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All Journal Jurnal Akuntansi Multiparadigma AKUNTANSI DEWANTARA Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Mantik JURNAL MUTIARA AKUNTANSI Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ipteks Terapan : research of applied science and education Eduvest - Journal of Universal Studies

Wilsa Road Betterment Sitepu

Universitas Prima Indonesia

Author-ID : 2472913

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ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INTELLECTUAL CAPITAL DISCLOSURE PADA PERUSAHAAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2019 Eunike Rosni Bohalima; Alsemeta Natafati Zai; Wilsa Road Betterment Sitepu
AKUNTANSI DEWANTARA Vol 5 No 1 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 1 APRIL 2021
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v5i1.9260

The main objective of this research is to explore further the various factors that can influence the disclosure of intellectual capital. This test uses independent variables auditor reputation, leverage, independent commissioner, and profitability. Service companies listedÂ on the IDX in the 2017-2019 period were used as the population in this test with a total population of 432 companies. The samples were determined by the purposive sampling method which resulted in a final total of 120 samples from 40 companies. Tests were carried out through multiple linear regression analysis techniques and using SPSS version 25 for windows as a data processing medium.Â Judging from the partial test, the results of this test show that only the leverage and profitability factors affect intellectual capital disclosure, while the independent commissioner and auditor's reputation variables do not affect intellectual capital disclosure. Judging from the simultaneous test, this test shows that the independent variables of auditor reputation, leverage, independent commissioner, and profitability have a simultaneous effect on the dependent variable of intellectual capital disclosure.

PENGARUH KUALITAS AUDIT, KEAKTIFAN KOMITE AUDIT, DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Juliana Juliana; Meilany Meilany; Errika Errika; Cheria Cheria; Sylvia Wongso; Wilsa Road Betterment Sitepu
JURNAL MUTIARA AKUNTANSI Vol 4 No 2 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 2 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

This study aims to examine: (1) the effect of audit quality to earnings management, (2) the effect of audit committee activeness to earnings management and (3) the effect of institutional ownership structure to earnings management in mining companies listed on Indonesia Stock Exchange. This research used quantitative method and descriptive research type. The method used was purposive sampling and obtained 38 companies. Data is obtained from www.idx.co.id. The analyzed method using multiple linear regression. The research partially showed that (1) Audit Quality has effect but not significant on Earnings Management. (2) Audit Committee Activeness has effect and not significant on Earnings Management. (3) Institutional Ownership has effect and not significant on Earnings Management. The research simultaneously showed that Audit Quality, Audit Committe Activeness and Institutional Ownership have effect and not significant on Earnings Management.

Pengaruh Due Professional Care, Kompleksitas Audit, dan Integritas Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di Medan Yenny Yenny; Verawati Verawati; Sherine Sherine; Devy Mestika; Wilsa Road Betterment Sitepu; Rika Dinarianti
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Kantor Akuntan Publik saat ini sangat dibutuhkan di Indonesia. Untuk memenuhi kepentingan para pengguna atas kewajaran informasi keuangan, maka dibutuhkan pihak Kantor Akuntan Publik yang professional dan juga independen dalam memeriksa laporan keuangan. Oleh karena itu, kantor akuntan publik dijadikan sebagai objek penelitian. Penelitian ini dilakukan untuk mengetahui pengaruh Due Professional Care, Kompleksitas Audit, dan Integrtias Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di Medan. Penelitian ini menggunakan data primer berupa jawaban-jawaban responden dari pengumpulan hasil data kuesioner. Penelitian ini menggunakan metode sampling purposive dalam penentuan sampel dan terdapat total populasi 8 Kantor Akuntan Publik yang terdiri dari 90 sampel yang memenuhi kriteria. Penelitian ini menggunakan analisis regresi linear berganda. Hasil dari penelitian ini memberikan bukti secara empiris bahwa Due Professional Care dan Integritas Auditor berpengaruh signifikan dan positif terhadap Kualitas Audit. Tetapi Kompleksitas Audit berpengaruh signifikan dan negatif terhadap Kualitas Audit.

Pengaruh Pertumbuhan Penjualan, Profitabilitas, Likuiditas dan Kebijakan Dividen Terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017 Elyda Crisna Tamba; Lasmian Pandiangan; Riva Novia Ginting; Wilsa Road Betterment Sitepu
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.294

This study intends to check the impact of sales growth, profitability, liquidity, and dividend policy on firm value on manufacturing companies listed on the IDX. The sample of 36 research companies listed on the Indonesia Stock Exchange 2015-2017. The independent variable is sales growth, profitability, liquidity, dividend policy. While the dependent variable is firm value. The way to choose samples is purposive sampling. Analysis of data with multiple linear regression, the results of this study prove that sales growth partially has no impact and is not significant to the value of the company with a significant amount of 0.176. Profitability is partially positive and significant impact on the value of the company with a significant amount of 0,000. Liquidity partially has no impact and is not significant in firm value with a significant amount of 0.108. Dividend policy is partially positive and significant impact on the value of the company with a significant amount of 0,000

Pengaruh Etika Profesi, Kompetensi dan Integritas Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Kota Medan) Angelica Medistra Megaviesta Fau; Panondang Siagian; Wilsa Road Betterment Sitepu
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.391

The auditor is a party that has an important role in auditing financial statements which is used as a benchmark in decision making in an entity. An auditor should be able to uphold his professional ethics and have the competence to be able to do his job. Not only that, because it is in the thick of the interests of various parties, the auditor must have the integrity to be able to state the findings by the actual circumstances. This study aims to determine how Professional Ethics, Competence, and Auditor Integrity affect Audit Quality. The data in this research were obtained through distributing questionnaires and using a sample of 94 auditors who work at 22 public accounting firms in Medan. The research was carried out by obtaining data through a survey using a Likert scale as a benchmark and processing through SPSS. The sample is determined by the probability sampling method and the research model uses the T and F test or also known as multiple liner analysis. Besides, this study also uses classic assumption tests, multicollinearity, and heteroscedasticity to see how competence, integrity, and professional ethics affect audit quality. This study obtained results indicating that, simultaneously and partially, integrity and professional ethics affect audit quality. Meanwhile, competence does not affect significantly and partially but affects simultaneously

PENGARUH PERGANTIAN MANAGEMEN, UKURAN KAP, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT TERHADAP VOLUNTARY AUDITOR SWITCHING Cynthia Angsana; Michael Michael; Selvia Selvia; Yenny Yenny; Wilsa Road Betterment Sitepu; Rika Dinarianti
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The purpose of this study was to examine and analyze the effect of Management Change, KAP Size, Company Growth and Audit Opinion on Voluntary Auditor Switching in Basic and Chemical Industry Subsector Manufacturing Companies listed on the Indonesia Stock Exchange in 2013-2017. The research method used is a quantitative approach, with the nature of this research is cause and effect (causal). The population used in this study is 76 companies and there were 48 companies for the sample with the determination of the sample using a purposive sampling technique. The results of this research are partially influential and significant between Management Substitution, The size of the KAP, and Audit opinion towards Voluntary Auditor Switching. But, The Company's growth partially has no effect on Voluntary Auditor Switching. Management Change, KAP Size, Company Growth, and Audit Opinion simultaneously have a significant and significant effect on Voluntary Auditor Switching in the basic and chemical industry sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017.

Effect of Profitability, Audit Quality and Company Size on Audit Opinion Going Concern With Audit Lag as Intervening Variable Wilsa Road Betterment Sitepu; Mega Irene; Jessy
Jurnal Mantik Vol. 5 No. 2 (2021): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol5.2021.1356.pp506-511

The purpose of this study is to examine the effect of profitability, audit quality and company size on going concern audit opinions with audit lag as an intervening variable in basic and chemical industrial companies listed on the Indonesia Stock Exchange in 2017-2019, with a population of 80 companies and 31 samples. by using purposive sampling with the following criteria: basic and chemical industrial companies listed on the Indonesia Stock Exchange during 2017-2019 and not deleting, issuing complete reports, experiencing profits during 2017-2019. The research method uses quantitative methods and path analysis. And the results obtained that profitability and audit quality partially affect audit lag and audit quality has no effect on audit lag. And profitability, audit quality and company size partially affect going concern audit opinion, audit lag has no effect on going concern audit opinion, and audit lag is an intervening variable between the dependent and independent variables.

Pengaruh Audit Committee, Audit Quality, Solvability, dan Sales Growth terhadap Going Concern Audit Opinion pada Perusahaan Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2017 Silvia Wijaya; Kristina Dewi; Monica Monica; Claresta Tendatio; Wilsa Road Betterment Sitepu; Rika Dinarianti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 2 (2019): Jesya Volume 2 Nomor 2 Periode Juni 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Laporan keuangan disusun berdasarkan presumsi kelangsungan usaha yang disebut going concern. Presumsi going concern digunakan apabila suatu perusahaan tidak dapat mempertahankan kelangsungan usahanya. Maka daripada itu, diperlukannya auditor independen untuk menyatakan pendapatnya atas laporan keuangan suatu entitas, apakah perusahaan dapat mempertahankan kelangsungan usahanya atau tidak. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis mengenai pengaruh Audit Committee, Audit Quality, Solvability, dan Sales Growth terhadap Going Concern Audit Opinion pada Perusahaan Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017. Pendekatan penelitian ini menggunakan penelitian kuantitatif dengan model regresi logistik dan jenis penelitian deskriptif. Sampel penelitian ini diambil menggunakan teknik purposive sampling sejumlah 248 sampel perusahaan. Hasil penelitian dengan pengujian hipotesis secara simultan menunjukkan nilai signifikansi sebesar 0,000 < 0,05 yang berarti Audit Committee, Audit Quality, Solvability, dan Sales Growth berpengaruh dan signifikan terhadap Going Concern Audit Opinion. Pengujian hipotesis secara parsial menunjukkan nilai signifikan Audit Committee sebesar 0,102 > 0,05, Audit Quality sebesar 0,449 > 0,05, dan Sales Growth sebesar 0,778 > 0,05, yang berarti Audit Committee, Audit Quality, dan Sales Growth tidak berpengaruh dan tidak signifikan terhadap Going Concern Audit Opinion, tetapi Solvability menunjukkan nilai signifikansi sebesar 0,000 < 0,05, yang berarti Solvability berpengaruh dan signifikan terhadap Going Concern Audit Opinion. Nilai koefisien determinasi hipotesis adalah 0,711 berarti variabel going concern audit opinion (Y) dapat dijelaskan dan dipengaruhi oleh variabel audit committee (X1), audit quality (X2), solvability (X3), dan sales growth (X4) sebesar 71,1%. Sisanya 28,9% dapat dijelaskan oleh variabel lain diluar daripada variabel penelitian

Analisis Pengaruh Struktur Modal, Kecurangan Laporan Keuangan, Kualitas CSR terhadap Kualitas Laba dengan Kualitas Audit sebagai Variabel Moderating Wilsa Road Betterment Sitepu; Tania Febiola Silalahi; Bunga Angel Jelita Br Hutajulu
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 3 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i3.863

Penelitian ini mempunyai tujuan mengetahui pengaruh struktur modal, kecurangan laporan keuangan dan kualitas CSR pada Kualitas laba dengan Kualitas Audit sebagai variabel moderasi. Penelitian dilakukan pada perusahaan Perusahaan Manufaktur subsektor Industri yang terdaftar di BEI selama periode 2017-2020. Adapunpopulasinya yakni 52 oentitas. Berdasarkan metode purposive sampling, sampelopenelitian yang digunakan yaitu 38 entitas. Teknik analisis data pada penelitian ini yakni moderated regression analysis. Hasil penelitian menunjukkan bahwa struktur modal tidak memiliki pengaruh pada kualitas laba. Kecurangan laporan keuangan memiliki pengaruh negatif pada kualitas laba. Kualitas CSR memiliki pengaruh positif pada kualitas laba. Kualitas Audit mampumemoderasi pengaruh kecurangan laporan keuangan dan kualitas csr pada kualitas laba. Kualitas Audit tidak memoderasi pengaruh struktur modal pada kualitas laba.

PENTINGKAH PERPUTARAN ASET BAGI NILAI PERUSAHAAN? Camelia Chandra; Yusuf Ronny Edward; Wilsa Road Betterment Sitepu; Enda Noviyanti Simorangkir
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.27

Abstrak – Pentingkah Perputaran Aset bagi Nilai Perusahaan?Tujuan Utama – Penelitian ini bertujuan ntuk menguji peran perputaran aset terhadap nilai perusahaan.Metode – Penelitian ini menggunakan metode uji t. Adapun sampel penelitian adalah basic materials yang terindeks di Bursa Efek Indonesia selama tahun 2017-2020.Temuan Utama – Penelitian ini membuktikan perputaran aset penting bagi nilai perusahaan. Variabel ini mampu menjadi memediasi sejumlah variabel yang terdapat dalam laporan keuangan. Temuan ini mampu menjadi bukti bahwa perputaran aset harus menjadi fokus perusahaan agar rasio keuangan yang lain tetap terjaga.Implikasi Teori dan Kebijakan – Penelitian ini membuktikan bahwa setiap pihak wajib untuk berhati – hati dalam memperhatikan siklus keuangan perusahaan. Selain itu, perusahaan harus mempertahankan eksistensinya dalam memaksimalkan perputaran aset.Kebaruan Penelitian – Penambahan perputaran aset sebagai variabel mediasi merupakan upaya baru dalam pandangan serta penilaian terhadap nilai perusahaan. Abstract – Is Asset Turnover Important for Company Value?Main Purpose – This research examines asset turnover's role in firm value.Method – This research uses the t-test method. The research sample is basic materials indexed on the Indonesia Stock Exchange during 2017-2020.Main Findings – This study proves asset turnover is vital for firm value. This finding can be evidence that asset turnover should be the focus of the company so that other financial ratios are maintained. This variable can mediate several variables contained in the financial statements.Theory and Practical Implications – This research proves that every party must be careful in paying attention to the company's financial cycle. In addition, the company must maintain its existence by maximizing asset turnover.Novelty - The addition of asset turnover as a mediating variable is a new effort in the view and assessment of firm value.

Co-Authors Alsemeta Natafati Zai Angelica Medistra Megaviesta Fau Arifin Ade Neser Bunga Angel Jelita Br Hutajulu Camelia Chandra Cheria Cheria Claresta Tendatio Cynthia Angsana Danielta Juliana Simanjuntak Devy Mestika Dodi Hericho Sinaga Elyda Crisna Tamba Enda Noviyanti Simorangkir Errika Errika Eunike Rosni Bohalima Grace Evelyn Amanda Br Meliala Heni Madana Murfita Jessy Juliana Juliana July Kristiani Br Sitepu Kristina Dewi Kristina Sitanggang Lasmian Pandiangan Maslida Bancin Mayang Sari Mega Irene Meilany Meilany Michael Michael Miranda Putri Dove Br Sitepu Monica Monica Padang, Novi Natalia Panondang Siagian Renika Hasibuan Hasibuan Renny Servina Sipayung Rika Dinarianti Riva Novia Ginting Roberto Roy Purba Selvia Selvia Sherine Sherine Silvia Wijaya Sylvia Wongso Tania Febiola Silalahi Verawati Verawati Yenny Yenny Yusuf Ronny Edward

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