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All Journal EkoBis ( Ekonomi & Bisnis ) Nominal: Barometer Riset Akuntansi dan Manajemen MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Diponegoro Journal of Accounting AKSES: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) ProBisnis : Jurnal Manajemen IIJSE
Warsito Kawedar
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

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Journal : Nominal: Barometer Riset Akuntansi dan Manajemen

 1 
Analisis Perbandingan Kinerja Keuangan Perusahaan Sub Sektor Konstruksi Bangunan Sebelum dan Selama Pandemi Covid-19 Prasetya, Lutfu Ferdinan; Kawedar, Warsito
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 1 (2025): Nominal April 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i1.75132

Abstract

This study examines the impact of the COVID-19 pandemic on the financial performance of building construction sub-sector companies listed on the Indonesia Stock Exchange for the period 2017-2022. The focus of the analysis is on profitability, liquidity, solvency, and activity ratios. Using purposive sampling method, 108 company samples were selected for analysis over six years. Secondary data was obtained from the IDX website and the official company websites. The analysis was conducted using the Wilcoxon Signed Ranks Test with SPSS 26 application. Based on the Wilcoxon Signed Ranks Test, there is a significant difference in the profitability and activity ratios, but no significant difference in liquidity and solvency ratios. This indicates that the company needs to focus more on strategies for improving operational efficiency and profitability in facing economic uncertainty in the future. Keywords: Covid-19, Financial Performance, Financial Ratio, Construction Companies ABSTRAK Penelitian ini mengkaji dampak pandemi COVID-19 pada kinerja keuangan perusahaan sub sektor konstruksi bangunan yang terdaftar di Bursa Efek Indonesia selama periode 2017-2022. Fokus analisis adalah pada rasio profitabilitas, likuiditas, solvabilitas, dan aktivitas. Penelitian menggunakan metode purposive sampling, dipilih 108 sampel perusahaan untuk analisis selama enam tahun. Data penelitian yaitu data sekunder diperoleh dari website BEI dan situs resmi perusahaan. Berdasarkan uji beda menggunakan wilcoxon signed ranks test terdapat perbedaan yang signifikan pada rasio profitabilitas dan rasio aktivitas, namun tidak terdapat perbedaan yang signifikan pada likuiditas dan solvabilitas. Hal ini mengindikasikan bahwa perusahaan perlu lebih fokus pada strategi peningkatan efisiensi operasional dan profitabilitas dalam menghadapi ketidakpastian ekonomi di masa yang akan datang. Kata Kunci: Covid-19, Kinerja Keuangan, Rasio Keuangan, Perusahaan Konstruksi
Pengaruh Independensi, Integritas, Profesionalisme, Struktur dan Pemahaman Standar Audit terhadap Kompetensi Calon Auditor Maria Cita Verene Gunadi; Kawedar, Warsito
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.85547

Abstract

This study analyzes the influence of independence, integrity, professionalism, audit structure, and understanding of auditing standards on the competence of accounting students as prospective auditors. The research sample consisted of 340 undergraduate accounting students from an A-accredited university in Semarang who had completed the auditing course. A quantitative approach was used by distributing an online questionnaire via Google Forms. The results show that audit structure and understanding of auditing standards have a positive and significant effect on student competence. Conversely, independence, integrity, and professionalism do not show a significant effect. These findings highlight the importance of mastering audit structure and standards in shaping competent auditors, although ethical values remain essential to be instilled. Keywords: Independence, Integrity, Professionalism, Audit Structure, Auditing Standards, Audit Competence  ABSTRAK Penelitian ini menganalisis pengaruh independensi, integritas, profesionalisme, struktur audit, dan pemahaman standar audit terhadap kompetensi mahasiswa akuntansi sebagai calon auditor. Sampel penelitian terdiri dari 340 mahasiswa S-1 akuntansi dari universitas berakreditasi A di Semarang yang telah menempuh mata kuliah audit. Penelitian menggunakan pendekatan kuantitatif melalui penyebaran kuesioner daring via Google Form. Hasil menunjukkan bahwa struktur audit dan pemahaman standar audit berpengaruh positif dan signifikan terhadap kompetensi mahasiswa. Sebaliknya, independensi, integritas, dan profesionalisme tidak menunjukkan pengaruh signifikan. Temuan ini menegaskan pentingnya pemahaman struktur dan standar audit dalam membentuk auditor yang kompeten, meskipun nilai-nilai etika tetap perlu ditanamkan.  Kata Kunci: Independensi, Integritas, Profesionalisme, Struktur Audit, Standar Audit, Kompetensi Audit
Co-Authors - Suwanti Agus Purwanto Aunur Rohman, Fauzan Bintoro, Vareza Andru Handayani, Rr. Sri I Nyoman Sunarta IKA JUNIARTA LUBIS Irmawati Mahardika, Ratu Persada Pahlevi Pasca Maria Cita Verene Gunadi Mohammad Fahmi Shodiq, Mohammad Fahmi Naura, Refin Magiya Pasaribu, Maxielant Joshua Firdaus Prasetya, Lutfu Ferdinan Probosari, Desiana Catur Rahmadani, Erisa Rizkyana, Fitrarena Widhi RR Sri Handayani Rr. Sri Handayani SATRIYAS ILYAS Simarmata, Jhon Kenedy Sodikin . Warji Permana