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All Journal Jurnal Riset Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura Jurnal Mirai Management JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management JOURNAL OF SCIENCE AND SOCIAL RESEARCH Ensiklopedia Education Review Jurnal Akuntansi Bisnis dan Publik JURNAL LENTERA BISNIS Methosika: Jurnal Akuntansi dan Keuangan Methodist Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) SIASAT Journal INFOKUM Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review International Journal of Business, Law, and Education GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Britain International of Humanities and Social Sciences (BIoHS) Journal Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Formosa Journal of Social Sciences (FJSS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Proceeding of The International Conference on Economics and Business Asian Journal of Management Analytics Gemilang: Jurnal Manajemen dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi International Journal of Economic, Technology and Social Sciences (Injects) Journal of Economic and Business (JEB) JURNAL RUMPUN MANAJEMEN DAN EKONOMI International Journal of Economics and Management Sciences International Journal of Economics, Business and Innovation Research International Journal of Management, Economic and Accounting
, Rahima Br Purba
Faculty Social Science, Universitas Pembangunan Panca Budi Medan, North Sumatera, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Transportation Other

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Dampak Faktor Fundamental terhadap Kebijakan Dividen pada Perusahaan Manufaktur Callista Cungka; Cindy Patricia Wijaya; Catherina Catherina; Arie Pratania Putri; Rahima Br Purba
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7443

Abstract

Pertimbangan di dalam menetapkan kebijakan dividen termasuk aspek krusial bagi perusahaan dikarenakan opini publik terhadap citra perusahaan dapat dipengaruhi oleh kebijakan dividen. Penelitian ini ditujukan guna menyelidiki bagaimana pengaruh likuiditas, struktur modal, dan profitabilitas kepada kebijakan dividen di perusahaan manufaktur yang teregistrasi pada Bursa Efek Indonesia kurun waktu 2020 - 2022. Sampel dipilih melalui pendekatan Purposive Sampling, dan sampelnya terdiri atas 47 perusahaan. Artinya, jumlah sampelnya dalam kurun 3 tahun ialah 141. Teknik analisisnya adalah regresi data panel mempergunakan software EViews. Hasil uji mengindikasikan struktur modal yang direpresentasikan oleh DER dan profitabilitas yang direpresentasikan oleh ROA memengaruhi negatif kepada kebijakan dividen, sedangkan profitabilitas yang diwakili oleh ROE memengaruhi positif kepada kebijakan dividen. Namun, kebijakan dividen mendapat pengaruh signifikan dari ketiga rasio tersebut. Sedangkan, likuiditas yang diwakili oleh CR tak memengaruhi kebijakan dividen.
The Effect Of Profitability, Debt To Equity Ratio, Earning Per Share Ratio And Price To Book Value Ratio On Stock Price Of LQ45 Index Evelyn Meigawati; Arie Pratania Putri; Rahima Br Purba
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7609

Abstract

Stock market index is an indicator that summarizes stock market information and the performance of various stocks traded in an exchange. The LQ45 index consists of 45 stocks with the highest level of liquidity and the largest market capitalization on the Indonesia Stock Exchange (IDX), which selected on certain criteria. In making investment decisions, investors need information about stock price fluctuations in order to assess the feasibility of a stock. Therefore, access to accurate data on the company's financial performance is important including profitability, debt to equity ratio, earning per share ratio, and price to book value ratio. This research uses the population of companies in the LQ45 index on IDX during 2021-2023 period. The selection of population was based on the index's ability to maintain stock price stability, despite unfavorable market conditions during that period. Samples were selected using a non-probability sampling method with purposive sampling technique, resulting in a total of 24 companies with 72 research samples. The results showed that profitability, debt to equity ratio, earning per share ratio, and price to book value ratio each have a significant influence on stock price. In addition, simultaneously, the four variables also have a significant effect on stock price.
Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Sektor Properti And Real Estate Di Bursa Efek Indonesia Angel Angel; Arie Pratania Putri; Angel Marcella Leonardi; Rahima Br Purba
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7711

Abstract

Penelitian ini dilatarbelakangi dengan tujuan untuk menguji pengaruh current ratio, total asset turnover, return on asset dan debt to equity ratio terhadap nilai perusahaan. Metode penelitian menggunakan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah sektor Property and Retail pada periode 2020-2023 sebanyak 91 perusahaan dan sampel berjumlah 15 perusahaan dengan 60 pengmatan. Simpulan dalam penelitian bahwa Current Ratio, Total Asset Turnover, dan Debt To Equity Ratio tidak berpengaruh terhadap Nilai Perusahaan, sedangkan Return On Asset berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Kemudian Current Ratio, Total Asset Turnover, Return On Asset dan Debt To Equity Ratio berpengaruh positif dan signifikan terhadap Nilai Perusahaan.
PENGARUH PROFESIONALISME, INDEPENDENSI, ETIKA PROFESI, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Celine Dion; Arie Pratania Putri; Rahima Br Purba
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15470

Abstract

Tujuan penelitian ini adalah agar menganalisis pengaruh faktor-faktor yang meliputi gaya kepemimpinan, independensi, profesionalisme, dan profesionalisme terhadap kinerja auditor KAP di Kota Medan. Data dikumpulkan menggunakan proses kuantitatif dengan melakukan survei terhadap 90 auditor dari berbagai KAP di wilayah tersebut. Proses data menggunakan SPSS versi 22 sebagai alat statistik. Berdasarkan penelitian, ditemukan bahwa komitmen terhadap etika profesi berpengaruh positif dan signifikan terhadap produktivitas auditor. Di sisi lain, variabel profesionalisme, independensi, dan gaya kepemimpinan tidak menunjukkan pengaruh yang signifikan jika dianalisis secara individual. Namun, ketika keempat variabel tersebut dianalisis secara simultan, mereka secara kolektif memengaruhi kinerja auditor. Hasil ini diharapkan dapat memberikan manfaat bagi pengembangan kinerja auditor serta menjadi acuan bagi penelitian berikutnya dan pihak KAP dalam meningkatkan program pelatihan dan pembinaan bagi para auditor.
The Impact of E-Procurement Implementation, Procurement Officer Competency, And Internal Supervision on Execution of Goods and Services Procurement: a Case Study of the Provincial Government of North Sumatra Winda Ocviana; Rahima Br Purba; Heriyati Chrisna
INFOKUM Vol. 13 No. 05 (2025): Infokum
Publisher : Sean Institute

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Abstract

This study aims to analyze the effect of E-Procurement Implementation, Procurement Officer Competence, and Internal Supervision on the Implementation of Procurement of Goods and Services in the North Sumatra Provincial Government. Using a quantitative approach with regression analysis, the study found that E-Procurement has a positive and statistically significant effect on increasing the effectiveness of procurement implementation, in line with the principles of good governance. Procurement Officer Competence shows a positive direction of influence on procurement implementation, although it is not statistically significant in this model. Interestingly, Internal Supervision shows a significant negative correlation with the effectiveness of procurement implementation, indicating that excessive supervision intensity has the potential to hinder the efficiency and effectiveness of the procurement process. This finding contradicts conventional expectations and suggests the need for a critical evaluation of the implementation of the supervision mechanism. The implications of this study highlight the importance of optimizing the E-Procurement system and reviewing the effectiveness of the internal supervision mechanism in the context of implementing procurement of goods and services in the North Sumatra Provincial Government.
Faktor - Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Farmasi Priadi, Dina Puspita; William, William; Putri, Arie Pratania; Purba, Rahima Br
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 1 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i1.8240

Abstract

Perusahaan farmasi adalah entitas bisnis yang bergerak dalam bidang penelitian, pengembangan, produksi, dan pemasaran obat-obatan, vaksin, serta produk kesehatan lainnya. Perusahaan ini berfokus pada kegiatan komersial yang melibatkan penemuan dan distribusi obat-obatan, khususnyadalam bidang kesehatan. Penelitian ini bertujuan untuk mengetahui pengaruh green accounting, solvabilitas, perputaran piutang, dan perputaran persediaan terhadap nilai perusahaan pada sub sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Pengambilan sampel dilakukan dengan teknik purposive sampling, yang menghasilkan sebanyak 68 sampel. Hasil penelitian secara parsial menunjukkan bahwa Return on Asset (ROA) berpengaruh negatif namun tidak signifikan terhadap Price to Book Value (PBV). Current Ratio juga tidak berpengaruh dan tidak signifikan terhadap PBV. Begitu pula dengan Return on Equity (ROE) dan Debt to Equity Ratio (DER) yang tidak menunjukkan pengaruh signifikan terhadap PBV. Secara simultan, variabel ROA, CR, ROE, dan DER juga tidak berpengaruh signifikan terhadap Price to Book Value.
The Role Of Forensic Audit In Disclosing Cases Of Gratification Muhammad Tamzil Ismail; Fadhlan Fachri; Meilisa Fajarwati; Sahnidar; Fildzah Shabrina; Topan Lilian Napitupulu; Rahima Br. Purba
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This article aims to analyze the gratification case involving the Regent of Kudus, Muhammad Tamzil, and to highlight the important role of forensic audit in uncovering and proving the corruption that occurred. Through this case study, the modus operandi of gratification in the context of local government will be explored, the challenges faced in the process of proof, and how investigative techniques in forensic audit can be an effective tool for law enforcement and corruption prevention efforts. In addition, this article will also discuss the implications of this case for good governance, as well as the importance of strengthening the internal control system.
FORENSIC AUDIT AS AN INSTRUMENT TO DISCLOSE CORRUPTION: A CASE STUDY OF THE SEI WAMPU BRIDGE PROJECT Aris Setiono; Andreanov; Salman Farizi; Abdizil Ikhram Lubis; Lasson Padang; Akhiril Akbar Hasibuan; Rahima Br Purba
International Journal of Management, Economic and Accounting Vol. 3 No. 3 (2025): June 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

Corruption in government-managed infrastructure projects remains a major problem in state financial management. This study aims to examine the function of forensic audits as an investigative tool in identifying corrupt practices, focusing on the Sei Wampu Bridge Project in Langkat Regency, North Sumatra. The methodology used is a descriptive qualitative approach based on document analysis from court decision Number 124/ Pid . Sus-TPK/2023/PN. Mdn . The research findings indicate that forensic audits have a significant role in exposing various forms of corruption, including the appointment of non-existent contractors, fraudulent contract documents, unauthorized payments, and the diversion of project funds to unauthorized parties. Forensic audits also provide solid and measurable evidence in legal proceedings, including account statements, contract documents, and reports on the physical progress of the project. This study confirms that forensic audits not only function as a tool for detection, but also as a crucial instrument in increasing accountability and transparency in public budget management.
ANALYSIS OF THE INFLUENCE OF ORGANIZATIONAL COMMITMENT AND AUDIT COMPLIANCE ON AUDIT QUALITY, AS WELL AS THE ROLE OF THE POSITION GRADE AS MODERATION VARIABLES AT PT BANK INA PERDANA MEDAN Tbk Totona Berkat Elsuna Zebua; M. Irsan Nasution; Rahima Br. Purba
International Journal of Management, Economic and Accounting Vol. 3 No. 4 (2025): August 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

The purpose of this study is to partially understand and analyze the influence of auditor organizational commitment and audit compliance on audit quality and auditor position grade, as well as simultaneously to describe and analyze the influence of auditor organizational commitment and audit compliance on audit quality with auditor position grade as a moderation variable. This research is the latest research, where in this study there is one variable that has never been discussed in any research, namely the variable of the auditor's position grade which is able to moderate the variables of the auditor's organizational commitment and the audit compliance variable has a strong influence on audit quality. This research was conducted at PT Bank Ina Perdana with a population and sample of 37 auditors of PT bank Ina Perdana Medan who were formed and have conducted an audit process of PT Bank Ina Perdana. The variables that emerged in this study were the variables of auditor organizational commitment and audit compliance as exogenous variables, audit quality variables as endogenous variables, and position grade variables as moderation variables. The research method using the quantitative descriptive method of data analysis uses the structural equation model (SEM) method, where the results of data processing with the SEM method are carried out using the PLS 3.0 application. According to the results of the study, it can be partially concluded that the variables of auditor organizational commitment and audit compliance affect the audit quality and the grade of the auditor position at PT Bank Ina Perdana Medan. The variable grade of the auditor's position affects the audit quality of PT Bank Ina Perdana Medan. Simultaneously, the variables of organizational commitment and audit compliance affect audit quality with the variable of the auditor's position grade as the moderation variable.
The Influence of Audit Quality and Profitability on Profit Management with Good Corporate Governance as Moderation in Construction Companies Listed on the Indonesia Stock Exchange (BEI) Junidwan, Alditra Dwiky; Purba, Rahima Br; Tripriyono, Agus
Asian Journal of Management Analytics Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i2.8549

Abstract

By using this research, we try to test empirically, using good corporate governance as a moderating variable, how much influence audit quality and profitability have on earnings management in construction companies listed on the Indonesia Stock Exchange between 2018 and 2022. After five years of observation, the sample consisted of 21 companies obtained through purposive sampling, resulting in a total of 105 data points for this lesson. We used Eviews 9 to perform panel data regression analysis, goodness of fit tests, and classical assumption tests. According to research, audit quality and profitability influence earnings management in construction companies listed on the Indonesia Stock Exchange for the 2018–2022 period. Trade. Taken together, audit quality and profitability impact the earnings management of public construction companies.
Co-Authors , Oktarini Khamilah Siregar ., Nurlinda Abdizil Ikhram Lubis Agus Tripriyono Agus Tripriyono Agustina Indriani Ajie Rahman Akhiril Akbar Hasibuan Ancer Martati Ndraha Andreanov Angel Angel Angel Marcella Leonardi Arie Pratania Putri Arie Pratania Putri Aris Setiono Armanda, Dian Arwin Arwin Azima Mendina Amrul Azzahra, Wirda Bagus Kuncoro Benny Pasaribu Callista Cungka Caroline Caroline Catherina Catherina Celine Dion Cindy Patricia Wijaya Daniel Kelvin Parulian Simanjuntak Darwin Darwin Dessy Adriana Pakpahan Doni Molana Elda Nadia Pasaribu Elfira Putri Erlina Erlina Evelyn Meigawati Fadhlan Fachri Faisal Adrian Nasution Fildzah Shabrina Fricillia Vina Cindy Tioria Sitorus Hafni, Naina Yulia Harsono Harsono Haryono Umar HASUGIAN, Marnita Heriyati Chrisna Herlina A.N Nasution Indriani, Agustina Iskandar Muda Ismail Junawan Junawan Junawan Junawan Junawan, Junawan Junidwan, Alditra Dwiky Juninetenth Keeply F Sitanggang Karyaningsih, Karyaningsih Lasson Padang Lidya Natalia Lubis, Anggi Fadila M Fakhri Ulsar Sirait M. Irsan Nasution Maisyarah, Renny Marudut Lumban Gaol Meilisa Fajarwati Mika Debora Br Barus Moratia Suci Pratiwi Muhammad Luthfi Muhammad Rifandy Perwanto Nur Aziza Nurlinda PANGGABEAN , Fitri Yani Popy Wulandari Prayogo Aldino Crismanov Nainggolan Priadi, Dina Puspita Puja Rizqi Ramadhan Putri Enzelina Nababan Radiyah, Fitra Tur Ramadhan, Puja Rizqy Ramdhani, Windy Ricky Ricky Rimba Simanjuntak Sahnidar Salman Farizi Sari, Tri Dessy Ratna Saribulan Tambunan Shellin, Shellin Siti Haliza Siti Safaria Situmorang, Daniel Sofiyanti Gulo Soulthan Saladin Batubara Tambunan, Saribulan Tengku Sheila Chairunisa Theresia Atika Sari Br. Ginting Topan Lilian Napitupulu Totona Berkat Elsuna Zebua Tripriyono, Agus Ulfa Zahra Vhasco AG. Siagian Vina Wani Nasution Wan Fachruddin Welda Mudiar Willi Matulesi Sibarani William William Winda Ocviana Yandri Doni