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All Journal Jurnal Mahasiswa Bina Insani SEIKO : Journal of Management & Business Jurnal Online Insan Akuntan Jurnal Riset Akuntansi Aksioma Jurnal Bina Manajemen Jurnal Bina Akuntansi JUDIMAS (Jurnal Inovasi Pengabdian Kepada Masyarakat) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Inovasi Pengabdian Masyarakat Jurnal Penelitian dan Pengabdian Masyarakat
Fitriana, Avincennia Vindy
Universitas Bina Insani
Religion Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Online Insan Akuntan

 1 
Kinerja Keuangan Perusahaan Jalan Tol yang Terdaftar di Bursa Efek Indonesia Amalia Rahmawati; Avincennia Vindy Fitriana
JURNAL ONLINE INSAN AKUNTAN Vol 3 No 2 (2018): Jurnal Online Insan Akuntan (Desember 2018)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

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Abstract

Abstrak: Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan Perusahaan Jalan Tol yaitu PT Citra Marga Nusaphala Persada Tbk dan PT Jasa Marga Tbk. Penelitian ini menggunakan analisis rasio keuangan, yaitu rasio Likuiditas, solvabilitas, aktivitas dan profitabilitas. Teknik analisis penelitian ini menggunakan analisis rasio dan deskriptif kualitatif. Hasil penelitian ini yaitu kinerja keuangan PT Citra Marga Nusaphala Persada dikatakan lebih baik dilihat dari rasio likuiditas, solvabilitas dan profitabilitas. Sedangkan PT Jasa Marga Tbk kinerja keuangannya lebih baik pada rasio aktivitas. Kata kunci: Analisis Laporan Keuangan, Kinerja Keuangan, Rasio Keuangan Abstract: This research aimed to evaluate the financial performance of Toll Road Company, PT Citra Marga Nusaphala Persada Tbk and PT Jasa Marga Tbk. This research uses financial ratio analysis, that is Liquidity ratio, solvability, activity and profitability. The analysis technique of this research using ratio analysis and descriptive analysis of qualitative. The results of this study is the financial performance of PT Citra Marga Nusaphala Persada better seen from the ratio of liquidity, solvability and profitability. While PT Jasa Marga Tbk financial performance is better at the ratio of activity. Keywords: Financial Performance, Financial Statements Of Financial, Financial Ratio
Faktor Internal Auditor yang Mempengaruhi Kemampuan Auditor dalam Mendeteksi Kecurangan Avincennia Vindy Fitriana
JURNAL ONLINE INSAN AKUNTAN Vol 4 No 2 (2019): Jurnal Online Insan Akuntan (Desember 2019)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

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Abstract

Abstrak: Penelitian ini bertujuan untuk menguji pengaruh faktor internal auditor terhadap kemampuannya dalam mendeteksi kecurangan. Faktor internal auditor yang diuji berupa moral reasoning, tipe kepribadian, pengalaman, dan sex (jenis kelamin). Sampel dari penelitian ini adalah auditor BPK RI perwakilan Provinsi D.I Yogyakarta dan auditor BPK RI perwakilan Jawa Tengah sebanyak 57 auditor. Pengujian hipotesis menggunakan analisis regresi linier berganda dan uji beda (independent sample t test). Hasil uji regresi linier berganda pada hipotesis pertama membuktikan bahwa hipotesis pertama tidak terdukung yang berarti moral reasoning tidak berpengaruh terhadap kemampuan auditor mendeteksi kecurangan. Hipotesis kedua terdukung yang berarti pengalaman mengaudit berpengaruh positif terhadap kemampuan auditor mendeteksi kecurangan. Hipotesis ketiga terdukung yang berarti ada beda antara kemampuan mendeteksi kecurangan auditor bertipe kepribadian B dengan auditor bertipe kepribadian A. Sedangkan Hipotesis keempat terdukung yang berarti ada beda antara kemampuan mendeteksi kecurangan auditor wanita dengan auditor pria. Kata kunci: Moral Reasoning, Pengalaman, Tipe Kepribadian, Jenis kelamin, Kemampuan auditor Abstract: This research aims to examine the influence of internal factors on the auditor's ability to detect fraud. Internal auditor factors are moral reasoning, personality type, audit experience, and sex. The samples of this research are auditors of BPK RI D.I Yogyakarta representatives and auditors of BPK RI Central Java representatives as many as 57 auditors. Hypothesis testing using multiple linear regression analysis and independent sample t test. The results of multiple linear regression tests on the first hypothesis prove that the first hypothesis is not supported, which means that moral reasoning does not affect the ability of the auditor to detect fraud. The second hypothesis is supported, which means audit experience has a positive effect on the auditor's ability to detect fraud. The third hypothesis is supported which means that there is a difference between auditor’s type B personality and auditor’s type A personality to detect fraud. While the fourth hypothesis is supported which means that there is a difference between female auditors and male auditors to detect fraud. Keywords: Moral Reasoning, Experience, Type of Personality, Sex, Ability of auditor
Co-Authors Amalia Rahmawati Arimurti, Trias Dade Nurdiniah Indra Wijaya Iren Meita Iren Meita Kartika, Mega Rianita Layon Hocben Hutagaol Makom, Maha Rona Marisa Soraya Mega Rianita Kartika Mochammad Anshory Nasihin, Ihsan Nelly Nur Fitriani Oktapriana, Chita Purwandari, Dian Purwoko, Agus Wanda Dwi Ramadhan