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All Journal Jurnal Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Sriwijaya Accounting Community Services
Saggaf, Abdullah
Universitas Sriwijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Analisis Kinerja Keuangan Badan Usaha Milik Negara (BUMN) Se-Kota Palembang Muhammad Ichsan Siregar; Afriyadi Cahyadi; Alghifari Mahdi Igamo; Nurdiawansyah Nurdiawansyah; Abdullah Saggaf
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.996

Abstract

This study measures the financial performance of State-Owned Enterprises (BUMN) throughout the city of Palembang from 2014-2018 using profitability ratios and liquidity ratios. The phenomenon that occurred in one of the State-Owned Enterprises (BUMN) in the city of Palembang in 2019 experienced a decrease in profit compared to the previous year. The type of research conducted in this study uses quantitative research in the form of financial reports. The approach in this study uses a descriptive approach. The types and sources of data used to support the discussion carried out in this study are secondary data. Secondary data obtained and collected by researchers related to financial statements. The population in this study were all State-Owned Enterprises (BUMN). The sample in this study was selected using the purposive sampling method of State-Owned Enterprises throughout the city of Palembang such as PT. Pupuk Sriwidjaja (Persero) and PT. Semen Baturaja Tbk (Persero). The results obtained after analyzing the financial performance of two State-Owned Enterprises (BUMN) from 2014-2018 from PT Pupuk Sriwidjaja (Persero) and PT. Semen Baturaja Tbk (Persero) showed poor results in terms of profitability and liquidity ratios. The profitability ratio as measured by the profit margin ratio, Return on Assets (ROA) and Return on Equity (ROE) indicates a decline in financial performance for five years. The liquidity ratio as measured by the quick and current ratio shows a decline in financial performance from 2014-2017. It was only in 2018 that the fast and smooth ratio showed an increasing graph.
Studi Empiris Kualitas Audit Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Lampung Muhammad Ichsan Siregar; Muhammad Hidayat; Abdullah Saggaf; Sri Maryati; Nilam Kesuma
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1098

Abstract

This study aims to obtain empirical evidence about the effect of competence, independence and objectivity on audit quality. The population in this study were all auditors who worked at the Supreme Audit Agency of the Republic of Indonesia. Researchers took a sample of 60 auditors who is still active. The data used in this study is primary data. The primary data used by the researcher is in the form of a questionnaire using a series of structured questions relating to the problem to be studied and related to the variables to be studied, namely: Competence, Independence, Objectivity and Audit Quality. Data collection techniques carried out in this study using a questionnaire technique. Researchers obtained data by sending a questionnaire via google form to the auditors of the Lampung Representative Audit Board. While the measuring instrument or research instrument used in this research is to use a Likert scale. Processing and analyzing data in this study using the SPSS program which is used to calculate statistical values in the form of descriptive statistical tests, data quality tests, multiple regression tests, classical assumption tests and hypothesis testing. Data analysis using multiple linear regression analysis is used to determine the direction and how much influence the independent variable has on the dependent variable. Based on the results of the study, it was found that competence and objectivity had a significant effect on audit quality, while independence had no significant effect on audit quality.
Pengaruh Pengungkapan Media Terhadap Nilai Perusahaan Saat Pandemi Covid-19 Pada Perusahaan Retail dan Grosir yang Terdaftar di Bursa Efek Indonesia Muhammad Hidayat; Abdullah Saggaf; Muhammad Ichsan Siregar; Ery Erman
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1461

Abstract

The purpose of this study was to see the positive and negative effects of Media Disclosure on firm value in retail and wholesale companies in Indonesia. The media is very influential on the value of a company, where investors can find out the condition of the company not only through internal information, investors also get information from external parties through news in print and electronic media. The population of this study were 70 retail and wholesale companies listed on the Indonesian stock exchange. 21 companies became the research sample during 2019 and 2020 using purposive sampling. Methods of data analysis using multiple linear regression. The results of the study show that positive media disclosure has no significant effect, while negative media disclosure has a significant effect on firm value. If there is positive disclosure by the media about the company, the effect is very small on the value of the company. This is because investors' trust in positive disclosures is still questionable about its validity and investors believe that positive disclosures by the mass media need to be examined again. The results of the study show that management plays an important role in managing information in online media that is easily accessible to the public. Management's accuracy in responding to developing issues, especially negative company issues.
Co-Authors Afriyadi Cahyadi, Afriyadi Alghifari Mahdi Igamo Anisa Listya Arifin, Firmansyah Arista Hakiki Dirta Pratama Atiyatna Ery Erman Fuadah, Lukluk Gozali, Efva Octavina Donata Hamzah, Ruth Samantha Iwan Efriandy Khamisah, Nur Mega Puspita Meita Rahmawati Mohammad Aryo Arifin, Mohammad Aryo Muhammad Hidayat Muhammad Ichsan Siregar Nilam Kesuma Nurdiawansyah Nurdiawansyah Patmawati Patmawati Pratiwi, Trie Sartika Rifani Akbar Sulbahri Syarifa Fitria Yusnaini Yusnaini