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PENGARUH AUDIT INTERNAL DAN KOMITE AUDIT TERHADAP GOOD CORPORATE GOVERNANCE (STUDI KASUS PT. RATEL SHELBY INDONESIA) Ahmad braja wahyu, Ahmad braja wahyu; Syahputra, Oky; Aristantya, Selvy
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.5875

This study aims to determine the impact of internal audit and the audit committee on the implementation of Good Corporate Governance at PT. Ratel Shelby Indonesia. The research strategy employs a quantitative method with a descriptive approach. Data analysis is conducted using multiple linear regression with SPSS software version 25.0.2.0. The population for this study is PT. Ratel Shelby Indonesia, with the research sample consisting of parties involved in internal audit practices and the audit committee related to Good Corporate Governance. Sampling is conducted using a non-probability sampling method with convenience sampling technique. Data collection is performed using a questionnaire distributed to respondents including the audit committee, internal audit unit, company secretary, and financial staff. Hypothesis testing is carried out using the coefficient of determination test and t-test. The results of the study demonstrate that internal audit and the audit committee have a positive impact on the implementation of Good Corporate Governance. This indicates that improved internal audit performance and more effective roles of the audit committee can influence the enhancement of Good Corporate Governance. Good internal audit performance and effective oversight by the audit committee will positively affect Good Corporate Governance at PT. Ratel Shelby Indonesia.

The Effect of Capital Structure, Cash Flow, Market Value Added, and Net Profit Margin on Stock Returns of Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2020–2022 Period Angelia, Nia; Sembiring, Santy Chatarina; Syahputra, Oky
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6979

Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) are companies engaged in the processing and distribution of food and beverage products, whose shares are traded on the Indonesian capital market. This study aims to determine the effect of Capital Structure, Cash Flow, Market Value Added, and Net Profit Margin on Stock Returns of food and beverage companies listed on the IDX for the period 2020–2022. The population of this study includes all food and beverage companies listed on the IDX during the 2020–2022 period, totaling 40 companies. The number of samples used in this study is 23 companies over a period of 3 years, resulting in a total of 69 research samples. The results of the study partially show that Debt to Equity Ratio has a negative and insignificant effect on Stock Returns, Operating Cash Flow has no significant effect on Stock Returns, Market Value Added has a positive and significant effect on Stock Returns, and Net Profit Margin has no significant effect on Stock Returns. Meanwhile, simultaneously, Debt to Equity Ratio, Operating Cash Flow, Market Value Added, and Net Profit Margin have a positive and significant effect on Stock Returns.

The Influence of Net Profit Margin, Return on Asset, Debt to Equity Ratio, and Current Ratio on Stock Prices in Manufacturing Companies in the Basic and Chemical Industries Listed on the Indonesia Stock Exchange in 2019-2021. warta Simamora, Rina; Angelia, Nia; Syahputra, Oky
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6980

This research aims to examine the influence of NPM, ROA, capital structure and CR on share prices in manufacturing companies in the basic industrial and chemical sectors listed on the IDX. The sample used was 28 companies out of 73 companies listed during the 2019-2022 period. The analysis used is multiple linear regression analysis with SPSS application tools. From the statistical tests carried out, it was found that ROA partially had a significant positive effect on share prices, NPM and capital structure partially had no significant effect on share prices, CR partially had a significant negative effect on share prices. Meanwhile, simultaneously NPM, ROA, capital structure and CR have a significant effect on stock prices listed on the IDX.

PENGARUH AUDIT INTERNAL DAN KOMITE AUDIT TERHADAP GOOD CORPORATE GOVERNANCE (STUDI KASUS PT. RATEL SHELBY INDONESIA) Ahmad braja wahyu, Ahmad braja wahyu; Syahputra, Oky; Aristantya, Selvy
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.5875

This study aims to determine the impact of internal audit and the audit committee on the implementation of Good Corporate Governance at PT. Ratel Shelby Indonesia. The research strategy employs a quantitative method with a descriptive approach. Data analysis is conducted using multiple linear regression with SPSS software version 25.0.2.0. The population for this study is PT. Ratel Shelby Indonesia, with the research sample consisting of parties involved in internal audit practices and the audit committee related to Good Corporate Governance. Sampling is conducted using a non-probability sampling method with convenience sampling technique. Data collection is performed using a questionnaire distributed to respondents including the audit committee, internal audit unit, company secretary, and financial staff. Hypothesis testing is carried out using the coefficient of determination test and t-test. The results of the study demonstrate that internal audit and the audit committee have a positive impact on the implementation of Good Corporate Governance. This indicates that improved internal audit performance and more effective roles of the audit committee can influence the enhancement of Good Corporate Governance. Good internal audit performance and effective oversight by the audit committee will positively affect Good Corporate Governance at PT. Ratel Shelby Indonesia.

The Effect of Capital Structure, Cash Flow, Market Value Added, and Net Profit Margin on Stock Returns of Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2020–2022 Period Angelia, Nia; Sembiring, Santy Chatarina; Syahputra, Oky
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6979

Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) are companies engaged in the processing and distribution of food and beverage products, whose shares are traded on the Indonesian capital market. This study aims to determine the effect of Capital Structure, Cash Flow, Market Value Added, and Net Profit Margin on Stock Returns of food and beverage companies listed on the IDX for the period 2020–2022. The population of this study includes all food and beverage companies listed on the IDX during the 2020–2022 period, totaling 40 companies. The number of samples used in this study is 23 companies over a period of 3 years, resulting in a total of 69 research samples. The results of the study partially show that Debt to Equity Ratio has a negative and insignificant effect on Stock Returns, Operating Cash Flow has no significant effect on Stock Returns, Market Value Added has a positive and significant effect on Stock Returns, and Net Profit Margin has no significant effect on Stock Returns. Meanwhile, simultaneously, Debt to Equity Ratio, Operating Cash Flow, Market Value Added, and Net Profit Margin have a positive and significant effect on Stock Returns.

The Influence of Net Profit Margin, Return on Asset, Debt to Equity Ratio, and Current Ratio on Stock Prices in Manufacturing Companies in the Basic and Chemical Industries Listed on the Indonesia Stock Exchange in 2019-2021. warta Simamora, Rina; Angelia, Nia; Syahputra, Oky; Wulandari, Sri
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6980

This research aims to examine the influence of NPM, ROA, capital structure and CR on share prices in manufacturing companies in the basic industrial and chemical sectors listed on the IDX. The sample used was 28 companies out of 73 companies listed during the 2019-2022 period. The analysis used is multiple linear regression analysis with SPSS application tools. From the statistical tests carried out, it was found that ROA partially had a significant positive effect on share prices, NPM and capital structure partially had no significant effect on share prices, CR partially had a significant negative effect on share prices. Meanwhile, simultaneously NPM, ROA, capital structure and CR have a significant effect on stock prices listed on the IDX.

PENGARUH KOMPETENSI AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KAP DI KOTA MEDAN hawari, Rifqi; Syahputra, Oky; Aristantya, Selvi
Akuntansi Prima Vol. 7 No. 2 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i2.7669

This study aims to analyze the effect of auditor competence and independence on audit quality at public accounting firms in Medan. Competence and independence are two important factors that influence the quality of audits produced by auditors. The research method used was a quantitative approach with a sample of 32 auditors obtained from 7 public accounting firms in Medan. Data testing was conducted using validity tests, reliability tests, classical assumption tests, and multiple linear regression. The results of the test show that the data analysis using partial tests (t-test) shows that: (1) Auditor competence does not have a significant effect on audit quality. (2) Auditor independence does not have a significant effect on audit quality. The results of data testing using the (F-test) indicate that: (3) Auditor competence and independence do not have a significant effect simultaneously on audit quality.

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