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All Journal Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah JURNAL MUTIARA AKUNTANSI Journal of Economics and Business Letters International Journal Of Economics Social And Technology Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

Sitepu, Wilsa Road Betterment

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Author-ID : 1246494

Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Return On Equity, Debt Equity Ratio, Current Ratio Dan Firm Size Terhadap Harga Saham (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Di BEI) Natalia, Decly; Manurung, Desy Nafika; Nduru, Friska; Sitepu, Wilsa Road Betterment

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ABSTRACT Stock Prices. The data is sourced from to the financial statements of the Basic Industry and Chemical sectors listed The purpose of this study can explain how the influence of Return On Equity (ROE) Debt To Equity Ratio (DER), Current Ratio (CR), and Firm Size on on the IDX during 2015 – 2017, an example of 48 secondary data companies. The purposive sampling method used in doing this research. The results of the hypothesis explain that Return On Equity (ROE) has a positive influence on stock prices.Whereas Debt To Equity Ratio (DER), Current Ratio (CR), and Firm Size have no effect. It can be concluded from the research proving the simultaneous impact of Return On Equity (ROE) Debt To Equity Ratio (DER), Current Ratio (CR), and Firm Size on stock prices. The estimated accuracy test (R2) proves that the variance value of the independent variable impacts the dependent variable around 7.8% while the residual value of about 92.2% is an impact that originates outside this study. Keywords: Stock Price, ROE, DER, CR, Firm Size. ABSTRAK Tujuan penelitian dapat menjelaskan bagaimana pengaruh Return On Equity (ROE), Debt To Equity Ratio (DER), Current Ratio (CR), dan Firm Size terhadap Harga Saham. Data bersumber dari laporan keuangan sektor Industri Dasar dan Kimia yang listing pada BEI periode 2015 – 2017, contoh dari 48 perusahaan data sekunder. Metode purposive sampling yang dipakai dalam mengerjakan penelitian ini. Hasil hipotesis menjelaskan bahwa Return On Equity (ROE) memiliki pengaruh positif dalam harga saham. Sedangkan Debt To Equity Ratio (DER), Current Ratio (CR), dan Firm Size tidak memiliki pengaruh. Disimpulkan dari penelitian membuktikan adanya dampak Return On Equity (ROE), Debt To Equity Ratio (DER), Current Ratio (CR), dan Firm Size secara bersamaan pada harga saham. Uji determinsi (R2) membuktikan bahwa nilai varians dari variabel independen dampak variabel dependen sekitar 7,8% sedangkan nilai sisa sekitar 92,2% adalah suatu dampak yang berasal diluar penelitian ini. Kata kunci: Harga Saham, ROE, DER, CR, Ukuran Perusahaan

PENGARUH RESIKO BISNIS STABILITAS PENJUALAN DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MAUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018 situmorang, mitra karlina; Banjarnahor, Arni Plorida; Manullang, Lastri Yeni; Sitepu, Wilsa Road Betterment

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Struktur modal perimbangan antara penggunaan modal sendiri dengan penggunaan utang , yang berarti berapa besar modal sendiri dan berapa besar hutang yang akan digunakan, sehingga dapat menghasilkan struktur modal yang optimal.Tujuan penelitian ini untuk mengetahui pengaruh resiko bisnis,stabilitas penjualan dan likuiditas terhadap struktur modal.Metode yang digunakan adalah penelitian kuantitatif. Sampel 23 perusahaan sector industry barang konsumsi yang terdaftar di BEI dengan 4 periode penelitian total 92 observasi. Model analisis dalam penelitian ini adalah regresi Linier Berganda dengan menggunakan program spss. Pengujian data dilakukan dengan uji asumsi klasik, uji koefisien determinasi, uji F dan uji t. Hasil analisis melalui uji hipotesis, secara simultan Resiko Bisnis,Stabilitas Penjualan dan likuiditas Berpengaruh Signifikan terhadap Struktur Modal. Secara parsial Resiko bisnis dan Stabilitas Penjualan berpengaruh positif dan signifikan terhadap struktur modal sedangkan Likuiditas berpengaruh negative dan signifikan terhadap Struktur modal. Hasil pengujian Determinasi diperoleh R Square sebesar 84%. Hal ini berarti 84% variasi variabel struktur modal dapat dijelaskan oleh variasi variabel lain yang berpengaruh terhadap Struktur Modal.

INTERVENING AUDIT DELAY DALAM UKURAN DAN KOMPLEKSITAS PERUSAHAAN SERTA FINANCIAL DISTRESS PADA AUDITOR SWITCHING Sitepu, Wilsa Road Betterment; Marlie, Andranic; Tantri, Jessica

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The study intension is to search for the impact of size and complexity of a company and also financial distress on the auditor switching with audit delay as the intervening variable. The study use secondary data such as the yearly report financial statement from all infrastructure, utility, and transportation company that listed on the stock exchange website. This study use 75 company as the population. The effect of purposive sampling authors got 29 company that available because of the criteria that authors set. Logistic regression is the method authors use in analyzing the data and authors also use the path analysis on this study. Result of the test is company size does bring an impact to audit delay and auditor switching. On the other side Complexity and financial distress doesn’t bring any positive effect to audit delay or auditor switching. Authors find that audit delay as an intervening give an positive effect on auditor switching. The size of a company does indirectly gives an effect to the auditor switching from the intervention of audit delay. However the authors also fine that there is an direct effect comes from the complexity of a company and financial distress to the auditor switching from thr intervention of audit delay.

PENGARUH AUDIT DELAY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 Putra, Ramadhan Diansyah; Tasya, Aura Futhie; Pardede, Charef Loveanna; Sitepu, Wilsa Road Betterment

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Penelitian ini memiliki tujuan untuk melihat pengaruh audit delay pada perusahaan LQ45. Analis menggunakan penelitian kuantitatif. Dengan menggunakan metode uji regresi linear berganda dan uji hipotesis. Hasil dari penelitian ini ialah bahwa secara simultan pengaruh audit delay pada perusahaan LQ45 berpengaruh pada audit delay. Ukuran perusahaan dan solvabilitas secara parsial tidak berpengaruh secara signifikan pada audit delay.

PENGARUH INDEPENDENSI, PROFESIONALISME, ETIKA PROFESI, DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK MEDAN Sipayung, Friska Indriani; Situmorang, Theresia Ance Lina; Laia, Faasokhi; Sitepu, Wilsa Road Betterment

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Penelitian ini bertujuan untuk menguji pengaruh independensi, profesionalisme, etika profesi dan akuntabilitas auditor secara parsial maupun secara simultan terhadap kualitas audit di KAP kota Medan. Penelitian ini dilakukan dengan metode analisis linear berganda dan pengujian hipotesis dengan menggunakan program SPSS. Dalam pengampilan sampel, digunakan metode convenience sampling yang artinya teknik pengambilan sampel dari responden yang mudah ditemui dan diwaktu yang tepat. . Kuesioner yang kembali sebanyak 100 yang disebarkan yang kembali hanya 70 kuesioner. Hasil penelitian ini menunjukan bahwa independensi , profesionalisme, etika profesi dan akuntabilitas berpengaruh secara simultan terhadap kualitas auditor di KAP Kota Medan. Secara parsial Independensi, Etika profesi dan Akuntabilitas tidak mempengaruhi kualitas auditor di KAP kota Medan. Sedangkan yang berpengaruh terhadap kualitas auditor yaitu hanya variabel profesionalisme.

The Influence of Audit Tenure, Audit Fee, Auditor Reputation, and Client Company Size on Audit Quality Fernandez, Stephanie; Chan, Keline Ricca; Salim, Kevin; Sitepu, Wilsa Road Betterment; Simanjuntak, Owen de pinto
International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 1 (2024): March 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i1.430

Audit quality is the most important consideration for users of audit reports because an assessment of the audit opinion by investors and potential investors will be provided. The opinion received will also not be qualified if the audited financial statements are not audited by an auditor who has audit quality, and the size of the company will not affect the quality of the audit. Thus, bad decisions can be taken by report users. Therefore, this research aims to examine the influence of audit quality on audit tenure, audit fees, auditor reputation, and client company size. The population that is the focus of the research is all manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2021 period. Sampling was carried out using quantitative descriptive methods, and based on established criteria, there were 67 manufacturing companies in the sample with an observation period of 3 years. Thus, the final sample size is 201. The research results state that audit tenure has no impact on audit quality, audit fees have no impact on audit quality, and auditor reputation also has no impact on audit quality

PENGARUH KUALITAS AUDIT, KEAKTIFAN KOMITE AUDIT, DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Juliana, Juliana; Meilany, Meilany; Errika, Errika; Cheria, Cheria; Wongso, Sylvia; Sitepu, Wilsa Road Betterment
JURNAL MUTIARA AKUNTANSI Vol. 4 No. 2 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 2 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine: (1) the effect of audit quality to earnings management, (2) the effect of audit committee activeness to earnings management and (3) the effect of institutional ownership structure to earnings management in mining companies listed on Indonesia Stock Exchange. This research used quantitative method and descriptive research type. The method used was purposive sampling and obtained 38 companies. Data is obtained from www.idx.co.id. The analyzed method using multiple linear regression. The research partially showed that (1) Audit Quality has effect but not significant on Earnings Management. (2) Audit Committee Activeness has effect and not significant on Earnings Management. (3) Institutional Ownership has effect and not significant on Earnings Management. The research simultaneously showed that Audit Quality, Audit Committe Activeness and Institutional Ownership have effect and not significant on Earnings Management.

Pengaruh Kompetensi Auditor, Kompleksitas Tugas, Skeptisme Professional terhadap Kualitas Audit dengan Due Professional Care sebagai Variabel Moderating pada Kantor Akuntan Publik di Medan Tanady, Sophia; Meilavia, Jessy; Sitepu, Wilsa Road Betterment
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 1 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i1.1625

In this modern era, the services of an auditor are very much needed by government agencies and private agencies because the results of the decisions made by auditors can reflect the transparency of an organization. An auditor must have an attitude of competence and good skepticism so that when assessing an organization, no mistakes occur. The attitude of complexity is also an attitude that must be possessed by an auditor where an auditor must be able to know what difficulties or obstacles will be faced in determining the outcome of the decision. Complexity also requires auditors to think about whether the task being carried out can be completed properly or not. The characteristics that exist in the auditor may reflect the quality of the audit produced by the auditor. The research method used is quantitative research methods with all members of public accountants used as population data and the use of the Likert scale as a reference in collecting questionnaire data. From the results of research that has been conducted in Medan, it can be concluded that.

THE INFLUENCE OF TAX PLANNING AND PROFITABILITY ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATING VARIABLE IN CONSUMER GOODS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2018 - 2022 Silviyani, Ratih; Hutagalung, Galumbang; Sitepu, Wilsa Road Betterment; Pratama, Ayang
JURNAL PROFIT Vol 9, No 1 (2025): Economic And Development
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i1.12265

This research aims to examine the influence of tax planning and profitability on firm value, with company size serving as a moderating variable for that influence. The research data comes from 30 manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange, with a total of 150 samples taken from the years 2018 to 2022. It can be concluded from the discussion that tax planning and profitability simultaneously influence the value of the company. Unlike profitability, which affects the company's value, tax planning does not have an impact on the company's value. As a moderating element, company size can strengthen the relationship between tax planning and the company's value, as well as enhance the effect of profitability on the company's value

Managerial ownership in moderating tax avoidance Bernice, Millicent; Hutagalung, Galumbang; Sitepu, Wilsa Road Betterment; Simorangkir, Enda Noviyanti
Journal of Economics and Business Letters Vol. 4 No. 6 (2024): December 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i6.316

The intention of this study is to investigate the impact of debt policy, audit committees, and company size on tax avoidance and to investigate whether managerial ownership exerts a moderating influence on the relationship between these three variables. This study implemented quantitative data using a purposive sampling technique and obtained 32 observation data from eight companies between 2019 and 2022 Indonesia Stock Exchange financial statements of real estate and property enterprises. Structural equation Modelling (SEM) was used to analyze the data using the SmartPLS application. The novelty of this study is that it adds managerial ownership as a moderating variable on tax avoidance and tests the data using a regression analysis with the PLS approach. The findings of this study show that managerial ownership moderates the effect of debt policy on tax avoidance, while Debt Policy, Audit Committee, and Company Size have no effect on Tax Avoidance, and managerial ownership is unable to moderate the effect of Audit Committee and Company Size on Tax Avoidance.

Co-Authors Banjarnahor, Arni Plorida Bernice, Millicent Chan, Keline Ricca Cheria, Cheria Enda Noviyanti Simorangkir Errika, Errika Fernandez, Stephanie Hutagalung, Galumbang Juliana Juliana Laia, Faasokhi Manullang, Lastri Yeni Manurung, Desy Nafika Marlie, Andranic Meilany, Meilany Meilavia, Jessy Natalia, Decly Nduru, Friska Owen De Pinto Simanjuntak Pardede, Charef Loveanna Pratama, Ayang Putra, Ramadhan Diansyah Salim, Kevin Silviyani, Ratih Sipayung, Friska Indriani situmorang, mitra karlina Situmorang, Theresia Ance Lina Tanady, Sophia Tantri, Jessica Tasya, Aura Futhie Wongso, Sylvia

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