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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 5 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2021): Akuntansi Prima" : 5 Documents clear
Pengaruh Earning Pershare (EPS), Opini Audit, Return On Equity (ROE), Dan Debt To Equity Ratio (DER) Terhadap Return Saham Pada Perusahaan Yang terdaftar dalam Bursa Efek Indonesia (BEI). Fedry Gunawan; Yensy Sugianto
Akuntansi Prima Vol. 3 No. 2 (2021): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.706 KB) | DOI: 10.34012/japri.v2i2.1710

Abstract

The objective of the research was to examine and analyze the influence of Earning per Share, Audit Opinion, Return on Equity and Debt to Equity Ratio on stock return in the property and real estate sector companies listed in the Indonesia Stock Exchange period 2017-2019. The research used descriptive research methode. The population was 48 companies in the property and real estate sector listed in the Indonesia Stock Exchange for the period 2017 – 2019, and 24 of them were used as the samples, taken by using purposive sampling technique. The data were analyzed by using multiple linear regression using SPSS. The results of the research showed that the variables of Earning per Share, Audit Opinion, Return on Equity and Debt to Equity Ratio simultaneously had influence on Stock Return. Partially, Earning per Share and Debt to Equity Ratio had significant influence on Stock Return. For Audit Opinion and Return on Equity had no significant influence on Stock Return.
PENGARUH PERGANTIAN AUDITOR, JENIS INDUSTRI, ANAK PERUSAHAAN (SUBSIDIARY), KEPEMILIKAN PUBLIK DAN LEVERAGE TERHADAP AUDIT DELAY PADA PERUSAHAAN PERDAGANGAN DAN INVESTASI YANG TERDAFTAR DI BEI PADA TAHUN 2016 - 2019 Alex Sander Tandi
Akuntansi Prima Vol. 3 No. 2 (2021): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v3i2.1929

Abstract

ABSTRAK 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 PENDAPATAN ASLI DAERAH (PAD), BELANJA DAERAH, ANGKATAN KERJA, KEMISKINAN TERHADAP PRODUK DOMESTIK REGIONAL BRUTO (PDRB) DI KABUPATEN/KOTA PROVINSI SUMATERA UTARA PADA PERIODE 2017–2020 Elin Awanta Rajagukguk
Akuntansi Prima Vol. 3 No. 2 (2021): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v3i2.1810

Abstract

ABSTRACT This observation is useful in examining how the impact of Original Local Government Revenue, Expenditure, Labor Force, and Poverty on the Gross Regional Domestic Product (GRDP). The data used in the form of publication information for the Province of North Sumatra in Figures 2021 every year is published on the BPS website for the Province of North Sumatra.. The sampling method is taken from saturated sampling. The test method uses multiple linear regression, and classical assumption tests, namely normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, T test, F test and coefficient test (R2). The test results in this study are (1) Original Local Government Revenue does not have a significant impact on Gross Regional Domestic Product. (2) Expenditures have a significant negative effect on Gross Regional Domestic Product. (3) Labor force and poverty have a positive and significant effect on Gross Regional Domestic Product. (4) Original Local Government Revenue, Expenditure, Labor Force and Poverty have a simultaneous impact on Gross Regional Domestic Product. By obtaining the Ajuted Rsquare value of 37.3% and the result of 62.7 is the remaining influence of other variables or other factors. Keywords: OLGR, Expenditure, Labor Force, Povert, GRDP
audit PENGARUH TEKANAN ANGGARAN WAKTU,ETIKA AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KAP WILAYAH MEDAN: Tekanan Anggaran Waktu, Etika Auditor Dan Independensi jenny zain jenny
Akuntansi Prima Vol. 3 No. 2 (2021): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v3i2.2533

Abstract

Abstract This study discusses the effect of time budget pressure, auditor ethics and auditor independence on audit quality. This research was conducted in 9 Public Accounting Firms in the Medan area. The sample technique used is simple random sampling. The data collection method in this study was conducted by survey or distributing questionnaires. The results of this study indicate that simultaneously time budget pressure, auditor ethics and independence have a significant effect on audit quality. Partially, time budget pressure has no effect on audit quality, auditor ethics has a positive effect on audit quality, and independence has a positive effect on audit quality.
PENGARUH CURRENT RATIO, PENDAPATAN, DAN B IAYA OPERASIONAL TERHADAP PROFITABILITAS PADA PT. PERKEBUNAN NUSANTARA III MEDAN Yeyen Syarival Banjarnahor Yeyen
Akuntansi Prima Vol. 3 No. 2 (2021): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v3i2.2543

Abstract

Perkebunan Nusantara III Medan merupakan perusahaan yang bergerak dibidang pengelolaan, pengolahan, dan pemasaran hasil perkebunan yang beralamat di jalan Sei Batang Hari No.2 Medan Sunggal. Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana pengaruh current ratio, pendapatan, dan biaya operasional terhadap profitabilitas di PT. Perkebunan Nusantara III Medan periode 2011- 2014. Metode penelitian yang digunakan dalam penelitian ini menggunakan metode pendekatan kuantitatif, jenis penelitian adalah deskriptif kuantitatif yang bersifat hubungan kausal. Populasi dan sampel penelitian ini sebanyak 4 tahun atau 48 bulan (data) laporan current ratio, pendapatan dan biaya operasional yaitu dari tahun 2011-2014,dengan teknik pengambilan data sampling jenuh. Metode analisis data dalam penelitian ini adalah analisis regresi linier berganda dengan uji asumsi klasik. Hasil penelitian ini menunjukkan secara simultan current ratio, pendapatan, dan biaya operasional berpengaruh signifikan terhadap profitabilitas, dengan hasil Fhitung = 89,089 > Ftabel = 2,82. Secara parsial pendapatan dan biaya operasional berpengaruh dan tidak signifikan sedangkan current ratio tidak berpengaruh dan tidak signifikan terhadap laba bersih pada PT. Perkebunan Nusantara III Medan periode 2011-2014.

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