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All Journal Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Akuntan Publik
Sairun Simanullang
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Economics, Econometrics & Finance Environmental Science

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PENGARUH LABA BERSIH, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN PADA PT. HEXINDO ADIPERKASA, TBK TAHUN 2012-2021 Kina Kogoya; Sairun Simanullang; Imelda Barus
Jurnal Akuntansi dan Manajemen Bisnis Vol. 3 No. 3 (2023): Desember: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v3i3.1150

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh laba bersih, aruskas dan ukuran perusahaan terhadap kebijakan dividen pada PT. Hexindo Adiperkasa Tbk Tahun 2012-2021 secara parsial maupun secara simultan penelitian ini menggunakan metode kuantitatif dan menggunakan sumber berupa data sekunder populasi dalam penelitian ini adalah laporan keungan seperti laporan laba rugi laporan arus kas selama 10 tahun PT.Hexindo Adiperkasa Tbk penelitian ini menggunakan teknik analisis data yang terdiri uji statistik deskriptif,uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis pada spss versi 28 hasil penelitian ini membuktikan bahwa secara parsial adanya pengaruh signifikan laba bersih terhadap kebijakan, arus kas berpengaruh positif dan signifikan terhadap kebijakan dividen, dan ukuran perusahaan tidak memiliki hubungan kebijakan dividen.
PENGARUH PROFESIONALISME AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI JAKARTA SELATAN Marsha Amelia Maulida; Sairun Simanullang; Desyi Erawati
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 14 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v14i11.10878

Abstract

This research aims to examine the influence of Auditor Professionalism and Auditor Competence on audit quality at the Public Accounting Firm in South Jakarta, data obtained from each KAP in South Jakarta with 70 auditor respondents. The author uses a quantitative approach to answer these problems using primary data in the form of a questionnaire, based on the results of SPSS V.25 testing, the influence of professionalism and competence simultaneously affects audit quality at public accounting firms in South Jakarta. This is indicated by the value of the dependent variable Audit Quality is simultaneously influenced by the independent variables in this study, namely Auditor Professionalism and Auditor Competence. In this study, the results of data analysis obtained R Square (R2) of 0.817 or 81.7%, where Audit Quality at the Public Accounting Firm in South Jakarta is influenced by Professionalism and Competence, the rest is influenced by other variables not included in this study. Penelitian ini bertujuan untuk menguji pengaruh Profesionalisme Auditor dan Kompetensi Auditor terhadap kualitas audit pada Kantor Akuntan Publik di Jakarta Selatan, data yang diperoleh dari masing – masing KAP di Jakarta Selatan dengan 70 responden auditor. Penulis menggunakan pendekatan kuantitatif untuk menjawab permasalahan tersebut menggunakan data primer dalam bentuk kuesioner, Berdasarkan hasil pengujian SPSS V.25 Pengaruh Profesionalisme dan Kompetensi secara silmultan berpengaruh terhadap Kualitas Audit pada Kantor Akuntan Publik di Jakarta Selatan. Hal ini ditunjukan dengan nilai variabel dependen Kualitas Audit secara simultan dipengaruhi oleh variabel independent dalam penelitian ini yaitu Profesionalisme Auditor dan Kompetensi Auditor. Pada penelitian ini, hasil analisis data diperoleh R Square (R2) sebesar 0,817 atau 81,7% yang dimana Kualitas Audit pada Kantor Akuntan Publik di Jakarta Selatan dipengaruhi oleh Profesionalisme dan Kompetensi, sisanya dipengaruhi oleh variabel lain yang tidak termasuk kedalam penelitian ini.
Pengaruh Pengalaman Auditor dan Profesionalisme Auditor terhadap Pendeteksian Kecurangan Audit Sairun Simanullang; Fransiska Simanullang
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1478

Abstract

This study aims to analyze the influence of auditor experience and professionalism on the ability to detect audit conditions in Public Accounting Firms (KAP) in South Jakarta. The background of this study is based on the important role of auditors in ensuring the integrity of financial statements and preventing financial practices that can harm various parties, including investors, shareholders, and regulators. In an increasingly complex business world, layout practices are increasingly difficult to detect without adequate professional skills. Therefore, factors such as auditor experience and professionalism are crucial in supporting audit quality. This study used a survey method with a questionnaire instrument distributed to auditors working at several KAPs in the study area. The collected data were analyzed using Statistical Package for the Social Sciences (SPSS) software to test the proposed hypotheses. The results showed that auditor experience significantly influenced the ability to detect audit conditions, indicating that the greater the auditor's work experience, the sharper their ability to identify indications of conditions. In addition, auditor professionalism was also proven to have a positive effect on the detection of audit conditions. Aspects such as responsibility, objectivity, competence, and commitment to professional ethics are important foundations for an effective and independent audit process. These findings indicate that integrity, responsibility, and adherence to professional standards are important factors supporting audit effectiveness. This research is expected to serve as a reference for public accounting firms (KAPs) in improving audit quality through competency development, ongoing training, and upholding auditor professional ethics in the workplace. This study also recommends the need for ongoing training to increase auditor sensitivity to increasingly complex conditions.
Pengaruh Perputaran Total Aktiva dan Debt To Equity Ratio (DER) terhadap Return On Asset (ROA) PT Indofood Sukses Makmur Tahun 2010 – 2023 Novia Andriyani; Ida Harahap; Sairun Simanullang
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 1 (2026): Februari: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i1.2134

Abstract

This research aims to see the effect of Total Asset Turnover and Debt To Equity Ratio (DER) on Return On Assets (ROA) at PT Indofood Sukses Makmur Tbk which is listed on the BEI in 2010 - 2023. The data used in this research is data secondary in the form of the annual financial report of the company under study. This research uses quantitative data and the data source used is secondary data with an analysis method using multiple linear regression methods with data processing using SPSS v.25. The results of hypothesis testing (T Test) partially state that the Total Asset Turnover variable does not have a significant and positive influence on Return On Assets (ROA) and the Debt To Equity Ratio (DER) variable has a significant and negative influence on Return On Assets (ROA). Simultaneous F Test results of the Total Asset Turnover and Debt To Equity Ratio (DER) variables show a significant influence between Total Asset Turnover and Debt To Equity Ratio (DER) on Return On Assets (ROA).
Pengaruh Pengendalian Internal dan Independensi Auditor terhadap Pencegahan Kecurangan (Fraud) pada Kantor Akuntan Publik di Jakarta Selatan Prima Dolorosa Seran; Sairun Simanullang; Desyi Erawati
Jurnal Akuntan Publik Vol. 2 No. 4 (2024): Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i4.4530

Abstract

This study aims to determine the magnitude of the influence of Internal Control and Auditor Independence on Fraud Prevention at Public Accounting Firms in South Jakarta. This study uses a quantitative research method. The data source used is primary data. Data collection techniques in the form of questionnaires. The sample collection method in this study is non-probability sampling. There are 70 respondents consisting of 9 public accounting firms in South Jakarta. The results of the study show that the calculated t value is greater than the t table value of 3.778> 1.667, meaning that Ho is rejected and Ha is accepted. This means that the Internal Control variable (X1) significantly influences Fraud Prevention (Y). Based on the calculated t value greater than the t table value (4.126> 1.667), meaning that Ho is rejected and Ha is accepted. This means that the Auditor Independence variable (X2) significantly influences Fraud Prevention (Y). From the calculation results with SPSS 25.0, it was found that the coefficient of determination (Adjusted R Square) was 0.723. This indicates that the Internal Control Variable Auditor Independence Variable affects the Fraud Prevention Variable by 72.3% and the remaining 27.7% is explained by other factors (other variables) that were not examined in this study.
Co-Authors Desyi Erawati Fransiska Simanullang Ida Harahap Imelda Barus Kina Kogoya Marsha Amelia Maulida Novia Andriyani Prima Dolorosa Seran