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All Journal Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Ekonomi Manajemen Dan Bisnis (JEMB)
Fransiska Simanullang
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Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP HARGA SAHAM PADA PT AKASHA WIRA INTERNASIONAL TBK TAHUN 2016-2023 Aisah Marlina; Fransiska Simanullang; M. Anton Fatoni
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 2 No. 3 (2025): Januari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v2i3.3837

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel profitabilitas dan leverage terhadap harga saham pada PT Akasha Wira Internasional Tbk tahun 2016-2023. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan dan harga saham PT Akasha Wira Internasional Tbk tahun 2016-2023. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil analisis regresi linear berganda menunjukkan nilai koefisien determinasi (R²) sebesar 0,712 atau 71,2%. Hal ini menunjukkan adanya pengaruh secara simultan dari profitabilitas dan leverage terhadap harga saham. Sedangkan sisanya sebesar 28,8% dipengaruhi oleh variabel lain diluar dari penelitian ini. Berdasarkan hasil uji hipotesis menunjukkan bahwa profitabilitas dan leverage secara simultan memiliki pengaruh signifikan terhadap harga saham.
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.
Co-Authors Aisah Marlina M. Anton Fatoni Sairun Simanullang