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Pengaruh Efektivitas Penerapan Sistem Pengendaliaan Mutu Kantor Akuntan Publik terhadap Kinerja Auditor Wulandari, Fransiska Wuri; Azizah, Nur; Fauzany, Riffka; Ajibroto, Kunto; Kesumah, Priatna
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.7920

Abstract

Dalam lingkungan bisnis yang semakin kompleks dan kompetitif, seorang akuntan Publik. Pemulihan kredibilitas tersebut salah satunya melalui penerapan sistem pengendalian mutu kantor akuntan publik yang sesuai dengan Standar Profesional Akuntan Publik dan Aturan Etika secara efektif.Metode penelitian yang digunakan adalah deskriptif analitis dengan penyampaian kuesioner secara survei pada beberapa kantor akuntan publik di Kota Bandung. Dengan pengumpulan data menggunakan metode survey, wawancara dan observasi, dengan pengujian menggunakan koefisien korelasi rank spearman.Hasil pengolahan data, diketahui unsur pengendalian mutu yang diterapkan paling efektif melalui unsur pengendalian supervisi. Sementara itu, kualitas kertas kerja yang diperhatikan dan tentunya menentukan keandalan suatu kertas kerja adalah akurasi (accuracy) dan kejelasan (clarity). Pengujian hipotesis menunjukkan terdapat pengaruh signifikan antara Efektivitas Penerapan Sistem Pengendalian Mutu Kantor Akuntan Publik terhadap Kinerja Auditor.
Effect of Return on Assets and Capital Adequacy Ratio on Changes in Stock Prices Gunardi, Gunardi; Hatimatunnisani, Hani; Azizah, Nur; Kesumah, Priatna; Fauzany, Riffka
Journal of Business Management and Economic Development Том 4 № 01 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i01.2335

Abstract

This study aims to analyze the effect of Return on Assets (ROA) and Capital Adequacy Ratio (CAR) on stock price changes at Bank Mandiri for the period 2010–2023. The method used is a quantitative approach with a causal associative design. The data used are secondary data in the form of annual financial reports and stock price data obtained from the Indonesia Stock Exchange. The analysis technique used is multiple linear regression, supported by the classical assumption test, t-test, F-test, and coefficient of determination (R²). The results show that partially, ROA has no significant effect on stock price changes, nor does CAR show a significant effect. Simultaneously, ROA and CAR also have no significant effect on stock price changes. The low coefficient of determination indicates that most stock price variations are influenced by factors outside the research model, such as macroeconomic conditions, government policies, and market sentiment. This study's contribution implies that fundamental indicators such as ROA and CAR are not always the primary determinants of stock price movements, particularly in the banking sector. This study also emphasizes the importance of considering external factors and investor psychology in investment analysis. The practical implication is that investors are advised not to rely solely on financial ratios, but also to pay attention to broader market dynamics when making investment decisions.