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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JURNAL PENDIDIKAN TAMBUSAI Kajian Akuntansi Accounting and Business Journal JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Innovative: Journal Of Social Science Research Jurnal Ekonomi Manajemen Akuntansi Jurnal Kewirausahaan Bukit Pengharapan Journal Accounting International Mount Hope Journal of Management and Economics Research
Listiorini
Universitas Harapan Medan
Aerospace Engineering Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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PENGARUH KOMPETENSI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDIT SEBAGAI VARIABEL MODERASI Cahya, Dewi Etika; Listiorini, Listiorini; Azhar, M. Karya Satya
Jurnal Kewirausahaan Bukit Pengharapan Vol. 4 No. 2 (2024): Periode November
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v4i2.504

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi dan profesionalisme terhadap kualitas audit dengan etika audit sebagai variabel moderasi pada Kantor Akuntan Publik di Kota Medan. Metode pemilihan sampel yang digunakan adalah non probability sampling. Total populasi pada penelitian ini sebanyak 24 Kantor Akuntan Publik dengan perolehan sampel sebanyak 5 Kantor Akuntan Publik yang terdiri 44 auditor. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis moderasi. Hasil pengujian pada penelitian ini menunjukkan bahwa secara bersama-sama kompetensi dan profesionalisme berpengaruh terhadap kualitas audit. Secara parsial, kompetensi dan profesionalisme berpengaruh terhadap kualitas audit. Analisis moderasi menunjukkan bahwa etika audit mampu memoderasi pengaruh kompetensi dan profesionalisme terhadap kualitas audit.
PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN KAS TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Rangkuti, Rara Beby Fahira; Listiorini, Listiorini; Azhar, Karya Satya
Journal Accounting International Mount Hope Vol. 3 No. 2 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i2.710

Abstract

The purpose of this study was to determine how working capital turnover and cash turnover affect firm value in manufacturing companies listed on the Indonesia Stock Exchange, using profitability as a moderating variable. This type of research is quantitative and associative. The population used in this study are manufacturing companies listed in 2018-2023 on the Indonesia Stock Exchange (IDX). With 58 organizations selected for six years of observation, the sampling technique used purposive sampling, resulting in a total of 206 observations. The findings of this study indicate that the value of a company is not significantly affected by working capital turnover and cash turnover. For manufacturing companies listed on the Indonesia Stock Exchange, profitability can reduce the impact of working capital turnover on firm value between 2018 and 2023.
Pengaruh Profitabilitas, Likuiditas dan Leverage Terhadap Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi pada Perusahaan Jasa Kontruksi Dan Bangunan Yang Terdaftar Di Bei Periode 2013-2022 Afwan Habib; Desi Ika; Listiorini, Listiorini
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1518

Abstract

This research aims to see the impact of profitability, liquidity, leverage on profit growth with company size as a moderating variable. The population in this study is all Construction an Building Service Companies listed on the Indonesia Stock Exchange for the 2013-2022. The sampling method uses purposive sampling with a sample of 8 companies with 10 years of observation with a total of 80 observation data. This research data analysis method uses descriptive statistical analysis and a residual test approach in testing moderating variables. The research results state that profitability (tcount 3,764 > ttable 2,01290), liquidity (tcount 3,029 > ttable 2,01290) and leverage (tcount 4,026 > ttable 2,01290) have a positive and significant effect on profit growth. Company size is able to moderate the influence of profitability, liquidity and leverage on profit growth.
Pengaruh Likuiditas, Profitabilitas dan Audit Tenure Terhadap Opini Audit Going Concern Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Simatupang, Riqqah Hasanah; Listiorini, Listiorini
Journal of Management and Economics Research Vol 2 No 1 (2023): December 2023
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v2i1.126

Abstract

This study aims to determine the effect of liquidity, profitability, solvency and audit tenure on going concern audit opinions with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The type of research used in this research is associative with a quantitative approach method. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period which amounted by 181 companies, the sampling method used was purposive sample, with a total sample of 100 companies. The data analysis technique used is logistic regression analysis with statistical data processing using SPSS version 20.0 data processing application. The results of this study indicate that liquidity, profitability and audit tenure have no effect on going concern audit opinions. Firm size is able to moderate the relationship between the influence of liquidity on going concern audit opinions, but firm size is not able to moderate the relationship between the effect of profitability, audit tenure on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange (IDX).
PENGARUH KEPEMILIKAN MANAJERIAL, STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING (STUDI PADA PERUSAHAAN SEKTOR PROPERTY & REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2019-2023) Lestari, Bunga Indah; Nurmadi, Ruswan; Listiorini, Listiorini
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.21062

Abstract

Penelitian ini bertujuan untuk mengetahui kepemilikan manajerial, struktur modal, dan profitabilitas terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi pada perusahaan property & real estate yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2023. Metode pemilihan sampel yang digunakan adalah purposive sampling. Total pengamatan pada penelitian ini sebanyak 55 sampel dengan 5 tahun pengamatan terdiri dari 11 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis moderasi menggunakan Moderated Regression Analysis. Hasil pengujian penelitian ini menunjukkan bahwa kepemilikan manajerial, struktur modal, dan profitabilitas secara simultan atau bersama – sama berpengaruh terhadap nilai perusahaan. Secara parsial, kepemilikan manajerial dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan struktur modal tidak berpengaruh terhadap nilai perusahaan. Kebijakan dividen mampu memoderasi serta memperkuat pengaruh kepemilikan manajerial dan profitabilitas terhadap nilai perusahaan. Kebijakan dividen tidak mampu memoderasi pengaruh struktur modal terhadap nilai perusahaan.
Determinasi Kualitas Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023 Erista Marpaung; Listiorini Listiorini
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 2 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i2.324

Abstract

This study aims to analyze the effect of profit growth, liquidity, and Leverage on profit quality with company size as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This research is based on the importance of profit quality as an indicator of real financial performance, as well as the phenomenon of profit management practices that can reduce the quality of financial information. The research method used was quantitative with a causal and associative approach, using secondary data from the financial statements of 65 manufacturing companies over five years. Data analysis techniques include multiple linear regression analysis and moderated regression analysis (MRA) with the help of SPSS software. The results show that profit growth, liquidity, and Leverage have a significant negative effect on the quality of profit. This indicates that the increase in these three variables tends to decrease the quality of profits, which is likely due to profit management practices to maintain the company's financial image. In addition, company size is not able to moderate the relationship between profit growth, liquidity, and Leverage to profit quality. These findings imply that the scale of the company does not affect the strength of the relationship between these variables and the quality of profits. This research makes a theoretical contribution in enriching the accounting literature regarding the factors that affect the quality of profits and the role of company size. Practically, the results of the research can be a reference for company management and investors in improving the transparency and quality of financial reporting.
Determinasi Kualitas Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Subsektor Makanan dan Minuman di BEI tahun 2019-2023 Devi Masitha, Hani; Listiorini Listiorini
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 2 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i2.327

Abstract

A competitive company is basically a company that is able to maintain consistency and stability of profits in various business activities, without having to commit acts of fraud that can harm internal and external parties. Achieving high-quality profits is an important indicator of the company's sustainability because it reflects management's ability to effectively manage assets, resources, and business strategies. In the context of this study, the main focus is directed to the effect of leverage, liquidity, and profitability on the quality of profit with the size of the company as a variable of moderation. The study was conducted on food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The research method used is quantitative with analytical descriptive approach. The selection of samples was carried out by purposive sampling technique so that 25 companies were obtained as samples with a total of 125 financial statement data for five years of observation. Based on the results of the analysis, it was found that leverage, liquidity and profitability have a negative and significant influence on the quality of profit. This finding shows that the higher the three variables, the quality of profit actually decreases. Furthermore, the results revealed that the size of the company is not able to moderate the relationship between leverage, liquidity, and profitability to the quality of profit.
PENGARUH WORKING CAPITAL TO TOTAL ASSET, LEVERAGE DAN PERPUTARAN ASET TERHADAP PERTUMBUHAN LABA DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING Fatina, Amira; Listiorini, Listiorini; Novietta, Liza
Bisnis-Net Vol 8, No 2: DESEMBER 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v8i2.6696

Abstract

Penelitian ini bertujuan untuk mengatahui pengaruh Working Capital to Total Asset, Leverage, Perputaran Aset terhadap Pertumbuhan Laba dengan Return on Asset sebagai variabel intervening pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2018-2023. Jenis penelitian ini adalah penelitian kuantitatif yang bersifat asosiatif. Populasi dalam penelitian ini sebanyak 84 perusahaan, metode penarikan sampel yang digunakan adalah purposive sampling, dengan kriteria tertentu total sampel yang diperoleh sebanyak 16 perusahaan dengan 6 tahun pengamatan (16 x 6 tahun pengamatan = 96 sampel). Teknik analisis data statistik yang digunakan aplikasi pengolahan data SPSS versi 26. Hasil penelitan ini menunjukkan bahwa Working Capital to Total Asset, Leverage dan Perputaran Aset berpengaruh terhadap Return on Asset. Working Capital to Total Asset, Leverage dan Perputaran Aset tidak berpengaruh terhadap Pertumbuhan Laba. Return on Asset tidak dapat memediasi pengaruh Working Capital to Total Asset, Leverage dan Perputaran Aset terhadap Pertumbuhan Laba pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia.
Co-Authors Abdul Rahman Ade Indah Sari Afwan Habib Anni Farida Harahap Azhar, Karya Satya Azhar, M. Karya Satya Cahya, Dewi Etika DELIANA DELIANA Desi Desi Desi Ika Desi Qonita Devi Masitha, Hani Dina Aulia Erista Marpaung Fatina, Amira H. Kersna Minan Ika, Desi Iman Indrafana KH Kersna Minan Lestari, Bunga Indah Liza Novietta Maymunah Ghavira Miftahul Jannah Nur Setya Murni Muhammad Karya Satya Muhammad Karya Satya Azhar Putri, Rani Andira Rangkuti, Rara Beby Fahira Refvisya Nur Ilhami Rizki Syahputra Ruswan Nurmadi Saputra, Muhammad Zein Simatupang, Riqqah Hasanah Syamsul Bahri Arifin Yani Suryani