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All Journal Journal of Economics, Business, & Accountancy Ventura SCHOOL EDUCATION JOURNAL PGSD FIP UNIMED EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Emerging Science Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Gondang: Jurnal Seni dan Budaya Jurnal Ilmiah Wahana Akuntansi Owner : Riset dan Jurnal Akuntansi MALIA International Journal of Supply Chain Management JIA (Jurnal Ilmiah Akuntansi) Jurnal Mantik ADIL : Jurnal Hukum Accounting Profession Journal (APAJI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) Journal of Social Science Journal of Community Service and Empowerment Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Al-Hikmah Jurnal AgroSainTa: Widyaiswara Mandiri Membangun Bangsa Journal of Social Responsibility Projects by Higher Education Forum International Journal of Social Service and Research International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Info Sains : Informatika dan Sains International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Prosiding Konferensi Nasional PKM-CSR Gesture: Jurnal Seni Tari Locus Journal of Academic Literature Review Journal of Innovation Research and Knowledge International Journal Of Economics Social And Technology Journal of International Conference Proceedings International Journal of Economics (IJEC) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Journal of Social Science International Journal of Economic, Technology and Social Sciences (Injects) AT-TIJARAH: Journal Islamic Banking and Finance Research Jurnal Pengabdian Kesehatan Masyarakat Mulawarman Jurnal Inovasi Akuntansi JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Jurnal Penelitian Pendidikan Indonesia JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting Jurnal Sains Materi Indonesia Jurnal Standardisasi Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu E-JURNAL AKUNTANSI Mulawarman Nursing Indonesia Journal PESHUM Young Journal of Social Sciences and Humanities Indonesia Economic Journal Sinergi : Jurnal Ilmiah Multidisiplin
Iskandar Muda
Fakultas Ekonomi Dan Bisnis Universitas Sumatera Utara, Indonesia
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Effect of Auditor Ethics, Complexity, Audit Fees, Auditor Motivation, and Time Budget Pressure on Audit Quality for All Members of the Indonesian Institute of Certified Public Accountants Abdul Aziz; Iskandar Muda; Chandra Situmeang
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3519

Abstract

This study aims to determine the effect of auditor ethics, complexity, audit fees, auditor motivation, and time budget pressure on audit quality for All Members of the Indonesian Institute of Certified Public Accountants. This research is a quantitative research with a descriptive approach. The research was carried out in All Members of the Indonesian Institute of Certified Public Accountants who are registered in the 2020 membership. The population of this study were All Members of the Indonesian Institute of Certified Public Accountants as many as 1,450 people. The sample size in this study was 208 Members of the Indonesian Institute of Certified Public Accountants. This research uses structural equation model (SEM) analysis. The results obtained are that auditor ethics has a significant effect on audit quality, complexity has a significant effect on audit quality, audit fees has a significant effect on audit quality, auditor motivation has a significant effect on audit quality, and time budget pressure has a significant effect on audit quality.
Analysis of Factors Affecting Stock Returns with Economic Value Added as Intervening Variables in Property and Real Estate Companies Listed on the Indonesia Stock Exchange Richard Richard; Iskandar Muda; Sirojuzilam Sirojuzilam
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2361

Abstract

This study aims to determine the effect of cash flow, debt to equity ratio (DER), return on assets (ROA), and stock beta on stock returns with economic value added as intervening variables in Property and Real Estate Companies listed on the Indonesia Stock Exchange for the 2010-2020 period. The population used in this study were 65 Property and Real Estate Companies listed on the Indonesia Stock Exchange. The sampling method is by using purposive sampling. Based on the criteria that have been made, the number of samples is 11 companies so that a total of 121 research observations are obtained. Hypothesis testing in this study using regression analysis and to test the significance of the coefficient t test.  The results of this study indicate that: (1)cash flow has a negative and insignificant effect on stock returns, (2)DER has a negative and insignificant effect on stock returns, (3)ROA has a positive and significant effect on stock returns, (4)stock beta has a negative and significant effect on stock returns, (5)cash flow, DER, ROA, and stock beta through economic value added have a significant effect on stock returns.
Effect of Performance-Based Budgeting and Financial Reporting Systems on the Performance Accountability of Bekasi Regency Government Agencies Laura Wahdatul; Iskandar Muda; Keulana Erwin
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2341

Abstract

This study aims to determine and analyze the effect of performance-based budgeting and financial reporting systems on the performance accountability of Bekasi Regency Government Agencies. This study uses a quantitative survey method by distributing questionnaires to the finance department in each regional unit of Bekasi Regency. The population in this study were 38 regional work units of Government Agency Performance Units (SKPD) in Bekasi Regency. Determination of the sample with this study using random sampling method so that a sample of 125 people was obtained where 3 to 4 people were in the finance department in each regional unit in Bekasi Regency. The data were analyzed using descriptive statistical analysis and partial least squares analysis (SEM-PLS) with the smart PLS 3.0 software program. The results of this study indicate that performance-based budgeting has a significant effect on the performance accountability of Bekasi Regency Government Agencies. Financial reporting systems has a significant effect on the performance accountability of Bekasi Regency Government Agencies.
Stock Investment Decision Making Analysis with Price Earning Ratio (PER) and Capital Asset Pricing Model (CAPM) Approaches Rizma Nazriah Hasibuan; Iskandar Muda; Rina br Bukit
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4622

Abstract

The occurrence of the Covid-19 pandemic that hit the whole world including Indonesia in early 2020 resulted in a decline in various sectors, including the stock market where many people were hesitant to invest in stocks. Various industries in Indonesia have been affected by Covid-19 where since early March 2020 there has been a decline in the LQ45 Index because many investors have sold their shares. This study aims to analyze the use of the Price Earning Ratio (PER) and Capital Asset Pricing Model (CAPM) approaches as the basis for making stock investment decisions in companies in the LQ45 Index and compare the accuracy of the Price Earning Ratio (PER) and Capital Asset Pricing Model (CAPM) approaches. This research was conducted on LQ45 Index stocks in the period February 2019 – January 2021. This study has a population of 54 stocks and a sample of 9 stocks. The sampling technique used purposive sampling technique. The results of this study indicate that with the Price Earning Ratio (PER) approach, 2 stocks are in an overvalued condition and 7 stocks are in an undervalued condition overvalued condition and 6 efficient shares or company shares that are in undervalued condition. Based on the use of the Mean Absolute Deviation (MAD) method, the results show that the MAD CAPM value is smaller than the MAD PER value (0.011 < 0, 077) which means that the CAPM method is more accurate than the Price Earning Ratio (PER) approach as the basis for making stock investment decisions. Thus, the CAPM method can be used by investors as a basis for making investment decisions to get maximum returns and minimize risk during the Covid-19 pandemic.
Co-Authors , Rahima Br Purba Abd Latip Abdillah Arif Nasution Abdillah Iskandar Abdul Aziz Ade Elsa Betavia Ade Khadijatul Z. Hrp Adina S Sembiring Ady Putra Sinambela Agus Christian Hutagalung Ahmad Qorib Ahmad Sanusi Alexander L. Elyakov Alexander N. Semin Alexandro Munthe Amlys Syahputra Silalahi Andre Pranata S. Depari Andri Soemitra Andri Soemitra Andri Soemitra Andri Zainal Andrini Akbar Angelina O. Zekiy Anggi Pratama Annisa Rizki Pratiwi Anriza Witi Nasution Ari Irawan Arifuddin Maulana Arini Arini Asmaul Husna Atika Amalia Sholikhah Aynil Ajijar Hamdani Ayu Teresia Hutauruk Azhar Maksum Azizul Kholis Azizul Kholis Azwar Manaf azzahra, an suci Azzakia, Alvira Rizky Bahtiar Bahtiar Barus, Okky Putra Bonifasius Hamonangan Tambunan Budi Anshari Nasution Calista Chandra Cherin Mahulae Chilwin Chilwin Chilwin Cicilya Evangelista Yunani Purba Denny Irawan Dessy Lora Dearni Damanik Dilinar Adlin Dito Aditia Darma Nasution Dwi Faradiba Siregar Ebigel Damesui Tampubolon Eliyah Acantha Manapa Sampetoding Endang Sulistya Rini Enrich Van Bosar Sitorus Ericson Chandra ERLINA Erlina Erlina Erlina Erlina Erlina Erlina Erna Fitriyawati Esa Setiana Evgeniy V. Kostyrin Fadlan Alkindi Faisal Faisal Umardani Hasibuan Fanny Metungku Firman Syarif Firmansyah Gabriela CM Sormin Geby Citra Ananda Hade Chandra Batubara Haervi Yunira Halomoan Sihombing Haryono Umar Hasibuan, Renika Hastati, Sri Henny Purnama Dewi Heri Enjang Syahputra Ibnu Affan Inggrid Lidya Panjaitan Irawan Irawan Irwan Santosa Irwansyah Irwansyah Isfenti Sadalia Januar Samuelson Gea Jhon Boris Clinton Saragih Joy Renta Oktavia Hutauruk Jumadil Saputra Junawan Junawan Kayyisa Fahani Keulana Erwin Khaira Amalia Fachrudin Khumaidi Ku Halim Bin Ku Ariffin Laia, Klara Srikandi Laura Wahdatul Lihar Marandra Lukmanul Hakim Siregar M. Irsan Nasution M. Satrya Mutthaqin Mamfalutin Mamfalutin Mamonto, Iip Purwantini Jeane Marina I. Ivleva Marina V. Vasiljeva Marnangkok Butarbutar Martatini Sumiati Lawolo Martozet Martozet Miroharjo, Didik Muflihul Fadhil Muhammad Arfan Harahap Muhammad Haykal Muhammad Rifky Santoso Muhammad Salman Muhammad Salman Muhyarsyah, Muhyarsyah Munjayanah Dwi Harviah Nabilla Dwi Agintha Nadezhda N. Semenova Nadjib Nadjib Naibaho, Jahoras Victor Natalia V. Ruban-Lazareva Natasya Octaverina Nico Gilbert Nathaniel Siagian Nikolay V. Kuznetsov Nurhaflah Soraya Nurhayati Nurhayati Nurmala Nurwani - Oddy Sinaga Ovami, Debbi Chyntia Pangaribuan, Jefri Junifer Prasetya Putra Bangsa Putra, Yunanda Eka Putri Tunggal Dewi Putri Utami Rahma Sari Harahap Rahmad Cahyadi Rahmadansyah Saragih Rahmat Rahmat Azahar Siregar Rahmat Daim Harahap Raja Palti Tambunan Rani Febri Yani Raya Puspita Sari Hasibuan Reni Ria Armayani Restauli Simarmata Richard Richard Ricky Ricky Ricky Rina Br. Bukit Rina Bukit Rina Bukit Rindi Andika Riva Ubar Harahap Rizma Nazriah Hasibuan Rizma Nazriah Hasibuan Roy Satria O. Sunggu Rujiman Sabrina Jovanka Sabrina Jovanka Saidan Sany Lubis Salman Farisi Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kusuma Sambas Ade Kusuma Santi Arafah Saparuddin Siregar Saragih, Fitriani Sari Mega Florensia Simanungkalit Shendy Dennison Shendy Dennison Siddiqiyah, Arofatus Sirojuzilam Sirojuzilam Hasyim Situmeang, Chandra Sovia Irawaty Sihombing Stephanie Olivia br. Sihaloho Sugianto Sugianto Sugianto Sugianto Syafrizal Helmi Syahrun, Syahrun Tedi Hermansyah Tengku Eka Susilawaty Tengku Ezy Andika Tesalonika Putri Bagus Novitaloka Thezar Fiqih Hidayat Hasibuan Timbul M. Panjaitan Tri Pamungkas, Ferdy Tuti Rahayu Uyuni Widiastuti Vadim V. Ponkratov Vanisa Meifari Windhatria, Inna Yoserizal Yudhistira A. Pratama Yuniati Yusrizal Yusrizal Yusrizal Yusrizal Zuhandi Zul Azmi Zulia Hanum Zulkarnaen Zulkarnaen Zulkarnain Zulkarnain Zulkarnain