Article Per Year (5 Year)
p-Index From 2021 - 2026
7.242
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Ekonomika Jurnal Riset Akuntansi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) SULTANIST: Jurnal Manajemen dan Keuangan Jurnal Edueco Jurnal Mantik Majalah Ilmiah Warta Dharmawangsa Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara SOSEK: Jurnal Sosial dan Ekonomi Akuntansi Prima Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Wahana Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Priviet Social Sciences Journal Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat International Journal of Education, Management, and Technology Journal of Audit and Tax Synergy Jurnal Pengabdian Inovasi Sosial Ekonomi
Ninta Katharina
Universitas Prima Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Physics Public Health Social Sciences Other

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 45 Documents
Search

 1   2   3   4   5 
Pengaruh Firm Size, Audit Tenure, Fee Audit, Audit Delay, Dan Opini Audit Terhadap Kualitas Audit Pada Perusahaan Sektor Keuangan Yang Terdaftar Di BEI Tahun 2021–2024 Yunita Nyo; Evodina Naomi Christina Manalu; Syafiqoh Khalillah Ichsal Purba; Ninta Katharina; Eko Deswin Miechaels Siringo-Ringo
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.11061

Abstract

Penelitian ini menyoroti pentingnya kualitas audit pada perusahaan sektor keuangan yang tercatat di Bursa Efek Indonesia karena memiliki peran langsung dalam meningkatkan keterbukaan informasi, membangun kepercayaan investor, serta menjaga stabilitas sistem keuangan. Walaupun praktik keterbukaan informasi telah dijalankan, masih muncul berbagai kasus pada sektor keuangan yang mengindikasikan bahwa kualitas audit belum sepenuhnya mencerminkan sikap independen dan objektif sebagaimana yang diharapkan. Kualitas audit dipengaruhi oleh sejumlah faktor, antara lain ukuran perusahaan, masa penugasan auditor, besaran imbalan jasa audit, ketepatan waktu penyelesaian audit, dan opini audit. Namun demikian, temuan penelitian terdahulu terkait faktor-faktor tersebut masih menunjukkan hasil yang beragam. Oleh karena itu, penelitian ini bertujuan untuk mengisi kesenjangan penelitian dengan menguji secara simultan pengaruh kelima variabel tersebut terhadap kualitas audit pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024. Populasi penelitian mencakup 98 perusahaan sektor keuangan, dengan pemilihan sampel menggunakan teknik purposive sampling sehingga diperoleh 244 data observasi. Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak memiliki pengaruh signifikan terhadap kualitas audit, sehingga besar kecilnya perusahaan belum dapat dijadikan ukuran utama dalam menilai kualitas audit. Sebaliknya, masa penugasan auditor, besaran fee audit, ketepatan waktu pelaporan audit, dan opini audit terbukti berpengaruh terhadap kualitas audit, yang mengindikasikan bahwa faktor-faktor tersebut berperan penting dalam menentukan mutu hasil audit. Secara keseluruhan, seluruh variabel yang diteliti secara bersama-sama berpengaruh terhadap kualitas audit, sehingga model penelitian ini dinilai mampu menjelaskan faktor-faktor yang memengaruhi kualitas audit pada perusahaan sektor keuangan.
Pengaruh Kualitas Audit, Indenpendensi Auditor, Pengalaman Auditor Dan Teknologi Audit Terhadap Kecurangan Di Kap Kota Medan Daulina Fransiska Siburian; Emiya Lora Anjari Br Ginting; Nina Ariani Sitepu; Ninta Katharina; Eko Deswin Miechaels Siringo-Ringo
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10712

Abstract

Penelitian kami bermaksud untuk menganalisis apakah Kualitas Audit, Indenpendensi Auditor, Pengalaman Auditor, Teknologi Audit Berpengaruh Terhadap Kecurangan Di KAP Kota Medan. Penelitian kami termasuk penelitian metode kuantitatif, dimana pengambilan sampel dilaksanakan dengan menggunakan Non Probability sampling dengan teknik purposive sampling, maka dari itu ada 173 auditor di KAP Kota Medan. Hipotesis diuji dengancmenggunakan regresi linier berganda. Hasil Penelitian menguraikan hasil beragam. Dengan itu, Kesimpulan dari hasil penelitian bahwa kualitas audit, Indenpendensi auditor, Pengalaman auditor berpengaruh dan signifikan terhadap Kecurangan di KAP Kota Medan sedangkan Teknologi audit tidak berpengaruh dan tidak signifikan terhadap Kecurangan di KAP Kota Medan.
Industri Kreatif sebagai Basis Kearifan Lokal dan Penguatan Pariwisata Berkelanjutan Tetty Tiurma Uli Sipahutar; Tri Martial; Ahmad Rizki Harahap; Jhon Piter; Benny Rojeston Marnaek Nainggolan; Ninta Katharina; Deasy Arisandy Aruan; Ina Namora Putri Siregar
Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Vol 6 No 1 (2026)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/mabdimas.v6i1.2165

Abstract

Sustainable tourism development in Sipirok, South Tapanuli, requires a stronger connection between local creative products, community institutions, and destination branding. This community service article aims to describe the empowerment process for developing local-wisdom-based creative industries in Desa Situmba Julu and the Kawah Balerang ecotourism area. The program used a participatory empowerment method consisting of pre-implementation mapping, implementation through socialization, focus group discussion, product curation, and post-activity evaluation. Data were collected through observation, partner discussion, documentation, and reflection on program outputs. The activity produced five measurable outputs: identification of local creative assets, mapping of partner problems, curation of souvenir products such as T-shirts, caps, and key chains, formulation of BUMDes Marsada Mahita as an aggregator of production and promotion, and an integrative empowerment model linking local wisdom, creative products, digital branding, institutional strengthening, and sustainable tourism. The findings show that community actors already possess initial creative assets but still need assistance in product standardization, brand narration, cataloguing, inventory recording, and market distribution. The contribution of this program lies in transforming a conceptual tourism development model into a practical community-service model that can be replicated in tourism villages with similar natural and cultural resources.
FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN DENGAN VARIABEL INFLASI SEBAGAI MODERATING PADA PERUSAHAAN SEKTOR MANUFAKTUR Ninta Katharina; Hotma Mentalita
Journal of Audit and Tax Synergy Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v1n1.29

Abstract

In BEI companies, losses often occur for a long time, or poor financial conditions can affect the company's performance to continue its operations. Aims to test the Effect of Corporate Social Responsibility (CSR), Corporate Governance Code (CGC), and Intellectual Capital on Going Concern Audit Opinions with Inflation as a Moderating Variable in Manufacturing Sector Companies on the Indonesia Stock Exchange Industrial Classification or IDX-IC. This research is quantitative, using logistic regression. The research is causal. The population is 287 companies, and this study's sample is 26 manufacturing sector companies on the Indonesia Stock Exchange for the 2018-2022 period. The model is logistic regression. The result is that Corporate Social Responsibility does not affect Going Concern Audit Opinions in manufacturing sector companies listed on the IDX. Good Corporate Governance does not affect Going Concern Audit Opinions in manufacturing sector companies listed on the IDX. Intellectual Capital does not affect Going Concern Audit Opinions in manufacturing sector companies listed on the IDX. Inflation cannot Moderate CSR, GCG, and Intellectual Capital on Going Concern Audit Opinions.
Peningkatan Literasi Keuangan Melalui Budaya Menabung Sejak Dini bagi Anak Panti Asuhan Sinar Jaya Indonesia Ninta Katharina; Khana Saputri; Agus Tina; Afriza Amir; Wiliam; Deasy Arisandy Aruan; Kristi Endah Ndilosa Ginting
Jurnal Pengabdian Inovasi Sosial Ekonomi Vol. 3 No. 02 (2026): Mei 2026
Publisher : Jurnal Pengabdian Inovasi Sosial Ekonomi

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

Abstract

This community service article describes a financial literacy program through early saving habituation for children at Sinar Jaya Indonesia Orphanage in Medan. The program was conducted on 8 June 2026 by a team of lecturers from the Faculty of Economics and Business, Universitas Prima Indonesia. The activity aimed to improve children's understanding of money functions, needs and wants, saving discipline, and simple financial planning. The method used was a participatory educational approach involving observation, interactive counseling, discussion, saving simulation, practice with piggy banks, and descriptive evaluation. The population consisted of children living at the orphanage, while the sample included participants who attended the activity. Instruments included observation sheets, discussion guides, saving target cards, and documentation. The results showed that participants were enthusiastic, able to identify needs and wants, understood the importance of saving from small amounts, and practiced saving commitments using simple media. The activity indicates that early saving culture can strengthen financial literacy and support children's independence in orphanage environments.
Co-Authors ., Prianka Afriza Amir Afriza Amir Agung Anggoro, Muhammad Agus Tina Agus Tina Agustina Albert Thengio Albert Wijaya Alfionita, Vinny Amir, Afriza Andrean, Calvin Andy Putra Angelin Effendi Anita, Julia Aprilia Paskalita Panjaitan Aritonang, Lamria Aruan, Deasy Arisandy Asmara, Lara Astri Verina Tambunan Benny Rojeston Marnaek Nainggolan Buulolo, Fince Aswadi Calvin Andrean Candra, Jefry Cecilia Celesta Christine Christine Chryseis Clarissa Clorinda Cristina Cristina Cristine Ester Manurung Daulina Fransiska Siburian Deasy Arisandy Aruan Delfina Gotami Desri Foryani Saragih Dobinikus Gulo Eko Deswin Miechaels Siringo-Ringo Eko Deswin Miechaels Siringo-Ringo Elsa Dwi Suryani Pasaribu Emiya Lora Anjari Br Ginting Evinawati Purba Evodina Naomi Christina Manalu Ferida Wijaya Fitri Yana Sari Fitriano, Andre Frans Kevin Jamot Pahotton Sormin Ginting, Emiya Lora Anjari Br Ginting, Kristi Endah Ndilosa Graccella Graccella Haloman, Josua Frengky Harahap, Ahmad Rizki Hotma Mentalita Hutabarat, Wilda Sari Jackline Jackline Jefry Candra Jeslyn Jessi Charina Sembiring Jessy Safitri Sitorus Jhon Piter Josua Frengky Haloman Julia Anita Juliana Juliana Junion Junion Junion, Junion Karlina Celia Khana Saputri Kristi Endah Dilosa Ginting Lara Asmara Leandra, Winson Augustin Lidya Natalia Pasaribu Manalu, Evodina Naomi Christina Mega Agus Thio Mika Ria Marbun Nelly Novita Nina Ariani Sitepu Nyo, Yunita Oktaviani, Ribka Patricia Patricia Pingki Handayani Prianka . Purba, Syafiqoh Khalillah Ichsal Putri Yosevina Purba Rahmat Alamsyah Harahap Rajagukguk, Erlin Dermauli Resa Oktalim Simarmata Ricky Govindo Rico Gunawan Rosmegawati Rosmegawati Ruthefika Maydebora Saragih Seliamang, Yunelci Martha Sembiring, Jessi Charina Sesilia Nina Riani Br.saragih Shinta Bella Wijaya Shintia Hakim Siburian, Daulina Fransiska Sipahutar, Tetty Tiurma Uli Siregar, Ina Namora Putri Siringo-Ringo, Eko Deswin Miecaels Siringo-Ringo, Eko Deswin Miechaels Sitepu, Nina Ariani Sitepu, Wilsa Road Betterman Sobirin Sobirin Sri Meliati Sitanggang Syafiqoh Khalillah Ichsal Purba Tambunan , Astri Verina Tetty Tiurma Uli Sipahutar Thengio, Albert Timotius Valentino Purba Tina, Agus Tri Martial Umi Kalsum Valen Avelina Valencia Valencia Vinny Alfionita Vinny Vica Yoanna Vista, Vera Viviana Indri Widia Widia Widia, Widia Widya Widya Widya Widya, Widya widya, Widya Indah Patricia Sitorusi Wiliam Wiliam, Wiliam William Wilsa Road Betterman Sitepu Winata, Youngky Wirda Lilia Yeslika Br Bangun Youngky Winata Yunelci Martha Seliamang yunelci, Yunelci Marta Seliamang Yunita Nyo