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All Journal Jurnal Penelitian Ekonomi dan Bisnis JURNAL AKUNTANSI UNIVERSITAS JEMBER FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI Jurnal Ekonomi Bisnis Manajemen Prima STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE
Tarigan, Aremi Evanta
Universitas Prima Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Public Health

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Pengaruh Pengalaman, Pengetahuan, Audit Tenure dan Peer Review Terhadap Kualitas Audit (Studi Empiris Pada KAP Di Wilayah Kota Medan) Situmeang, Nikita; Tampubolon, Novita Grasella Vefri Yanti; Sianturi, Renawati; Simaremare, Noviani Santaria; Evanta, Aremi
JURNAL MUTIARA AKUNTANSI Vol. 4 No. 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.635 KB)

Abstract

This study aims to determine the effect of experience, knowledge, audit tenure and peer review on audit quality (empirical studies on KAP in the city area of Medan). This research is a survey research with a quantitative population approach in this study covering KAP in Medan. The sample was taken by samling technique of 65 auditors. Data collection techniques using questionnaires and research models are multiple linear regression. The results of the study with hypothesis testing showed that experience, knowledge and peer review simultaneously had a significant effect on audit quality. Testing the hypothesis also shows that experience, knowledge and peer review individually have a significant effect on audit quality, but audit tenure individually has no significant effect on audit quality. The hypothesis determination coefficient value adjusts R2 by 43.7% which indicates that audit quality can be explained by variations in the variables of experience, knowledge, audit tenure and other peer reviews not submitted in this study. Keywords : Experience, Knowledge, Audit Tenure, Peer Review and Audit Quality
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

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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.
Pengaruh Pengalaman, Pengetahuan, Audit Tenure dan Peer Review Terhadap Kualitas Audit (Studi Empiris Pada KAP Di Wilayah Kota Medan) Nikita Situmeang; Novita Grasella Vefri Yanti Tampubolon; Renawati Sianturi; Noviani Santaria Simaremare; Aremi Evanta
JURNAL MUTIARA AKUNTANSI Vol 4 No 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.635 KB)

Abstract

This study aims to determine the effect of experience, knowledge, audit tenure and peer review on audit quality (empirical studies on KAP in the city area of Medan). This research is a survey research with a quantitative population approach in this study covering KAP in Medan. The sample was taken by samling technique of 65 auditors. Data collection techniques using questionnaires and research models are multiple linear regression. The results of the study with hypothesis testing showed that experience, knowledge and peer review simultaneously had a significant effect on audit quality. Testing the hypothesis also shows that experience, knowledge and peer review individually have a significant effect on audit quality, but audit tenure individually has no significant effect on audit quality. The hypothesis determination coefficient value adjusts R2 by 43.7% which indicates that audit quality can be explained by variations in the variables of experience, knowledge, audit tenure and other peer reviews not submitted in this study. Keywords : Experience, Knowledge, Audit Tenure, Peer Review and Audit Quality
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
THE INFLUENCE OF PROFITABILITY, LEVERAGE AND ACTIVITY ON THE SHARE PRICE WITH LIQUIDITY RATIO AS MODERATING VARIABLE Kawijaya, Jovita Zefanya Stephanie; Simorangkir, Enda Noviyanti; Tarigan, Aremi Evanta
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.52122

Abstract

ABSTRACTStock prices can be predicted using financial ratios. Researchers in this study only examined Profitability, Activity, Leverage, and Liquidity ratios. This research examines and analyzes stock prices on companies on the ISE or Indonesia Stock Exchange with Tbk status, 2019 – 2022. The variables tested are profitability, activity, and leverage, using liquidity as a moderating variable. The quantity intended selection was relating to using a purposive sampling method with historical data acquired from IDX website, www.idx.co.id. The data analysis process was related to using PLS Algorithm calculations on SmartPLS to exercise the hypothesis. The research results cause that profitability and activity have a significant bring on stock prices, while leverage is not significant result on share prices. Apart from that, the moderating variable of liquidity only has a significant bring on share prices as an independent variable because, with its position as a moderating variable, liquidity does not significantly result to the profitability, activity, and leverage variables. The effect of research provides sufficient insight that share prices generally have a greater influence on investor behavior.Keywords: Profitability; Activity; Leverage; Share Price; Liquidity ABSTRAKHarga saham dapat diprediksi dengan menggunakan rasio keuangan. Peneliti dalam penelitian ini hanya meneliti rasio Profitabilitas, Aktivitas, Leverage, dan Likuiditas. Penelitian ini menguji dan menganalisis harga saham pada perusahaan di BEI atau Bursa Efek Indonesia yang berstatus Tbk, tahun 2019 – 2022. Variabel yang diuji adalah profitabilitas, aktivitas, dan leverage, dengan menggunakan likuiditas sebagai variabel moderasi. Pemilihan kuantitas yang dimaksud adalah dengan menggunakan metode purposive sampling dengan data historis diperoleh dari website IDX, www.idx.co.id. Proses analisis data terkait dengan penggunaan perhitungan Algoritma PLS pada SmartPLS untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa profitabilitas dan aktivitas berpengaruh signifikan terhadap harga saham, sedangkan leverage tidak berpengaruh signifikan terhadap harga saham. Selain itu, variabel moderasi likuiditas hanya mempunyai pengaruh yang signifikan terhadap harga saham sebagai variabel independen karena dengan posisinya sebagai variabel moderasi, likuiditas tidak berpengaruh signifikan terhadap variabel profitabilitas, aktivitas, dan leverage. Pengaruh penelitian memberikan wawasan yang cukup bahwa harga saham secara umum mempunyai pengaruh yang lebih besar terhadap perilaku investor..Kata Kunci: Profitabilitas; Aktivitas; Leverage; Harga Saham; Likuiditas
PENGARUH PRICE BOOK TO VALUE, EARNING PER SHARE DAN DEBT EQUITY RATIO TERHADAP HARGA SAHAM PERUSAHAAN PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Nasution, Fahri Aswan; Hutagalung, Galumbang; Tarigan, Aremi Evanta; Helman; Ginting, Rasinta Ria; Sutantso, Alex Tribuana; Simanjuntak, Dahnil Anzar
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 7 No. 1 (2025): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v7i1.7461

Abstract

Penelitian ini merupakan penelitian yang dilakukan untuk mengetahui Pengaruh Price Book To Value, Earning Per Share Dan Debt Equity Ratio Terhadap Harga Saham Perusahaan Property, Real Estate Dan Konstruksi Bangunan Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder yang diperolah dari laporan keuangan perusahaan yang diterbitkan di www.idx.co.id. Teknik pengabilan sampel dalam penelitian ini yaitu menggunkan teknik purposive sampling, dengan jumlah objek 10 perusahaan dengan data selama 4 tahun sehingga memiliki jumlah sampel 40 data. Analisis yang dilakukan dalam penelitian ini meliputi analisis statistik deskriptif, uji kualitas data (uji validitas dan reliabilitas), uji asumsi klasik (uji normalitas, multikolinearitas, dan heteroskedastisitas), analisis regresi linear berganda dan pengujian hipotesis dengan uji t serta uji koefisien determinasi (R²). Software yang digunakan untuk melakukan penelitian ini adalah SPSS versi 22. Hasil penelitian ini menunjukkan bahwa Price Book To Value, Earning Per Share, Debt Equity Ratio memiliki pengaruh positif signifikan terhadap harga saham pada perusahaan Property, Konstruksi dan Real Estate yang terdaftar di BEI.
PENGARUH PRICE BOOK TO VALUE, EARNING PER SHARE DAN DEBT EQUITY RATIO TERHADAP HARGA SAHAM PERUSAHAAN PROPERTY, REAL ESTATE DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Nasution, Fahri Aswan; Hutagalung, Galumbang; Tarigan, Aremi Evanta; Helman; Ginting, Rasinta Ria; Sutantso, Alex Tribuana; Simanjuntak, Dahnil Anzar
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 7 No. 1 (2025): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v7i1.7461

Abstract

Penelitian ini merupakan penelitian yang dilakukan untuk mengetahui Pengaruh Price Book To Value, Earning Per Share Dan Debt Equity Ratio Terhadap Harga Saham Perusahaan Property, Real Estate Dan Konstruksi Bangunan Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder yang diperolah dari laporan keuangan perusahaan yang diterbitkan di www.idx.co.id. Teknik pengabilan sampel dalam penelitian ini yaitu menggunkan teknik purposive sampling, dengan jumlah objek 10 perusahaan dengan data selama 4 tahun sehingga memiliki jumlah sampel 40 data. Analisis yang dilakukan dalam penelitian ini meliputi analisis statistik deskriptif, uji kualitas data (uji validitas dan reliabilitas), uji asumsi klasik (uji normalitas, multikolinearitas, dan heteroskedastisitas), analisis regresi linear berganda dan pengujian hipotesis dengan uji t serta uji koefisien determinasi (R²). Software yang digunakan untuk melakukan penelitian ini adalah SPSS versi 22. Hasil penelitian ini menunjukkan bahwa Price Book To Value, Earning Per Share, Debt Equity Ratio memiliki pengaruh positif signifikan terhadap harga saham pada perusahaan Property, Konstruksi dan Real Estate yang terdaftar di BEI.
THE INFLUENCE OF FINANCIAL PERFORMANCE ON THE FIRM VALUE OF MINING COMPANIES WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATING VARIABEL Ginting, Rasinta Ria; Pakpahan, Rut Maylani; Hutagalung, Galumbang; Pratama, Ayang; Tarigan, Aremi Evanta; Helman, Helman
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 12 No 1S (2026): (International Conference ICEBEMA Dr. Soetomo University and ICEBesMA Prima Ind
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v12i1S.831

Abstract

This research aims to empirically prove the influence of financial performance on company value projected by ROA, whether CSR is able to moderate the relationship between financial performance and company value. The data collection for this research comes from publications published on the Indonesian Stock Exchange (BEI) Data.The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2021. The sample in this research is manufacturing companies according to the specified criteria. The data analysis techniques used in this research are SPSS simple linear regression and moderated regression to determine the dependent variable which is influenced by the independent variable and hypothesis testing using t-statistics to test partial regression coefficients. The results of this study show that financial performance has a positive and significant effect on company value. The high and low ratio of net profit to total assets has implications for the high and low value of the company, meaning the high and low The ratio of net profit to total assets has implications for total assets and has implications for the level of company value. Likewise, CSR is able to moderate financial performance on company value, meaning that CSR disclosure can strengthen the relationship between financial performance which has implications for increasing company value.
Co-Authors Arie Pratania Putri Elvina Lase Enda Noviyanti Simorangkir Ginting, Rasinta Ria Helman Helman Helman, Helman Hutagalung, Galumbang Kawijaya, Jovita Zefanya Stephanie Nasution, Fahri Aswan Nikita Situmeang Noviani Santaria Simaremare Novita Grasella Vefri Yanti Tampubolon Novita T, Siti Pakpahan, Rut Maylani Pratama, Ayang Renawati Sianturi Sianturi, Renawati Simanjuntak, Dahnil Anzar Simaremare, Noviani Santaria Situmeang, Nikita Sutantso, Alex Tribuana Tampubolon, Novita Grasella Vefri Yanti Voltra, Jhon Zain, Jenny