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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Mantik Journal of Management and Bussines (JOMB)
Melisa Melisa
Universitas Prima Indonesia
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Pengaruh Modal Usaha, Lokasi Usaha, Lokasi Pemasaran dan Kualitas Produk terhadap Pendapatan UMKM Andrean Syahputra; Ervina Ervina; Melisa Melisa
Journal of Management and Bussines (JOMB) Vol 4 No 1 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i1.3498

Abstract

This study aims to determine the effect of working capital, business location, marketing location and product quality on MSME income, with loan capital as a moderating variable. This research method is quantitative. This observation was carried out in the Deli Serdang sub-district and used primary data, by conducting a survey using a questionnaire. The data will be tested by, Moderated Regression Analysis (MRA), Absolute Difference Test, Residual Test. The results showed, a) the t value of Business Capital Count -0.066 < 1.976 with a Significant of 0.505> 0.05; b) t value Calculate Business Location 3,564 > 1,976 and sig value = 0.000 < 0.05; c) the value of t Counting Marketing Locations is 2,684 > 1,976 and the value for the significance value is 0,008 > 0,05; d) the value of t Count Product Quality is 0.870 <1.976 while the Amount is at Sig 0.3860 > 0.05; e) The results of the simultaneous test of all variables obtained a calculated F value of 7.866 > F table 2.43 and also a Sig number of 0.000 <0.05. Conclusions, a) business capital does not affect the income of micro, small and medium enterprises and loan capital is not a moderating variable; b) business location affects the income of MSME loans not as a moderating variable; c) marketing location affects the income of micro, small and medium enterprises and loan capital is not a moderating variable; d) product quality does not affect the income of micro, small and medium enterprises and loan capital is not a moderating variable; e) Business Capital, Business Location, Marketing Location and Product Quality Simultaneously influence MSME income. Keywords: Product Quality, Marketing Location, Business Location, Loan Capital, Business Capital, Micro Small Medium Enterprise Income
Pengaruh Ukuran Perusahaan, Ukuran Kap, Komite Audit, Resiko Perusahaan, Dan Profitabilitas Terhadap Audit Fee Pada Perusahaan Jasa Sektor Property, Real Estate, And Building Construction Yang Terdaftar Di Bursa Efek Indonesia (BEI) Dedy Putra Naibaho; Melisa Melisa; Lavinia Fransiska; Annisa Nauli Sinaga
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2450

Abstract

This study aims to find out the influence of company size, accounting firm size, audit committee, company risk, and profitability on audit fee in the property, real estate, and building construction service companies that listed on Indonesian Stock Exchange (IDX). There are 24 companies as sample with total of 72 data. Variables of company size, accounting firm size, audit committee, company risk, and profitability tested by using multiple linier regression, classic assumption test, and hypothesis testing. According to simultaneous test company size, accounting firm size, audit committee, company risk, and profitability have significant effect towards audit fee. Coefficient of determination test shown 0,592 can be interpreted that influence of company size, accounting firm size, audit committee, company risk, and profitability towards audit fee is 59,2%. The another 40,8% were influenced of other variables that were not mentioned. Keywords : Company Size, Accounting Firm Size, Audit Committee, Company Risk, Profitability, Audit Fee
PENGARUH INDEPENDENSI, PENGALAMAN, DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT (STUDI EMPIRIS TERHADAP AUDITOR KAP KOTA MEDAN): PENGARUH INDEPENDENSI, PENGALAMAN, DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT (STUDI EMPIRIS TERHADAP AUDITOR KAP KOTA MEDAN) Afrizar Pane; Surya Kelana Putra; Surya Misauri; Melisa Melisa; Agnes Silvya; Febrianti Nababan
Jurnal Mantik Vol. 3 No. 1 (2019): May: Manajemen dan Informatika
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.955 KB)

Abstract

This research aims to determine: (1) Effect of independence on audit quality, (2) Effect of experience on audit quality, (3) Effect of due professional care on audit quality, (4) Effect of accountability on audit quality. This type of research is descriptive research. The population in this study were all auditors working at the Public Accountant Office in the city of Medan. The type of sampling technique used in this study is using purposive sampling. The data source in this study is primary data. Data collection techniques using questionnaires. Data analysis techniques used multiple linear regression analysis with the help of SPSS version 2.3. The results showed that: (1) The effect of independence had a significant effect, (2) The effect of experience had a significant effect, (3) The effect of due professional care had a significant effect, (4) The effect of accountability had a significant effect on audit quality. Suggestions in this study are: to the auditor of the Public Accountant Office is the auditor must have a neutral attitude in carrying out their duties, increase knowledge and experience so that audit activities can run well, and have a careful attitude in providing income and have professional responsibilities in carrying out his job as an audit to be able to produce a quality and accountable audit.
Co-Authors Afrizar Pane Agnes Silvya Andrean Syahputra Annisa Nauli Sinaga Dedy Putra Naibaho Ervina Ervina Febrianti Nababan Lavinia Fransiska Surya Kelana Putra Surya Misauri