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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Wira Ekonomi Mikroskil Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis Dan Industri (EBI) Jurnal Ekonomi JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Pasaribu, Aria Masdiana
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Al-Azhar Medan
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences

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PENGARUH NET WORKING CAPITAL, FIRM SIZE DAN LEVERAGE TERHADAP CASH HOLDING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022 Syafera, Vida; Pasaribu, Aria Masdiana; Liniarti, Sri
BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Vol. 5 No. 1 (2025): Februari 2025
Publisher : Fakultas Ekonomi Universitas Al-Azhar Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54123/bonanza.v5i1.412

Abstract

Studi ini mengkaji pengaruh Net Working Capital, Firm Size, dan Leverage terhadap Cash Holding di perusahaan pertambangan yang terdaftar di BEI pada periode 2018 sampai dengan 2022. Studi ini melibatkan populasi sebanyak 62 perusahaan, dengan sampel sebanyak 26 perusahaan. Untuk menganalisis data, digunakan regresi berganda, uji koefisien determinasi (R2), uji t dan uji F dan tujuan mengevaluasi dampak dari variabel X pada variabel Y pada derajat keyakinan 50% (? = 0,5). Hasil uji parsial diperoleh Firm Size dan Leverage berpengaruh negatif pada Cash Holding, dan Net Working Capital tidak berpengaruh pada Cash Holding. Namun, jika dipertimbangkan secara bersama-sama, Net Working Capital, Firm Size, dan Leverage berpengaruh signifikan pada Cash Holding .
A MANAGEMENT AUDITOR INDEPENDENCE ON AUDIT QUALITY AS A MODERATING VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE IDX (2013-2016)” Aginta , Windy; Safriandi, Ferry; Pasaribu, Aria Masdiana
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

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Abstract

The objectives of this study were to find out the positive effect of audit tenure, auditor rotation, KAP size, and auditor independence on audit quality partially and simultaneously in manufacturing companies listed on the IDX and to find out whether audit fees can strengthen or weaken the relationship between audit tenure, auditor rotation, KAP size, auditor independence on audit quality in manufacturing companies listed on the IDX. This study uses an associative method. The data source used is secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) with 14 samples of manufacturing companies in the food and beverage sector and the observation year for 4 years. The data will be analyzed with the data analysis conducted, it is concluded that testing using the logistic regression method, the results of this study indicate that audit tenure, auditor rotation, KAP size and audit independence have no effect on audit quality and based on testing using the residual test, the results of this study indicate that audit fees are not significant in moderating the relationship between audit tenure, auditor rotation, KAP size and auditor independence on audit quality.
Pengaruh Budaya Organisasi, Disiplin Kerja Dan Motivasi Terhadap Loyalitas Guru dan Pegawai Di SD Swasta Al-Azhar 1 Medan Dewi, Sri Puspa; Surbakti, Syamsul Bahri; Pasaribu, Aria Masdiana; Sari, Putri Krisna
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 5, No 2 (2023): 30 Desember
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v5i2.8617

Abstract

This examination breaks down the impacts of Authoritative Culture, Work Discipline and Accomplishment Inspiration on the Dependability of Educators and Representatives in Confidential Grade Schools at Al-Azhar 1 Medan Private Primary School. The population in this proposition is all educators and workers at the Al-Azhar 1 Medan Private Elementary School, adding up to 37 individuals. The example for this examination is 37 respondents using a testing procedure using an immersed inspection method. The technique utilized is different straight relapse (multilinear relapse examination) using a quantitative story approach. The exploration results show that some of the factors Hierarchical Culture, Work Discipline and Accomplishment Inspiration affect Educator and Representative Unwaveringness. At the same time, the general factors of Hierarchical Culture, Work Discipline and Accomplishment Inspiration meaningfully affect Instructor and Representative Faithfulness.
THE ROLE OF THE BOARD OF COMMISSIONERS IN IMPROVING THE QUALITY OF FINANCIAL REPORTS: THE INFLUENCE OF AGE, EXPERIENCE AND EDUCATION ON TRADE, SERVICES AND INVESTMENT COMPANIES Ferry Safriandi; Aria Masdiana Pasaribu; Windy Aginta
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 1 (2025): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1342

Abstract

This study aims to determine the effect of age, experience, and education of board commissioners on the quality of financial reports in companies in the trading, service, and investment sectors listed on the Indonesia Stock Exchange (IDX). The method used in this study is descriptive quantitative. The population of this study are companies in the trading, service, and investment sectors listed on the IDX. The sample size is 49. The analysis technique used is multiple linear regression The results of this study are the t-count value I is greater than the t-table value (-0.117 smaller than I 2.028) and the significant value of 0.907 I is greater than 0.05 I indicates that age partially has no effect on the quality of financial reports. The t-count value I is greater than the t-table value (-0.570 smaller than I 2.028) and the significant value of 0.570 I is greater than 0.05 I indicates that experience partially has no effect on the quality of financial reports. The t-count value I is greater than the t-table value (-0.874 smaller than I 2.028) and the significant value of 0.385 greater than 0.05 I indicates that education has partially no effect on the quality of financial reports. According to Table 3, the calculated F value for each variable (age, experience, and education of the board of commissioners) is 0.408, with a significance level of 0.748, which is greater than 0.05. Therefore, it can be concluded that each independent variable (age, experience, and education of the board of commissioners) simultaneously has no effect on the dependent variable (financial reporting quality).
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN PADA PT PERKEBUNAN NUSANTARAPERSERO (PTPN PERSERO) Aria Masdiana Pasaribu
JRAK: Journal of Accounting Research and Computerized Accounting Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

The Purpose of the research are: (1) to know CSR expenses and employee benefits partial effect to profitability of the PT Perkebunan Nusantara (PTPN), (2) to know CSR expenses and employee benefits simultan effect to profitability of the PT Perkebunan Nusantara (PTPN). The research was conducting by selecting of 11 company on the PTPN Persero in Indonesia, and using annual report in 2010-2012. The sample of this research collected by using purposived sampling. Analysis method is multiple regression method. The result of this research that corporate social responsibility expenses partial not influence to NPM, the same with the employee benefits partial not influence to NPM. But at the Corporate Social Responsibility expenses and employee benefits simultan positive influence to NPM.
PENGARUH KUALITAS AUDITOR, LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Aria Masdiana Pasaribu
JRAK: Journal of Accounting Research and Computerized Accounting Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This research is aimed to emprirically examines the influences of auditor quality, liquidity, solvability andprofitability to the Going Concern Auditing Opinion (GCAO). This research’s populations are16 companies from sub sektor food and drink companies listed in Bursa Efek Indonesia (BEI) for the year 2011, 2012, and 2013. Thisresearch samples were 15 companies or 45 observation data which had close by purposive sampling. The data whichused is secondary data that acquired from Bursa Efek Indonesia and it was analyzed by logistic regression. Theresult showed that the auditor quality, liquidity and profitability have no significant influence to the going concernopinion. Whereas the solvability have signifcant influence to the going concern opinion
Co-Authors Aderianti, Gian Aginta , Windy Aginta, Windy Aginta, Windy Ahmad Muhajir Ahmad Muhajir, Ahmad Alistraja Dison Silalahi Alistraja Dison Silalahi Silalahi Amnar, Harve Andi Prawibowo Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Dina Andriani Dwi Novita Sari Febri Ariani Lubis Ferry Safriandi Ferry Safriandi Ferry Safriandi Fiqria, Adilla H.Syamsul Bahri Haipa Elisa Bancin Herliana, Yasmin Nona Hotmal Ja’far Kiki Kurniawan Linda Sari Hasibuan Lubis, Siti Syahrani M. Afif Herliandi Nasution Mohd. Idris Dalimunthe Munira Nadila Nasution Nur Afni Rafiqah Humaira Raidani Raidani Riza Fahlevi Harahap Rukmini Rukmini Rukmini Safriandi, Ferry Sari, Putri Krisna Sembiring, Seniwati Seniwati Sembiring Seniwati Sembiring Seniwati Sembiring Silalahi, Alistraja Dison Siti Meilinda Darma Sri Liniarti Sri Puspa Dewi Sri Puspa Dewi Surbakti, H. Syamsul Bahri Surbakti, Syamsul Bahri Syafera, Vida Uci Ramadhani Yagub Windy Aginta Windy Aginta Yusmalinda