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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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Analysis of Stock Market Returns: Study of Consumer Goods Companies Listed on the Indonesia Stock Exchange Arie Pratania Putri; Jansen Hutagalung; Vivian Octavia; Carla Virginia
Soshum: Jurnal Sosial dan Humaniora Vol 10 No 3 (2020): Nov 2020
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/soshum.v10i3.1963

Abstract

Stocks have the highest risk between other investment instruments, but with the right analysis, the high risk is proportional to the high return that can be obtained. Stock return analysis can be done using a basic approach, namely fundamental analysis and technical analysis. This study aims to examine the effect of the individual stock price index, past stock price, debt to equity ratio (DER), and net profit margin (NPM) in consumer goods industry companies listed on the Indonesia Stock Exchange 2015-2018. This study uses multiple regression analysis models. The population of this study consisted of 60 companies, and the research sample consisted of 27 companies with 108 consumer goods industry companies listed on the Indonesia Stock Exchange 2015-2018 periods. The results showed that individual stock price index, past stock price, DER, and NPM simultaneously have a significant effect on stock return. Partially individual stock price index and past stock prices have a significant effect on stock return. In contrast, DER and NPM have no significant effect on stock return in consumer goods industry companies listed on the Indonesia Stock Exchange in the 2015-2018 periods.
Factors Affecting Audit Delay in Manufacturing Companies Arie Pratania Putri; Gidion Alexsyan Sujoyo Sitompul; Elmi Rovita Manalu
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.v5i1.3902

Abstract

The pupose of this study is to find out the extent to which the   variabels of Company Size, Profitability, Audit Opinion, Company Age, Solvency, and Audit Committee are related to Audit Delay. Population data taken from manufacturing service companies   listed the IDX in 2017-2019. The sample was taken using a   purposive sampling technique, using a sample of 37financial    reports. The technique for data analysis used linear moderation    regression analysis using the SPSS 24 program. Where there is a time diffrence between the financial statements and the audit date, it can indicate the length of time in the settlement audit period.
Pengaruh Pertumbuhan Penjualan, Likuiditas, Risiko Bisnis, Profitabilitas & Struktur Aset Terhadap Struktur Modal Pada Perusahaan Sektor Properti yang terdaftar di Bursa Efek Indonesia Arie Pratania Putri; Jovian Cheserio; Katherine Katherine; Celine Celine; Jeslin Jeslin
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.305

Abstract

This research was conducted in order, so we can find out how much influence the variable x on variable y. The independent variable (x) on this research are Sales Growth, Liquidity, Business Risk, Profitability, Asset Structure and the variable (y) is Capital Structure. The population in this research was taken from the property sector companies. This research used purposive sampling technique in order to find out the total sample, and the total is 132 samples. This research also used the Z-Score method, which used to remove the extreme data (abnormal data), which is equals to 15 samples, that means the final number in this research is 117 samples, and the data analysis used multiple linear regression, namely the coefficient of determination (R2), simultaneous (F test), partial (t test). And the result of the t test (partial) are Sales Growth, Liquidity doesn’t have a significant effect on Capital Structure, then Business Risk, Asset Structure has a significant effect on Capital Structure, and Profitability has no effect, but the significant on the Capital Structure of Property Sector Companies that listed on the Indonesia Stock Exchange between 2014 until 2017, the result of F test (simultaneous) is, all of the X variable are taking effect with variabel Y.
Pengaruh MVA, DER, Serta EPS Terhadap Harga Saham Perusahaan Restoran, Hotel dan Pariwisata Natalia Natalia; Arie Pratania Putri; Melvina Melvina; Jenni Jenni; Kelin Wijaya
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.v4i2.307

Abstract

Saham adalah salah satu dana yang sangat penting bagi perusahaan. Naik turunnya harga saham mendapat pengaruh dari banyak faktor yang mempengaruhinya. Penelitian ini dilakukan untuk menguji pengaruh dari Market Value Added, Debt to Equity Ratio, serta Earning Per Share terhadap harga saham pada perusahaan sub sektor restoran, hotel, dan pariwisata yang terdaftar di Bursa Efek Indonesia tahun 2014-2017. Dengan menggunakan teknik purposive sampling, jumlah sampel penelitian yang memenuhi kriteria sebanyak 16 perusahaan sub sektor restoran, hotel dan pariwisata yang terdaftar di BEI periode 2014-2017. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan tahunan. Penelitian ini menggunakan metode kuantitatif. Teknik analisis yang digunakan adalah regresi berganda, Uji hipotesis menggunakan uji-t serta uji-F dengan tingkat signifikansi 5%. Pengujian asumsi klasik yang digunakan meliputi uji normalitas, heterokedastisitas, multikolinearitas, dan autokorelasi. Uji statistik menggunakan SPSS v25. Hasil uji koefisien determinasi menunjukkan bahwa 55.30% terdapat pengaruh variable dependen terhadap harga saham dan 44.70% dipengaruhi oleh variabel lain.Berdasarkan penelitian diperoleh hasil bahwa Market Value Added, Debt to Equity Ratio, serta Earning Per Share berpengaruh positif terhadap harga saham perusahaan restoran, hotel dan pariwisata yang terdaftar di BEI pada tahun 2014-2017 secara parsial maupun simultan.
Pengaruh Kompetensi, Profesionalisme, Beban Kerja, Pengalama Auditor Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan Chelli Resgi Arnanda; Varon Diaz Purba; Arie Pratania Putri
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.666

Abstract

This study aims to examine the effect of competence, professionalism, workload and auditor experience on the auditor's ability to detect fraud. This research uses descriptive research method with quantitative approach and causal comparative type. The population of this research is all auditors who work in the Public Accounting Firm in Medan City. The research sample was drawn using purposive sampling method and obtained 65 samples. This study uses multiple linear regression analysis which is used to test whether the independent variable has an effect on the dependent variable. Data analysis for hypothesis testing was carried out with Statistical Product and Service Solutions (SPSS) ver. 25. The results of the regression test (t-test) show that only the experience variable has a positive effect on the auditor's ability to detect fraud. The choice of place to conduct research is based on the need for the latest information about the effect of competence, professionalism, workload and auditor experience on the auditor's ability to detect fraud at the Public Accounting Firm in Medan City.
Analisis Pengaruh Kualitas Auditor, Likuditas, Profitabilitas dan Solvabilitas terhadap Opini audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020 Endrian Zalogo; Yunus Putra Duho; Arie Pratania Putri
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.730

Abstract

The purpose of this study was to determine whether the quality of auditors, liquidity, profitability and solvency affect going concern opinions on manufacturing companies listed on the Indonesia Stock Exchange. This type of research is descriptive to understand the characteristics of some variables in certain situations. The data used is secondary data. The population of this survey is 62 manufacturing companies between 2018 and 2020. The sample was extracted using a targeted sampling procedure from a total of 30 companies. Data analysis used descriptive statistical analysis and logistic regression with SPSS 22. The results of logistic regression analysis showed that Auditor Quality had no effect on going concern audit opinion, while liquidity, profitability and solvency had an effect and significant on going concern audit opinion acceptance. The results of the t-test indicate that the significant value of auditor quality on audit opinion is 0.965 > 005 and the t-count value is 0.44 < t-table value of 1.989 shows auditor quality has no effect and is not significant. The results of the t test show that the significant value of liquidity on the audit opinion is 0.030 <0.05 and the t value is 2.222 > the t table value is 1.989. The results of the t-test indicate that the significant value of profitability on audit opinion is 0.000 <0.05 and the t-count value is 4.283 > the t-table value is 1.989. The results of the t-test indicate that the significant value of solvency on the audit opinion is 0.000 <0.05 and the t-count value is 6.862 > the t-table value is 1.989. The results of logistic regression analysis show that Auditor Quality has no effect on going concern audit opinion, while liquidity, profitability and solvency have a significant and significant effect on going concern audit opinion acceptance.
The Effect of Number of Audit Committee Meetings, Company Size, Leverage and Managerial Ownership on Financial Reporting Fraud in Service Companies on the IDX Jessica Audrey Theofani Larune; Verawati Gita Sari Harahap; Ida Rohana Silaban; Arie Pratania Putri
Jurnal Mantik Vol. 5 No. 1 (2021): May: 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.Vol5.2021.1293.pp153-159

Abstract

The study was conducted to understand the effect of the variable number of audit committee meetings, company size, leverage, and managerial ownership on financial reporting fraud. Financial reporting fraud is obtained by using the Beneish M-score index. While the population is taken from service companies in the service, trade and investment sub-sector which are listed on the IDX in 2017-2019. The research was conducted using quantitative methods with purposive sampling technique with a total sample of 96 data and data analysis using logistic regression analysis. From the data processing, it was concluded that only one independent variable was managerial ownership which had an effect on the dependent variable while the other three independent variables (number of audit committee meetings), firm size, leverage) does not have a significant effect on the dependent variable.
The Effect of Auditor Independence, Competence, Moral Reasoning, and Professionalism on Audit Quality at a Public Accounting Firm (KAP) in Medan City Arie Pratania Putri; Juanda Chainur; Go Moi; Ester Ovelia Br Siahaan Ester Ovelia Br Siahaan
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.Vol5.2021.1365.pp574-583

Abstract

This research aims to find out the impact of independence, competence, moral reasoning, and professionalism of auditors on audit excellence at the Public Accounting Firm (KAP) in the city of Medan. The questionnaire is a technique used in data collection in this study. The technique used was purposive sampling in sampling and the samples obtained were 76 respondents. The analysis tip is to use SPSS software to perform multiple linear analysis. Several tests show that the independence, competence, moral reasoning, and professionalism of auditors have a positive and significant impact on audit excellence. The simultaneous test results indicate that the independent variables of independence, competence, moral reasoning, and professionalism have an impact on the dependent variable on audit excellence.
AUDIT TENURE, AUDITOR EXPERIENCE, INDEPENDENCY, AND TASK COMPLEXITY ON AUDIT JUDGEMENT Arie Pratania Putri; Nur Nabila; Viony Augustin; Fellia Fellia
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.3506

Abstract

Research was conducted in KAP in the area of Medan with the primary data collection method using questionnaire. The sampling was conducted by purposive sampling technique and the sample used in this research was 82 respondent. The method of analysis was used is multiple linear regression analysis using SPSS. The result of research showed that audit tenure auditor experience and independency have significant positive effect on audit judgement, task complexity has not significant effect.
THE IMPACT OF FINANCIAL TECHNOLOGY ON THE DEVELOPMENT OF FINANCIAL INCLUSION ON MSME Arie Pratania Putri; Vincent Tiovandy; Jovita Zefanya Stephanie Kawijaya; Rhonetta Sandy
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.4316

Abstract

This research aims at determining the impact of financial technology on the development of financial inclusion on MSMEs in North Sumatera. The authors took sample by using of one of the perpetrator's economies, namely SMEs in North Sumatra. The 100 samples taken in this research, only 85% of MSMEs met the requirements in the eligibility test. The results contained in this research are a description of 85 MSMEs believed to reflect the utility of fintech itself and how it developed. In this research, the authors used the analysis of multiple linear regression using SPSS. The variables of P2P Lending and Cashless Society have a significant positive effect on financial inclusion, while Risk and Investment Market Provisioning have no significant effect on financial inclusion.
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