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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Jurnal Penelitian Ekonomi dan Bisnis Jurnal Mirai Management AKUNTANSI DEWANTARA Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] Jurnal Mantik JURNAL LENTERA BISNIS Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Jurnal Ekonomi Bisnis Manajemen Prima Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Akuntansi Prima International Journal Of Economics Social And Technology Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Mount Hope Global Economic Journal E-JURNAL AKUNTANSI
Arie Pratania Putri
Universitas Prima Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PENGARUH EARNING PER SHARE, KEBIJAKAN DIVIDEN, ARUS KAS, LEVERAGE DAN RETURN ON ASSETS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR PADA BURSA EFEK INDONESIA Chandra, Angelin; Putri, Arie Pratania; Angela, Leoni; Puspita, Henny; Auryn, Felicia; Jingga, Faby Clariesta
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.1.26957.2020

Abstract

The research was conducted in order to add insight and to find out whether Earning per Share, Dividend Payout Ratio, Cash Flow, Leverage, Return on Assets affect the value of company in property and real estate sector companies listed on Indonesia Stock Exchange for the 2013 – 2017 period. There are 75 companies and 15 sample companies that we obtained from this study using purposive sampling techniques. Descriptive quantitative is used in this type of research. The results showed that Earning Per Share, Dividend Payout Ratio, Debt to Equity Ratio and Return On Assets partially had a positive effect on firm value in property and real estate companies. While Cash Flow has no effect and is not significant.
PENGARUH DUE PROFESSIONAL CARE, INDEPENDENSI, TIME BUDGET PRESSURE, DAN AUDIT FEE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Zain, Jenny; Putri, Arie Pratania; Tarigan, Aremi Evanta; Novita T, Siti; Voltra, Jhon
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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

Abstract

This research studies about the influence of due professional care, independency, time budget pressure, and audit fee to the audit quality. At 8 Accountant Public Firm in Medan. This study used simple random sampling. The data were collected through questions survey methods. The results of the study indicate that simultaneous due professional care, independency, time budget pressure, and audit fee had a significant effect to the audit quality. In the partiality due professional care, independency, and audit fee had a positive effect and significant to the audit quality. While time budget pressure had a negative effect and significant to the audit quality.
Faktor-faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Manufaktur Jeprin Ujung; Delilah Delilah; Arie Pratania Putri
AKUNTANSI DEWANTARA Vol 6 No 1 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 1 APRIL 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v6i1.10371

Abstract

This research aims to examine the influence of the audit committee, KAP reputation, auditor turnover and company size on the timeliness in submitting financial statements. The research was carried out in the manufacturing sector which was included in the IDX list from 2017 to 2019. The procedure for data analysis was logistic regression and a significance level of 5% (0.05). The research population was 195 companies and purposive sampling was used in sample collection. So that the total sample obtained is 102 industries. Results Based on the research, it was revealed that auditor turnover proved a significant effect but three other reasons including audit committee, auditor turnover and company size had not been able to prove a significant effect
PENGARUH KONFLIK PERAN (ROLE CONFLICT), KETIDAKJELASAN PERAN (ROLE AMBIGUITY), DAN STRUKTUR AUDIT (AUDIT STRUCTURE) TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI MEDAN Elvina Lase; Arie Pratania Putri; Aremi Evanta Tarigan
Jurnal Penelitian Ekonomi dan Bisnis Vol 4, No 2 (2019): Jurnal Penelitian Ekonomi dan Bisnis
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v4i2.2489

Abstract

Dalam penelitian ini akan diuji pengaruh konflik peran, ketidakjelasan peran, dan struktur audit terhadap kinerja  auditor. Responden yang digunakan di penelitian ini adalah para auditor di Kantor Akuntan Publik di kota Medan. Metode yang digunakan untuk menentukan sampel dalam penelitian adalah pengambilan sampel secara acak. Hasil pengujian secara parsial menunjukkan bahwa konflik peran dan ketidakjelasan peran tidak memiliki pengaruh secara signifikan terhadap kinerja auditor sedangkan struktur audit berpengaruh positif dan signifikan terhadap kinerja para auditor. Pengujian secara simultan oleh variabel bebas konflik peran, ketidakjelasan peran, dan struktur audit berpengaruh signifikan terhadap variabel kinerja auditor. Sedangkan koefisien determinasi (R2) menunjukkan bahwa 15,7% variabel bebas yaitu konflik peran (X1), ketidakjelasan peran (X2), dan struktur audit (X3) bisa menjelaskan variabel terikat kinerja auditor (Y) dan sisanya 84,3% merupakan variabel lainnya yang tidak diamati di penelitian ini.Kata Kunci: Konflik Peran; Ketidakjelasan Peran; Struktur Audit; Kinerja Auditor
PENGARUH ANALISIS FUNDAMENTAL DAN ANALISIS TEKNIKAL TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ45 Christian Chandra Wijaya; Arie Pratania Putri
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 2 No. 2 (2021): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v2i2.1428

Abstract

ABSTRACT This research aims to determine whether technical analysis and fundamental analysis have an influence on the price of shares, both partially and simultaneously. The population in this study is 45 companies listed as members of the LQ45 index. In sampling, researchers coordinate the purposive sampling method, sampling by consideration of some criteria. The data used in this study is the financial statements of the company acquired from the website www.idx.co.id and the official website of the company itself. The research methods used in this study are a descriptive analysis method and multiple linear regression analysis methods. The results of this study show that partial current ratio has no effect and is insignificant to the stock price, the price earning ratio is influential and significant towards the stock price, the trading volume is influential and not significant to the stock price, and the Indeks Harga Saham Gabungan has no effect and is significant to the stock price. Simultaneously the current ratio, price earning ratio, trading volume, and Indeks Harga Saham Gabungan are influential and significant to the stock price.  
PENGARUH ANALISIS TEKNIKAL TERHADAP TREND PERGERAKAN HARGA SAHAM PERUSAHAAN SUBSEKTOR HOTEL DAN RESTORAN Arie Pratania Putri; Mesrawati Mesrawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 3 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (771.719 KB) | DOI: 10.24034/j25485024.y2019.v3.i3.4161

Abstract

Perusahaan sub sektor hotel, restoran dan pariwisata merupakan perusahaan yang melakukan investasi terbesar. Peningkatan investasi menunjukkan meningkatnya minat investor dalam membeli saham. Tujuan penelitian adalah untuk menganalisa pengaruh analisa teknikal terhadap Trend Pergerakan Harga Saham pada perusahaan sub sektor hotel, restoran dan pariwisata. Analisa teknikal yang digunakan dalam penelitian ini volume perdagangan Saham, Indeks Harga Saham Gabungan (IHSG) dan bid-ask spread. Populasi penelitian adalah perusahaan subsektor Hotel, Restoran dan Pariwisata yang terdaftar di Bursa Efek Indonesia. Sampel diambil dengan menggunakan teknik pengambilan sampel. Teknik pengambilan sampel menggunakan teknik purposive sampling. Model analisa data menggunakan Analisa Regresi Linear Berganda. Hasil Penelitian menyatakan bahwa secara simultan (uji-F) volume perdagangan  Saham, Indeks Harga Saham Gabungan dan Bid Ask Spread berpengaruh signifikan terhadap trend pergerakan  Harga Saham. Secara Parsial (uji-t) menunjukkan Volume Perdagangan Saham berpengaruh negatif dan signifikan terhadap trend pergerakan harga saham, sedangkan Indeks Harga Saham Gabungan dan Bid ask spread tidak berpengaruh terhadap trend pergerakan harga saham. 
The Effect of Audit Period, Company Age, Auditor Relationship and Public Accounting Firm Reputation on Audit Delay Kristiani Novita Sari Munthe; Rahmad Oloansyah Pakpahan; Arie Pratania Putri
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3734

Abstract

The purpose of this study is to determine the effect of audit tenure, company age, auditor relationship and public accounting firm reputation on audit delay. This research uses multiple linear regression method, besides that this research uses a descriptive approach. This study uses fifty four companies as the population. In this study, the purposive sampling method is a technique for taking samples used to produce forty-three companies as samples. This study partially shows that audit tenure, company age, and the reputation of a public accounting firm have a negative effect on audit delay and auditor relationships have a positive influence on audit delay. Simultaneously, the results of this study show that there is an influence on audit delay from the variables of audit tenure, company age, auditor relationship and reputation of public accounting firms.
The Effect of Audit Fee, Audit Tenure, KAP Reputation, and Audit Rotation on Audit Quality in Transportation Companies Listed on the Indonesia Stock Exchange Arie Pratania Putri; Mey Sari Simbolon; Sylka Erlikasna Surbakti
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3668

Abstract

Transportation companies is a company whose activities are engaged in the field of goods or human transportation services from the initial place of transportation until the place where the transportation activity stops. This study aims to determine the relationship between audit fees, audit tenure, hood rotation, and audit rotation on audit quality in transportation companies listed on the Indonesian stock exchange with the official website www.idx.co.id Associative research method with quantitative approach. The population of this analysis is 22 companies with a research period of 3 years. Therefore, the number of samples is 66 companies. The technique used in the research that has been tested shows that variables with the greatest significance are audit fees, audit rotation, hood reputation, and audit tenure on audit quality. The data was also processed with the help of SPSS version 20 program with logistic linear regression technique.
The Influence of Product Quality, Price, and Service Quality in Customer Loyalty at PT. Cybernetic Makmur Lestari Arie Pratania Putri; Alexander Wongkar; Michael Michael; Muhammad Rizki Balliansa
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i4.1306

Abstract

The aims of this study is to fin out the Influence of Product Quality, Price, and Service Quality in Customer Loyalty at PT. Cybernetic Makmur Lestari. This study used qualitative method. The partial test results product quality variable (X1) has a positive and significant effect on consumer loyalty (Y) at PT. Cybernetic Makmur Lestari.The partial test results variable price (X2) has a positive and significant effect on consumer loyalty (Y) at PT. Cybernetic Makmur Lestari. The partial test results service quality variable (X3) has a positive and significant effect on consumer loyalty (Y) at PT. Cybernetic Makmur Lestari. The simultaneous test results of variable product quality (X1) price (X2) and service quality (X3) simultaneously have a positive and significant effect on consumer loyalty at PT. Cybernetic Makmur Lestari amounted to 55.7% and the remaining 44.3% varied by other factors that were not researched such as location, personal selling, and physical evidence.
Influence Profitability, Solvency, Quality Auditor and Audit Tenure against Audit Delay in Sub-Sector Manufacturing Companies Metals Listed on the Indonesia Stock Exchange Arie Pratania Putri; Rekha Liza Simanjuntak; Indah Permata Sari Br Sembiring
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3411

Abstract

This study aims to determine the effect of profitability, solvency, auditor quality, audit tenure on audit delay. In addition, analyzing asset management called ROA (Return On Assets), estimates the company's expertise in taking advantage of investor speculation from the company's ROE (Return On Equity) and also the company uses the speculative expertise of investors and considers the company's expertise to handle debt and company obligations. DER (Debt to Equity Ratio) will audit delay. The object of this research is a manufacturing company in the metal sub-sector that is included in the IDX (Indonesian Stock Exchange) in the 2017-2019 period. Through the use of purposive sampling technique, the research sample was 46 companies. The analysis was carried out using non-probability sampling. The results of this study show that profitability with ROA (Return On Assets) as a benchmark, profitability with ROE (Return On Equity) as a benchmark, solvency with a DER (Debt to Equity Ratio) benchmark, auditor quality and audit tenure have a negative effect on audit delay. Profitability using ROA (Return On Assets), profitability using ROE (Return On Equity), solvency by measuring DER (Debt to Equity Ratio), auditor quality and audit tenure simultaneously affect audit delay for manufacturing companies in the metal sub-sector listed on the IDX (Indonesian Stock Exchange) in the 2017-2019 period.
Co-Authors , Rahima Br Purba A Halim adekmuhammad rahmad Afridesi Manalu Alexander Wongkar Alisastra Dason Silalahi Alistraja Dison Silalahi Alistraja Dison Silalahi Andresa, Gusvita Angel Angel Angel Marcella Leonardi Angel, Cornelia Grace Angela, Leoni Angelia Angelia Angelina Natalia Angeline Anastacia Tan Angellica Angellica Angellya Kumala Dewi Anugrah Gabe Simanjuntak Argo Putra Prima Ari Irawan Auryn, Felicia Ayu Cindi Novika Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan Callista Cungka Calvina Calvina Carla Virginia Caroline Caroline Caroline Pangestu Catherina Catherina Celia, Celia Celine Celine celine kristanto Chandra, Angelin Charles Charles Chelli Resgi Arnanda Chriestien, Jenefer Christian Chandra Wijaya Christin Natalia Christina Christina Christina Wijaya Cindy Patricia Wijaya Clarita Angel Delilah Delilah Destiny Destiny Destiny, Destiny Dzu boyli Ellen Wintan Elly Romy Elmi Rovita Manalu Elvina Lase Endrian Zalogo Enti Marni Sianipar Ervina Br Sitepu Ester Ovelia Br Siahaan Ester Ovelia Br Siahaan Evelyn Evelyn Evelyn Evelyn EVELYN EVELYN Evelyn Meigawati Fellia Fellia Fernanda Anggara Gidion Alexsyan Sujoyo Sitompul Go Moi Gusvita Andresa Halim, Norica Hansela, Yolanda Hendra Sumarlin Henny Juliem Ida Rohana Silaban Indah Lidang Pratiwi Siahaan Indah Permata Sari Br Sembiring Ira Andira Jansen Hutagalung Jenefer Chriestien Jenni Jenni Jenny Zain Jeprin Ujung Jeslin Jeslin Jessica Audrey Theofani Larune Jessica Jessica Jessin Spazzer Jingga, Faby Clariesta Josephine Josephine Jovian Cheserio Jovita Zefanya Stephanie Kawijaya Juanda Chainur Katherine Katherine Kelin Wijaya Kevin Kevin Kevin Tjanriadi Harun kristanto, celine Kristiani Novita Sari Munthe Linda Wati Linda Wati Mega Amelia Putri Meggi Huang Melinda Siregar Melisa Melisa Melisa Melisa Melvin Wira Winata Melvina Melvina Mesrawati Mesrawati Mey Sari Simbolon Michael Michael Miko Yoshida Morina Lavega Meliala Muhammad Rizki Balliansa Nafa Dwi Ananda Natalia Natalia Natalia, Christin Nicholas Edric Wirawan Novennie Lusgiannivia Novita T, Siti Nur Nabila Ovam, Debbi Chyntia Ovami, Debbi Chyntia Patricia Utama Priadi, Dina Puspita Puspita, Henny Putri Cindi Claudia Rahmad Oloansyah Pakpahan Rekha Liza Simanjuntak Rhonetta Sandy Ricky Utomo Rohima Br Purba Santi Laura Ursula Sinaga Santi Santi Saragi, Sandi Kamelia Seftiaghika Sri Winta Pandia Sella Hilda Sembiring, Novelina Shellin, Shellin Sheren Sheren Siahaan, Indah Lidang Pratiwi Sianipar, Enti Marni Siregar, Melinda Sitepu, Ervina Br Siti Aisyah Nasution Slyvia Valencia Spazzer, Jessin Steward Christopher Sulastri Halim Sumarlin, Hendra Suriyani Suriyani Suriyani Suriyani, Suriyani Susiawati, Visadora Sylka Erlikasna Surbakti Tarigan, Aremi Evanta Tasya Tasya Teguh Palindungan Lubis Tetty Tiurma Uli Sipahutar Tetty Tiurma Uli Sipahutar Tiorika Nababan Valensia Ong Valentina Angrensia Valentini, Vivian Varon Diaz Purba Verawati Gita Sari Harahap Vincent Tiovandy Viony Augustin Visadora Susiawati Vivian Halim Vivian Octavia Voltra, Jhon Wedilya William William Yosevin Yovenia Yoshida, Miko Yunus Putra Duho Zain, Jenny Zalukhu, Zulfinus Zulfinus Zalukhu