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PENGARUH PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI KEBIJAKSANAAN STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA simanjuntak, Intan; Prima, Argo Putra
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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Abstract

Each company aims to earn profit and increase the capital structure from company. To see value of the company need financial statement information. Thus can be seen effect of company growth to company value via discretion capital structure in the food and beverage manufacturing sector companies. This study have populasion from all companies off the food and beverage sector listed on the Indonesia Stock Exchang for 5 periods as many as 15 companies. The sample is determined by using purposive sampling method with criteria among others the food and beverage companies and have financial statement data relating to research variables in full so that obtained samples. The conclusions of study shows that the company growth have positive significant impact on discretion capital structure while the company growth have indirect influence on company value, this is due to discretion capital structure is full intervening variable.
PENGARUH LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Manurung, Irma Maria Octa Moravia; Prima, Argo Putra
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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Abstract

This research aims to know the influence of leverage, profitability and firm size against firm value either partially or simultaneously. The researcher wants to do research in manufacturing companies sub-sector food and beverage listed in Indonesia Stock Exchange period 2013-2017 using purposive sampling method. The dependent variable in this study is firm value and the independent variables are leverage, profitability and firm size. This method of analysis of this study uses multiple linear regression test using SPSS version 22. The results of this study showed that leverage has significant effect partially with t-count > t-table or 3,029 > 1,68830 with significance value 0,005 < 0,05. Profitability has no significant effect partially with t count < t tabel or 0,020 < 1,68830 with significance value 0,984 > 0,05. Firm size has no significant effect partially with t count < t table or 0,480 < 1,68830 with significance value 0,634 > 0,05. Leverage, profitability, and firm size have significant effect simultaneously against firm value with F count > F table or 4,811 > 2,87 with significance value 0,006 < 0,05. Adjusted R Square showed 22,7% or 0,227 while the rest 77,3% is explained by others variables that not examined.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK PADA MAHASISWA AKUNTANSI DI KOTA BATAM Kristina, Kristina; Prima, Argo Putra
SCIENTIA JOURNAL Vol 3 No 1 (2021): Volume 3 Nomor 1 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

Career is an important thing which becomes ones goal to reach a higher level in a job. Choosing a career planned by someone can encourage success in later work. The purpose of this study directly and simultaneous influence of the variable financial rewards, professional recognition, and work environment on career choices as public accountants for accounting students in Batam City. A total of 100 questionnaires were distributed to active accounting students and registered at various universities and colleges in Batam City. The method in this research uses descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis and hypothesis testing which are processed using statistical software IBM SPSS version 25. The results indicate that simultaneously the variables of financial rewards, professional recognition, and work environment have a significant effect on career choice as a public accountant with a calculated f value of 154,328 > f table 2,70 and a significant 0,000 < 0,05. The coefficient of determination shows that 82.3% of the independent variables are related to the dependent variables, and the remaining 17.7% are related to other changes not included in this study.
ANALISIS PROFITABILITAS DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Yanti, Sri; Prima, Argo Putra
SCIENTIA JOURNAL Vol 3 No 2 (2021): Volume 3 Nomor 2 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this study is to determine the effect of profitability and liquidity on financial distress in manufacturing companies listed on the Indonesia Stock Exchange. The data studied were obtained from the Indonesia Stock Exchange in the form of audited annual financial reports from 2015 to 2019. The sampling method used purposive sampling, namely data collection techniques using certain criteria. The sample of this study consisted of 9 companies from 31 companies that have been listed on the Indonesia Stock Exchange. This study uses SPSS (Statistical Package for the Social Sciencess) application version 25 to analyze the effect of independent variables on the dependent variable. The results of the conclusions of this study indicate that all variables pass the classical assumption test and are suitable for use as research data, the results of the t statistical test show that Return on Assets partially does not have a significant effect on Earning per Share, Net Profit Margin has a significant effect on Earning per Share and Current The ratio has a significant negative effect on Earning per Share.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KAP PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Kelvin, Kelvin; Prima, Argo Putra
SCIENTIA JOURNAL Vol 3 No 3 (2021): Volume 3 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

Currently the company's growth is very fast, making the role of KAP very important so that it will increase the number of KAP. With the increase in the number of KAP, it will create competition and will not rule out the possibility for companies to change KAP. The purpose of this research is to examine the effect of management change, audit opinion and public accountant firms size on auditor switching. The object of this research is the manufacture companies listed on the Indonesian Stock Exchange for the period 2015-2019. The sample was selected by purposive sampling method with the result obtained by 130 companies. The research data uses secondary data through the website www.idx.co.id. The research method used logistic regression analysis. Testing data using the SPSS v.25 application. The result of this study indicate that management change partially has no affect on auditor switching, while audit opinion and public accountant firms size partially affect auditor switching. The test result also show that the management change, audit opinion and public accountant firms size variables simultaneously affect auditor switching with a determination value of 26,8%, while 73,2% is influenced by other variables apart from the independent variables in this study.
ANALISIS CASH RATIO, NON PERFOMING LOAN, LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS PADA BANK PERKREDITAN RAKYAT DI KOTA BATAM Sibagariang, Ella Putri; Prima, Argo Putra
SCIENTIA JOURNAL Vol 5 No 3 (2023): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v5i3.7737

Abstract

This study aims to analyze the effect of cash ratios, non-performing loans, loan to deposit ratios on profitability at Rural Banks in Batam City. This study uses a descriptive and quantitative statistical approach with a population of BPRs located in Batam City and the sample in this study totaling 21 banks selected using a purposive sampling technique and using a questionnaire as a data collection instrument. From the analysis of the data, the results show that the cash ratio has an effect on return on assets with t count (3.642) > t table (1.659), non-performing loans have an effect on return on assets with t count (3.111) > t table (1.659) and the deposit ratio has an effect on return on assets with t count (1.779) > t table (1.659). Simultaneously the results of the F test cash ratio, non-performing loan and deposit ratio affect return on assets with a calculated F value (7.570) > F table 2.69).Keywords: Cash Ratio; Loan to Deposit Ratio; Non Performing Loan; Profitabilitas.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PENGAMBILAN SERTIFIKASI AKUNTANSI Manik, Ester Sri Noviyanti; Prima, Argo Putra
SCIENTIA JOURNAL Vol 5 No 3 (2023): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v5i3.7741

Abstract

The purpose of this study was to examine the effect of motivation on the interest of accounting students intaking accounting certification. The sample in this study is accounting students who are actively registeredat universities in Batam. The method of random sampling is simple using the Slovin formula. The totalrespondents were 301 students from 4 universities in Batam.The method used in data collection is the questionnaire method. The questionnaire used came fromHartutik's research (2016) totaling 41 questions. The hypothesis to be tested is that some independentvariables have a significant positive effect and some have a significant negative effect in predicting theinterest of accounting students in taking accounting certification.The results of this study showed that the variables of quality motivation and social motivation separatelyaffected the variables of student interest significantly positively. While the variables of career motivationand economic motivation separately did not affect the variable of student interest in taking accountingcertification. The independent variables of quality motivation, career motivation, economic motivation, andsocial motivation together have a significant effect on the variable of student interest in taking accountingcertification
PENGARUH NILAI SOSIAL, PENGHARGAAN FINANSIAL DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA DALAM PEMILIHAN KARIER SEBAGAI AUDITOR Meliawati; Prima, Argo Putra
SCIENTIA JOURNAL Vol 6 No 2 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i2.8305

Abstract

ABSTRACT The rapid development of globalization and technology has significantly impacted the business world, triggering progress and growth. Career choices for students, especially as auditors, have a significant impact on their personal future and also on the industrial growth in Batam City. This research aims to explore the relationship between social values, financial rewards, and labor market considerations on students' interest in choosing a career as an auditor. This research utilizes a quantitative research method. The results show that social values and financial rewards have a positive and significant influence on students' interest in choosing a career as an auditor, while the labor market consideration variable has a negative and insignificant effect on students' interest in choosing a career as an auditor. This study is expected to provide a more comprehensive understanding of the shortage of auditors in Batam. Keywords: Social Value, Financial Reward, Job Market Considerations and Interests.
Pengaruh Audit Internal, Efektivitas Komite Audit, Dan Pengendalian Internal Terhadap Pencegahan Fraud Pada Bank BUMN Di Batam Anggiena, Anggiena; Prima, Argo Putra
SCIENTIA JOURNAL Vol 6 No 1 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i1.8494

Abstract

Not a few cases of fraud that occur in state-owned banks due to the weak internal role of their companies. This study was conducted to determine the effect of internal audit, audit committee effectiveness, and internal control on fraud prevention. The method of data analysis carried out is by distributing questionnaires to bank employees consisting of employees who work in the field of operations, credit, and technology and information. This research uses a quantitative approach. The data analysis technique uses multiple linear regression analysis, t-test, F test, and determination coefficient test (R2) and uses classical assumption tests, namely normality test, multicollinearity test, and heteroscedasticity test. Based on the t-test, internal audit has a positive effect on fraud prevention at BUMN Banks in Batam, the effectiveness of the audit committee has a positive effect on fraud prevention at BUMN Banks in Batam, and internal control has no effect on fraud prevention at BUMN Banks in Batam. Based on the F hypothesis test, internal audit, audit committee effectiveness, and internal control significantly positively affect fraud prevention at BUMN Banks in Batam. Keywords: Internal Audit; Audit Committee Efectiveness; Internal Control; Fraud Prevention.
PENGARUH KEMUDAHAN PENGGUNAAN, KEPERCAYAAN DAN RESIKO TERHADAP MINAT MENGGUNAKAN METODE PEMBAYARAN SHOPEE PAYLATER PADA MAHASISWA AKUNTANSI Zita Nelvina; Prima, Argo Putra
SCIENTIA JOURNAL Vol 7 No 2 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i2.9620

Abstract

The motivations of accounting students in Batam to utilise Shopee Paylater are investigated in this research with respect to three factors: trust, simplicity of use, and risk. One payment method that has grown in popularity among young people, thanks to the emergence of fintech, is Shopee Paylater. Additional investigation on the elements impacting its attractiveness is necessary, however. The study collected quantitative data by having 150 accounting students from different Batam institutions fill out questionnaires. Using SPSS software, we performed multiple linear regression analyses on the collected data. Students' interest in utilising Shopee Paylater is favourably impacted by trust and convenience of use, and negatively by risk, according to the research. In a big way, these things determine what kids are interested in. Insights from this research may help fintech firms improve their services by boosting trust, making them easier to use, and reducing perceived risks. The significance of fostering financial awareness in the student body is further emphasised