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All Journal Jurnal Wira Ekonomi Mikroskil Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi Bisnis dan Publik FIRM: Journal of Management Studies JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING ProBisnis : Jurnal Manajemen Jurnal Akuntansi, Manajemen dan Bisnis Digital Proceedings of The International Conference on Business and Economics Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Penelitian dan Pengabdian Masyarakat International Journal of Management, Economic and Accounting Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management
Nur Aliah
Akuntansi Fakultas Sosial Dan Sains Universitas Pembangunan Pancabudi
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Trend Analysis of Financial Ratios to Assess the Financial Performance of Construction Companies Listed on the Indonesia Stock Exchange During the 2020–2024 Period Nurhanipah Nurhanipah; Muhammad Ihsan Rangkuti; Nur Aliah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11011

Abstract

This study examines the financial performance of profitable construction companies in Indonesia through trend analysis of key financial ratios, namely liquidity, profitability, and solvency. The study focuses on construction companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A descriptive quantitative method with a financial ratio trend analysis approach is employed to assess changes in financial performance and identify potential future financial risks. The findings reveal that PT Adhi Karya Tbk shows an increasing trend in both the current ratio and net profit margin; however, these ratios remain below generally accepted benchmark standards. In contrast, the company’s debt to asset ratio demonstrates a declining trend and has reached an acceptable level, indicating an improvement in capital structure. PT Total Bangun Persada Tbk experiences a declining trend in its current ratio, which does not meet liquidity standards, while its net profit margin recovers and shows a positive trend after a decline in 2022. Although its debt to asset ratio increases, it remains within a favorable range. PT Pembangunan Perumahan (Persero) Tbk records an improvement in its current ratio, reflecting better liquidity, but its net profit margin exhibits a downward trend. The company’s debt to asset ratio decreases but remains above 50 percent, indicating relatively high leverage. Overall, the financial performance of the three companies varies and has not fully met ideal financial standards, highlighting the importance of improving liquidity, profitability, and leverage management to strengthen financial stability and competitiveness in the Indonesian construction industry.
Peran Faktor Perilaku Dan Profesionalisme Auditor Terhadap Kualitas Audit Nur Aliah; Eni Duwita Sigalingging
Jurnal Wira Ekonomi Mikroskil Vol. 16 No. 01 (2026): Volume 16 Nomor 01 Edisi April 2026
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v16i1.2014

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor perilaku dan profesionalisme terhadap kualitas audit pada Kantor Akuntan Publik di Kota Medan. Dengan berlandaskan pada Teori Perilaku (Behavior Theory), penelitian ini mengevaluasi peran Locus of Control (X1) sebagai representasi faktor perilaku dan Skeptisme Profesional (X2) sebagai representasi profesionalisme dalam menentukan Kualitas Audit (Y). Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner terstruktur. Populasi penelitian adalah auditor yang bekerja di KAP Kota Medan, dengan teknik pengambilan sampel menggunakan convenience sampling yang menghasilkan 63 responden dari 5 KAP yang berpartisipasi. Data dianalisis menggunakan metode analisis regresi linear berganda untuk menguji hipotesis secara parsial dan simultan. Hasil penelitian menunjukkan bahwa Locus of Control berpengaruh positif dan signifikan terhadap kualitas audit, di mana auditor dengan orientasi internal yang kuat cenderung memiliki tanggung jawab dan ketelitian lebih tinggi dalam menyelesaikan prosedur audit. Demikian pula, skeptisme profesional terbukti berpengaruh positif dan signifikan terhadap kualitas audit, menunjukkan bahwa pola pikir yang selalu mempertanyakan (questioning mind) dan evaluasi kritis terhadap bukti audit sangat efektif dalam mendeteksi salah saji material. Temuan ini menegaskan bahwa kualitas audit bukan hanya produk dari kepatuhan teknis, melainkan manifestasi dari perilaku profesional dan karakteristik psikologis auditor dalam menghadapi dinamika penugasan. Penelitian ini memberikan implikasi bagi KAP di Medan untuk memperkuat aspek perilaku dan sikap kritis auditor melalui proses rekrutmen dan pelatihan berkelanjutan guna menjaga integritas laporan hasil pemeriksaan.
Analisis Digital Audit Kualitas Laporan Keuangan Koperasi Simpan Pinjam di Kecamatan Lubuk Pakam Dwi Saraswati; Nur Aliah
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.2711

Abstract

The aim of this research is to determine the influence of human resources, internal control systems and information technology on the quality of financial reports in savings and loan cooperatives in Lubuk Pakam sub-district. The type of research carried out is quantitative research. The research was conducted in 6 savings and loan cooperatives in Lubuk Pakam sub-district. The population and sample in this study consisted of 30 respondents. The data source used is primary data obtained using a questionnaire and measured using a Likert scale. Meanwhile, the data analysis method used in this research is the multiple linear regression analysis method with the help of computer software, namely the statistical package for social science (SPSS 25). The results of this research show that: (1) human resources do not partially and significantly influence the quality of financial reports of savings and loan cooperatives. (2) Internal control partially and significantly influences the quality of savings and loan cooperative financial reports. (3) Information technology partially and significantly influences the quality of financial reports of savings and loan cooperatives. (4) Human resources, internal control systems and information technology simultaneously and significantly influence the quality of financial reports of savings and loan cooperatives.
Co-Authors Ahmad Omar Chapakia An Azzahra Azzahra Atikah Zuhra Sitorus Clorinda Vanessia Dessyana Dessyana Dinda April Yanti Dona Olivia Sihombing Dwi Saraswati Eni Duwita Sigalingging Ferdy Shiega Hidayati Purnama Lubis Jodan Winston Juana Dewi Maharani Juliarta Elisabeth Silitonga Miftha Rizkina Muhammad Ihsan Rangkuti Muhammad Khoiri Luthfi Mutiara Ramadani Nina Andriany Nasution Nina Fadilah Noviani Nurhanipah Nurhanipah Purba, Mas Intan Putri Amanda Ridho Yoandika Rindiyami Rindiyami Riska Franita Samrin Samrin Sari, Meigia Nidya Simla Resa Raman Sumardi Adiman Sumardi Adiman Talitha Nabila Tia Novira Sucipto Trisha Debbie Sanora Gultom Umniati Khairunnisa William William