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FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Sulia, Sulia; Mie, Mie
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 2 No. 2 (2023): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v2i2.283

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi Manajemen Laba pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia. Variabel yang digunakan dalam menganalisis tindakan Manajemen Laba yaitu Leverage, Sales Growth, Ukuran Perusahaan, dan Profitabilitas. Penelitian ini di lakukan pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh 17 perusahaan dengan periode 2018-2021. Metode analisis data dalam penelitian ini adalah analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa secara simultan Leverage, Sales Growth, Ukuran Perusahaan, dan Profitabilitas berpengaruh signifikan terhadap Manajemen Laba. Secara parsial, Leverage dan Ukuran Perusahaan tidak berpengaruh terhadap Manajemen Laba, sedangkan Sales Growth dan Profitabilitas berpengaruh negatif signifikan terhadap Manajemen Laba.

Acceptance of Going Concern Audit Opinion with Audit Reputation as A Moderation Variable in Non-Cyclical Consumer Sector Companies Listed on The Indonesian Stock Exchange Period 2017-2022 Sulia, Sulia; Loman, Devina; Situmorang, Iskandar Muda; Mie, Mie
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 4 No. 1 (2024): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v4i1.503

The objective of this research is to determine and analyze the influence of debt default, audit lag, previous year's audit opinion, and opinion shopping on the acceptance of going concern audit opinions. Apart from that, this research also aims to determine and analyze the ability of audit reputation to moderate the relationship between debt default, audit lag, previous year's audit opinion, and opinion shopping with the acceptance of going concern audit opinions in Non-Cyclical Consumer Sector Companies Listed on the Stock Exchange Indonesia for the 2017-2022 period. Sampling and data collection techniques have been determined, data adequacy and completeness have been determined and technical evaluation and prediction of results have been carried out. The research results show that the debt default and audit lag variables have no influence on the acceptance of going concern audit opinions. This is different from the previous year's audit opinion and opinion shopping which has a positive influence on the acceptance of going concern audit opinions. And for the moderating variable, audit reputation is unable to moderate the relationship of all independent variables to the dependent variable.

Analisis Faktor Yang Berpengaruh Terhadap Audit Delay Melalui ROA (2016-2020) Simanjuntak, Winda; Gultom, Alex Sandra Fernando; Sulia, Sulia
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 1 (2023): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i1.3013

Penelitian ini dilakukan untuk mengevaluasi dampak ukuran perusahaan, usia perusahaan, DER, CR, dan pendapat auditor terhadap keterlambatan audit, dengan ROA berperan sebagai variabel perantara. Studi ini difokuskan pada perusahaan yang beroperasi di sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2020. Sampel penelitian mencakup 25 perusahaan yang dipilih melalui metode purposive sampling, menghasilkan total 125 observasi. Analisis data melibatkan regresi linear berganda dan analisis jalur. Temuan menunjukkan bahwa ukuran perusahaan, usia perusahaan, DER, CR, pendapat auditor, dan ROA perusahaan secara bersama-sama memengaruhi keterlambatan audit. Secara khusus, usia perusahaan dan ROA memberikan kontribusi pada keterlambatan audit, sementara ukuran perusahaan, DER, CR, dan pendapat auditor tidak menunjukkan pengaruh signifikan terhadap keterlambatan audit. Analisis jalur menunjukkan bahwa ROA tidak berperan sebagai perantara dalam hubungan antara ukuran perusahaan, usia perusahaan, DER, CR, dan pendapat auditor terhadap keterlambatan audit.

PELATIHAN SOFTWARE AKUNTANSI ACCURATE DALAM MENGHADAPI DUNIA KERJA DI SMA SWASTA WIYATA DHARMA MEDAN Sulia, Sulia; Mie , Mie; Situmorang, Iskandar Muda
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 1 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No1.pp59-65

At present, this type of business cannot be separated from calculations in financial terms, both related to capital, profits and losses. Both small, medium and large scale businesses must be related to financial and accounting issues in their management. Along with technological developments, the use of accounting software can help companies so that they can minimize errors and company productivity in terms of efficiency. But unfortunately not many schools have introduced or implemented learning about this accounting software into their curriculum, especially in high school (SMA). Accurate software is accounting software that helps to record books and makes it easier to manage financial data with the right level of accuracy in calculations. Wiyata Dharma Private High School is an educational institution with a high school level which, in carrying out its activities under the auspices of the Ministry of Education and Culture, currently has not introduced or applied knowledge regarding the use of accounting software, namely the Accurate application. So the purpose of this Community Service Activity is to provide training to students in the introduction and use of digital-based accounting applications for the process of recording business activities in the business world and increase the abilities and skills of Wiyata Dharma Medan Private High School students so they can compete in the world job after graduating from school. This training is carried out directly by applying the use of accurate applications with case studies provided by the service team. Based on the results of the answers to the training participants' questionnaires, it can be seen that there is an increased understanding of the use of accurate applications before and after training. So it can be concluded that the Training on the Use of Digital Accounting Applications (accurate applications) was successful

Pelatihan Pengoperasian Accurate Accounting di Industri 4.0 Wailan' An, Evi Juita; Pandia, Sonya Enda Natasha S.; Sulia, Sulia; Riny, Riny; Loman, Devina
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this activity is to enhance the competence and knowledge of students at SMA Swasta Wiyata Dharma and SMK Negeri 1 Medan. Through this program, it is expected that students’ skills in using accounting software, particularly Accurate version 5, will improve, from inputting financial transactions to generating financial reports. This community service activity is conducted over 3 days: January 24, 2024, April 1, 2024, and April 2, 2024. This activity successfully improved students' knowledge and skills in using Accurate accounting software. Based on the results of the pre-test and post-test, there was an increase in students’ understanding of Accurate usage at both SMK Negeri 1 Medan and SMA Swasta Wiyata Dharma Medan. The average post-test scores showed a significant increase compared to the pre-test, indicating an improvement in participants' competencies. Additionally, the awarding of prizes to active participants and those who could answer questions in the quiz demonstrated the students’ enthusiasm for participating in this activity

Peran Tata Kelola Perusahaan dalam Memoderasi Dampak Kebijakan Investasi, Dividen, dan Profitabilitas pada Kinerja Laba Bank di BEI (2021–2023) Elsa Afrelia; Naomi Kezia; Sabrina Fricilya Juwita Tampubolon; Viola Caroline Br. Samosir; Sulia Sulia
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2767

This study aims to analyze the role of corporate governance in moderating the effect of investment policy, dividend policy, and profitability on the earnings performance of banks listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Earnings performance is measured using Return on Assets (ROA), while the independent variables include capital expenditure to total assets ratio (CapEx/TA), dividend payout ratio (DPR), and return on equity (ROE). Corporate governance is measured using the Corporate Governance Index (CGI). The research adopts a quantitative approach with a causal-comparative design. Data analysis is conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results show that investment policy and profitability have a significant positive effect on earnings performance, while dividend policy does not have a significant effect. Furthermore, corporate governance is proven to significantly strengthen the impact of investment policy and profitability on earnings performance. However, no moderating effect of corporate governance is found in the relationship between dividend policy and earnings performance. The R² value of 0.64 indicates that the model has strong predictive power for earnings performance. This study highlights the importance of effective corporate governance in reinforcing managerial decisions, particularly in the areas of investment and profitability, to enhance the financial efficiency of banks in Indonesia. The findings offer practical contributions for bank management and policy implications for regulators in strengthening the corporate governance structure in the banking sector.

The Effect of Investment Policy, Dividend Policy, and Profitability on Firm Value with Firm Size as a Moderating Variable in the Banking Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2021–2023 Kezia, Naomi; Br. Samosir, Viola Caroline; Juwita Tampubolon, Sabrina Fricilya; Sulia, Sulia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8314

This study investigates the influence of investment policy, dividend policy, and profitability on firm value, using firm size as a moderating variable in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The research employs a quantitative approach with data gathered from 16 banks, yielding 48 observations. Analysis was conducted using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The findings show that investment policy and profitability have a positive and significant effect on firm value, while dividend policy exerts a positive but not statistically significant influence. Firm size significantly moderates the relationship between investment policy and profitability with firm value, indicating its amplifying role in enhancing these effects. However, firm size does not moderate the influence of dividend policy. These results highlight the importance of strategic investment and profitability management in increasing firm value, particularly in larger firms with more resources. The study contributes both theoretically and practically by offering insights into how internal financial decisions interact with firm characteristics in shaping company valuation. It also provides a relevant framework for financial managers and investors in the post-pandemic recovery phase. This research supports data-driven strategies to enhance long-term competitiveness and market confidence.

Pengenalan Accurate Accounting Software Pada SMA Wiyata Dharma Medan Joe, Sherly; William, William; Sulia, Sulia
INTEGRITAS : Jurnal Pengabdian Vol 7 No 2 (2023): AGUSTUS - DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v7i2.3696

Pelajaran akuntansi merupakan momok bagi sebagian besar siswa karena beberapa alasan. Pertama, akuntansi melibatkan banyak konsep dan istilah teknis yang dapat terasa rumit dan membingungkan bagi mereka yang menguasai bidang ini. Kedua, akuntansi sering kali dianggap sebagai disiplin yang kering dan monoton. Ketiga, beberapa siswa mungkin merasa tertekan oleh tekanan untuk mencapai angka atau hasil yang tepat dalam akuntansi. Terakhir, kurangnya penerapan praktis dalam pembelajaran akuntansi di sekolah dapat membuat siswa kesulitan untuk menghubungkan konsep dengan dunia nyata. Sebagai respons terhadap pandangan negatif ini, kita coba membantu siswa/i SMA Wiyata Dharma mengatasi pandangan persepsi ini dengan memperkenalkan penggunaan perangkat lunak akuntansi Bernama accurate dalam pelajaran Akuntansi. Melalui kegiatan ini, kami berharap siswa dapat merasakan sisi positif dari akuntansi dan merasa lebih terhubung dengan dunia nyata, meningkatkan minat serta motivasi mereka dalam memahami dan mengauasi Akuntansi. Kegiatan pengabadian dilakasanakan selama 2 hari dari jam 08.00-12.30 di Lab komputer Mikroskil. Siswa SMA Wiyata Dharma yang akan mengikuti kegiatan di tgl 11 April adalah 22 orang (kelas XI.IS-2) dan di tgl 12 April adalah 23 siswa (Kelas XI.IS-1). Run down kegiatan adalah siswa mengerjakan pre-test, pengenalan diri, ice-breaking, pemaparan materi, pengerjaan soal praktek secara bersama-sama, tanya jawab quiz, pembagian souvenir, siswa mengerjakan post-test, foto bersama.

PELATIHAN SOFTWARE AKUNTANSI ACCURATE DALAM MENGHADAPI DUNIA KERJA DI SMA SWASTA WIYATA DHARMA MEDAN Sulia, Sulia; Mie , Mie; Situmorang, Iskandar Muda
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 3 No 1 (2023): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol3No1.pp59-65

At present, this type of business cannot be separated from calculations in financial terms, both related to capital, profits and losses. Both small, medium and large scale businesses must be related to financial and accounting issues in their management. Along with technological developments, the use of accounting software can help companies so that they can minimize errors and company productivity in terms of efficiency. But unfortunately not many schools have introduced or implemented learning about this accounting software into their curriculum, especially in high school (SMA). Accurate software is accounting software that helps to record books and makes it easier to manage financial data with the right level of accuracy in calculations. Wiyata Dharma Private High School is an educational institution with a high school level which, in carrying out its activities under the auspices of the Ministry of Education and Culture, currently has not introduced or applied knowledge regarding the use of accounting software, namely the Accurate application. So the purpose of this Community Service Activity is to provide training to students in the introduction and use of digital-based accounting applications for the process of recording business activities in the business world and increase the abilities and skills of Wiyata Dharma Medan Private High School students so they can compete in the world job after graduating from school. This training is carried out directly by applying the use of accurate applications with case studies provided by the service team. Based on the results of the answers to the training participants' questionnaires, it can be seen that there is an increased understanding of the use of accurate applications before and after training. So it can be concluded that the Training on the Use of Digital Accounting Applications (accurate applications) was successful

Pelatihan Pengoperasian Accurate Accounting di Industri 4.0 Wailan' An, Evi Juita; Pandia, Sonya Enda Natasha S.; Sulia, Sulia; Riny, Riny; Loman, Devina
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 1 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol5No1.pp43-47

The purpose of this activity is to enhance the competence and knowledge of students at SMA Swasta Wiyata Dharma and SMK Negeri 1 Medan. Through this program, it is expected that students’ skills in using accounting software, particularly Accurate version 5, will improve, from inputting financial transactions to generating financial reports. This community service activity is conducted over 3 days: January 24, 2024, April 1, 2024, and April 2, 2024. This activity successfully improved students' knowledge and skills in using Accurate accounting software. Based on the results of the pre-test and post-test, there was an increase in students’ understanding of Accurate usage at both SMK Negeri 1 Medan and SMA Swasta Wiyata Dharma Medan. The average post-test scores showed a significant increase compared to the pre-test, indicating an improvement in participants' competencies. Additionally, the awarding of prizes to active participants and those who could answer questions in the quiz demonstrated the students’ enthusiasm for participating in this activity

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