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INDONESIA
JURNAL MUTIARA AKUNTANSI
Published by Universitas Sari Mutiara Indonesia
ISSN : -     EISSN : 25797611     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Akuntansi Universitas Sari Mutiara Indonesia berupaya untuk memaparkan pemikiran kritis maupun hasil penelitian yang berpijak kepada eksistensi Ilmu Akuntansi menghadapi dinamika ekonomi, keuangan dan bisnis. Jurnal Ilmu Akuntansi Universitas Sari Mutiara Indonesia terbit 1 edisi selama satu tahun. Jurnal Ilmu Akuntansi Universitas Sari Mutiara mencoba menjadi sarana publikasi pemikiran dosen dan praktisi untuk berbagi ilmu pengetahuan khususnya di bidang Ilmu Akuntansi.
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Articles 8 Documents
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Search results for , issue "Vol. 4 No. 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019" : 8 Documents clear
PENGARUH DIVIDEND POLICY, RETURN ON EQUITY, DAN CAPITAL STRUCTURE TERHADAP FIRM VALUE PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017: PENGARUH DIVIDEND POLICY, RETURN ON EQUITY, DAN CAPITAL STRUCTURE TERHADAP FIRM VALUE PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Tambunan, Rahma Valentina Rafanti
JURNAL MUTIARA AKUNTANSI Vol. 4 No. 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Tujuan penelitian ini adalah untuk menentukan pengaruh dividend policy, return on equity, dan capital structure terhadap firm value pada perusahaan LQ45 di Bursa Efek Indonesia. Populasinya adalah 45 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Sampel ditentukan dengan teknik purposive sampling, dengan kriteria tertentu, diperoleh sampel sejumlah 34 perusahaan. Data penelitian adalah data sekunder yang diperoleh dari laporan keuangan perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia. Hasil penelitian ini menunjukkan bahwa : dividend policy, dan return on equity berpengaruh positif dan signifikan terhadap firm value, capital structure tidak berpengaruh negatif dan signifikan terhadap firm value. Hasil Adjusted R Square menunjukkan 73,0% dari variasi variabel dependen Firm Value yang dapat dijelaskan oleh variabel dividend policy, return on equity, capital structure sedangkan sisanya sebesar 27% dijelaskan variasi variabel lain yang tidak dijelaskan dalam penelitian seperti ukuran perusahaan, price earning ratio, earning per share. Kata Kunci : Dividend Policy, Return On Equity, Capital Structure, Firm Value
ANALISIS PENGARUH UKURAN PERUSAHAAN NET PROFIT MARGIN DEBT TO EQUITY RATIO DAN PERPUTARAN PIUTANG TERHADAP PERTUMBUHAN LABA PADA PT.SIRMA PRATAMA NUSA 2014-2017: ANALISIS PENGARUH UKURAN PERUSAHAAN NET PROFIT MARGIN DEBT TO EQUITY RATIO DAN PERPUTARAN PIUTANG TERHADAP PERTUMBUHAN LABA PADA PT.SIRMA PRATAMA NUSA 2014-2017 Elsa, Cicilia; Munthe, Christy; Naibaho, Josua; Sari Malau, Yois Nelsa
JURNAL MUTIARA AKUNTANSI Vol. 4 No. 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, net profit margin, debt to equity ratio dan perputaran piutang terhadap pertumbuhan laba pada PT. Sirma Pratama Nusa tahun 2014-2017. Metode penelitian pada penelitian ini adalah metode kuantitatif dengan menggunakan laporan keuangan untuk menguji hipotesis yang telah disusun terhadap variabel-variabel yang akan diteliti. Tekhnik pengumpulan data dilakukan dengan cara dokumentasi. Analisis data yang digunakan adalah analisis statistik Regresi Linier Berganda. Penelitian ini dilakukan pada PT. Sirma Pratama Nusa dengan sampel sebanyak 48 dari populasi yaitu PT.Sirma Pratama Nusa yang diperoleh melalui metode sampling jenuh. Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh terhadap pertumbuhan laba sedangkan net profit margin, debt to equity ratio dan perputaran piutang berpengaruh terhadap pertumbuhan laba. Kata Kunci : Ukuran Perusahaan, Net Profit Margin, Debt to Equty Ratio dan Perputaran Piutang.
PENGARUH E-FAKTUR DAN E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK BADAN YANG TERDAFTAR DI KANTOR PALAYANAN PAJAK PRATAMA SUBULUSSALAM DALIMUNTHE, MOHD IDRIS
JURNAL MUTIARA AKUNTANSI Vol. 4 No. 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

The purpose of renewing the tax system with the addition of e-invoices is expected to increase tax compliance can also increase public confidence in tax administration and high employee tax productivity, the purpose of using information technology in taxation is to save time, easy, and accurate. The use of information technology in tax administration is expected to increase service for taxpayers, both in terms of quality and time so that it is more effective than the results of the study concluded the electronic Application variable tax invoice (E-invoice) has a positive and significant effect on corporate taxpayer compliance at the tax service pratama Subulussalam 2017. E-billing variable has a positive and significant effect on corporate taxpayer compliance at the preservice tax office of Subulussalam 2017. Application variable electronic tax invoices (e-invoices) and e-billing jointly have a significant effect towards Tax Compliance of entities registered in the pre-service office ofSubulussalam
Pengaruh Pengalaman, Pengetahuan, Audit Tenure dan Peer Review Terhadap Kualitas Audit (Studi Empiris Pada KAP Di Wilayah Kota Medan) Situmeang, Nikita; Tampubolon, Novita Grasella Vefri Yanti; Sianturi, Renawati; Simaremare, Noviani Santaria; Evanta, Aremi
JURNAL MUTIARA AKUNTANSI Vol. 4 No. 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

This study aims to determine the effect of experience, knowledge, audit tenure and peer review on audit quality (empirical studies on KAP in the city area of Medan). This research is a survey research with a quantitative population approach in this study covering KAP in Medan. The sample was taken by samling technique of 65 auditors. Data collection techniques using questionnaires and research models are multiple linear regression. The results of the study with hypothesis testing showed that experience, knowledge and peer review simultaneously had a significant effect on audit quality. Testing the hypothesis also shows that experience, knowledge and peer review individually have a significant effect on audit quality, but audit tenure individually has no significant effect on audit quality. The hypothesis determination coefficient value adjusts R2 by 43.7% which indicates that audit quality can be explained by variations in the variables of experience, knowledge, audit tenure and other peer reviews not submitted in this study. Keywords : Experience, Knowledge, Audit Tenure, Peer Review and Audit Quality
PENGARUH MOTIVASI DAN SIKAP TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGAMBIL PROFESI CHARTERED ACCOUNTANT (CA) PADA UNIVERSITAS ISLAM SWASTA DI KOTA MEDAN Nisa, Sayyidatun
JURNAL MUTIARA AKUNTANSI Vol. 4 No. 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

This study aims to examine and analyze the influence of the level of understanding of Chartered Accountant (CA), motivation to obtain a Chartered Accountant (CA) and attitudes regarding Chartered Accountant (CA) on the interest of students to take up the profession Chartered Accountant (CA) at Private Islamic Universities in Medan City. This research uses the associative quantitative research. This study uses primary data where data is collected using a questionnaire. This research was conducted on the seventh semester students of class 2015 at the Private Islamic University in Medan City with a population of 747 students and a sample of 261 respondents. Data analysis techniques in this study used descriptive statistics, classic assumption tests, multiple linear regression analysis, hypothesis testing and coeficient of determination tests. The results of the analysis show that the level of understanding of Chartered Accountant (CA) affects the interest of students to take the chartered accountant profession. Motivation to get a Chartered Accountant (CA) affects the interest of students to take the chartered accountant profession. The attitude about Chartered Accountant (CA) affects the interest of students to take the chartered accountant profession. The results of the analysis prove that simultaneously the Level of Understanding of Chartered Accountant (CA), motivation to get a Chartered Accountant (CA) and attitudes regarding Chartered Accountant (CA) influence the interest of students to take the chartered accountant profession.
PENGARUH TIME BUDGET PRESSURE, AKUNTABILITAS, DAN PEMAHAMAN SISTEM INFORMASI TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN ., Susanti; Sitepu, Wilsa
JURNAL MUTIARA AKUNTANSI Vol. 4 No. 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

The audit report presented must have good quality because it is the basis for decision making by economic actors. But in practice, many factors have led to a decrease in audit quality so that it has an impact on audit quality results. The objective of the study is to test and analyze the effect of time budget pressure, accountability, and understanding of information systems on audit quality. The research used a quantitative research method. The research populations were all auditors who worked on Public Accounting Offices in Medan City. The research data were collected by using questionnaires using a Likert scale. Based on the responses of respondents, it was concluded that partially, the time budget pressure did not have any significant effect on audit quality while accountability and understanding of partially information systems had a significant effect on audit quality in the Public Accounting Firm in Medan City. The result of determination coefficient was 66%. This indicated that the ability of audit quality variables can be explained by the variables of time budget pressure, accountability and understanding of information systems and the remaining 34% can be explained by other variables not examined such as objectivity, independence, auditor ethics, etc.
PENGARUH SELF ASSESMENT SYSTEM DAN KETEPATAN PELAPORAN SPT TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN BELAWAN Purba, Rosanna
JURNAL MUTIARA AKUNTANSI Vol. 4 No. 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

This study aims to analyze the effect of self assessment system and the accuracy of SPT reporting on receipt of Value Added Tax (VAT) at the KPP Pratama Medan Belawan. Each self assessment system variable and the accuracy of SPT reporting will be tested and analyzed partially and simultaneously on receipt of VAT. The study sample was a Taxable Entrepreneur registered at the KPP Pratama Medan Belawan in the 2014-2016 period. The method of data collection uses library and field methods. The method used in this study is a quantitative approach, with a type of quantitative descriptive research. The statistical model used is a multiple linear regression model by SPSS program. The conclusion of this study is that partially the self assessment system variable significantly influences the receipt of VAT. Likewise the variable accuracy of SPT reporting also significantly influences the receipt of VAT. Based on the results of the simultaneous test, the self assessment system variable and the accuracy of the joint SPT reporting together have a significant effect on receipt of VAT.
PROFITABILITAS DAN PENGARUHNYA TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Rahayu, Sri
JURNAL MUTIARA AKUNTANSI Vol. 4 No. 1 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 1 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

The purpose of this study is to test and analyze the effect of profitability as measured by Return of Assets (ROA) on disclosure of Islamic Social Reporting (ISR). This type of research is quantitative research. This study uses secondary data financial statements and company annual reports published by the Jakarta Islamic Index (JII) surviving 2015-2017. The sampling technique uses purposive sampling technique. Data analysis was performed using a simple linear regression equation. The results of this study indicate that profitability has no significant effect on disclosure of Islamic Social Reporting on companies. This study can be concluded that companies listed in the Jakarta Islamic Index (JII) are required to have a high awareness in carrying out disclosure of Islamic Social Reporting (ISR) based on sharia principles so that the role of the economic and spiritual aspects of the company is realized.

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