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Journal : Owner : Riset dan Jurnal Akuntansi

Pengaruh Persepsi Gender, Pengalaman Mengajar, Tingkat Pendidikan, Prestasi Belajar Guru terhadap Profesi Akuntan Publik: Studi Empiris Terhadap Pengajar Sekolah Menengah Kejuruan Akuntansi di wilayah Jakarta Selatan Tahun 2018 Jaenal Abidin
Owner : Riset dan Jurnal Akuntansi Vol. 2 No. 2 (2018): Owner Vol 2 No 2 Tahun Agustus 2018
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.198 KB)

Abstract

Penelitian ini dilakukan untuk menguji pengaruh persepsi gender, pengalaman mengajar, tingkat pendidikan dan prestasi belajar Guru terhadap profesi akuntan publik. Objek penelitian ini adalah sekolah menengah kejuruan (SMK) diwilayah Jakarta Selatan pada tahun 2018. Penelitian ini menggunakan metode analisis regresi linier berganda yang diawali dengan uji asumsi klasik, dengan menggunakan sampel 103. Penelitian menggunakan software SPSS. Hasil yang didapat dari penelitian ini adalah secara parsial persepsi gender, pengalaman mengajar, tingkat pendidikan dan prestasi belajar memiliki pengaruh signifikan terhadap profesi akuntan publik. Secara simultan hasil yang didapat adalah semua variabel independen (persepsi gender, pengalaman mengajar, tingkat pendidikan dan prestasi belajar Guru) secara bersama-sama memiliki pengaruh yang signifikan terhadap profesi akuntan publik.
Pengaruh Stabilitas Penjualan dan Struktur Aktiva Terhadap Struktur Modal: Studi Empiris pada Perusahaan Sub Sektor Perdagangan Besar (Barang Produksi dan Barang Konsumsi) yang terdaftar di Bursa Efek Indonesia Periode Tahun 2013-2017 Jaenal Abidin; Ilham Hidayat
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.898 KB) | DOI: 10.33395/owner.v3i2.130

Abstract

The purpose of this study was to determine the effect of sales stability on the capital structure and to determine the effect of asset structure on capital structure and to determine the effect of sales stability and asset structure together on capital structure in large trading sub-sector companies (production goods and consumer goods ) period 2013-2017.The type of research used is quantitative associative, with the method of collecting data using secondary data obtained from the Indonesia Stock Exchange. The population in this study are large-scale trade sub-sector companies (production goods and consumer goods) listed on the Indonesia Stock Exchange. Sampling using the purposive sampling method, there are 45 samples. The method of analysis uses multiple linear regression. The results of the study can be concluded that sales stability has a significant effect on capital structure, asset structure has a significant influence on capital structure, and sales stability and asset structure together (simultaneously) affect the capital structure
The Pengaruh Ukuran perusahaan dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social Responsibility: Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar Pada BEI Tahun 2014-2018 Jaenal Abidin; Siska Anggun Lestari
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (766.849 KB) | DOI: 10.33395/owner.v4i1.214

Abstract

The purpose of this study was to determine the effect of company size on corporate social responsibility disclosure and to determine the effect of audit committee size on corporate social responsibility disclosure, and to determine the effect of company size and audit committee size together on corporate social responsibility disclosure in mining companies in the period 2014-2018. Data collection using secondary data obtained from the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange. Sampling with puposive sampling method, there are 155 samples. The method of analysis uses multiple linear regression. The results of the study concluded that the size of the company and the size of the audit committee simultaneously had a significant effect on corporate social responsibility disclosure, company size had no significant effect on corporate social responsibility disclosure, and the size of the audit committee had a significant effect on corporate social responsibility disclosure.
Pengaruh Struktur Modal, Pertumbuhan laba terhadap kualitas laba dan ukuran perusahaan sebagai variabel moderasi Jaenal Abidin; Lodang Prananta Widya Sasana; Amelia Amelia
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.676

Abstract

Earnings quality as a measuring tool to assess the quality of financial information. The high quality of financial information comes from the high quality of financial reports.The purpose of this study is to examine the effect of capital structure, earning growth on earnings quality and firm size as moderasi variabels. The independen variabels used in this study are capital structure and earning growth. While the dependent variabel in this study is earning quality, and the moderasi variabel in this study is firm size. The type of research used in this study is quantitative research. Sources of data used in this study is secondary data. The populations in this study is the banking subsector companies listed on the Indonesia stock exchange during the 2015-2019 period. Determination of the sample in this study using purposive sampling method and obtained as many as 10 campanies multiplied by a period of 5 year so that the sample in this study is 50. The analysis using E-Views version 9 software. The results of this study indicate that the capital structure partially has no effect on earning quality. Profit growth partially has a negative effect on earning quality. Firm size partially effects has a positive effect on earning quality. Firm size partially doesn’t moderate capital structure on earning quality. Firm size partially doesn’t moderate earning growth on earning quality. Capital structure, earning growth, firm size simultaneously effect earning quality.