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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.
Arjuna Subject : -
Articles 230 Documents
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Determinan Audit Report Lag Dengan Auditor Spesialisasi Industri Sebagai Variabel Moderating Pada Perusahaan Go Public Sektor Pertambangan Terdaftar Di Bei Periode 2014-2018 Harahap, Aulia Rahman; Irfan, Irfan; Mayasari, Mayasari; Siregar, Nancy Mayriski
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1996

Abstract

The purpose of the study was to examine the effect of audit committee size, auditor tenure and KAP size on audit report lag with industry specialization auditors as moderating variables in publicly listed mining sector companies on the IDX. This research is a quantitative research using secondary data that is accessed from the website of the mining sector company. This study uses the criteria to determine the research sample, amounting to 31 companies. The method of analysis used logistic regression and residual test which was processed with SPSS. The results of the study: 1) the size of the audit committee has no effect on audit report lag; 2) audit tenure has no effect on audit report lag; 3) KAP size has an effect on audit report lag; 4) all independent variables simultaneously affect the audit report lag; 5) the moderating variable cannot moderate the effect of the independent variable on audit report lag.
Pengaruh Akuntabilitas Keuangan Daerah, Value For Money, Kejujuran, Transparansi, Dan Pengawasan Terhadap Pengelolaan Keuangan Daerah (Studi Kajian Pada Pemerintah Kabupaten Labuhanbatu Pusat) Hasugian, Fredo TSP; Syahputra, Ricky Ary; Harahap, Aulia Rahman
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1997

Abstract

This study aims to examine the influence of local financial accountability, value for money, honesty, transparency and supervision of local financial management. The sample of this research is all SKPD (Local Work Unit Unit) as user of budget related to regional finance management at Regency Government of Labuhanbatu amounting 36 SKPD and 36 Committing Officer of Commitment so amounted 72 person. Sampling method is census method, and data used is primary data. Data were collected by distributing the queryer directly submitted to the respondent. Data analysis techniques use path analysis with the help of SmartPLS 3 program. The results of this study show that value for money, honesty, transparency and oversight have positive and significant correlation to Regional Financial Management, while Regional Financial Accountability has negative and significant correlation to Regional Financial Management.
Pengaruh Struktur Kepemilikan, Kinerja Keuangan, Dan Ukuran Perusahaan Terhadap Indikasi Kesulitan Keuangan: Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019 Andani, Tiara Ayu; Puspitasari, Elen
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2049

Abstract

This reserach aims to determine what can affect financial distress in mining companies and to examine and analyze the impact of the independent variable on the dependent variable. The independent variables used in this research are ownership structure, financial performance and firm size. This research is processed using secondary data types. Tests in this research used descriptive statistics and multiple linear regression analysis to analyze the data. By using the sampling method with purposive sampling technique, 160 data were obtained where this research was processed using the SPSS version 25 program, and the population studied included mining companies listed on the IDX during the 2016-2019 period. This reserach shows that: Institutional Ownership, Liquidity, Leverage, Profitability shows a significant impact on Financial Distress. It is inversely proportional to Managerial Ownership and Company Size which indicate does not have effect on Financial Distress
Pengaruh Good Corporate Governance, Profitabilitas dan Kebijakan Dividen terhadap Nilai Perusahaan Thauziad, Silvia; Kholmi, Masiyah
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2136

Abstract

The aim of this study is to test empirically the effect of managerial ownership, institutional ownership, profitability, and dividend policy on firm value. The population in this study are all companies listed on the Indonesia Stock Exchange in the 2017-2019 period. The sampling technique used in this study was a purposive sampling method. The sample obtained was 105 companies with 3 years of observation. The data analysis model in this study is panel data regression using EViews10 software. The result of the research shows that managerial ownership, institutional ownership, profitability and dividend policy have a significant influence to firm value. Meanwhile, managerial ownership,institutional ownership, profitability have asifnificant influence to firm valye partially. But dividend policy have no significant influence to firm value partially.
Risiko Kredit, Risiko Pasar, Dan Kinerja Keuangan Perbankan Pada Masa Pandemi Covid-19 Astuti, Rini Dwi; Mahardika, Dewa Putra Krishna
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2141

Abstract

The Covid-19 pandemic began to spread in Indonesia in March 2020. This caused a number of industrial sectors in Indonesia to experience a decrease in financial performance. One of the sectors that experienced a decline in financial performance was the banking sector. This study has purpose to determine the effect of credit risk and market risk on financial performance in commercial banks registered on the Indonesia Stock Exchange in the first until fourth quarters of 2020. The samples in this study is 35 banks. The sample is obtained by purposive sampling method. The method of analysis in this study is multiple linear regression analysis. From the results of the study, simultaneously credit risk and market risk affect financial performance. credit risk negatively affects financial performance. while market risk has a positive effect on financial performance
Pengaruh Kebijakan Deviden Terhadap Kinerja Perusahaan Pertambangan Studi Empiris Pada Perusahan Manufaktur Di Bursa Efek Indonesia Tahun 2016-2018 Wau, Marselino; Waruwu, Yurmanius
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2157

Abstract

Industri pertambangan merupakan industri penting bagi pemerintah pusat sebagai sumber pendanaan membiayai pembangunan negara, dimana kinerja perusahaan dalam hal ini industri telah menjadi bagian yang sangat penting di bidang akademisi dan praktisi. Perhatian peran tata kelola perusahaan dalam memoderasi hubungan antara kebijakan dividen dan kinerja harus terus ditingkatkan. Penelitian ini akan memperkaya kebijakan dividen dan perusahaan terhadap tata kelola. Penelitian ini bertujuan untuk mengetahui peran tata kelola perusahaan memoderasi hubungan antara kebijakan dividen dengan kinerja. Selain itu, studi ini juga melihat pengaruh kebijakan dividen dengan kinerja. Sampel penelitian ini direncanakan 21 perusahaan selama 3 tahun, diuji dengan menggunakan analisis regresi dimoderasi (MRA). Sebelum di uji dengan regresi kami akan melakukan beberapa analisis, seperti normalitas. Skor rata-rata masing-masing Variabel (ROA, DPR, PO, CA, dan CS). Dilanjutkan dengan menguji hipotesis, sehingga dapat diuji Interaksi kebijakan dividen dan tata kelola perusahaan dengan kinerja perusahaan.
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN PADA USAHA KECIL DAN MENENGAH Riadi, Riadi
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i1.2263

Abstract

Accounting information systems are very important for small and medium enterprises (SMEs), because through a proper accounting information system, small and medium enterprises can provide complete information on the financial position of small and medium enterprises. So far, SMEs have not organized and used accounting information optimally in financial management so that the financial performance of SMEs is known . The purpose of this study was to determine the effect of accounting information systems on financial performance in SMEs. This research is a causal associative research with quantitative techniques. The population in this study are small and medium enterprises in the Tanjung Rejo Village area as many as 41 SMEs and the sample is a total population of 41 respondents. The data were analyzed using simple regression analysis and to answer the research hypothesis using the t test at a significance level of 95% ( = 0.05). The results obtained that there is an effect of accounting information systems on financial performance in small and medium enterprises.
PENGARUH PENERAPAN AKUNTANSI TERHADAP PENGEMBANGAN WIRAUSAHA UMKM Habibie, Habibie
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i1.2272

Abstract

The development of MSMEs is very strategic in driving the national economy, considering that its business activities cover almost all business fields so that the contribution of MSMEs to low-income groups is very large for increasing income. However, the development of MSMEs in Indonesia is very low due to various reasons behind it. Factors that influence the development of MSMEs include the quality of human resources such as the application of accounting in entrepreneurship. The purpose of this study was to determine the effect of accounting application on entrepreneurial development (Empirical Study in Helvetia Tengah Village, Medan). This type of research is causal associative with quantitative techniques with a sample of . The population in this study is MSMEs in the Helvetia Tengah Village area as many as 58 MSMEs and the sample is the total population of 58 respondents. To obtain the data, the research instrument used a Likert scale with four alternative answers in the form of a questionnaire and analyzed using simple linear regression then followed by a t test at and the coefficient of determination at a significant level of 95%.The results of the study indicate that there is an effect of the application of accounting on the development of entrepreneurship.
Analisis Laporan Keuangan Untuk Menilai Kinerja Di PT. Indoneisa Kenderaan Terminal,Tbk. Yang Terdaftar Di Bursa Efek Indoneisa Periode 2015-2019 Syahputra, Heri Enjang
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2370

Abstract

This study aims todetermine and analyze in measuring the level of financial performance at PT. Indonesia Kendaraan Terminal Tbk, 2015-2019 period in terms of financial ratio analysis. Information on the level of financial performance is very important in maintaining the company's existence from competition. The analytical method used is descriptive method with a quantitative approach, with data collection techniques in the form of documentary research or Its kind, as well as data collection from the Indonesian Stock Exchange (BEI). The data analyzed were the financial statements of PT. Indonesia Kendaran Teminal Tbk. Namely the income statement and statement of financial position (BalanceSheet) for the period of 2015-2019. Assessment of the level of performance from the financial aspect uses financial ratio indicators, namely Current Ratio, Cash Ratio, Debt Ratio, Debt to Equity Ratio, Gross Profit Margin, Net Profit Margin, Return On Equity, Total Asset Turnover, Fixed Asset Turnover. Results of The research on the level of financial performance of PT. Indonesia Vehicle Terminal Tbk. Obtained a healthy predicate with the AA category consecutively during the period 2015 to 2019.
Pengaruh Beban Pajak Tangguhan, Aktiva Pajak Tangguhan, Dan Akrual Terhadap Manajemen Laba Pada Perusahaan Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2020 Simanjuntak, Owen De Pinto
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2371

Abstract

This study aims to determine the effect of deferred tax expense, deferred tax assets, and accruals on earnings management. The population in this study are various industrial companies listed on the Indonesia Stock Exchange for the 2015-2020 period. This research is a descriptive research with a quantitative approach. Data processing program using SPSS Version 25.By using 5 companies using purposive sampling. The data used in this study is secondary data, namely data on the financial statements of various industrial sector companies listedon the Indonesia Stock Exchange in the 2015-2020 period. The sample selection method used purposive sampling, namely the sampling method based on certain criteria. Of the 45 various industrialcompanies listed on the Indonesia Stock Exchange, there are only 5 companies that meet the research sample criteria that have been determined. The data analysis method used inthis research is multiple linear regression test, coefficient of determination (R^2) and correlation (R), partial test (t-test) and Simultaneous test (F-test) while earnings management is measured based on dummy variables. The results of this study indicate that deferred tax expense affects earnings management, deferred tax assets affect earnings management and accruals have no effect on earnings management.Based on the simultaneous test (F test) variable deferred tax expense, deferred tax assets andaccruals together have no effect on earnings management in various industrial companies listed on the Indonesia Stock Exchange in 2015-2020.

Page 18 of 23 | Total Record : 230

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