Article Per Year (5 Year)
p-Index From 2020 - 2025
1.259
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN KEUANGAN Jurnal Manajemen Dan Kewirausahaan Mega Aktiva: Jurnal Ekonomi dan Manajemen VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis International Journal of Engagement and Empowerment (IJE2) Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Atestasi : Jurnal Ilmiah Akuntansi
Nurdin, Emillia
Universitas Halu Oleo, Kendari
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : JURNAL AKUNTANSI DAN KEUANGAN

 1 
PENGARUH PENGEMBANGAN KAPASITAS SUMBER DAYA MANUSIA APARATUR PEMERINTAH DAERAH TERHADAP KINERJA PEGAWAI (STUDI PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA KENDARI) Nurdin, Emillia; Wawo, Andi Basru; Julia, Lilis
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (12.7 KB)

Abstract

ABSTRACT            This research has a purpose to know The Effect of Capacity Development of the Regional Government Apparatus Human Resources to Officer Work’s Result on the Regional Finance Manager and Asset in Kendari. The samples in this research are the officers of regional finance and asset inspection institute as much 35 respondents with the sampling is sensus method. The analysis method used is the simple linear regretion analysis aided by the test tool of SPSS Ver.22.00.            The result of this research shows that the development capacity of apparatur human resources of regional government has a significant positive effect to the officer work’s result on the regional Finance Manager and Asset Institute in Kendari. Based on the comparation result know that the count value (3,720) and sig value (0,001) < from α (0,05). The determination coefficient value shows the R Square value amount of 29,4%, in this case shows that the free variable is good enough, while the remain as amount of 70,6% effected by the other variable not researched.Key Words : The Capacity Development of Human Resources, the Work Result of Officers
PERBANDINGAN ANTARA RETURN ON ASSETS (ROA) DENGAN ECONOMIC VALUE ADDED (EVA) DALAM MENILAI KINERJA PERUSAHAAN (Studi pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia) Wawo, Andi Basru; Nurdin, Emillia; Saraswati, Febby Annisa
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.05 KB)

Abstract

This study aimed to compare the financial performance of pharmaceutical companies listed on the Indonesian Stock Exchange by using ROA and EVA. The population in this study is a pharmaceutical company listed on the Indonesia Stock Exchange. A total of five samples were obtained by using purposive sampling. In analyzing the data used is descriptive analysis method.From the calculation of Return on Assets (ROA) shows that five pharmaceutical companies listed on the exchange effect of Indonesia average ROA is positive, while the calculation of Economic Value Added (EVA) shows that five pharmaceutical companies listed on the exchange effect of Indonesia average EVA is positive. The research is based on the calculation of Economic Value Added (EVA) can already be used in the assessment of performance company particularly in assessing the interests of shareholders. Keyword: return on assets, economic value added, performance company
PENGARUH OPINI AUDIT DAN REPUTASI AUDITOR TERHADAP VOLUNTARY AUDITOR SWITCHING (STUDI PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA) Wawo, Andi Basru; Nurdin, Emillia; Yusran, Selfy Dewita
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (12.7 KB)

Abstract

ABSTRACT          This study aims to exam The Influence of Audit Opinion and Auditor Reputation toward to Voluntary Auditor Switching. The population in this study is the Real Estate and Property companies listed at the Indonesia Stock Exchange in 2010 until 2014. There are 39 samples achievemented using purposive sampling method. Analysis The Influence between independent and dependent variables used the multiple linear regression analysis and SPSS version 21.       This study indicated determination coeffiecient result for the Audit Opinion and Auditor Reputation toward to Voluntary Auditor Switching  = 0.113. That’s number have meaning contribution Audit Opini and Auditor Reputation toward to Voluntary Auditor Switching is 11,3% whereas remain  86,7%  achievement from other factors’ contribution.      The result this study indicated that simultaneous according audit opinion and auditor reputation significantly influence toward to voluntary auditor switching. According partial, audit opinion influenced negative significantly toward to voluntary auditor switching. Auditor reputation variable influenced negative significantly toward to voluntary auditor switching. Keywords: Audit Opinion, Auditor Reputatiton, Voluntary Auditor Switching. 
Co-Authors -, Muhalip Anto, La Ode Arifuddin Arifuddin Arnadi Chairunnas Dali, Nasrullah Dharmawati, Tuti Erwin Hadisantoso Fitriaman Hadisantoso, Erwin Hasbuddin, Hasbuddin Julia, Lilis Muhalip, Muhalip Mulyati Akib Mulyati Akib Mulyati Akib, Mulyati Noki, Noki Nur Asni Puteri, Ni Made Aditya Ariani Ramadhan, Andi Muh. Fuad Saraswati, Febby Annisa Sari, Ika Maya Syahrir, Sasmita Nabila Triani, Neks Wawo, Andi Basru Wawo, Andi Basru Yusran, Selfy Dewita