2017 dan 2019. Pendekatan survei yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan pendekatan korelasional yang bertujuan untuk memberikan penjelasan yang sistematis, faktual dan akurat. Dengan menjelaskan pengaruh antara variabel bebas atau bebas (X1, X2) dan variabel terikat atau terikat (Y), serta derajat hubungan antara variabel terikat berdasarkan koefisien korelasi populasi, survei ini adalah pasar modal Indonesia. (BEI) mencatatkan bahkan 53 perusahaan di industri barang konsumsi antara 2017 dan 2019. Ini adalah produk dari periode akuntansi 3 tahun. Selain itu, teknik pengambilan sampel sasaran, yaitu teknik pengambilan sampel yang memperhitungkan pertimbangan khusus, digunakan untuk menentukan sampel survei. Ada korelasi kuat antara le...

Research paper thumbnail of THE mediating effects of needs and wants on the relationship between international students’ financial stress and learning motivation and financial sustainability

Research paper thumbnail of Pengaruh Modal Dan Sumber Daya Manusia Pada Laba Usaha Penjualan Kue Traditional DI Airmadidi

Jurnal Manajemen Dan Bisnis, Feb 9, 2013

Research paper thumbnail of Determining the Relationship Revaluation of Property, Plant and Equipment Company on Stock Prices and the Rate of Return on Stock on Indonesian Stock Exchange

Current Aspects in Business, Economics and Finance Vol. 2

Research paper thumbnail of Mediating Effects Of Governance on Audit Culture, Internal Control and Audit Quality in Indonesia: Basis for Model

Studies of Applied Economics, 2021

The purpose of the research was to investigate the mediated effect of governance on audit culture... more The purpose of the research was to investigate the mediated effect of governance on audit culture, internal control and audit quality in in selected Indonesia Ministries and Agencies for the yar 2019 and found a new model. The research was conducted in a quantitative approarch. This study investigated the condition of audit quality in Indonesia, particularly: audit reliability, accuracy, professional ethics awareness, competence, value of recommendation among 422 full-time employees in the Ministries and agencies. Questionnaires were used to gather information. SPSS 23 was used to analyze the data for descriptive, correlational, and predictive purposes, as well as to establish the effect of the respondents' profile. Structural Equation Model for mediation was also utilized. The result indicated that audit culture and internal control have a positive relation to audit quality. Furthermore, the finding showed that the respondent’s sex and educational attainment were not signif...

Research paper thumbnail of Analysis of Relationship Revaluation of Property, Plant and Equipment Company on Stock Prices and the Rate of Return on Stock on Indonesian Stock Exchange

This study determined the relationship revaluation of property, plant and equipment on stock pric... more This study determined the relationship revaluation of property, plant and equipment on stock prices and the rate of return on stock in the manufacturing company. The population included the manufacturing companies included in the index LQ45 in Indonesia Stock Exchange in January 2011 to December 2013. The descriptive method utilized and the data were analyzed using multiple regression. The data were gathered from a yearly financial report in Indonesia stock exchange, data collection, data analysis, statistical analysis. The result of this research has shown that 1) There is the relationship between the financial asset classes of property, plant and equipment at fair value with reliability, 2) Reporting of fixed asset property, plant and equipment at fair value biased and unreliable especially for SE (The difference between the change in value of assets) and PPNINC (the increase of the value of property, plant, equipment company in period t), and 3) The fair value has ability to expl...