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Analisis Faktor-Faktor yang Mempengaruhi Harga Saham pada Perusahaan Perbankan yag Terdaftar di Bursa Efek Indonesia Jessyana; Dian Efriyenti
SCIENTIA JOURNAL Vol 4 No 7 (2022): Volume 4 Nomor 7 2022
Publisher : LPPM Universitas Putera Batam

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To approve the effect of Profitability, Liquidity, and Solvency to Stock Price in banking companies and has been listed on the IDX. ROA, LDR, dan DAR as independent variables and Stock Price as dependen. tvariable to periode 2016-2020. This study used a purposive sampling sample with data collection techniques using documentation techniques. 39 companies that meet these criteria. The testing in the form of classical assumptions, multiple linear regression and hypothesis testing using SPSS. The result show that ROA has a positive effect on stock price with tcount > ttable that is 5,912 > 1,992 with significant level is 0,000 < 0,05, LDR has a positive effect not significant on stock price with tcount > ttable that is 406 < 1,992 with significant level of 0,685 < 0,05, DAR has a negative effect on stock price with tcount > ttable that is -3,803 > -1,992 and the significant level is 0,000 < 0,05. The result of F test show that ROA, LDR and DAR simultaneously influence to stock price with Fcount > Ftable that is 14,762 > 2,65 and the significant level is 0,000 < 0,05.. Keywords: Debt to Assets Ratio; Loan to Deposit Ratio; Return on Assets; Stock Price.

PENGARUH INDEPENDENSI, KOMPETENSI, EXPECTATIONAUDITOR, KECERMATAN AUDITOR TERHADAP KUALITAS AUDIT PADA INSPEKTORAT DI PROVINSI KEPULAUAN RIAU Dian Efriyenti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 9 No. 2 (2024): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Penelitian ini bertujuan untuk menguji Independensi, Kompetensi, Ekspektasi Auditor, Keakuratan Auditor terhadap Kualitas Audit secara simultan dan parsial. Sampel dalam penelitian ini adalah Inspektorat Kota Tanjungpinang, Inspektorat Kabupaten Bintan, dan Inspektorat Kota Batam. Jenis data yang digunakan adalah data primer yang diperoleh data yang dikumpulkan oleh peneliti secara langsung dari sumbernya. Data dikumpulkan dengan menggunakan kuesioner yang didistribusikan langsung kepada responden. Metode analisis yang digunakan adalah model regresi linier berganda. Untuk menguji hipotesis secara simultan dan parsial digunakan Uji F dan Uji T. Hasil uji hipotesis dan uji menunjukkan bahwa secara simultan variabel Kemandirian, Kompetensi, Ekspektasi Auditor, Martabat Auditor memiliki Pengaruh terhadap Kualitas Audit. Kemerdekaan sebagian, Ekspektasi Auditor, dan Akurasi Auditor tidak berpengaruh pada Kualitas Audit, sementara Kompetensi Mempengaruhi Kualitas Audit.

THE INFLUENCE OF SOCIAL PRESTIGE, EARNING POTENTIAL, AND ACCOUNTING KNOWLEDGE ON ACCOUNTING STUDENTS' INTEREST IN PURSUING A CAREER AS A PUBLIC ACCOUNTANT Priscilla, Agatha; Dian Efriyenti
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 04 (2025): Vol. 5 No. 04 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i04.1544

This research explores how social prestige, earning potential, and knowledge of accounting affect the career interest of accounting students in becoming public accountants. The study stems from the observed lack of enthusiasm among accounting graduates to pursue this career path, even though public accountants hold a key position in promoting transparency in financial reporting. Employing a quantitative research design and survey technique, data were gathered through questionnaires distributed to 95 accounting students in their third semester or beyond across several universities in Batam City. The results of multiple linear regression analysis by using SPSS software indicated that each of the three variables- social prestige, earning potential, and accounting knowledge positively and significantly influence students' interest in this profession, both independently and collectively. These results provide valuable insights for universities to craft initiatives that can inspire more students to consider careers in public accounting.

Analisis Pengaruh Motivasi dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak Yessy Elizabeth Sianturi; Dian Efriyenti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1674

Tax is phenomenon Which continue develop. Wrong One many business Which used government for reach independence nation and country in financing development Which beneficial for well-being general is taxation. Level obedience must tax Of Batam relatively low like seen on table Of above. Matter This caused although amount WP registered each the year increase, Lots must tax Which register but No convey Letter Announcement Yearly (SPT). increasing obedience must tax care obligation tax is task Which difficult. On research is plan work Which arranged regularly comprehensive in relation with connection between variable, possible findings study for fulfil question study. Research is conducted on a sample, and descriptive statistics can be used to analyze it if the research only needs to present sample data and does not wish to draw conclusions from the population it is sampled from. This study used descriptive testing with several tests carried out using the SPSS 26 program. The results of this study showed that the motivation variable had a significance value of 0.000 and the Education Level Variable (X2) had a significance value of 0.007, this value is less than 0.05 (0.000 < 0 , 05). This means H1 and H2 are accepted. So it can be concluded that motivation (X1) and education level (X2) partially have a significant effect on taxpayer compliance.

Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual terhadap Pemahaman Akuntansi Pada Mahasiswa Kota Batam Edi Susanto; Dian Efriyenti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1679

The aim of this research is to investigate the elements that impact the understanding of accounting.., Utilizing a quantitative methodology, this study aims to thoroughly examine the effects of the dependent variables. Namely intellectual intelligence, emotional intelligence, and spiritual intelligence, on the independent variable, which is accounting understanding. The research was conducted in Batam City, with the study population comprising accounting students from Batam International University (UIB), Universal University (UVERS), and Batam State Polytechnic (POLTEK). The analytical method employed was multiple regression, facilitated by the SPSS V25. The findings for this study revealed that the intellectual intelligence variable exhibited a positive yet nonsignificant influence on accounting understanding, while the emotional intelligence and spiritual intelligence variables demonstrated a positive and significant impact on accounting comprehension.

ANALYSIS OF FACTORS AFFECTING THE QUALITY OF BPK RI AUDIT REPRESENTATIVE OF THE RIAU ISLANDS Nisfu Ramadhani; Dian Efriyenti
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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In Indonesia, questions about audit quality often arise in connection with cases where the name of the auditor is not clearly stated. In line with the findings of the BPK audit on the loss of liquidity assistance banks, Otto Hasibuan and Sjamsul Nurasalim in Indonesia. He continued to say that the BPK was not independent in this case. Lantara conducted an investigation according to the KPK's request that they admit the incident in question. The purpose of this study is to understand how the level of expertise, reliability, and integrity of auditors relate to quality inspection at the BPK Representative office of the Riau Islands. The majority of respondents in this survey were around 40 auditors who worked at the BPK Representative Office for the Riau Islands. The technique used in Sample Sampling is Statistical Sampling using a small sample size, around 40 respondents. The primary data used, and the methods of analysis include descriptive statistics, classical hypotheses, and multiple-linear regulatory analysis used to support the previous hypothesis. The current study confirms the notion that the variable integrity has a statistically significant effect on the quality of audits at the BPK Representative Office of the Riau Islands. However, statistically there is no significant correlation between auditor work experience and accountability status at the BPK Kepri Representative Office. However, when combined, the many variables of auditor skills, integrity and honesty make a significant difference in audit quality at the BPK Representative Office of the Riau Islands. The results of the analysis show that simple variables can influence complex dependent variables by 44.6%, and independent variables can also reveal other independent variables by 55.4% outside the scope of this study.

Analisis Pengaruh Motivasi dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak Yessy Elizabeth Sianturi; Dian Efriyenti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1674

Tax is phenomenon Which continue develop. Wrong One many business Which used government for reach independence nation and country in financing development Which beneficial for well-being general is taxation. Level obedience must tax Of Batam relatively low like seen on table Of above. Matter This caused although amount WP registered each the year increase, Lots must tax Which register but No convey Letter Announcement Yearly (SPT). increasing obedience must tax care obligation tax is task Which difficult. On research is plan work Which arranged regularly comprehensive in relation with connection between variable, possible findings study for fulfil question study. Research is conducted on a sample, and descriptive statistics can be used to analyze it if the research only needs to present sample data and does not wish to draw conclusions from the population it is sampled from. This study used descriptive testing with several tests carried out using the SPSS 26 program. The results of this study showed that the motivation variable had a significance value of 0.000 and the Education Level Variable (X2) had a significance value of 0.007, this value is less than 0.05 (0.000 < 0 , 05). This means H1 and H2 are accepted. So it can be concluded that motivation (X1) and education level (X2) partially have a significant effect on taxpayer compliance.

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