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Contact Email
japri@unprimdn.ac.id
Phone
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Journal Mail Official
japri@unprimdn.ac.id
Editorial Address
Jl. Sekip Jl. Sikambing No.simpang, Sei Putih Tim. I, Kec. Medan Petisah, Kota Medan, Sumatera Utara 20111
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Kota medan,
Sumatera utara
INDONESIA
Akuntansi Prima
ISSN : 20886136     EISSN : 27219291     DOI : https://doi.org/10.34012/japri
Core Subject : Economy,
This journal invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: Finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, Derivatives; Banking; Capital markets in emerging economies
Articles 2 Documents
Search results for , issue "Vol. 1 No. 2 (2020)" : 2 Documents clear
PENGARUH LEVERAGE, SOLVABILITAS, BUSINESS RISK , UKURAN PERUSAHAAN, NILAI PASAR TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA PERIODE 2013 – 2015: PENGARUH LEVERAGE, SOLVABILITAS, BUSINESS RISK , UKURAN PERUSAHAAN, NILAI PASAR TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA PERIODE 2013 – 2015 chiquita, chiquita
Akuntansi Prima Vol. 1 No. 2 (2020)
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (790.867 KB) | DOI: 10.34012/japri.v10i1.634

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh Debt To Equity Ratio, Current Ratio, Return On Equity, Firm Size dan Book Value terhadap Harga Saham Perusahaan Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia, baik secara parsial maupun secara simultan. Populasi penelitian ini adalah perusahaan Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia yang berjumlah 65 perusahaan. Sampel penelitian ini adalah 45 perusahaan - perusahaan yang diseleksi dengan kriteria tertentu. Metode statistik yang digunakan adalah Regresi Linear Berganda dan dilakukan Uji Asumsi Klasik terlebih dahulu. Kesimpulan penelitian ini adalah secara parsial hanya Return On Equity berpengaruh terhadap Harga Saham pada Perusahaan Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia. Sedangkan Debt To Equity Ratio, Current Ratio, Firm Size dan Book Value tidak berpengaruh terhadap Harga Saham Perusahaan Sektor Industri Dasar dan Kimia Di Bursa Efek Indonesia.
PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP MOTIVASI KERJA PADA UNIVERSITAS SUMATERA UTARA Katharina, Ninta
Akuntansi Prima Vol. 1 No. 2 (2020)
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.488 KB) | DOI: 10.34012/japri.v10i1.986

Abstract

The purpose of this study was to determine the effect of the implementation of Good Corporate Governance proxied by transparency, accountability, responsibility, independence and fairness towards motivation at the University of North Sumatra. The population in this study were employees of the University of North Sumatra as many as 100 respondents. Researchers used the entire population to be a sample of research (census research) as many as 100 samples. In this study, researchers used simple linear regression and 2 stages of testing namely the classic assumption test using normality test, multicollinearity test and heterokedasticity test while in hypothesis testing using t test . The results of this test prove that Good Corporate Governance is proxied by accountability, independence does not have a significant effect on motivation while Good Governance is proxied by significant responsibility for motivation. In this study, researchers provide suggestions for further researchers, are expected to be more widespread or include and add research variables to all employees and lecturers who use the Good Governance system at the University of North Sumatra

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