Pengaruh infrastruktur jalan dan defisit listrik terhadap pertumbuhan ekonomi Sumatera Utara

Purposes   -   This study discusses about the influence of road infrastructure with severely damaged road conditions and electricity deficit infrastructure in North Sumatra. The purpose of this research was to know the influence of road infrastructure with badly damaged road condition and deficit of electricity infrastructure to the economic growth in North Sumatra, as part and simultaneously.  Methods    -   Sources of data used secondary data taken from the Central Bureau of Statistics from 2001 to 2016. Techniques of analysis used in this study were multiple linear regression analysis.  Findings   -   The result of this research shows partially road infrastructure with the severely damaged road condition have a negative and insignificant effect on the economic growth of North Sumatera Province. While, electricity deficit has negative and significant effect of economic growth of North Sumatera Province. Simultaneously, road infrastructure with the damaged road condition and electricity deficit have a significant influence on economic growth of North Sumatera Province.  Keywords   -   Road infrastructure, electricity deficit and economic growth.    Purposes   -   This study discusses about the influence of road infrastructure with severely damaged road conditions and electricity deficit infrastructure in North Sumatra. The purpose of this research was to know the influence of road infrastructure with badly damaged road condition and deficit of electricity infrastructure to the economic growth in North Sumatra, as part and simultaneously.  Methods    -   Sources of data used secondary data taken from the Central Bureau of Statistics from 2001 to 2016. Techniques of analysis used in this study were multiple linear regression analysis.  Findings   -   The result of this research shows partially road infrastructure with the severely damaged road condition have a negative and insignificant effect on the economic growth of North Sumatera Province. While, electricity deficit has negative and significant effect of economic growth of North Sumatera Province. Simultaneously, road infrastructure with the damaged road condition and electricity deficit have a significant influence on economic growth of North Sumatera Province.  Keywords   -   Road infrastructure, electricity deficit and economic growth.   &nbsp

Pengaruh perputaran kas dan perputaran piutang terhadap return on assets

Purposes - The purpose of this study is to determine the effect between cash turnover and receivable turnover to return on assets at Inalum Employee Corporation (Kokalum) Methods - Data collection techniques in this study using documentation study. The multiple regression also used in this study. The independent variables in this study consist of cash turnover and receivable turnover while the dependent variable is return on assets. Findings - The result of this study indicated that partially, the effect of cash turnover and receivable turnover on return on assets was significant. Simultaneously, the effect of cash turnover and receivable turnover on return on assets was significant. Keywords - Cash turnover, receivable turnover and return on assetsPurposes - The purpose of this study is to determine the effect between cash turnover and receivable turnover to return on assets at Inalum Employee Corporation (Kokalum) Methods - Data collection techniques in this study using documentation study. The multiple regression also used in this study. The independent variables in this study consist of cash turnover and receivable turnover while the dependent variable is return on assets. Findings - The result of this study indicated that partially, the effect of cash turnover and receivable turnover on return on assets was significant. Simultaneously, the effect of cash turnover and receivable turnover on return on assets was significant. Keywords - Cash turnover, receivable turnover and return on asset

Pengaruh perputaran piutang dan perputaran modal kerja terhadap likuiditas perusahaan otomotif dan komponen

Purposes - The purpose of this study is to determine the effect partially and simultaneously, between receivable turnover and working capital turnover on current assets at automotive company and component that listed on the Indonesian Stock Exchange. Methods - Data collection techniques in this study were a documentation tracer. The regression was a data analysis model in this study. The independent variables in this study consist of receivable turnover and working capital turnover while the dependent variable is current assets. Findings - The study resulted that partially, receivable turnover was effected current assets, but working capital turnover was not effected current assets. Simultaneously, receivable turnover and working capital turnover had a positive and significant effect on current assets. Keywords - Receivable turnover, working capital turnover and current assets.Purposes - The purpose of this study is to determine the effect partially and simultaneously, between receivable turnover and working capital turnover on current assets at automotive company and component that listed on the Indonesian Stock Exchange. Methods - Data collection techniques in this study were a documentation tracer. The regression was a data analysis model in this study. The independent variables in this study consist of receivable turnover and working capital turnover while the dependent variable is current assets. Findings - The study resulted that partially, receivable turnover was effected current assets, but working capital turnover was not effected current assets. Simultaneously, receivable turnover and working capital turnover had a positive and significant effect on current assets. Keywords - Receivable turnover, working capital turnover and current assets

Pengaruh struktur aktiva dan profitabilitas terhadap struktur modal

Purposes - This study aims to determine the effect of the asset structure on capital structure; the influence of the asset structure on profitability; the effect of profitability of capital structure; and the influence of the asset structure of capital structure through profitability. Methods - This type of research uses explanatory research, that is with a quantitative approach. This study uses secondary data in the form of 30 company financial statements contained in Indonesia Stock Exchange (BEI) and the determination of samples using purposive sampling technique and data analysis technique used is path analysis technique. Findings - First, the asset structure has a negative and insignificant effect on the transfer of profitability. Second, the asset structure has a positive, but not significant influence on capital structure. Third, profitability has a negative and insignificant effect on capital structure. Fourth, profitability does not mediate the influence of the asset structure on capital structure. Keywords - Structure of assets, Profitability, Capital structure.  Purposes - This study aims to determine the effect of the asset structure on capital structure; the influence of the asset structure on profitability; the effect of profitability of capital structure; and the influence of the asset structure of capital structure through profitability. Methods - This type of research uses explanatory research, that is with a quantitative approach. This study uses secondary data in the form of 30 company financial statements contained in Indonesia Stock Exchange (BEI) and the determination of samples using purposive sampling technique and data analysis technique used is path analysis technique. Findings - First, the asset structure has a negative and insignificant effect on the transfer of profitability. Second, the asset structure has a positive, but not significant influence on capital structure. Third, profitability has a negative and insignificant effect on capital structure. Fourth, profitability does not mediate the influence of the asset structure on capital structure. Keywords - Structure of assets, Profitability, Capital structure. &nbsp

Efek moderasi ukuran perusahaan pada pengaruh debt to equity ratio dan longterm debt to equity ratio terhadap return on equity di Bursa Efek Indonesia

This study aims is to analyze the influence of debt to equity ratio and longterm debt to equity ratio to return on equity. Furthermore, this study aims also is to analyze firm size in moderating the influence of debt to equity ratio and longterm debt to equity ratio to return on equity at retail trade company listed on Indonesia Stock Exchange. Type of research used in this research pertained associative approach. Data from 6 retail trading companies listed on the Indonesia Stock Exchange are used as samples, especially financial statement data for the period 2010-2015. In this study, multiple linear regression is used to answer the research hypothesis. The results showed that partially, debt to equity ratio has a significant effect on return on equity; long term debt to equity ratio has a significant effect on return on equity. Simultaneously, the variable debt to equity ratio and long term debt to equity ratio have a significant effect on return on equity. Meanwhile, firm size affects to the relationship between debt to equity ratio, long term debt to equity ratio to return on equity. Thus, firm size is a moderating variable in this study. Keywords: Debt to equity ratio, Longterm debt to equity ratio, Return on Equity, Firm size.This study aims is to analyze the influence of debt to equity ratio and longterm debt to equity ratio to return on equity. Furthermore, this study aims also is to analyze firm size in moderating the influence of debt to equity ratio and longterm debt to equity ratio to return on equity at retail trade company listed on Indonesia Stock Exchange. Type of research used in this research pertained associative approach. Data from 6 retail trading companies listed on the Indonesia Stock Exchange are used as samples, especially financial statement data for the period 2010-2015. In this study, multiple linear regression is used to answer the research hypothesis. The results showed that partially, debt to equity ratio has a significant effect on return on equity; long term debt to equity ratio has a significant effect on return on equity. Simultaneously, the variable debt to equity ratio and long term debt to equity ratio have a significant effect on return on equity. Meanwhile, firm size affects to the relationship between debt to equity ratio, long term debt to equity ratio to return on equity. Thus, firm size is a moderating variable in this study. Keywords: Debt to equity ratio, Longterm debt to equity ratio, Return on Equity, Firm size

Anteseden return on equity dengan kepemilikan institusional sebagai variabel moderating

This study aims is to analyze the partial and the simultaneous influence of the current ratio, debt to equity ratio, total asset turnover and inventory turnover to return on equity in the retail trading company in Indonesia. In addition, this study also aims to analyze the effect of institutional ownership in moderating the relationship between current ratio, debt to equity ratio, total asset turnover and inventory turnover with return on equity of the retail trading company in Indonesia. The type of this research is quantitative, especially for analyzing associative issues. The source of this research data was taken from the retail trading companies listed on the Indonesia Stock Exchange for the period 2010-2014. The study sample consisted of 11 retail trading companies. In this research, the data analysis technique was using multiple linear regression.Result of the research shows that partially current ratio, debt to equity ratio, and total asset turnover do not have significant effect to return on equity, while inventory turnover has significant effect on return on equity. Simultaneously, current ratio, debt to equity ratio, total asset turnover inventory turnover and institutional ownership have no significant effect on return on equity. Institutional ownership does not affect the relationship between current ratio, debt to equity ratio, total asset turnover and inventory turnover on return on equity and institutional ownership is not moderating variable.Keywords: Current ratio, Debt equity ratio, Total asset turnover, Inventory turnover, Return on equity, Institutional ownership.This study aims is to analyze the partial and the simultaneous influence of the current ratio, debt to equity ratio, total asset turnover and inventory turnover to return on equity in the retail trading company in Indonesia. In addition, this study also aims to analyze the effect of institutional ownership in moderating the relationship between current ratio, debt to equity ratio, total asset turnover and inventory turnover with return on equity of the retail trading company in Indonesia. The type of this research is quantitative, especially for analyzing associative issues. The source of this research data was taken from the retail trading companies listed on the Indonesia Stock Exchange for the period 2010-2014. The study sample consisted of 11 retail trading companies. In this research, the data analysis technique was using multiple linear regression.Result of the research shows that partially current ratio, debt to equity ratio, and total asset turnover do not have significant effect to return on equity, while inventory turnover has significant effect on return on equity. Simultaneously, current ratio, debt to equity ratio, total asset turnover inventory turnover and institutional ownership have no significant effect on return on equity. Institutional ownership does not affect the relationship between current ratio, debt to equity ratio, total asset turnover and inventory turnover on return on equity and institutional ownership is not moderating variable.Keywords: Current ratio, Debt equity ratio, Total asset turnover, Inventory turnover, Return on equity, Institutional ownership

Pengaruh penerapan elektronik nomor faktur (e-Nofa) dan faktur pajak fiktif terhadap penerimaan pajak

This study aims is to determine the effect of e-Nofa application on tax revenue. This research also determines the effect of fictitious tax invoice on tax revenue. Another purpose is to determine the effect simultaneously the implementation of E-Nofa and fictitious tax invoice on tax revenue in Primary Tax Office, West Medan. This type of research is using associative research. The sample of this research is 33 account representative. Technique of collecting data using questionnaires. Data analysis technique in this research is linear regression. The results of this research showed that the e-Nofa applications have a partial effect on tax revenue. Fictitious tax invoices also have a partial effect on tax revenue. Simultaneously, tax revenue affected by e-Nofa application and fictitious tax invoice. Keywords: E-Nofa application, Fictitious tax invoice, Tax revenue.This study aims is to determine the effect of e-Nofa application on tax revenue. This research also determines the effect of fictitious tax invoice on tax revenue. Another purpose is to determine the effect simultaneously the implementation of E-Nofa and fictitious tax invoice on tax revenue in Primary Tax Office, West Medan. This type of research is using associative research. The sample of this research is 33 account representative. Technique of collecting data using questionnaires. Data analysis technique in this research is linear regression. The results of this research showed that the e-Nofa applications have a partial effect on tax revenue. Fictitious tax invoices also have a partial effect on tax revenue. Simultaneously, tax revenue affected by e-Nofa application and fictitious tax invoice. Keywords: E-Nofa application, Fictitious tax invoice, Tax revenue

Pengaruh good corporate governance, struktur kepemilikan, dan ukuran perusahaan terhadap reaksi pasar

The purpose of this study is to examine stock prices of property and real estate companies listed in the Indonesia Stock Exchange, which influenced by various factors including board of commissioners, boards of directors, institutional ownership, managerial ownership, and firm size. This research data focused on financial statement of property and real estate companies listed on the Indonesia Stock Exchange published between 2014-2015 . Sample consists of 18 companies by using purposive sampling method. Multiple linear regression statistics is used to analyze the research data. The results of study indicate that in partial hypothesis testing, the board of directors is significantly influenced by institutional leadership, managerial ownership and firm size of stock prices, while the board of commissioners is not significant. Simultaneously, the influence of all predictor variables on stock prices are not significant also. Keywords: Good corporate governance, Ownership structure, Firm size, Stock price. The purpose of this study is to examine stock prices of property and real estate companies listed in the Indonesia Stock Exchange, which influenced by various factors including board of commissioners, boards of directors, institutional ownership, managerial ownership, and firm size. This research data focused on financial statement of property and real estate companies listed on the Indonesia Stock Exchange published between 2014-2015 . Sample consists of 18 companies by using purposive sampling method. Multiple linear regression statistics is used to analyze the research data. The results of study indicate that in partial hypothesis testing, the board of directors is significantly influenced by institutional leadership, managerial ownership and firm size of stock prices, while the board of commissioners is not significant. Simultaneously, the influence of all predictor variables on stock prices are not significant also. Keywords: Good corporate governance, Ownership structure, Firm size, Stock price.&nbsp

Studi kebijakan hutang: Antaseden dan dampaknya terhadap nilai perusahaan

Purposes - The purpose of this study is to test empirically the influence of institutional ownership, return on equity, debt equity ratio to price book value.Methods - The approach was used in this study is quantitative, especially associative. The samples in this study there were 9 companies. The method was used for data analysis is path analysis.Findings - The results of this study indicate the effect of institutional ownership and return on equity on debt equity ratio were not significant; The influence of institutional ownership and debt equity ratio on price book value were not significant, only the return on equity which was significant effected on price book value.Keywords - Institutional ownership, Return on equity, Debt equity ratio, Price book value.Purposes - The purpose of this study is to test empirically the influence of institutional ownership, return on equity, debt equity ratio to price book value.Methods - The approach was used in this study is quantitative, especially associative. The samples in this study there were 9 companies. The method was used for data analysis is path analysis.Findings - The results of this study indicate the effect of institutional ownership and return on equity on debt equity ratio were not significant; The influence of institutional ownership and debt equity ratio on price book value were not significant, only the return on equity which was significant effected on price book value.Keywords - Institutional ownership, Return on equity, Debt equity ratio, Price book value

Pengaruh kurs, inflasi dan penyaluran kredit pertanian terhadap ekspor sektor pertanian di Provinsi Sumatera Utara

The purpose of this research is to know the influence of exchange rate, inflation and agricultural credit distribution to export of agriculture sector in North Sumatera province. The secondary data sources of this study sourced from the Central Bureau of Statistics and Bank Indonesia in the first quarter of 2012 until the fourth quarter of 2015. The analysis technique used in this study is multiple linear regression analysis. The results of this study show some conclusion. Firstly, effect of exchange rate on agricultural sector exports are negative and insignificant. Secondly, effect of inflation on agricultural sector exports are significant and negative. Thirdly, effect of agricultural credit distribution on agricultural sector exports are insignificant and positive. Fourthly, simultaneously, agricultural sector exports are significantly affected by exchange rate, inflation and agricultural credit distribution. Keywords: Exchange rate, Inflation, Distribution of agricultural credit, Export, Agricultural sector.The purpose of this research is to know the influence of exchange rate, inflation and agricultural credit distribution to export of agriculture sector in North Sumatera province. The secondary data sources of this study sourced from the Central Bureau of Statistics and Bank Indonesia in the first quarter of 2012 until the fourth quarter of 2015. The analysis technique used in this study is multiple linear regression analysis. The results of this study show some conclusion. Firstly, effect of exchange rate on agricultural sector exports are negative and insignificant. Secondly, effect of inflation on agricultural sector exports are significant and negative. Thirdly, effect of agricultural credit distribution on agricultural sector exports are insignificant and positive. Fourthly, simultaneously, agricultural sector exports are significantly affected by exchange rate, inflation and agricultural credit distribution. Keywords: Exchange rate, Inflation, Distribution of agricultural credit, Export, Agricultural sector