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Akuntansi Prima
Published by Universitas Prima Indonesia
ISSN : 20886136     EISSN : 27219291     DOI : https://doi.org/10.34012/japri
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2020)" : 6 Documents clear
PENGARUH PERGANTIAN AUDITOR, JENIS INDUSTRI, ANAK PERUSAHAAN (SUBSIDIARY), KEPEMILIKAN PUBLIK DAN LEVERAGE TERHADAP ADUIT DELAY PADA PERUSAHAAN PERDAGANGAN DAN INVESTASI YANG TERDAFTAR DI BEI PADA TAHUN 2016 – 2019 Tandi, Alex Sander
Akuntansi Prima Vol. 2 No. 2 (2020)
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.529 KB) | DOI: 10.34012/japri.v2i2.1716

Abstract

The research is intended to analyze and examine whether changes in auditors, types of industries, subsidiary, public ownership, and leverage affect audit delay on the commerce and investments listed in the Indonesian stock exchange during 2016-2019. This research using analysis method and through the causal relationship of as many as 79 sample results are selected, where 316 observations are passed conditional. Sample retrieval technique obtained from an impressive sampling. Testing of the hypotheses and data analysis with regression methods obtained from SPSS 20 partial and simultaneously indicates that changes in auditors, types of industries, subsidiary companies, public ownership and leverage did not affect, and little effect on auditory delays in trading and investment from 2016 to 2019 recorded in the Indonesian stock exchange. Key words: change of auditors, types of industries, subsidiaries, public ownership,leverage, audit delay.
PENGARUH ROA, CR, PERTUMBUHAN PERUSAHAAN, DAN KOMISARIS INDEPENDEN TERHADAP OPINI AUDIT Herry Hanly
Akuntansi Prima Vol. 2 No. 2 (2020): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.055 KB) | DOI: 10.34012/japri.v2i2.1739

Abstract

The purpose of this study is to examine and analyze the effect of Return on Assets, Current Ratio, Company Growth, and the Board of Commissioners on the Audit Opinion of the consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2016 - 2019. The research method is quantitative descriptive research. The population used is industrial companies listed on the IDX in 2016 - 2019, totaling 58 companies. Samples in this study were 16 companies selected with certain criteria. The statistical method used is logistic regression analysis with the help of the SPSS 20 program. The results show that Return on Assets has a significant effect on audit opinion. Meanwhile, Current Ratio, Company Growth, and the Board of Commissioners have no and insignificant effect on the audit opinion.
FAKTOR - FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI GOING CONCERN DIPERUSAHAAN PERTAMBANGAN 2016 - 2019 hansen hanly
Akuntansi Prima Vol. 2 No. 2 (2020): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (749.92 KB) | DOI: 10.34012/japri.v2i2.1750

Abstract

The purpose of this research is to analyze and test whether audit lag, solvability, opinion shopping, audit opinion on the previous year, and reputation of accounting public office affect the going concern audit opinion acceptance of mining sector company that listed in Indonesia Stock Exchange period 2016 – 2019. The type of research we used is quantitative descriptive research. The research sample that has been selected is 41 companies with observating 164 data that obtained through purposive sampling technique with certain criteria. Hypothesis testing and data analysis techniques are obtained by SPSS 20 with logistic regression method. The results of the study simultaneously show that audit lag, solvability, opinion shopping, audit opinion on the previous year, and reputation of accounting public office do not have significant influence on going concern audit opinion acceptance of mining sector company that listed in Indonesia Stock Exchange period 2016 – 2019.
PENGARUH FINANCIAL DISTRESS, OPINI AUDITOR, DEBT DEFAULT, DAN AUDITOR SWITCHING TERHADAP AUDIT REPORT LAG PERUSAHAAN DI BIDANG KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2015 - 2019 Vivi Pricilia
Akuntansi Prima Vol. 2 No. 2 (2020): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.649 KB) | DOI: 10.34012/japri.v2i2.1761

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengidentifikasi apakah financial distress, opini auditor, debt default serta auditor switching berpengaruh terhadap audit report lag pada perusahaan bidang keuangan yang tercatat di Bursa Efek Indonesia dari tahun 2015 - 2019. Penelitian ini menggunakan metode penelitian pendekatan kuantitatif dengan menggunakan data penelitian berupa 23 sampel dengan 115 observasi yang sesuai kriteria. Penelitian ini menggunakan model analisis linear berganda serta menggunakan purposive sampling sebagai teknik pengambilan sampel. Dari penelitian ini dapat diperoleh hasil yaitu financial distress, opini auditor, debt default serta auditor switching tidak berpengaruh signifikan terhadap audit report lag pada perusahaan bidang keuangan yang tercatat di Bursa Efek Indonesia dari tahun 2015 - 2019.
Pengaruh Debt To Equity Ratio, Total Assets Turnover, Dan Volume Penjualan Terhadap Profitabilitas Pada Perusahaan Property Dan Real Estate Yang Terdaftar Dalam Bursa Efek Indonesia Desy Anwar Desy
Akuntansi Prima Vol. 2 No. 2 (2020): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v2i2.2542

Abstract

The main objective of this study is to examine the effect of debt to equity ratio, total asset turnover, and sales volume on profitability in property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017. debt to equity ratio is the ratio chosen from the solvency ratio that can reflect a company's ability to meet all its financial obligations both long-term and short-term. Asset turnover is the ratio chosen from the activity ratio aimed at measuring the level of effectiveness of the company in using operating assets. Sales volume is based on the total sales the company gets. Profitability aims to measure how much the company's ability to generate profits. The population of property and real estate companies consists of 48 companies and the number of research samples consists of 27 property and real companies in 2013-2017 determined through the purposive sampling method using certain criteria. The method used in this research is quantitative, the type of research used is descriptive, the nature of this study is causal and the type of data is secondary obtained through the Indonesian stock exchange. This research was conducted with multiple regression analysis and classical assumption test. The classic assumption test consists of a normality test, a multicollinearity test, an autocorrelation test and a heteroscedasticity test. The results of this study indicate that the debt to equity ratio has a negative and significant effect on profitability, total assets turnover has a positive and significant effect on profitability and sales volume has a positive and not significant effect on profitability. debt to equity ratio, total asset turnover and sales volume simultaneously influence the profitability of porperty and real estate companies listed on the Indonesia Stock Exchange for the period 2013 - 2017.
PENGARUH RECEIVABLE TURN OVER, CASH RATIO, DAN DEBT TO ASSET RATIO DALAM MENILAI NET PROFIT MARGIN (NPM) PT. INTI UNITED UTAMA PADA PERIODE 2014-2017 Fellycia Fellycia
Akuntansi Prima Vol. 2 No. 2 (2020): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v2i2.2547

Abstract

Tujuan diadakannya penelitian ini adalah untuk menguji dan menganalisis bagaimana pengaruh Receivable Turn Over, Cash Ratio, dan Debt To Asset Ratio dalam menilai Net Profit Margin Pada PT. Inti United Utama. Populasi yang digunakan dalam penelitian ini adalah laporan keuangan PT. Inti United Utama dengan menggunakan teknik sampel jenuh dan sampel yang digunakan adalah 48 sampel. Metode yang digunakan dalam penelitian ini adalah kuantitatif, jenis penelitian yang digunakan adalah kuantitatif, sifat penelitian ini adalah kausal dan jenis data adalah primer. Metode analisis data yang digunakan adalah regresi berganda. Teknik pengumpulan data menggunakan teknik pengambilan data langsung dari perusahaan PT. Inti United Utama. Hasil penelitian ini menunjukkan bahwa Receivable Turn Over, Cash Ratio dan Debt to Asset Ratio secara simultan berpengaruh dan signifikan Terhadap Net Profit Margin Pada PT. Inti United Utama Pada Periode 2014-2017. Secara parsial Receivable Turn Over berpengaruh negatif dan signifikan terhadap Net Profit Margin. Secara parsial Cash Ratio berpengaruh positif dan signifikan terhadap Net Profit Margin. Secara parsial Debt to Asset Ratio berpengaruh negatif dan signifikan terhadap Net Profit Margin. Hasil uji koefisien determinasi menunjukkan 26,2% dari variabel Net Profit Margin yang dapat dijelaskan oleh variabel Receivable Turn Over, Cash Ratio, dan Debt to Asset Ratio.

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