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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 139 Documents
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PENGARUH RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN rahmi, namira ufrida; Simanjorang, Bella Rosa; Pasaribu, Ridoi Gilbert; fan, Yulis
Akuntansi Prima Vol. 6 No. 2 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i2.5732

Abstract

Financial performance is really needed by companies to determine the good and bad of the company's financial condition in a certain period. One way of measuring company performance is using financial ratio analysis. This research aims to examine the effect of liquidity ratios (CR) and Solvency (DER) on financial performance (ROA) in pharmaceutical companies for the 2021-2023 period, both partially and simultaneously. The samples were taken using purposive sampling technique. A sample of 14 companies was obtained from a total population of 15 companies. The sample was selected using a purposive sampling technique. The analysis technique used was descriptive statistics, multiple linear regression. , classical assumption test, hypothesis test (T test and F test) and coefficient of determination. Data processing using the SPSS 26 program. Partial test results show that solvency has a negative and significant effect on financial performance. Liquidity has a positive and significant effect on financial performance. Activities has no effect on financial performance. Meanwhile, simultaneous test results show that liquidity, solvency and activity together have an effect on financial performanc
PENGARUH AUDIT INTERNAL DAN KOMITE AUDIT TERHADAP GOOD CORPORATE GOVERNANCE (STUDI KASUS PT. RATEL SHELBY INDONESIA) Ahmad braja wahyu, Ahmad braja wahyu; Syahputra, Oky; Aristantya, Selvy
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.5875

Abstract

This study aims to determine the impact of internal audit and the audit committee on the implementation of Good Corporate Governance at PT. Ratel Shelby Indonesia. The research strategy employs a quantitative method with a descriptive approach. Data analysis is conducted using multiple linear regression with SPSS software version 25.0.2.0. The population for this study is PT. Ratel Shelby Indonesia, with the research sample consisting of parties involved in internal audit practices and the audit committee related to Good Corporate Governance. Sampling is conducted using a non-probability sampling method with convenience sampling technique. Data collection is performed using a questionnaire distributed to respondents including the audit committee, internal audit unit, company secretary, and financial staff. Hypothesis testing is carried out using the coefficient of determination test and t-test. The results of the study demonstrate that internal audit and the audit committee have a positive impact on the implementation of Good Corporate Governance. This indicates that improved internal audit performance and more effective roles of the audit committee can influence the enhancement of Good Corporate Governance. Good internal audit performance and effective oversight by the audit committee will positively affect Good Corporate Governance at PT. Ratel Shelby Indonesia.
Pengaruh Laba Akuntansi, Opini Audit, Solvabilitas dan Ukuran Perusahaaan Terhdap Audit Delay Pada Perusahaaan Manufaktur Sektor Pangan yng Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2022 napitupulu, samuel
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6546

Abstract

This research aims to analyze the factors that influence audit delays in food sector manufacturing companies listed on the Indonesia Stock Exchange in the 2020-2022 period. The factors studied include accounting profit, audit opinion, solvency, and company size. The research method used is quantitative using secondary data from related articles and journals. Partial test results show that accounting profit, solvency and company size do not have a significant influence on audit delay, while audit opinion has a significant influence on audit delay. Meanwhile, simultaneously accounting profit, audit opinion, solvency and company size have a significant effect on audit delay. Keywords: audit delay, accounting profit, audit opinion, solvency, company size
PENGARUH BEBAN GAJI DAN TUNJANGAN TERHADAP TOTAL LABA PERIODE BERJALAN PADA PT TELEKOMUNIKASI INDONESIA TBK PERIODE 2016-2023 Soetedjo, Louis Lewinsky; Laurentius Raymond Javier; Elizabeth Tiur Manurung
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6780

Abstract

Salaries and benefits are major components of a company's operational costs that can influence profitability. This study aims to analyze the effect of salaries and benefits expenses on total income for the period at PT Telekomunikasi Indonesia Tbk from 2016 to 2023. The research method used is simple linear regression with secondary data obtained from the annual financial reports of PT Telekomunikasi Indonesia Tbk. The analysis was conducted to determine the relationship between salaries and benefits expenses as the independent variable and total income for the period as the dependent variable. The results show that salaries and benefits expenses significantly affect total income for the period, with a regression coefficient value of 0.2832 and an R Square of 0.9274. The significance test resulted in a p-value of 0.00000000000000000121, indicating a highly significant relationship between the two variables. Keywords: Salaries, benefits, total income for the period, linear regression, PT Telekomunikasi Indonesia Tbk.
Pengaruh Penyaluran Kredit, Non Performing Loan , Corporate Social Responsibility, Digital Banking terhadap Customer Retention di Bank Sumut KCP Sei Sikambing , Medan Sihombing, Ema Ranika
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6972

Abstract

Technological progress plays a crucial role in the expansion of digital banking within the financial sector. Digital banking enables customers to engage with banks more efficiently, especially regarding credit distribution, non-performing loans (NPL), corporate social responsibility (CSR), and other financial services, without requiring a physical visit to a bank branch. Based on this context, this study aims to analyze the impact of credit distribution, non-performing loans (NPL), corporate social responsibility (CSR), and digital banking on customer retention at Bank Sumut KCP Sei Sikambing. The research involves a total population of 50 individuals. A probability sampling method is applied in this study. Customer retention serves as the dependent variable, whereas the independent variables include credit distribution, non-performing loans (NPL), corporate social responsibility (CSR), and digital banking. This research adopts a quantitative survey approach, with data analysis conducted using SPSS version 2020. The results of the t-test reveal that credit distribution positively affects customer retention. Similarly, non-performing loans (NPL), corporate social responsibility (CSR), and digital banking also exhibit a positive influence on customer retention.
The Effect of Capital Structure, Cash Flow, Market Value Added, and Net Profit Margin on Stock Returns of Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2020–2022 Period Angelia, Nia; Sembiring, Santy Chatarina; Syahputra, Oky
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6979

Abstract

Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) are companies engaged in the processing and distribution of food and beverage products, whose shares are traded on the Indonesian capital market. This study aims to determine the effect of Capital Structure, Cash Flow, Market Value Added, and Net Profit Margin on Stock Returns of food and beverage companies listed on the IDX for the period 2020–2022. The population of this study includes all food and beverage companies listed on the IDX during the 2020–2022 period, totaling 40 companies. The number of samples used in this study is 23 companies over a period of 3 years, resulting in a total of 69 research samples. The results of the study partially show that Debt to Equity Ratio has a negative and insignificant effect on Stock Returns, Operating Cash Flow has no significant effect on Stock Returns, Market Value Added has a positive and significant effect on Stock Returns, and Net Profit Margin has no significant effect on Stock Returns. Meanwhile, simultaneously, Debt to Equity Ratio, Operating Cash Flow, Market Value Added, and Net Profit Margin have a positive and significant effect on Stock Returns.
The Influence of Net Profit Margin, Return on Asset, Debt to Equity Ratio, and Current Ratio on Stock Prices in Manufacturing Companies in the Basic and Chemical Industries Listed on the Indonesia Stock Exchange in 2019-2021. warta Simamora, Rina; Angelia, Nia; Syahputra, Oky; Wulandari, Sri
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6980

Abstract

This research aims to examine the influence of NPM, ROA, capital structure and CR on share prices in manufacturing companies in the basic industrial and chemical sectors listed on the IDX. The sample used was 28 companies out of 73 companies listed during the 2019-2022 period. The analysis used is multiple linear regression analysis with SPSS application tools. From the statistical tests carried out, it was found that ROA partially had a significant positive effect on share prices, NPM and capital structure partially had no significant effect on share prices, CR partially had a significant negative effect on share prices. Meanwhile, simultaneously NPM, ROA, capital structure and CR have a significant effect on stock prices listed on the IDX.
PENGARUH KINERJA KEUANGAN, PERSEPSI INVESTOR, MANAJEMEN PERUSAHAAN, DAN KONDISI EKONOMI TERHADAP PERTUMBUHAN PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONEISA (BEI) Sobirin, Sobirin; widya, Widya Indah Patricia Sitorusi; Ninta, Ninta Katharina; yunelci, Yunelci Marta Seliamang
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.6998

Abstract

Studi ini berfokus pada upaya untuk memperoleh informasi bagaimana kinerja keuangan, persepsi investor, manajemen perusahaan, dan kondisi ekonomi mempengaruhi pertumbuhan perusahaan infrastruktur yang tercatat di (BEI) pada kurun waktu 2021-2023. Studi ini menerapkan analisis regresi linier menggunakan metode kuantitatif. Statistik pada studi ini didapatkan melalui laporan keuangan perusahaan yang tercatat di BEI. Kesimpulan penelitian menjelaskan yakni setiap variabel bebas menyebabkan dampak yang signifikan kepada pertumbuhan perusahaan. Pertumbuhan perusahaan dipengaruhi secara positif dan signifikan oleh faktor kinerja keuangan, persepsi investor, manajemen perusahaan, dan kondisi ekonomi. Semua variabel secara bersamaan memiliki pengaruh yang signifikan kepada variabel Y yaitu pertumbuhan perusahaan berdasarkan hasil uji F. Sebesar 60% variabilitas pertumbuhan perusahaan dapat dijelaskan oleh variabel kinerja keuangan, persepsi investor, manajemen perusahaan, dan kondisi ekonomi yang disajikan melalui nilai Adjusted R Square sebesar 0,600. Adapun 40% selebihnya terpengaruh oleh aspek lain yang tidak dianalisis dalam studi ini.
DETERMINAN KOMPETENSI, PELATIHAN PROFESIONAL , PENGHARGAAN FINANCIAL, KEPUASAN MINAT DAN KESEMPATAN KARIR TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR SEBAGAI AUDITOR” (STUDI EMPIRIS UNIVERSITAS SARI MUTIARA INDONESIA, SUMATERA UTARA) Junike, Junike Astria Sinaga; Fadhilah, Fadhilah Permata Sari; Michael, Michael Alfrido Turnip; Wilsa, Wilsa Road Bettermen Sitepu; Marupa, Marupa Siregar
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.7005

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor-faktor seperti pemenuhan minat, insentif finansial, pelatihan profesional, dan peluang karir terhadap minat mahasiswa akuntansi. Penelitian kuantitatif ini melibatkan 201 responden yang merupakan mahasiswa akuntansi angkatan 2021 dari Universitas Sari Mutiara. Data dikumpulkan melalui survei Google Forms. Data yang dianalisis menggunakan SPSS 20 For Windows merupakan data primer yang diperoleh dari responden. Analisis dalam penelitian ini meliputi statistik deskriptif, analisis reliabilitas dan validitas, uji asumsi klasik, uji normalitas, uji multikolinearitas, uji autokorelasi, uji heteroskedastisitas, regresi linier berganda, uji hipotesis parsial (t-test), dan uji hipotesis simultan (F-test). Penelitian ini menunjukan bahwa Determinan Kompetensi, Pelatihan Profesional,Penghargaan Financial, Kepuasan Minat Dan Kesempatan Karir berpengaruh secara simultan terhadap Minat Mahasiswa Universitas Sari Mutiara Indonesia, Sumatera Utara.
PENGARUH ROA, DER, CR, NPM TERHADAP HARGA SAHAM PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021 – 2023 Sertami, Sertami Oktavia Tarigan; Jufri, Jufri Ardianta Ginting S; Gilbert, Gilbert Gabariel Tampubolon; Putri, Putri Irma Wantika Manurung; Herlin, Herlin Munthe; Rifqah, Rifqah Harahap
Akuntansi Prima Vol. 7 No. 1 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v7i1.7015

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), Net Profit Margin (NPM) Terhadap Harga Saham pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia pada Periode 2021 – 2023. Penelitian ini merupakan jenis penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan triwulan dari 96 sampel perusahaan. Data dianalisis menggunakan software Eviews 12 dengan metode analisis yang digunakan pada penelitian ini yaitu Uji Statistik Deskriptif, Estimasi Regresi Panel, Uji Chow, Uji Hausman , Uji Lagrange Multiplier (LM), Uji Asumsi Klasik, Uji Multikolinearitas, Uji Heteroskedastisitas, Uji Autokorelasi, Analisis Regresi Data Panel, Uji Hipotesis, Uji Signifikan Parameter Individual (Uji T), Uji Signifikan Simultan (Uji f) Uji Koefisian Determinasi (R²). Hasil penelitian ini menunjukkan bahwa Pengaruh ROA, DER, CR, NPM berpengaruh secara simultan Terhadap Harga Saham Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia pada Tahun 2021 – 2023.

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