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All Journal Trikonomika: Jurnal Ekonomi Jurnal Riset Akuntansi dan Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Mirai Management Maneggio: Jurnal Ilmiah Magister Manajemen Dinamisia: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Mantik JURNAL MUTIARA AKUNTANSI Jurnal Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Ekonomi JRAM (Jurnal Riset Akuntansi Multiparadigma) Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Journal of International Conference Proceedings Journal Liaison Academia and Society IIJSE Jurnal At-Tabayyun Jurnal Ekonomi, Manajemen, Akuntansi
Widia Astuty
Universitas Muhammadiyah Sumatera Utara
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Journal : Jurnal Riset Akuntansi dan Bisnis

 1 
Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pph Pasal 21 Badan Padakantor Pelayanan Pajak Pratama Binjai Illal Nurhabibah; Eka Nurmalasari; Widia Astuty
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6756

Abstract

The type of data used in this study is secondary data and time series data. This study uses data from the past five years, namely the period 2014-2019 obtained from Badan Pusat Statistik (BPS) of Binjai City and KPP Pratama Kota Binjai. Data were analyzed using multiple linear regression models. The results of the study show that: (1) The amount of tax with holding has a negative effect and not signicant the income of PPh Article 21. (2) Gross Regional Domestic Product (GRDP) has a positive effect and significant on the receipt of PPh Article 21 Agency. (3) The number of Population has a positive effect and significant on the receipt of PPh article 21 Agency. (4) The number of the Work Force has a negative effect and significant on the receipt of PPh Article 21 Agency. (5) The amount of Tax Withholding, Gross Regional Domestc Product (GRDP), The number of population, and the number of the Work Force simultaneously affect on the receipt of PPh Article 21 Agency.
Pengaruh Debt Default, Kondisi Keuangan, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Rizky Agung Syah Putra; Widia Astuty; Eka Nurmala Sari
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6231

Abstract

This study aims to examine the effect of debt default, financial condition and company growth on going concern audit opinion on property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. This research is a quantitative study using secondary data that can be accessed from the website / personal pages of property and real estate companies listed on the Indonesia Stock Exchange (IDX). This study uses criteria in determining the research sample. The research sample based on the criteria of 33 companies. The data analysis method used in this study is a statistical analysis method that uses logistic regression equations. Data analysis begins by processing data with Microsoft Excel, then testing is done using logistic regression. Logistic regression testing is used by using SPSS software. The results of this study indicate that: 1) Debt default has effect on going concern audit opinion; 2) Financial condition does not affect going concern audit opinion; 3) Company growth has effect on going concern audit opinion; 4) Debt default, financial condition, and company growth simultaneously influence going-concern audit opinion.
Pengaruh Pengalaman dan Independensi terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderating Pada Kantor Akuntan Publik Kota Medan Maisyarah Salsabila; Widia Astuty; Irfan Irfan
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/9455

Abstract

This study aims to examine and analyze whether there is an effect of experience, independence, time pressure, and audit fees on audit quality as moderated by auditor ethics. This type of research is descriptive quantitative with an associative approach. This research was conducted using documentation and survey methods by distributing questionnaires to external auditors who work at the Public Accounting Firm in Medan. The sampling technique used stratified random sampling with the Slovin formula as many as 69 respondents. Data were analyzed using structural equation model partial least square (SEM-PLS). The results of this study indicate that experience has an effect on audit quality. However, independence has no effect on audit quality. In addition, this study also found that auditor ethics was able to moderate the effect of experience and independence on audit quality. For this reason, it is hoped that auditors will continue to improve the quality of good audits, public accountants must have sufficient experience and knowledge in their fields by conducting evaluations or sufficient training through formal or informal education and auditors must improve their ability to collect any information needed in the field. making audit decisions where it must be supported by an independent attitude.
Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Solvabilitas dan Opini Audit Going Concern Tahun Sebelumnya Terhadap Opini Audit Going Concern Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Julfan Saputra; Eka Nurmala Sari; Widia Astuty
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6232

Abstract

This study aims to determine how much influence the company's growth, profitability, solvency and previous year's going concern audit opinion has on going concern audit opinion on mining companies listed on the Indonesia Stock Exchange. The population used in this study are all mining companies listed on the Indonesia Stock Exchange in 2014-2018. The analysis technique in this study is logistic regression and descriptive statistics with the help of the SPSS program. The results showed that: 1) company growth has no effect on going audit opinion concern..2) profitability has an effect on going concern audit opinion. 3) solvency has no effect on going concern audit opinion. 4) the previous year's going concern audit opinion affects the going concern audit opinion. 5) there is asimultaneous n company growth, profitability, solvency and previous year's going influence on audit opinion on going concern
Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Rating Sukuk Dengan Profitabilitas Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index) Zatta Gahassani Hasibuan; Widia Astuty; Eka Nurmala Sari
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/16797

Abstract

The purpose of this research is to find out, test and analyze the effect of leverage and company size on profitability. To find out, test and analyze the effect of leverage and company size on sukuk ratings. To find out, test and analyze the effect of profitability on sukuk ratings. To find out, test and analyze Profitability mediates the influence of leverage and company size on sukuk ratings. The type of research used in this research is associative quantitative research. The total number of companies registered on the Jakarta Islamic Index (JII) in 2018-2021 which is the population in this research is 44 companies. Based on the criteria, the companies that can be used as samples in this research are 15 companies. Data analysis in this research is a statistical analysis method using Structural Equation Modeling (SEM) type Partial Least Squares (SEM PLS). Based on research results. The t-statistic value of 4,4141.98 and P-value 0.0000.05 indicate that DER has an effect on the sukuk rating. 
Co-Authors Ahmad Irsan Ahmad Zubeir Rangkuti Arfah Lubis Arfis A Ashadi, Riza Asmaul Husna Baihaqqi, Mhd Anggi Desi Sri Pasca Sari Eka Anggaraini Aritonang Eka Nurmala Sari Elly Susanti Fajar Pasaribu Fikri, Rizal Fitri Wahyuni, Sri Gulo, Niperjaya Hafsah Hafsah Hakiki, Dewi Hastuti Olivia Hery Pandapotan Silitonga Illal Nurhabibah Irfan Irfan, Irfan Julfan Saputra Jumangin Jumangin Khairul Azwar Linda Wahyu Marpaung Lubis, Arfah Maisyarah Salsabila Maya Sari Maya Sari MMSI Irfan ,S. Kom MUIS FAUZI RAMBE Ningsih, Heny Triastuti Kurnia Nova Febriana Nurhikmah Lubis Nuryenda Pinta Tarigan Pane, Yunita Pasaribu, Mhd Hasan Pasaribu, Mhd Husein Puji Lestari, Sri Purnama Sari, Devi Putri Ismayana Radhiyah, Radhiyah Ridho Gilang Adiko Rifki Hafas, Hafriz Rilsha, Rilsha Rima Novita Sari Rizki Arvi Yunita Rizky Agung Syah Putra Rudi Junjungan Sirait Sarwo Edi Sihombing, Lasminar Sijauta, Dominggus Siregar, Ratih Anggraini Siti Aisyah Sri Fitri Wahyuni Sri Prafanti Sri Puji Lestari SRI RAHAYU Sri Rahayu Sri Wahyuni Br Ginting Suginam Syafrida Hani Tarihoran, Aswin Hidayat Venny Riza, Fetra Yanti, Amalia Dwi Yeni Pradila Yovi, Muhammad Yusri, Mohd Zainuddin Zatta Gahassani Hasibuan Zufrizal Zulia Hanum