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Pengaruh Solvabilitas, Audit Effort, Likuiditas, dan Audit Fee Terhadap Audit Report Lag Pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia Malau, Yois Nelsari; Seliany, Seliany; Cintya, Cintya; Ginting, Wenny Anggeresia
Jurnal Audit dan Perpajakan (JAP) Vol. 4 No. 1 (2024): Artikel Penelitian Mei 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v4i1.3732

Penelitian ini bertujuan untuk menganalisis dan menguji apakah pengaruh yang terjadi pada perusahaan jika terjadinya audit report lag pada perusahaan sub sektor perkebunan yang terdaftar di Bursa Efek Indonesia. Variabel yang diuji meliputi solvabilitas, audit effort, likuiditas dan audit fee.Metode yang digunakan dalam pengambilan sampel adalah purposive sampling dan diperoleh sebanyak 45 sampel. Data yang digunakan adalah data sekunder yang diperoleh dari situs resmi BEI yaitu www.idx.co.id dan website resmi masing-masing perusahaan.Hasil penelitian menunjukkan audit effort berpengaruh positif dan signifikan terhadap audit report lag, likuiditas berpengaruh positif dan signifikan terhadap audit report lag, solvabilitas dan audit fee tidak berpengaruh terhadap audit report lag. Secara simultan audit effort dan likuiditas sama-sama memiliki pengaruh dan signifikan terhadap audit report lag, sedangkan solvabilitas dan audit fee sama-sama tidak berpengaruh dan signifikan terhadap audit report lag.

Pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi, dan komitmen organisasi terhadap kualitas laporan keuangan di pemerintahan Kota Medan Br Hombing, Ayu Kristina; Pandiangan, Reggy Reynatasya; Simangunsong, Dona; Malau, Yois Nelsari
Jurnal Paradigma Ekonomika Vol. 15 No. 2 (2020): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/paradigma.v15i2.10315

The purpose of this study was to determine and analyze the effect of human resource capacity, technology utilization, and organizational commitment on the quality of financial reports in the city government of Medan. The research method used is a quantitative approach. The method of analysis used in this study is Multiple Linear Regression. The results of the determination coefficient analysis obtained a value of 0.118, which means that the Variable Variable of Quality of Financial Statements which can be explained by Variable Variations in Human Resource Capacity, Utilization of Technology and Organizational Commitment is 8% while the remaining 92% is explained by other independent variables such as Internal Control, Understanding Accounting Standards The research results show that Simultaneously Human Resources, Technology Utilization, and Organizational Commitment do not have a positive and insignificant effect on the Quality of Partial Financial Statements. Human Resources and Organizational Commitment have no negative and insignificant effect on the Quality of Financial Statements. Technology Utilization Variable Partially has a positive and significant effect on the Quality of Financial Statements.

ANALISIS KINERJA KEUANGAN PADA PT. INDOFOOD SUKSES MAKMUR TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2020 Malau, Yois Nelsari; Simamora, Dinda Laura
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 1 No. 2 (2020): Oktober
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Tujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan PT. Indofood Sukses Makmur tbk dari tahun 2019 sampai dengan tahun 2020. Metode analisis data yang digunakan adalah dokumen dan data yang diperoleh dari www.indofood.co.id. Rasio merupakan alat yang digunakan dalam penelitian ini untuk membandingkan sejumlah data dengan jumlah data lain yang digunakan untuk menilai posisi keuangan selama periode tertentu. Rasio yang digunakan meliputi tingkat pengembalian yang dinyatakan sebagai pengembalian aset. Hasil riset dari tahun 2019 hingga 2020 rasio likuiditas dari rasio lancar dan rasio cepat keduanya mengalami penurunan. Peningkatan terjadi pada tahun 2019 ke tahun 2020 karena adanya peningkatan alat likuid untuk dapat memenuhi kewajiban. Dengan demikian PT. Indofood Sukses Makmur tbk termasuk dalam kategori benar. Dari tingkat pengembalian yang dilihat dari tingkat pengembalian aset mengalami peningkatan dari tahun 2019 ke tahun 2020. Peningkatan tersebut terjadi antara tahun 2019 dan 2020, yang disebabkan oleh efisiensi penggunaan aset yang menghasilkan keuntungan, sehingga PT. Indofood Sukses Makmur tbk termasuk dalam kategori benar

THE EFFECT OF AUDIT STANDARDS, ETHICS, INDEPENDENCE, COMPETENCE, AND AUDITOR'S EXPERIENCE ON AUDITOR'S PROFESSIONALISM SKEPTICISM IN KAP IN MEDAN CITY salim, Feronica Susanna; Tjitra, Jocelyn; Malau, Yois Nelsari; Ginting, Wenny Anggresia
Journal Accounting International Mount Hope Vol. 3 No. 2 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i2.674

This study aims to analyze the influence of audit standards, ethics, independence, competence, and auditor experience on auditor professional skepticism in Public Accounting Firms (KAP) in Medan City. The approach used in this study is a quantitative approach, which is carried out on a certain population or sample in order to test the established hypothesis. The study population includes all auditors working at KAP Medan City, although the exact number is unknown or biased. Because the population is not known with certainty, the sampling technique used is the Lemeshow formula. This approach allows the calculation of the number of samples in uncertain population conditions, so that 96 respondents are obtained. The sampling technique applied is accidental sampling, where respondents are selected randomly to be part of the research sample. The results of the study indicate that audit standards, ethics, independence, competence, and auditor experience have a positive and significant effect on auditor professional skepticism, both partially and simultaneously.

PENGARUH PELAYANAN ADMINISTASI, SARANA PRASARANA, KINERJA PEGAWAI, DISIPLIN KERJA, MOTIVASI KERJA TERHADAP KEPUASAN MASYARAKAT PADA DINAS KEPENDUDUKAN DAN CATATAN SIPIL DI KOTA MEDAN br Panjaitan, Jesica Oktavia; Sianipar, Ega Trinanda; Telaumbanua, Memorismen; Malau, Yois Nelsari; Bukit, Niarita
Mount Hope Economic Global Journal Vol. 3 No. 2 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v3i2.773

The government defines public services as all forms of service activities carried out by government agencies at the central and regional levels and including other state-owned enterprises that provide goods or services both in order to fulfill the needs of the community and the implementation of statutory provisions. Facilities and infrastructure can also be called something that is most needed by every organization in order to achieve the expected goals, while performance is very necessary because from the criteria it can be seen how good the employee's ability is when providing services that can satisfy the community. Employees who have good performance are employees who are personally responsible for unlimited, firm and committed to existing risks. Work discipline is the level of the company to encourage awareness and the ability of all employees to obey all regulations that have been implemented according to applicable norms, and work motivation is the encouragement for someone to be able to carry out activities and channel their abilities in order to achieve goals for agencies and companies. The purpose of this study is to assess the quality of service, comfort, effectiveness, punctuality and responsibility of employees in their work when serving the community.

MENUMBUHKAN KARAKTER WIRAUSAHA GENERASI MUDA MELALUI PEMANFAATAN KERAJINAN TANGAN Damanik, Dennys Paulus Parlindungan; Simanjunak, Demak Claudia Yosephine; Angelia, Nia; Purnasari, Nina; Malau, Yois Nelsari
Jurnal Pengabdian Bukit Pengharapan Vol. 5 No. 1 (2025)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i1.910

Entrepreneurial character plays a crucial role in shaping a creative, innovative, and independent young generation. One effective way to cultivate this character is through the utilization of handicrafts. This community service activity explores the impact of handicrafts, specifically through direct training in making tumbler bags, in fostering entrepreneurial characteristics among young people. Conducted at SMA Pangeran Antasari, located on Jalan Veteran No. 1060/19, Helvetia, Labuhan Deli District, Deli Serdang Regency, North Sumatra, this initiative demonstrates that involvement in handicraft-making encourages self-reliance, creativity, and economic awareness—essential traits for future entrepreneurs. By leveraging handicrafts as a medium for entrepreneurship, young people can develop valuable skills that empower them to build sustainable businesses and contribute to economic growth.

Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Investasi Zebua, Junar Cristin; Husna, Dhea Afri; Samosir, Marini Ibrani; Malau, Yois Nelsari; Mustafa, Mustafa
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.3062

The research aimed to examine both simultaneously and partially the factors influencing investment decisions in food and beverage sector companies listed on the Indonesia Stock Exchange from 2018 to 2021 using multiple linear regression analysis. The test results found that profitability, liquidity, leverage, solvency, and company size variables simultaneously had a significant impact on investment decisions. In partial testing, profitability had no significant effect on investment decisions, liquidity had no significant effect on investment decisions, leverage had no effect but had a significant impact on investment decisions, solvency had no effect but had a significant impact on investment decisions, and company size had no significant effect on investment decisions.

Pengaruh Solvabilitas, Audit Effort, Likuiditas, dan Audit Fee Terhadap Audit Report Lag Pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia Malau, Yois Nelsari; Seliany, Seliany; Cintya, Cintya; Ginting, Wenny Anggeresia
Jurnal Audit dan Perpajakan (JAP) Vol. 4 No. 1 (2024): Artikel Penelitian Mei 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v4i1.3732

Penelitian ini bertujuan untuk menganalisis dan menguji apakah pengaruh yang terjadi pada perusahaan jika terjadinya audit report lag pada perusahaan sub sektor perkebunan yang terdaftar di Bursa Efek Indonesia. Variabel yang diuji meliputi solvabilitas, audit effort, likuiditas dan audit fee.Metode yang digunakan dalam pengambilan sampel adalah purposive sampling dan diperoleh sebanyak 45 sampel. Data yang digunakan adalah data sekunder yang diperoleh dari situs resmi BEI yaitu www.idx.co.id dan website resmi masing-masing perusahaan.Hasil penelitian menunjukkan audit effort berpengaruh positif dan signifikan terhadap audit report lag, likuiditas berpengaruh positif dan signifikan terhadap audit report lag, solvabilitas dan audit fee tidak berpengaruh terhadap audit report lag. Secara simultan audit effort dan likuiditas sama-sama memiliki pengaruh dan signifikan terhadap audit report lag, sedangkan solvabilitas dan audit fee sama-sama tidak berpengaruh dan signifikan terhadap audit report lag.

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