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All Journal Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Akbis: Media Riset Akuntansi dan Bisnis Jurnal Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat International Journal of Economics (IJEC) Postgraduate Management Journal JURSIMA West Science Accounting and Finance Jurnal Sistem Informasi dan Manajemen Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Jurnal Sistem Informasi, Akuntansi dan Manajemen
Rina Malahayati
Universitas Gunung Leuser Aceh
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Sistem Informasi, Akuntansi dan Manajemen

 1 
Analisis Rasio Likuiditas Pada Perusahaan Sub sektor Perikanan Yang Terdaptar Di Bursa Efek Indonesia Pada Tahun 2016-2019 Zulkarnaen, Dicky; Malahayati, Rina; Aramana, Desi
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to test the current ratio increases or decreases in fishery sub-sector companies listed on the Indonesian stock exchange (IDX) from 2016 - 2019 and the quick ratio increases or decreases in fisheries sub-sector companies listed on the Indonesian stock exchange (IDX) from 2016 – 2019. The research population is fishery sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019. Analysis of the data used is quantitative and descriptive. The results of the study are the current ratio of the company PT Dharma Samudra Fishing Industries, Tbk in 2016 - 2017 decreased by 2.7% current debt is greater than current assets, the current ratio of the company PT Dharma Samudra Fishing Industries, Tbk in 2017 - 2019 decreased by 5 ,28% because current debt is greater than current assets, the company's current ratio of PT Dharma Samudra Fishing Industries, Tbk in 2018 - 2019 increased by 13.9% because current assets are greater than current debt.
Kompleksitas Operasi, Reputasi Kap, Ukuran Perusahaan, Leverage Terhadap Audit Report Lag Pada Perusahaan Sub Sektor Makanan Dan Minuman Tahun 2017-2020 Sanova, Nur Khalipah; Malahayati, Rina; Aramana, Desi
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to test the complexity of operations, reputation of KAP, the size firm, leverage impact on audit report lag. The population in this study was a food and beverage sub-sector company during 2017-2020 which amounted to 30 companies. Data analysis in this study is descriptive statistics, Multiple Linear Regression analysis, R coefficient of determination, and tested T. The results showed that operating complexity and leverage had no effect on audit report lag whereas reputation and size firm had an effect on audit report lag.
Co-Authors Andiansyah, Farma Aramana, Desi Barus, Irwan Irawadi Bungadira, Widya Deni Trianda Pitri Dicky Zulkarnaen Dicky Zulkarnaen, Dicky Fitri, Ardiah Hasan, Muridha Isnaini Isnaini Julianti Julianti Kasmaini KIMSEN, KIMSEN Lusi Tutur Mulia Lusiana Lusiana Marbawi, Darlis Maufira, Rila Mila Hayati Muhammad Tahir Muslim Nasruddin Nasruddin Natanael, Yunita Althin Nathanael, Yunita Althin Nurmala Nurmala Nurmala Pertiwi, Tri Purnomo, Djauhar Edi Rahmat Arfan Rahmat Arfan Rahmi Wahyuni, Rahmi Rila Maufira Rila Maufira Roezaini Soefi Sanova, Nur Khalipah Sekedang, Safei Sikedang, Safii Soefi, Roezaini Sudarmanto, Eko Tri Pertiwi Yunita Altin Natanael