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All Journal Jurnal Ilmu Manajemen (JIM) Jurnal Akuntansi dan Pajak FINANCIAL : JURNAL AKUNTANSI Community Development Journal: Jurnal Pengabdian Masyarakat Buletin Abdi Masyarakat (BAM)

Liper Siregar

Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Author-ID : 3989671

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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PENGARUH EARNING PER SHARE, DEBT TO EQUITY RATIO, DAN ASSET GROWTH TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI, YANG TERDAFTAR DI BURSA EFEK INDONESIA Nova G. Brizella Sidauruk; Liper Siregar; Elly Susanti; Astuti Astuti
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 4, No 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

AbstrakTujuan dari penelitian ini adalah untuk mengetahui gambaran earning per share, debt to equity ratio, asset growth terhadap nilai perusahaan serta pengaruh earning per share, debt to equity ratio, asset growth terhadap nilai perusahaan pada Perusahaan Sub Sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Pengumpulan data digunakan metode dokumentasi. Teknik analisis yang digunakan adalah regresi linier berganda, koefisien korelasi, koefisien determinasi, uji hipotesis.Hasil penelitian ini dapat disimpulkan sebagai berikut: 1. Rata-rata earning per share dan nilai perusahaan cenderung meningkat, rata-rata debt to equity ratio dan asset growth cenderung menurun. 2. Hasil pengujian dari regresi linier berganda diketahui bahwa earning per share dan asset growth berpengaruh positif, sedangkan debt to equity ratio berpengaruh negatif terhadap nilai perusahaaan. 3. Hasil analisis koefisien korelasi dan korelasi determinasi dapat diambil kesimpulan bahwa hubungan antara earning per share, debt to equity ratio, dan asset growth dengan nilai perusahaan kuat dan cukup banyak dipengaruhi oleh variabel lain yang dijelaskan dalam penelitian ini. 4. Hasil Uji F dapat disimpulkan bahwa H0 ditolak yang artinya earning per share, debt to equity ratio, dan asset growth berpengaruh signifikan terhadap nilai perusahaan.Saran yang dapat diberikan adalah manajemen sebaiknya lebih mengoptimalkan penggunaan dana dalam perusahaan sehingga dengan penggunaan utang yang besar tetap mampu meningkatkan laba sehingga dapat meningkatkan nilai perusahaan. Perusahaan juga tetap memperhatikan pertumbuhan aset, dengan terjadinya pertumbuhan yang baik akan meningkatkan hasil operasi perusahaan hal ini akan menambah kepercayaan pihak luar terhadap perusahaan.Dengan demikian para investor akan melakukan investasi di perusahaan tersebut.Kata Kunci : Earning Per Share, Debt to Equity Ratio, Asset Growth, dan Nilai PerusahaanAbstractThe purpose of this research is to find out: 1. Overview of Earning Per Share, Debt to Equity Ratio, Asset Growth, and Corporate Value. 2. Effect of Earning Per Share, Debt to Equity Ratio, and Asset Growth on Company Value in Telecommunication Sub-Sector Companies Listed on the Indonesia Stock Exchange. This research was conducted using qualitative descriptive analysis methods and quantitative descriptive analysis. The research sample is the Telecommunications Sub-Sector Registered on the Indonesia Stock Exchange for the 2013-2017 period. Data collection is done by documentation method. The analysis technique used is the classical assumption test, multiple linear regression analysis, correlation coefficient, determination coefficient, and hypothesis testing.The results of the research can be summarized as follows: 1. Average earnings per share and firm value tend to increase, the average debt to equity ratio and asset growth tend to decline. 2. The test results of multiple linear regression revealed that earnings per share and asset growth had a positive effect, while the debt to equity ratio had a negative effect on firm value. 3. The results of the analysis of the correlation coefficient and correlation of determination can be concluded that the relationship between earnings per share, debt to equity ratio, and asset growth with firm value is strong and quite much influenced by other variables described in this study. 4. F test results can be concluded that H0 is rejected, which means earnings per share, debt to equity ratio, and asset growth have a significant effect on firm value.The results of the study suggest that management should optimize the use of funds in the company so that the use of large debt can still increase profits so as to increase the value of the company. The company also continues to pay attention to the growth of assets, with the occurrence of good growth will improve the results of the company's operations this will increase the confidence of outside parties towards the company. Thus investors will invest in the company. Keywords: Earning Per Share, Debt to Equity Ratio, and Asset Growth Price to Book Value.

DAMPAK QUICK RATIO DAN DEBT TO EQUITY RATIO TERHADAP PRICE EARNING RATIO PADA PT MERCK, TBK Fiorensia Fiorensia; Liper Siregar; Christine Dewi Nainggolan; Hery Pandapotan Silitonga
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v5i2.114

Tujuan dari penelitian ini adalah untuk mengetahui gambaran Quick Ratio, Debt to Equity Ratio dan Price Earning Ratio serta pengaruh Quick Ratio dan Debt to Equity Ratio terhadap Price Earning Ratio secara simultan maupun parsial pada PT Merck, Tbk periode 2010 - 2017. Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis data yang digunakan adalah uji asumsi klasik, analisis linear berganda, koefisien korelasi, koefisien determinasi dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa Quick Ratio (QR) mengalami fluktuasi dan cenderung menurun sedangkan Debt to Equity Ratio (DER) dan Price Earning Ratio (PER) mengalami fluktuasi dan cenderung meningkat. Untuk hasil pengujian hipotesis dapat disimpulkan bahwa Quick Ratio dan Debt to Equity Ratio berpengaruh tidak signifikan terhadap Price Earning Ratio pada PT Merck Indonesia, Tbk periode 2010-2017 baik secara simultan maupun parsial.Kata kunci: Quick Ratio (QR), Debt to Equity Ratio (DER) dan Price Earning Ratio (PER)

PENGARUH LEVERAGE, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PT JAKARTA SETIABUDI INTERNASIONAL, TBK. YANG TERDAFTAR DI BURSA EFEK INDONESIA Virya Shanti; Liper Siregar; Ady Inrawan; Sepbeariska Manurung
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 5, No 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

The purpose of this research are to find out the description of leverage, profitability, dividend policy and company value and to determine the effect of leverage, profitability, and dividend policy on the value of the company both simultaneously and partially at PT Jakarta Setiabudi Internasional, Tbk. registered on the Indonesian Stock Exchange. This research was conducted using qualitative descriptive analysis methods and quantitative descriptive analysis. The method used to analyze the data in this study is the classical assumption test, multiple linier regression analysis, the correlation coefficient, coefficient of determination, and hypothesis test (F test and t test). Testing is performed using the SPSS Version 20 software program.The results of the research can be summarized of follows: 1) Leverage and profitability fluctuate and tend to decline while dividend policies and corporate values fluctuate and tend to increase 2) Regression results indicate that there is a positive influence between leverage, profitability, dividend policy on the value company at PT Jakarta Setiabudi Internasional, Tbk. registered on the Indonesian Stock Exchange.Suggestions from this research are companies should make efficient use of costs and use equity effectively to increase sales so that profits increase and profitability will also increase. Companies should also pay attention to debt management, profitability and company dividend policies. Keywords: Leverage, Profitability, Dividend Policy, and Company Value

Good Corporate Governance, Free Cash Flow, dan Leverage terhadap Earning Management dengan Kualitas Audit sebagai Variabel Moderasi Rico Nur Ilham; Debi Eka Putri; Irada Sinta; Liper Siregar; Saprudin Saprudin
Jurnal Ilmu Manajemen Vol 10 No 4 (2022)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

This study examines the effect of good corporate governance, free cash flow, and leverage on earnings management with audit quality as a moderating variable in mining companies listed on the Indonesia Stock Exchange from 2015 to 2019. This study used secondary data from financial statements of mining companies on the Indonesia Stock Exchange accessed at www.idx.co.id. The data analysis method used was multiple linear regression methods with the help of Eviews. The results show that good corporate governance, free cash flow, and audit quality have an insignificant effect on earnings management, and leverage significantly adversely affects earnings management. The results also show that audit quality is a variable that can moderate the relationship between good corporate governance and earnings management but cannot moderate the relationship between free cash flow and earning management and leverage with earnings management. Companies must continue to manage the company well in order to achieve company goals

FAKTOR FAKTOR YANG MEMPENGARUHI KEBIJAKAN DEVIDEN DENGAN KEPUTUSAN INVESTASI SEBAGAI VARIABEL MODERATING Elly Susanti; Liper Siregar
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7581

The purpose of this study is to identify factors affecting dividend policy (liquidity leverage and profitability) and to identify and analyze whether investment decisions can strengthen or weaken the effect of liquidity leverage and profitability on dividend policy. The study was conducted in the years 2016-2020 in the Food and Beverage sub-sector company and the sample was conducted by purposive sampling. Data analysis techniques include classical estimation testing hypothesis testing and residual testing. The results of this study partially show the hypothesis that liquidity has a significant positive effect leverage has a positive but insignificant effect and profitability has a significant negative effect on dividend policy while all variables (liquidity and profitability) have a significant effect. Positive effect. Investment decisions do not amplify the effects of liquidity and profitability on dividend policy

BIMBINGAN TEKNIS PENCATATAN DAN PELAPORAN KEUANGAN BENGKEL ZUL KELUARGA JAYA PEMATANGSIANTAR Liper Siregar; Nelly Ervina; Debi Eka Putri; Sepbeariska Manurung; Christine Loist
Buletin Abdi Masyarakat Vol 5, No 1 (2024): Edisi Agustus 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v5i1.692

The community service activity focuses on the socialization of technical guidance on financial recording and reporting at Bengkel Zul Keluarga Jaya Pematangsiantar. This aims to provide additional understanding to the owners and employees of the workshop as well as strategies to increase sales turnover. The method used is lectures and discussions related to the topic of community service. The stages of the event include an opening and explanation of the technical aspects of financial recording and reporting commonly used by companies. After the activity is completed, further interviews are conducted to evaluate its impact. The results of the interviews show an increase in the understanding of the owners and employees of Bengkel Zul Keluarga Jaya regarding financial recording and reporting techniques by 90%.

PEMANFAATAN DIGITAL MARKETING DAN PENGELOLAAN KEUANGAN SEBAGAI UPAYA PENGEMBANGAN USAHA UMKM SALAD BUAH SIANTAR PEMATANG SIANTAR Christine Dewi Nainggolan; Novita Butarbutar; Musa F. Silaen; Hendrick Sasimtan Putra; Liper Siregar
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.24698

Usaha Mikro, Kecil dan Menengah (UMKM) mempunyai peranan yang sangat penting dalam perekonomian daerah. Pemanfaatan Digital Marketing dan Pengelolaan Keuangan yang tepat adalah menjadi faktor kunci dalam meningkatkan kinerja pengembangan usaha UMKM. UMKM Salad Buah Siantar adalah salah satu jenis usaha mikro yang bergerak di bidang usaha kuliner dessert. Produk dessert yang dihasilkan yaitu aneka puding, aneka salad buah, parsel buah, cemilan, kue dan minuman beserta Fruit Tart. Metode pelayanan ini meliputi pelatihan intensif dan bimbingan langsung bagi UMKM di Salad Buah Siantar Pematang Siantar. Pelatihan berfokus pengenalan digital marketing, antara lain: penggunaan media sosial, pembuatan situs web, periklanan digital, dan strategi pemasaran online lainnya. Selain itu, pelatihan tersebut berfokus pada pengelolaan keuangan dasar, termasuk pencatatan pendapatan dan pengeluaran, perencanaan anggaran, dan penggunaan alat keuangan. Luaran yang diharapkan dari pengabdian masyarakat ini adalah peningkatan keterampilan pemanfaatan digital marketing dan pengelolaan keuangan UMKM di Salad Buah Siantar Pematang Siantar. Peningkatan ini diharapkan dapat membantu UMKM meningkatkan awareness terhadap produk dan layanannya melalui digital marketing, mengoptimalkan penggunaan sumber daya keuangan, serta mencapai pertumbuhan bisnis yang berkelanjutan.

Co-Authors Astuti Astuti Christine Dewi Nainggolan Christine Loist Debi Eka Putri Elly Susanti Fiorensia Fiorensia Hendrick Sasimtan Putra Irada Sinta Manurung, Sepbeariska Musa F. Silaen Nelly Ervina Nova G. Brizella Sidauruk Novita Butarbutar Rico Nur Ilham Saprudin Saprudin Silitonga, Hery Pandapotan Virya Shanti

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