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All Journal Jurnal Akuntansi dan Keuangan West Science
Anida Almirah Syahid
Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari
Economics, Econometrics & Finance

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Pengaruh Keahlian Auditor Internal Terhadap Pencegahan Kecurangan Aparat Pemerintah (Studi Kasus Pada Inspektorat Provinsi Sulawesi Tenggara) Nur Patmasari; Muh. Fajar Alamsyah R.; Anisah Nadya Ananta; Anida Almirah Syahid; Muhammad Sabrian Oehoedoe; Mohammad Shidiq
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3125

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Keahlian Auditor Internal terhadap pencegahan kecurangan aparat pemerintah. Penelitian ini menggunakan teknik pengambilan sampling total yang berjumlah 42 sampel pada Inspektorat Provinsi Sulawesi Tenggara. Metode pengumpulan data menggunakan kuesioner. Metode Analisis data menggunakan analisis regresi linear sederhana dengan bantuan aplikasi software IBM SPSS Statistics Versi 22. Hasil penelitian ini menunjukan bahwa keahlian Auditor Internal Berpengaruh Signifikan terhadap Pencegahan Kecurangan Aparat pemerintah.  
Financial Performance Analysis of PT Adhi Kartiko Pratama Tbk in the Post-IPO Period Based on Financial Ratios Anida Almirah Syahid; Anisah Nadya Ananta; Muhammad Sabrian Oehoedoe; Mohammad Shiddiq; Nur Patmasari; Muh. Fajar Alamsyah R.
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3162

Abstract

This study aims to analyze the financial performance of PT Adhi Kartiko Pratama Tbk in the post–Initial Public Offering (IPO) period based on financial ratios. The research employs a descriptive method with a quantitative approach, using secondary data derived from the company’s financial statements published on the Indonesia Stock Exchange. The analysis is conducted by calculating and interpreting liquidity, profitability, and solvency ratios to evaluate the company’s financial condition during its early stage as a public company. The results indicate a decline in liquidity and profitability, reflecting an adjustment phase in operational activities and asset utilization after the IPO. Meanwhile, solvency ratios show a relatively stable capital structure with a growing contribution of equity financing. These findings suggest that the financial performance of newly listed companies should be assessed by considering the transitional nature of the post-IPO period.
Co-Authors Anisah Nadya Ananta Anisah Nadya Ananta Mohammad Shiddiq Mohammad Shidiq Muh. Fajar Alamsyah R. Muh. Fajar Alamsyah R. Muhammad Sabrian Oehoedoe Muhammad Sabrian Oehoedoe Nur Patmasari Nur Patmasari