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Raden Priyo Utomo
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Economics, Econometrics & Finance

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PENGARUH PRICE TO BOOK VALUE, EARNING PER SHARE, RETURN ON EQUITY, DAN DEBT TO EQUITY RATIO TERHADAP STOCK PRICE PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Dwi Fitria Ningsih; Raden Priyo Utomo; Ibnu Abni Lahaya
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 4, No 2 (2019): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i2.4922

Abstract

Dwi Fitria Ningsih, The Effect of Price to Book Value,  Earning Per Share, Return On Equity and Debt to Equity Ratio to Stock Price (Study Case:  LQ45 Index Companies Listed on Bursa Efek Indonesia Period 2013-2015), under the guidance of Mr. Raden Priyo Utomo and Mr. Ibnu Abni LahayaThere are several financial ratios that could describe the financial condition and performance of a company in fundamental analysis. These financial ratios could help companies to identify various weaknesses and strengths of a company and could predict profit from investment in the capital market.the effect of Price to Book Value,  Earning Per Share, Return On Equity and Debt to Equity Ratio to Stock Price in LQ45 Index companies for one year ahead.The methods of data collection in this study are using documentation method which is in the form of the company’s annual reports and literature study method that use literature books as references that relate to the problems in this study.The analytical tools in this study are descriptive analysis, multiple regression analysis, classical assumption test, and hypothesis test using computer program called SPSS version 22The results showed that between Price To Book Value (X1), Earning Per Share (X2), Return On Equity (X3), have positive and significant effect to Stock Price and Debt to Equity Ratio (X4) has a positive effect but not significant to Stock Price (Y) variable in Index LQ45 Companies that listed on Bursa Efek Indonesia (BEI) for one year ahead. The amount of influence is shown by the coefficient of determination of 0,714 or 71,4%. This number has the intention that the influence of variables X1, X2, X3, and X4 simultaneously affect the variable Y as much as 71.4%, while the remaining 28.6% is influenced by other factors.
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BULUNGAN ACHMAD FADLI BUDI DERMAWAN; SRI MINTARTI; RADEN PRIYO UTOMO
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i3.536

Abstract

Achmad Fadli Budi Dermawan. 2016. Effect of Financial Accounting System Implementation Regional pmerintah on the Quality of Local Government Finance Report Bulungan. Under the guidance of Mrs. Hj. Sri Mintarti as supervisor I and Mr. RADEN PRIYO UTOMO as supervisor II. This study aims to determine  application effect of financial accounting system of local government to the quality of local government financial statements Bulungan. The population in this study is the staff who are in the Office of Badan Pengelola Keuangan dan Aset Daerah (BPKAD) and Ispektorat Daerah Kabupaten Bulungan. The data used in this study is the questionnaire data. In this study the techniques used to determine the sample is non-probability sampling technique with a number of 36 respondents in BPKAD and 18 respondents in Inspektorat Daerah Kabupaten Bulungan. Data analysis using SPSS version 23.0. Hypothesis testing results show the application of financial accounting system of local government to influence the quality of local government financial Kabupaten  Bulungan.Keywords: Local Government Finance Accounting System, Quality of Local Government Finance Report
FAKTOR-FAKTOR YANG MEMPENGARUHI TERWUJUDNYA AKUNTABILITAS KINERJA DI INSTANSI PEMERINTAH ARISKA RATU SUPRABA; DWI RISMA DEVIYANTI; RADEN PRIYO UTOMO
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 2 (2016): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i2.406

Abstract

The research objective was to determine the influence of management commitment , motivation and training to performance accountability in the Department of Revenue , Financial Management and Asset Bontang . The data collection is done by questionnaire as many as 60 copies, but only 40 were able to be processed . Questionnaires were distributed to the respondents were civil servants in the Department of Revenue , Financial Management and Asset Bontang . Data were analyzed using SPSS. The results showed that the Commitment Management , Work Motivation and Training positive and significant impact on the Performance Accountability Keywords:  Commitment Management, Work Motivation, Training, Performance Accountability  
Penerapan Pemeriksaan Khusus Terhadap Piutang Pada PT Royal Bersaudara Di Balikpapan Putri Hajrina Haolia; Hamid Bone; Raden Priyo Utomo
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 4, No 4 (2019): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i4.5635

Abstract

The purpose of this research is to find out whether the PT Royal Bersaudara have presented accounts receivable in the financial statements that ended December 31, 2017 fairly. The analytical tool used in this assessment is the Entity Financial Accounting Standards without Public Accountability (SAK TAP) Chapter 4 About the balance sheet, inspection work papers consisting of the Accounts Receivable Audit Program, summary of the Adjudication journal and the Top Schedule and Supporting Schedule. The type of data used is quantitative data while the data source used is primary data. After checking the accounts receivable in the financial statements of PT Royal Bersaudara for the period 31 December 2017 found that no calculation and recording of losses on receivables was carried out on the balance sheet of PT Royal Bersaudara, so that the calculation of the receivables loss reserves resulting from Rp 202,497,781, then made adjustments by adding reserves of losses on accounts receivable in the balance sheet and reducing the profit for the year amounting to Rp 2,138,114,168
Perhtiungan, Pemungutan, dan Pelaporan Pajak PPh 21 Karyawan (Studi Kasus Pada PDAM Tirta Alam Tarakan Nuh Khalif Kamil; Cornelius Rantelangi Rantelangi; Raden Priyo Utomo
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 4, No 3 (2019): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i3.4958

Abstract

This study aims to determine the compliance of the calculation, collection, and reporting of Article 21 PPh employees in PDAM of Tarakan from June to September 2018. The type of research used in this study is quantitative, namely data in the form of numbers or data that can be calculated as well as can be analyzed systematically. The quantitative data in this study are the numbers contained in the Calculation of Income Tax Article 21 which is an overview and salary of company employees in 2018. These data are sourced through primary data, and the techniques used in data collection use the method of observation and library research. The results of this study are 1. The tax calculation carried out by PDAM Tirta Alam of Tarakan has not been in accordance with the Article 21 PPh calculation rules according to Law No. 36 of 2008. Because there are differences in the calculation of office fees, 2. Calculation of taxes carried out by PDAM Tirta Alam Kota Tarakan is not yet in accordance with the Article 21 PPh calculation rules according to Law No. 36 of 2008. Because there are differences in the calculation of PPh 21 on Holiday Allowances (THR), 3. Reporting and depositing taxes carried out by PDAM Tirta Alam Tarakan City is in accordance with regulations according to Law No. 36 of 2008.
Pengaruh rasio likuiditas dan profitabilitas serta solvabilitas terhadap harga saham pada perusahaan manufaktur sektor industri dasar & kimia yang terdaftar di bursa efek indonesia (bei) An Nisa; Rusdiah Iskandar; Raden Priyo Utomo
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 2 (2018): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i2.2616

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh Current Ratio (CR), Return On Equity (ROE), Debt to Equity Ratio (DER) terhadap harga saham. Populasi penelitian ini adalah Industri Kimia Dasar perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2013-2015. Teknik pengambilan sampel dilakukan dengan purposive sampling yang kriterianya adalah 1) Industri Kimia Dasar perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2013-2015; 2) Perusahaan yang tidak mengalami kerugian selama periode 2013-2015. Sampel penelitian ini adalah 28 perusahaan dari 60 perusahaan di Industri Kimia Dasar Manufaktur yang terdaftar di Bursa Efek Indonesia. Metode analitik yang digunakan adalah regresi berganda. Uji hipotesis menggunakan t-statistik untuk menguji koefisien regresi secara parsial dengan tingkat signifikansi 0,05 atau 5%. Selain itu, penelitian ini juga menggunakan uji Goodness of Fit dan uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorelasi. Hasil analisis menunjukkan bahwa return on equity (ROE) secara parsial berpengaruh signifikan terhadap harga saham perusahaan selama periode 2013-2015 pada level signifikansi kurang dari 5%, sedangkan current ratio (CR) dan Debt to Equity Ratio (DER) ) secara parsial berpengaruh tidak signifikan terhadap harga saham. Kemampuan prediktif dari ketiga variabel terhadap harga saham adalah 20,7% seperti yang ditunjukkan oleh R square yang disesuaikan sedangkan 79,3% sisanya dipengaruhi oleh alasan lain yang tidak termasuk dalam model penelitian
Pengaruh independensi dan kompetensi auditor terhadap kualitas audit dengan etika auditor sebagai variabel moderasi Laksana Yudha Pratama; Anis Rachma Utary; Raden Priyo Utomo
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 2 (2018): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i2.2278

Abstract

Tujuan dari penelitian ini adalah menguji dan menganalisis pengaruh Independensi dan Kompetensi terhadap Kualitas Audit dan pengaruh Independensi dan Kompetensi terhadap Kualitas Audit oleh Etika Auditor sebagai Variabel Moderasi di Kantor Akuntan Publik (KAP) di Provinsi Kalimantan Timur. Metode pengambilan sampel yang digunakan adalah Simple Random Sampling. Data yang digunakan adalah data primer yang dikumpulkan melalui kuesioner. Kuesioner dibagikan sebanyak 66 kuesioner tetapi hanya 45 kuesioner yang dikembalikan. Analisis yang digunakan dalam menguji hipotesis dengan Partial Least Square (PLS) (SmartPLS Application 3.0). Hasil penelitian menunjukkan bahwa Independensi tidak berpengaruh signifikan terhadap Kualitas Audit, variabel berpengaruh signifikan terhadap Kompetensi Kualitas Audit, variabel interaksi Independensi Auditor dengan Etika Auditor berpengaruh signifikan terhadap Kualitas Audit, dan variabel interaksi Kompetensi Auditor dengan Etika Auditor tidak berpengaruh signifikan. tentang Kualitas Audit
ANALISIS KONTRIBUSI PAJAK DAERAH SERTA PROSPEKNYA TERHADAP PENDAPATAN ASLI DAERAH KOTA SAMARINDA ISMAWATI PUTRI; Cornelius Rantelangi; Raden Priyo Utomo
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 4 (2018): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i4.3235

Abstract

This research aims to determine the contribution of regional tax to regional income for the year 2012 to 2016 and the prospect of regional tax contribution to regional income for the years 2017 to 2021. Type of this research is descriptive research using secondary data sources. Secondary data is using the data target and realization of regional income and regional tax at period of 2012 to 2016. Analytical tools used in this research are the analysis of contributions and time series (single moving averages) analysis. Based on the results of the research indicates that the contribution of regional tax to regional income of the city of Samarinda for 2012 to 2016 is including very good criteria because of the average of contribution is 50% and the result is 57.12%. It also happened at the period of 2017 to 2021, where the prospect of regional tax contribution to regional income of Samarinda contains the very good criteria with an average of contribution is 57.57%. So it can be said that the regional tax is one of the biggest contributors in increasing of regional income of  Samarinda City.
Analisa anggaran perbedaan dan realisasi keuntungan proyek pembangunan partai kantor sekretariat nasdem Yeti Yeti; Hamid Bone; Raden Priyo Utomo
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 2 (2018): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i2.2623

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui perbedaan antara anggaran dan biaya aktual proyek sekretariat Partai Nasdem oleh CV. Athalindo Jaya Samarinda di Samarinda, dan juga menentukan faktor-faktor yang menyebabkan perbedaan antara anggaran dan biaya aktual proyek sekretariat Partai Nasdem oleh CV Athalindo Jaya Samarinda di Samarinda. Alat analisis yang digunakan dalam analisis anggaran adalah vanance yang terjadi dari: 1. Analisis selisih biaya produksi langsung (selisih antara bahan baku dan biaya upah langsung), 2. Analisis selisih biaya overhead proyek. Berdasarkan hasil penelitian dan diskusi, terdeteksi bahwa selisih yang menguntungkan antara anggaran dan biaya aktual dari sekretariat proyek kantor Partai Nasdem pada tahun 2015 sebesar Rp. 124.362.857,21, -, selisih yang menguntungkan dalam efisiensi upah langsung sebesar Rp. 7.762.525,10, - dan selisih biaya overhead proyek sebesar Rp. 697.513,97, -. Namun ketika menggunakan anggaran terpisah dari laba, laba yang diinginkan tidak tercapai. Ini terjadi karena kurangnya fungsi kontrol manajemen, sehingga tidak menghasilkan laba maksimal
Co-Authors ACHMAD FADLI BUDI DERMAWAN An Nisa Anis Rachma Utary ARISKA RATU SUPRABA Cornelius Rantelangi Dwi Fitria Ningsih Dwi Risma Deviyanti Hamid Bone Ibnu Abni Lahaya ISMAWATI PUTRI Laksana Yudha Pratama Nuh Khalif Kamil Putri Hajrina Haolia Rusdiah Iskandar Sri Mintarti Yeti Yeti