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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)
Aria Masdiana Pasaribu
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 USIA, PENGALAMAN DAN PENDIDIKAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR PERDAGANGAN, JASA DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020-2022 Lubis, Siti Syahrani; Pasaribu, Aria Masdiana; Muhajir, Ahmad
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.v5i1.411

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh usia, pengalaman dan pendidikan dewan komisaris terhadap kualitas laporan keuangan pada Perusahaan sektor perdagangan, jasa dan investasi yang terdaftar di bursa efek Indonesia tahun 2020-2022. Jumlah populasi dalam penelitian sebanyak 178 perusahaan dan jumlah sampel sebanyak 49 perusahaan dengan teknik pengampilan sampel yang digunakan adalah purposive sampling. Adapun teknik analisa data yang digunakan adalah regresi linear berganda melalui uji F dan uji t dengan maksud untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil penelitian ini menunjukkan bahwa secara parsial dan secara simultan usia, pengalaman dan pendidikan dewan komisaris tidak berpengaruh terhadap kualitas laporan keuangan pada Perusahaan sektor perdagangan, jasa dan investasi yang terdaftar di bursa efek Indonesia tahun 2020-2022. Untuk penelitian selanjutnya disarankan untuk lebih mendalam dalam menambahkan variabel lainnya, serta melibatkan sampel yang lebih besar tentang apa saja yang dapat memengaruhi kualitas laporan keuangan tersebut.
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.
CASH HOLDING PROBLEMS: GROWTH OPPORTUNITY, FINANCIAL RATIOS, FIRM SIZE OF BEI PROPERTY COMPANIES Ferry Safriandi; Aria Masdiana P; Windy Aginta
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 7 (2026): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21387569

Abstract

This study examines and analyzes the influence of growth opportunity, leverage, and firm size partially and simultaneously on cash holdings in property and real estate sector companies in 2022–2024. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange between 2022 and 2024. Data was obtained from the official Indonesia Stock Exchange website, www.idx.co.id. The population in this study was 92 property and real estate companies. Based on the criteria, 43 companies were selected as samples. The test results of Growth Opportunity (X1) have no effect on Cash Holding (Y) in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2022-2024. The results of Financial Ratios (X2) and Firm Size have an effect on Cash Holding (Y) in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2022-2024. The results of Simultaneous testing of Growth Opportunity, Financial Ratios and Firm Size have no effect on Cash Holding (Y) in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2022-2024.
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
Pengaruh profitabilitas, leverage dan likuidas terhadap kualitas laba pada perusahaan Food and Beverage di Bursa Efek Indonesia (BEI) TAHUN 2021-2023 Fredava Zaki Rabani; Aria Masdiana Pasaribu; Ahmad Muhajir
BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Vol. 6 No. 1 (2026): Februari 2026
Publisher : Fakultas Ekonomi Universitas Al-Azhar Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54123/bonanza.v6i1.502

Abstract

Tujuan penelitian ini adalah untuk mengkaji pengaruh profitabilitas, leverage, dan likuiditas terhadap kualitas laba. Secara spesifik, penelitian ini mengkaji perusahaan makanan dan minuman yang terdaftar di IDX pada tahun 2021–2023. Temuan yang saling bertentangan dari penelitian sebelumnya mengenai elemen-elemen yang memengaruhi kualitas laba mendorong dilakukannya penelitian ini. Penelitian ini menggunakan metodologi kuantitatif, dengan sampel sebanyak 95 perusahaan makanan dan minuman. Pengambilan sampel dilakukan melalui strategi purposive sampling yang didasarkan pada kriteria yang telah ditetapkan, menghasilkan sampel akhir sebanyak 20 perusahaan. Selama periode studi tiga tahun (2021-2023), total 60 data observasi dievaluasi. Metode analisis yang digunakan adalah analisis regresi logistik menggunakan SPSS versi 22. Hasil pengujian hipotesis menunjukkan bahwa, baik secara individual maupun bersama-sama, variabel profitabilitas, leverage, dan likuiditas tidak secara signifikan memengaruhi kualitas laba. Nilai signifikansi untuk setiap variabel adalah sebagai berikut: profitabilitas 0,410, leverage 0,535, dan likuiditas 0,364, bersama dengan nilai uji simultan sebesar 0,746, semuanya melebihi ambang batas signifikansi 0,05. Skor Nagelkerke R Square yang hanya 2,7% menunjukkan bahwa ketiga variabel tersebut memiliki kapasitas minimal untuk menjelaskan perbedaan kualitas pendapatan dalam sampel penelitian.
Pengaruh return on assets, price to book value dan price to earning ratio terhadap harga saham sektor perdagangan, jasa dan investasi yang terdaftar di bursa efek indonesia (BEI) tahun 2021 – 2023 Osa Natasia; Aria Masdiana Pasaribu; Sri Liniarti
BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Vol. 6 No. 1 (2026): Februari 2026
Publisher : Fakultas Ekonomi Universitas Al-Azhar Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54123/bonanza.v6i1.511

Abstract

Pengaruh Return On Assets, Price To Book Value dan Price To Earning Ratio Terhadap Harga Saham Pada Perusahaan Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia tahun 2021-2023. Populasi dalam penelitian berjumlah 183 perusahaan, dan sampelnya adalah 42 perusahaan. Sampel pada penelitian ini dipilih berdasarkan purposive sampling. Data sampel yang digunakan menggunakan data sekunder yaitu laporan keuangan tahunan pada perusahaan sektor perdagangan, jasa dan investasi tahun 2021-2023. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik dan uji regresi linier berganda. Hasil penelitian ini menyimpulkan bahwa secara parsial return on assets, price to book value dan price to earning ratio berpengaruh terhadap harga saham. Kemudian, secara simultan variabel return on assets, price to book value dan price to earning ratio berpengaruh terhadap harga saham.
Analisis Pengaruh Laba Bersih, Leverage Dan Pertumbuhan Penjualan Terhadap Kinerja Perusahaan (Studi Kasus Pada Indomaret Medan Tahun 2010-2023) Mey Yanra Sipayung; Aria Masdiana Pasaribu; Sri Liniarti
BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Vol. 6 No. 2 (2026): Agustus 2026
Publisher : Fakultas Ekonomi Universitas Al-Azhar Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54123/bonanza.v6i2.549

Abstract

This research focuses on examining how Net Income, Debt to Equity Ratio (DER), and Sales Growth influence Net Profit Margin (NPM) at Indomaret Medan from 2010 to 2023. NPM serves as the primary measure to evaluate how profitable the business is. The study uses a quantitative method with multiple linear regression analysis, aided by SPSS version 23 software. The findings indicate that separately, Net Income and DER negatively impact NPM significantly, while Sales Growth does not have a noteworthy effect. However, when looking at all three factors together, Net Income, DER, and Sales Growth significantly affect NPM. The determination coefficient shows that a large portion of the changes in NPM can be accounted for by these three independent variables, whereas the rest is affected by other elements not included in this research. These results signify that the structure of net income and the levels of debt are crucial in influencing a company's profitability, while sales growth alone does not make a significant difference without effective cost management and sound managerial strategies.
Co-Authors Aderianti, Gian Aginta , Windy Aginta, Windy Aginta, Windy Ahmad Muhajir Ahmad Muhajir Ahmad Muhajir, Ahmad Alistraja Dison Silalahi Amnar, Harve Andi Prawibowo Bagus Hadi Pratama Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Dina Andriani Dwi Novita Sari Febri Ariani Lubis Ferry Safriandi Ferry Safriandi Ferry Safriandi Ferry Safriandi Fiqria, Adilla Fredava Zaki Rabani H.Syamsul Bahri Haipa Elisa Bancin Herliana, Yasmin Nona Hotmal Ja’far Humaira, Rafiqah Kiki Kurniawan Linda Sari Hasibuan Lubis, Siti Syahrani M. Afif Herliandi Nasution Mey Yanra Sipayung Mohd. Idris Dalimunthe Munira Nadila Nasution Nur Afni Osa Natasia Rafiqah Humaira Raidani Raidani Riza Fahlevi Harahap Rukmini Rukmini Rukmini Safriandi, Ferry Sari, Putri Krisna Sembiring, Seniwati Seniwati Sembiring Seniwati Sembiring Seniwati Sembiring Siti Meilinda Darma Sri Liniarti Sri Puspa Dewi Sri Puspa Dewi Surbakti, H. Syamsul Bahri Surbakti, Syamsul Bahri Syafera, Vida Syamsul Bahri Subakti Uci Ramadhani Yagub Ujung, Ekaedah Windy Aginta Windy Aginta Yusmalinda