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All Journal Jurnal Akuntansi dan Keuangan JAKPI Journal of International Accounting, Taxation and Information Systems
Antar MT Sianturi
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH PROFESIONALISME, KOMPETENSI DAN DUKUNGAN ORGANISASI TERHADAP KINERJA AKUNTAN FORENSIK LEMBAGA PEMERIKSA KEUANGAN NEGARA Ilham Ramadhan Ersyafdi; Antar MT Sianturi
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2018)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.879 KB) | DOI: 10.36080/jak.v7i2.770

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme, kompetensi dan dukungan organisasi terhadap kinerja akuntan forensik. Objek dan sampel penelitian adalah akuntan forensik di lembaga pemeriksa keuangan negara dengan teknik convience sampling. Data yang digunakan adalah data primer yang bersumber dari kuesioner serta data sekunder. Hasil uji hipotesis secara simultan menunjukkan bahwa profesionalisme, kompetensi dan dukungan organisasi memiliki pengaruh secara positif signifikan terhadap kinerja akuntan forensik. Untuk hasil penelitian secara parsial ketiga variabel independen memiliki pengaruh secara positif signifikan terhadap kinerja akuntan forensik. Nilai koefisien determinasi menunjukkan angka sebesar 0,481. Hal ini menjelaskan bahwa variabel profesionalisme, kompetensi dan dukungan organisasi mampu menjelaskan kinerja akuntan forensik sebesar 48% sedangkan 52% sisanya dijelaskan oleh faktor - faktor lain yang tidak dibahas dalam penelitian ini.
LOCAL GOVERNMENT: EXAMINING FACTORS AFFECTING AUDIT REPORT LAG Sianturi, Antar MT; Siahaan, Magda
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4838

Abstract

Audit report lag, especially in local governments, needs to be studied in depth regarding the causes of its occurrence. The purpose of this study is to examine the direct influence of opinion, audit findings, educational background, professional skills, and continuing professional education on audit report lag in local governments. The population of the study was the audit report of local governments, with a purposive sampling technique of 535 local governments' Financial Reports from a total population of 539 local governments or 99.26%. After being analyzed using SPPS, the results of this study showed that opinion, educational background, and continuing professional education had a positive effect. In contrast, audit findings and professional skills did not significantly affect audit reporting delays.
Capital Structure Analysis: Key Financial Indicators in Manufacturing Sianturi, Antar MT; Siahaan, Magda; Pradipta, Arya
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 4 (2024): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i4.69

Abstract

This study focuses on how liquidity, asset composition, free cash flow, and profitability impact capital structure.   It also explores how profitability can affect the relationship between liquidity, asset composition, and free cash flow with capital structure. The study focused on collecting information from 50 manufacturing firms that are publicly traded on the Indonesia Stock Exchange over a period of three years, totaling 121 data points. The data analysis method uses multiple linear regression with the help of the Statistical Package for Social Sciences program. The study's findings suggest that there is some evidence to support the idea that liquidity has a negative impact on capital structure. The asset structure variable and the free cash flow variable do not affect capital structure. The profitability variable is proven to strengthen the negative effect of liquidity on capital structure. Nevertheless, it is unable to enhance the favorable impact of the composition of assets and the detrimental impact of surplus cash flow on the firm's financial structure. According to the research, it is suggested that the board members and executives of the organization should be responsible for optimizing resources and driving up the company's earnings; investors who want to invest in manufacturing companies should do an investment assessment.
Co-Authors Ersyafdi, Ilham Ramadhan Ikhsan, Alexander Pradipta, Arya Siahaan, Magda