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Empowering Teenagers from Rahpia Orphanage Through Making Gift Bouquets and Financial Report Training Hantono Hantono; William Tjong; Asen Susanto; Teng Sauh Hwee
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol 7 No 2 (2023): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : Dewan Pimpinan Daerah (DPD) Perkumpulan Dosen Indonesia Semesta (DIS) Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v7i2.754

Abstract

This community service activity aims to provide knowledge, develop creativity, especially in processing paper into beautiful handicrafts, attitudes, abilities (basic skills), imagination, and talent in combining beautiful colors, from the teenagers of the Rahpia Orphanage. This is done in the form of making a gift bouquet. The bouquet marketing process that has been completed and the knowledge of making financial reports in accordance with applicable standards are also taught. The methods used is socialization and training. This is expected to help solve the problems being faced by the caretakers of the Rahpia Orphanage.
Pengaruh Analisis Fundamental Perusahaan Terhadap Return Saham dalam Pasar Modal Indonesia (Studi pada Perusahaan Sektor Industri Konsumsi Tahun 2018-2021) Marco Susanto; Felisia Christin; Catherine Catherine; Ferdinand Napitupulu; Hantono Hantono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i4.1821

Abstract

Penelitian ini bertujuan untuk menguji apakah Laba Akuntansi, Arus Kas, Leverage dan Kebijakan Dividen memiliki pengaruh terhadap Return Saham. Penelitian ini dilakukan pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2018–2021 dengan populasi penelitian sebanyak enam puluh enam (66) perusahaan yang terdaftar di Bursa Efek Indonesia. Teknik Pengambilan sampel menggunakan teknik purposive sampling lalu diperoleh sampel sebanyak tiga puluh lima (35) perusahaan. Data yang digunakan adalah laporan keuangan dari masing–masing perusahaan sampel yang dipublikasikan di www.idx.co.id. Metode penelitian yang digunakan adalah metode deskriptif dan metode analisis regresi linear berganda. Hasil Penelitian menunjukkan bahwa secara parsial Arus Kas, Leverage dan Kebijakan Dividen berpengaruh signifikan terhadap Return Saham sedangkan Laba Akuntansi tidak berpengaruh signifikan terhadap Return Saham. Secara simultan Laba Akuntansi, Arus Kas, Leverage dan Kebijakan Dividen berpengaruh signifikan terhadap Return Saham pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2018-2021.
Pengaruh Due Profesional Care, Time Budget Pressure, Akuntabilitas, Independensi Terhadap Kualitas Audit (Study Empiris Pada Kantor Akuntan Publik Dikota Medan) Cindy Veronika Sihotang; Fina Idria; Sauh Hwee Teng; Hantono Hantono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i4.2388

Abstract

Penelitian ini berfokus untuk mengetahui pengaruh perhatian profesional, waktu, anggaran, tanggung jawab, dan independensi terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di Kota Medan. Data primer riset ini diperoleh melalui survei yang dilaksanakan terhadap auditor KAP Kota Medan, sedangkan jumlah pemeriksa KAP dijadikan sebagai data sekunder. Sebanyak 50 auditor berpartisipasi dalam penelitian ini. Metode pengambilan sampel yang digunakan adalah "purposive sampling" untuk memilih kelompok peserta. Analisis data dilaksanakan dengan memakai software SPSS 25. Para peneliti menemukan bahwasannyasannya auditor dengan due professional care, time budget pressure, akuntabilitas dan independensi yang lebih besar memiliki lebih banyak variabel tersebut. Kualitas Audit juga akan meningkat.  
PENGARUH ETIKA PROFESI, INDEPENDENSI, MOTIVASI, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT DI KAP KOTA MEDAN Romanda Silalahi; Sauh Hwee Teng; Hantono Hantono
Journal Accounting International Mount Hope Vol. 4 No. 2 (2026)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v4i2.1099

Abstract

This study aims to determine the influence of professional ethics, independence, motivation, and auditor experience on audit quality at Public Accounting Firms (KAP) in Medan City. This study uses a quantitative method with a descriptive and verification approach. The data used are primary data obtained through distributing questionnaires to auditors at several KAPs in Medan City. The number of samples in this study was 60 respondents selected using probability sampling techniques. The results of the study indicate that partially professional ethics has a positive and significant effect on audit quality with a significance value of 0.030. Independence also has a positive and significant effect on audit quality with a significance value of 0.041. Auditor motivation has a positive and significant effect on audit quality with a significance value of 0.020. Meanwhile, audit experience has a significant effect on audit quality with a significance value of 0.022. Simultaneously, professional ethics, independence, motivation, and auditor experience have a significant effect on audit quality with an F-value of 19.434 and a significance of 0.000. The Adjusted R1 Squared value of 0.556 indicates that 55.6% of audit quality can be explained by the research variables, while the rest is influenced by other factors outside the research.
Pengaruh Kualitas Audit, Profitabilitas, Opini Audit, Dan Ukuran Perusahaan Terhadap Audit Delay Dengan Pajak Terutang Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Felicia Aurelia; Angela Beatrice; Sauh Hwee Teng; Hantono Hantono
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9902

Abstract

This study aims to analyze the effect of audit quality, profitability, audit opinion, and company size on audit delay, with taxes payable as a moderating variable. The study population includes 14 companies in the pharmaceutical sub-sector during the period 2019-2024, and 8 companies were selected as samples using purposive sampling. Data analysis was conducted using moderation regression. The results show that only profitability has a significant effect on audit delay, while audit quality, audit opinion, company size, and taxes payable do not show a significant effect. Furthermore, the moderation test reveals that taxes payable only strengthen the effect of profitability on audit delay, but do not moderate the relationship between audit quality, audit opinion, and company size with audit delay.