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All Journal Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Adijaya Multidisiplin Mount Hope Global Economic Journal Neraca Manajemen, Akuntansi, dan Ekonomi PENG: Jurnal Ekonomi dan Manajemen Multidisciplinary Indonesian Center Journal
Thezar Fiqih Hidayat Hasibuan
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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THE IMPACT OF PROFESSIONALISM AND COMPETENCE ON AUDITOR PERFORMANCE WITH WORK MOTIVATION AS MODERATION VARIABLES IN PUBLIC ACCOUNTING FIRM MEDAN CITY Shabrina Tri Asti Nasution; Thezar Fiqih Hidayat Hasibuan; Devi Ayu Putri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 4 (2023): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i4.972

Abstract

The accountability of these financial statements will make stakeholders believe in the company's management to provide the best for the company. Financial statement accountability will all stakeholders work together and work hard to develop the company to be bigger, therefore good auditor performance is strongly demanded so that all parties interested in financial reports do not make wrong decisions and policies for their companies. The purpose of this study is to see the impact of professionalism and competence on auditor performance which is moderated by the work motivation. Data collection is done by survey method with questionnaires. The population of this study is the Auditor in Public Accounting Firm Medan City. Primary data is obtained through the spreading of questionnaires. Hypothesis testing in this study used Moderating Regression Analysis. The results of this study indicate that professionalism and competence have a positive and significant effect on auditor performance, and work motivation is a moderating variable that can strengthen the effect of professionalism on auditor performance, but work motivation is not a variable that can moderate the effect of competence on auditor performance.
THE EFFECT OF CURRENT RATIO AND DEBT TO ASSET RATIO ON STOCK RETURN WITH EARNINGS PER SHARE AS A MODERATING VARIABLE Thezar Fiqih Hidayat Hasibuan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2449

Abstract

This study aims to test the effect of Current Ratio (CR), and Debt to Asset Ratio (DAR) on Stock Returns using Earning Per Share as a moderating variable. The objects of this study were 21 mining companies listed on the Indonesia Stock Exchange from 2018-2021. The sample was selected using the purposive sampling method, namely 121 companies. The analysis method used in this study is multiple linear regression analysis with moderating variables. The results of this study indicate that variables X1 and X2 are able to influence Stock Returns, and the Moderation variable is able to strengthen the influence of the independent variable on the dependent variable.
Co-Authors ahmad azmi Anju Dayantisyah Dendry Perdana Putra Derry Alamsyah Lubis Desy Astrid Anindya Devi Ayu Putri Devi Ayu Putri Sirait Elisabeth Elfrida Gultom Fajar Rezeki Ananda Lubis Gretia Lamtiur Oktavia Lumban Gaol Hasbiana Dalimunthe Iskandar Muda Leonardo Minda Muliana Br Sebayang Minda Muliana Sebayang Muhammad Habibie Nuzullina, Sari Pratama Lase, Elfandyka Rana Fathinah Ananda Sabrina Tri Asti Nasution Sagala, Indah Cahya Sambas Ade Kesuma Sartika Siagian, Dewi Septianar Sitorus Silitonga, Millenio Gunawan Sucitra Dewi Vanisa Meifari Vira Fidellia Widia Verawati Widya Angraini