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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 143 Documents
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PENGARUH AUDIT FEE, KOMPETENSI AUDITOR, INDEPENDENSI DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS AUDIT PADA PEGAWAI KAP MEDAN Siregar, Syahra Safitri
Akuntansi Prima Vol. 8 No. 1 (2026): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v8i1.7901

Abstract

Ketika perusahaan melakukan penilaian terhadap operasional mereka, kualitas audit merupakan pertimbangan yang sangat penting dan krusial. Oleh karena itu, manajemen dapat mengambil keputusan strategis mengenai keberlangsungan bisnis jangka panjang dengan kualitas audit yang tinggi dan tepercaya. Maka dari itu, penting untuk memprioritaskan setiap aktivitas audit dengan auditor yang mampu memberikan kualitas audit yang kompeten dan andal untuk menjadi dasar pengambilan keputusan bagi para pemimpin bisnis. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh biaya audit (audit fee), kompetensi auditor, independensi, dan objektivitas auditor terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di Medan. Sebanyak 135 karyawan merupakan total populasi dari perusahaan akuntan publik tersebut. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling, yang menghasilkan 86 responden. Teknik pengumpulan data dilakukan melalui studi dan survei, dengan data primer sebagai sumber data utama. Analisis regresi linear berganda, uji asumsi klasik, dan uji hipotesis digunakan sebagai alat analisis data. Berdasarkan temuan penelitian, biaya audit, kompetensi auditor, independensi, dan objektivitas secara parsial dan signifikan berpengaruh terhadap kualitas audit yang dilakukan oleh staf KAP di Medan. Keahlian, independensi, dan objektivitas auditor, serta biaya audit, memiliki korelasi yang kuat dengan kualitas audit. Kompetensi, independensi, objektivitas, dan biaya audit memberikan kontribusi terhadap kualitas audit sebesar 78,60%,sedangkan 21,4% sisanya dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.
Pengaruh Literasi Keuangan, Tujuan Investasi, dan Influencer terhadap Keputusan Investasi Generasi Z Christy, Vincent; Nasution, Siti Aisyah; Ginting, Wenny Anggresia
Akuntansi Prima Vol. 8 No. 1 (2026): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v8i1.8207

Abstract

The purpose of this study is to examine how Generation Z is influenced by financial literacy, investment objectives, and influencers in the Indonesian stock market. A total of 40 Generation Z individuals who are actively involved in the Indonesian stock market were given questionnaires as part of the quantitative research methodology. Using SPSS software version 25, tests of normality, multicollinearity, heteroscedasticity, autocorrelation, t-tests, F-tests, and the coefficient of determination (R²) were conducted to analyze the data. The research findings indicate that, both partially and simultaneously, the three independent variables—financial literacy, investment objectives, and influencer influence—have a positive and significant effect on investment decisions. These three variables account for 72.5% of the variation in investment decisions, while the remaining 27.5% is influenced by other factors outside the scope of this study, as indicated by the adjusted coefficient of determination (Adjusted R²) of 0.725.
The Effect Of Operating Costs And Income On Performance Finance Based On Return On Asset Ratio In Broiler Companies Listed On The Stock Exchange Indonesia 2019-2024 Febriana, Febriana Magdalena Pakpahan; Faisal Akbar
Akuntansi Prima Vol. 8 No. 1 (2026): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v8i1.8310

Abstract

The purpose of this study was to determine the effect of operational costs and income on financial performance based on the return on asset ratio in broiler chicken industry companies listed on the Indonesia Stock Exchange in 2019-2024. The research design used is an associative approach. The population in this study were 5 food and beverage companies listed on the Indonesia Stock Exchange in 2019-2024, with a sampling technique using purposive sampling, so that the research sample amounted to 30 broiler chicken industry companies listed on the Indonesia Stock Exchange in 2019-2024. In this study, the type of data used is quantitative data. The data sources used in this study were obtained from the Indonesia Stock Exchange (IDX) website. The data analysis method uses multiple linear regression analysis with SPSS.25. Based on the results of the t-test that has been carried out, it can be concluded that operational costs have a positive and significant effect on financial performance, income has a positive and significant effect on financial performance. Based on the results of the f-test, it is concluded that operational costs and income have a simultaneous effect on financial performance based on the return on asset ratio in broiler chicken industry companies listed on the Indonesia Stock Exchange in 2019-2024.

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