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All Journal Sosio e-kons Didaktik : Jurnal Ilmiah PGSD STKIP Subang JURNAL PENDIDIKAN DAN BISNIS Jurnal Web Informatika Teknologi [J-WIT] Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Pengabdian Kepada Masyarakat Indonesia
Merintan Berliana Simbolon
Akuntansi, Universitas Panca Sakti Bekasi
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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PENGARUH LEVERAGE DAN EFISIENSI ASET TERHADAP PROFITABILITAS PEMEGANG SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Arista Dista Wulandari; Adelina Suryati; Merintan Berliana Simbolon
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18738

Abstract

The food and beverage (F&B) industry plays a strategic role in supporting national economic growth in Indonesia. Economic dynamics during the 2021-2023 period presented significant operational and sales volume challenges for F&B issuers listed on the Indonesia Stock Exchange (IDX). This study aims to examine the effect of Leverage (Debt to Equity Ratio/DER) and Asset Efficiency (Total Asset Turnover/TATO) on Shareholder Profitability (Return on Equity/ROE), both partially and simultaneously. A quantitative causal-associative approach was applied utilizing secondary data from audited annual reports for 2021-2023. Purposive sampling yielded 45 observation data points from 15 selected companies after removing statistical outliers. Data were analyzed using multiple linear regression analysis via SPSS version 27. Partial test results reveal that Leverage (DER) exerts a significant negative effect on Shareholder Profitability (ROE), whereas Asset Efficiency (TATO) shows no significant partial effect. Simultaneously, Leverage and Asset Efficiency significantly impact Shareholder Profitability, explaining 27.2% of the variance (Adjusted R-Square). These findings imply that F&B management must strictly restrain excessive debt financing to avoid fixed interest burdens that suppress net shareholder returns.
PENGARUH ETIKA, KOMPETENSI, DAN KECERDASAN EMOSIONAL AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH JAKARTA PUSAT DAN JAKARTA TIMUR) Rut Debora Br Barus; Natalia Titik Wiyani; Merintan Berliana Simbolon
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.18849

Abstract

This study aims to analyze the effect of auditor ethics, competence, and emotional intelligence on audit quality at Public Accounting Firms (KAP) in Central Jakarta and East Jakarta. A descriptive-causal quantitative approach was employed using primary data collected via questionnaires distributed to 80 auditors across 16 selected KAPs using purposive sampling. Data analysis was conducted using multiple linear regression analysis via SPSS 26. The results demonstrate that auditor ethics (t = 2.541, p = 0.013), auditor competence (t = 2.812, p = 0.006), and auditor emotional intelligence (t = 2.389, p = 0.019) have positive and statistically significant partial effects on audit quality. Simultaneously, all three independent variables significantly impact audit quality (F = 18.245, p < 0.001) with an Adjusted R Square value of 0.395. This indicates that 39.5% of audit quality variation can be explained by auditor ethics, competence, and emotional intelligence, while the remaining 60.5% is influenced by other factors outside the model. The implications highlight the necessity of strengthening ethical standards, continuous technical training, and emotional regulation for auditors to yield reliable audit opinions.
Co-Authors Abriandi, Abriandi Adelina Suryati Angelina Wahyu Christyani Arigawati, Desy Arista Dista Wulandari Darmeinis Iis Dewi Herawati Indriyanti Indriyanti Ivan Suherman Khodijah, Khodijah Margo Pratomo Mikhael Hansel Manullang Natalia Titik Wiyani Neni Andrayani Nurul Adita Rahadiyani Rut Debora Br Barus Saryo Widodo Suryati, Adelina Wiyani, Natalia Titik