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All Journal Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Accounting and Business Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING VARIA HUKUM: Jurnal Forum Studi Hukum dan Kemasyarakatan GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Nasional Holistic Science Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Research in Social Science and Humanities Akuntansi Prima Indo-MathEdu Intellectuals Journal Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Takuana: Jurnal Pendidikan, Sains, dan Humaniora The International Conference on Education, Social Sciences and Technology (ICESST) International Conference on Sciences Development and Technology Proceedings of The International Conference on Business and Economics International Journal of Integrative Sciences International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Journal of Management, Economic, and Accounting Blantika : Multidisciplinary Journal Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu International Journal of Management, Economic and Accounting
M. Irsan Nasution
Universitas Pembangunan Panca Budi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management 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 Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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PENGARUH EARNING PER SHARE (EPS), RETURN ON ASSET (ROA), CURRENT RATIO (CR), PRICE BOOK VALUE (PBV) TERHADAP HARGA SAHAM (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR PADA LQ45 DI BURSA EFEK INDONESIA (BEI)) Rindu, Rindu Joshua Parulian Nainggolan; H. Manao, Stephen Cornelius; Sinuraya, Bella Ristha Sinuraya; Nasution, M Irsan
Akuntansi Prima Vol. 6 No. 2 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i2.5655

Abstract

This research aims to test and explain the partial and dominant influence of Earning Per Share (EPS), Return On Assets (ROA), Current Raio (CR), Price Book Value (PBV) on the share prices of companies listed on LQ45 on the Indonesia Stock Exchange (IDX). The analytical method used in this research is a quantitative method by testing classical assumptions and statistical analysis, namely multiple linear regression analysis. The sampling method used was purposive sampling. The variables in this research consist of EPS, ROA, CR and PBV as independent variables, and share price as the dependent variable with a total sample of 60 from 30 companies. The results of the analysis show that EPS and ROA have a significant effect on share prices. while CR and PBV do not have a significant effect on stock returns. For further research, it is hoped that other research variables can be added, for example Net Profit Margin (NPM), Debt to Equity Ratio (DER) or Price Earning Ratio (PER).
The Effect of Effectiveness Ratio, Efficiency Ratio, Harmony Ratio and Financial Growth Ratio Region Towards Financial Performance Medan City Government and Tebing Tinggi City Ismayani; Nasution, M. Irsan; Maisyarah, Renny
International Journal of Integrative Sciences Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v3i11.12572

Abstract

The Regional Revenue and Expenditure Budget (APBD) is a key policy tool used by local governments to support operational activities and regional development. The ability to manage the APBD reflects the local government's capacity to meet the financing needs. This study aims to analyze the partial and simultaneous effects of regional financial performance, effectiveness ratio, efficiency ratio, harmony ratio, and growth ratio on the level of regional independence in the City Government of Medan and Tebing Tinggi. The research adopts a descriptive quantitative approach with testing through multiple linear regression analysis, utilizing secondary data obtained from the official website www.djpk.kemenkeu.go.id. The findings show that, in a partial analysis, the effectiveness ratio (X1), efficiency ratio (X2), harmony ratio (X3), and growth ratio (X4) have a significant impact on the regional financial performance, with each having a significance value of 0.00 (< 0.05). However, when analyzed simultaneously, these four variables do not significantly influence the regional independence ratio. This study, conducted over the period from 2019 to 2023 with a 95.5% confidence level, is expected to serve as a reference for local governments to enhance the effectiveness and efficiency of financial management in the future
LITERATUR REVIEW TENTANG ETIKA PROFESI AUDITOR INTERNAL DAN DAMPAKNYA TERHADAP KUALITAS AUDIT Irsan Nasution, Muhammad; Yulisfan, Yulisfan
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 11 (2024): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i11.2024.4826-4838

Abstract

Etika profesi auditor internal memainkan peran penting dalam menjaga integritas, objektivitas, dan kredibilitas laporan audit. Penelitian ini bertujuan untuk melakukan tinjauan literatur mengenai etika profesi auditor internal serta dampaknya terhadap kualitas audit. Dengan pendekatan literatur review, penelitian ini mengeksplorasi teori-teori dan penelitian terdahulu yang membahas prinsip etika auditor seperti integritas, kerahasiaan, kompetensi, dan independensi. Kajian ini juga meneliti faktor-faktor yang berpotensi mengganggu standar etika profesi, seperti tekanan organisasi, konflik kepentingan, dan pengaruh eksternal, yang dapat menurunkan kualitas audit. Temuan penelitian ini menunjukkan bahwa penerapan etika yang tinggi secara konsisten dapat memperkuat kualitas audit, meningkatkan kepercayaan pengguna laporan keuangan, dan membantu auditor dalam mengidentifikasi serta melaporkan temuan audit yang objektif. Di sisi lain, pelanggaran etika terbukti memperburuk kualitas audit, mengurangi kredibilitas auditor, dan menimbulkan risiko bagi organisasi. Kajian ini menyimpulkan bahwa organisasi perlu memperkuat kode etik, program pelatihan, serta pengawasan internal untuk memastikan auditor internal berpegang pada standar etika yang tinggi, sehingga kualitas audit dapat terjaga.
Dilema Audit Kinerja: Antara Pengawasan Seremonial dan Perbaikan Nyata Nasution, M. Irsan; Faridani, Mutia Riska
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 4 No. 3 (2025): Takuana (October-December)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v4i3.235

Abstract

This study investigates the dilemma of performance auditing in Indonesia’s public sector through a systematic review of 30 articles published from 2015–2024 using the PRISMA 2020 protocol. Findings show that audits remain largely ceremonial, indicated by a low recommendation implementation rate averaging 12% and the use of audit results for political legitimacy rather than substantive improvement. Analyses of the New Capital City (IKN) project and COVID-19 social assistance reveal that major findings by the Audit Board of Indonesia (BPK) in 2022–2023 were followed mostly by administrative corrections instead of structural reforms. Key barriers include political costs, limited auditor capacity, and weak follow-up monitoring. Evidence from Central Java shows that participatory audits can raise implementation rates by up to 40% through greater horizontal accountability. This study introduces the concept of “political ceremonialism” and recommends stronger monitoring units, integrated e-audit systems, outcome-based competencies, and improved sanctions.
THE INFLUENCE OF INTERNAL CONTROL SYSTEM AND SERVICE QUALITY ON GOOD UNIVERSITY GOVERNANCE, MODERATED BY ORGANIZATION CULTURE Novi Faurini; Nasution, M. Irsan; Maisyarah, Renny
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.9430

Abstract

This study aims to examine the extent to which the Internal Control System (ICS) and Service Quality influence the implementation of Good University Governance (GUG), with Organizational Culture acting as a variable that strengthens these relationships at LP3I Banda Aceh. The research employed a quantitative approach through the distribution of questionnaires to lecturers and staff. The processed data, analyzed through multiple linear and moderated regression approaches (MRA), indicate that strengthening the Internal Control System (ICS) contributes positively and significantly to improving the implementation of Good University Governance (GUG), whereas Service Quality shows no significant impact. Organizational Culture also exerts a positive influence on GUG but does not moderate the relationships between the Internal Control System or Service Quality and GUG. These results emphasize that reinforcing internal control mechanisms and fostering a healthy organizational culture are key factors in achieving accountable and transparent university governance. Meanwhile, service quality plays a greater role in enhancing stakeholder satisfaction rather than directly influencing governance practices. This study contributes to higher education management by highlighting the importance of strengthening internal control effectiveness and cultivating organizational culture as fundamental pillars in building governance systems that uphold accountability, transparency, and sustainability
The Effect Of Accounting System Effectiveness And Accountant Expertise On The Quality Of Financial Reports With The Use Of Accurate Software As A Moderating Variable At Pt Global Danapati Niaga (Blibli Omg) Chairunisa, Tengku Sheila; Maisyarah, Renny; Nasution, M. Irsan
Journal of Research in Social Science and Humanities Vol 6, No 1 (2026): March 2026
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v6i1.574

Abstract

This study aims to analyze the effect of accounting system effectiveness and accountant competence on the quality of financial reports, as well as to test the role of Accurate software as a moderating variable at PT Global Danapati Niaga (Blibli OMG). The research method uses a survey-based quantitative approach, with data processing through multiple linear regression and Moderated Regression Analysis (MRA). The results show that accounting system effectiveness is proven to contribute positively and significantly to the quality of financial reports, indicated by a coefficient of 0.29 with a significance of 0.000. Accountant competence also has a positive and significant effect, with a coefficient of 0.34 and a significance of 0.000. These findings strengthen that system capabilities and human resource expertise are the main foundations in producing quality reports. Moderation analysis reveals that Accurate software is also able to strengthen the relationship between accounting system effectiveness and accountant competence with the quality of financial reports. This is reflected in the significance value of the X1×Z interaction of 0.007 and X2×Z of 0.006. Simultaneously, the research model remains valid and significant (F = 6.234; p = 0.006), confirming that both independent variables are important determinants in improving the quality of financial reporting. Overall, this study emphasizes that companies need to prioritize strengthening accounting systems and developing accountant competencies as key strategies in improving the quality of financial reporting. Meanwhile, the use of Accurate software is more appropriately positioned as an operational support tool, rather than as a factor capable of strengthening the relationship between the main research variables.
Analysis of Liquidity, Solvency, and Profitability Ratios to Assess Financial Performance at PT. Garuda Indonesia (Persero), Tbk Yohana Chelsea T. Hebber; M. Irsan Nasution; Handriyani Dwilita
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10963

Abstract

This study aims to analyze the financial performance of PT Garuda Indonesia (Persero) Tbk for the 2019–2024 period using liquidity, solvency, and profitability ratios. The research method used is descriptive quantitative with secondary data in the form of annual financial reports. The results show that Garuda Indonesia's financial performance during this period is classified as unhealthy. Liquidity ratios (Current Ratio and Quick Ratio) are consistently below industry standards, indicating the company's inability to meet short-term obligations. Solvency ratios (Debt to Asset Ratio and Debt to Equity Ratio) are also in the poor category, indicating the company's high dependence on debt funding and an unbalanced capital structure. Meanwhile, profitability ratios (Net Profit Margin, Return on Investment, and Return on Equity) have fluctuated significantly, with averages far below industry standards, except in 2022, which showed a brief recovery. It is concluded that PT Garuda Indonesia is experiencing serious financial pressure. Therefore, it is recommended that the company implement operational efficiency, debt restructuring, and asset optimization to improve liquidity, solvency, and profitability.
The Effect of Accounting System Effectiveness and Accountant Expertise on The Quality of Financial Reports with the Use of Accurate Software as a Moderating Variable at PT Global Danapati Niaga (Blibli OMG) Tengku Sheila Chairunisa; Renny Maisyarah; M. Irsan Nasution
Journal of Research in Social Science and Humanities Vol 5, No 3 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.529

Abstract

This study aims to analyze the effect of accounting system effectiveness and accountant competence on the quality of financial reports, as well as to test the role of Accurate software as a moderating variable at PT Global Danapati Niaga (Blibli OMG). The research method uses a survey-based quantitative approach, with data processing through multiple linear regression and Moderated Regression Analysis (MRA). The results show that accounting system effectiveness is proven to contribute positively and significantly to the quality of financial reports, indicated by a coefficient of 0.29 with a significance of 0.000. Accountant competence also has a positive and significant effect, with a coefficient of 0.34 and a significance of 0.000. These findings strengthen that system capabilities and human resource expertise are the main foundations in producing quality reports. Moderation analysis reveals that Accurate software is also able to strengthen the relationship between accounting system effectiveness and accountant competence with the quality of financial reports. This is reflected in the significance value of the X1×Z interaction of 0.007 and X2×Z of 0.006. Simultaneously, the research model remains valid and significant (F = 6.234; p = 0.006), confirming that both independent variables are important determinants in improving the quality of financial reporting. Overall, this study emphasizes that companies need to prioritize strengthening accounting systems and developing accountant competencies as key strategies in improving the quality of financial reporting. Meanwhile, the use of Accurate software is more appropriately positioned as an operational support tool, rather than as a factor capable of strengthening the relationship between the main research variables.
Pengaruh Kompetensi Auditor & Skeptisisme Profesional terhadap Deteksi Fraud Dimoderasi oleh Red Flags Auditor (Studi pada Auditor BPKP Provinsi Sumatera Utara) Hasibuan, Akhiril Akbar; Nasution, M. Irsan; Maisyarah, Renny
Blantika: Multidisciplinary Journal Vol. 4 No. 4 (2026): Blantika: Multidisciplinary Jornal
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v4i4.489

Abstract

Penelitian ini bertujuan untuk menganalisis secara komprehensif pengaruh kompetensi auditor dan skeptisisme profesional terhadap kemampuan auditor dalam mendeteksi fraud, dengan red flags auditor sebagai variabel moderasi. Kompetensi auditor dipahami sebagai kombinasi pengetahuan, keterampilan, dan pengalaman yang dimiliki auditor dalam melaksanakan tugas pemeriksaan, sedangkan skeptisisme profesional merefleksikan sikap kewaspadaan dan keraguan profesional terhadap kemungkinan adanya salah saji atau kecurangan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang melibatkan 60 auditor pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Sumatera Utara sebagai responden. Data yang diperoleh dianalisis menggunakan Moderating Regression Analysis (MRA) untuk menguji pengaruh langsung maupun peran moderasi red flags auditor. Hasil pengujian baik secara parsial maupun simultan menunjukkan bahwa kompetensi auditor dan skeptisisme profesional berpengaruh positif dan signifikan terhadap deteksi fraud. Selain itu, red flags auditor terbukti mampu memperkuat pengaruh kompetensi auditor dan skeptisisme profesional terhadap deteksi fraud, sehingga meningkatkan efektivitas proses pengawasan. Seluruh hipotesis yang diajukan dalam penelitian ini dinyatakan diterima. Kebaruan penelitian ini terletak pada pengujian red flags auditor sebagai variabel moderasi dalam konteks pengawasan internal pemerintah daerah, yang masih relatif terbatas dalam kajian empiris akuntansi sektor publik.
The Effect of Cash Flow and Receivables Turnover on Liquidity with Profitability as an Intervening Variable in Basic Material Companies Listed on the IDX in 2022–2024 Arasta, M. Diaz; Purba, Rahima Br; Nasution, M. Irsan
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1247

Abstract

The results show that cash flow significantly affects liquidity, while receivable turnover has a significant/insignificant effect (to be finalized once statistical results are inserted). Simultaneously, both variables affect liquidity. Profitability is found to either mediate or not mediate the relationship depending on the final test results. These findings highlight the importance of effective cash flow management and receivable collection in maintaining corporate liquidity.
Co-Authors , Rahima Br Purba Ahmad Braja Wahyu Arasta, M. Diaz Aris Setiono, Aris Aryasta, Muhammad Irza Aulia, Cinta Nikita Chairunisa, Tengku Sheila Darwin Darwin ERLINA Faridani, Mutia Riska Fhellicia Fhellicia Fitri Yani Panggabean Frasiska, Dea Girsang, Elysia Fianni H. Manao, Stephen Cornelius Handriyani Dwilita Hasibuan, Akhiril Akbar Iskandar Muda Ismayani Khairani, Nia Azania Namira Ufrida Rahmi Novi Faurini Philips Renaldy Renaldy Purba, Vebby Anggraeni Novita Sari Puspita, Della Renny Maisyarah Rindu, Rindu Joshua Parulian Nainggolan SAFITRI, ARISKA Sari, Inda Novita Sinuraya, Bella Ristha Sinuraya Sitanggang, Juninetenth Keeply F Tengku Sheila Chairunisa Tia Novira Sucipto Wan Fachruddin Wardani, Rizka Maisti Yohana Chelsea T. Hebber Yulisfan Zulkarnain