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All Journal Studia Economica: Jurnal Ekonomi Islam Jurnal Review Pendidikan dan Pengajaran (JRPP) Jatilima : Jurnal Multimedia Dan Teknologi Informasi Insight Management Journal JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Innovative: Journal Of Social Science Research
Muhammad Karya Satya Azhar
Universitas Harapan Medan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pengaruh Independensi, Kompetensi dan Pengalaman Audit terhadap Kemampuan Pendeteksian Kecurangan dengan Skeptisisme Profesional sebagai Variabel Moderasi Natasya, Nindy; Mhd Karya Satya Azhar; Ruswan Nurmadi
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1422

Abstract

This research aims to determine the effect of independent, competence and audit experience on fraud detection capabilities with professional skepticism as a moderating variable at Public Accounting Firms in Medan City. This research uses a saturated sampling method (census), namely a sampling method when the entire population is sampled. This saturated sampling method was used because the entire population in this reseacrh was 108 auditors. Of the 108 auditors at the Public Accounting Firm in Medan City, 64 samples were obtained which could be used as data in the research. The data used in this research is primary data, namely in the form of a questionnaire using questions stated on a Likert scale of 1 to 5. The results of this research indicate that the independence variable has no effect on the ability to detect fraud. Meanwhile, the competency and audit experience variables have a significant effect on the ability to detect fraud. . Professional skepticism is unable to moderate the influence of independence, competence and audit experience on the ability to detect conditions. Professional skepticism is unable to moderate the influence of independence, competence and audit experience on the ability to detect conditions.
Pengaruh Perputaran Modal Kerja, Piutang Dan Kas Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Moderasi Rangkuti, Rara Beby Fahira; Listiorini, Listiorini; Azhar, Muhammad Karya Satya
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16635

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana perputaran modal kerja, perputaran piutang, dan perputaran kas mempengaruhi nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, dengan menggunakan profitabilitas sebagai variabel moderasi. Jenis penelitian ini bersifat kuantitatif dan asosiatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar pada tahun 2018 hingga 2023 di Bursa Efek Indonesia (BEI). Dengan 58 organisasi yang dipilih selama enam tahun observasi, rini66@yahoo.com teknik pengambilan sampelnya menggunakan purposive sampling, sehingga menghasilkan total 348 observasi. Temuan studi ini menunjukkan bahwa nilai suatu perusahaan tidak dipengaruhi secara signifikan oleh perputaran modal kerja, perputaran piutang, atau perputaran kas. Bagi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, profitabilitas dapat menurunkan dampak perputaran modal kerja terhadap nilai perusahaan antara tahun 2018 hingga 2023.
Pengaruh Perputaran Modal Kerja, Likuiditas, Leverage, dan Pertumbuhan Penjualan terhadap Profitabilitas dengan Ukuran Perusahaan Sebagai Variabel Moderasi Annisa rizky ramadhani siregar; Listiorini; Mhd Karya Satya Azhar
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1555

Abstract

This research aims to determine the influence of Working Capital Turnover, Liquidity, Leverage and Sales Growth, on Profitability with Company Size as a moderation variable in the Company Food & Beverages listed on the Indonesia Stock Exchange in 2018-2023. This type of research is quantitative research that is associative. The population used in this study is Food & Beverages listed on the Indonesia Stock Exchange in 2018-2023. Sampling techniques using the Purposive Sampling With a sample of 28 companies during the observation year for 6 consecutive years, so that the total sample is 168. The analysis method of this study uses Moderated Regression Analysis (MRA). The results of the study show that the turnover of working capital, liquidity, Leverage has a significant effect on profitability, sales growth has a non-significant effect on profitability, and the size of the company is able to moderate the relationship between working capital turnover, liquidity, Leverage On profitability, company size does not moderate the relationship between sales growth and profitability
Co-Authors Ahmad Sani Annisa Fadhillah Annisa rizky ramadhani siregar Aulia Zulfa Claudia Chery Yoranda Sinaga Fahri Muhayat Fenny Chikita Rizky Ika, Desi Kharisma Fani Sitepu Listiorini Listiorini Liza Novietta Muhammad Arief Nadilah Cahaya Putri Nadya Laras Redytha Natasya, Nindy Rangkuti, Rara Beby Fahira Rizki Filhayati Rambe Rizky Filhayati Rambe Ruswan Nurmadi T. Aslam Deliar Rahman Tengku Nurhaliza Hanim Yana Maulidina Yani Suryani