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Akuntansi Prima

JAPRI
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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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FAKTOR- FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA SEKTOR PROPERTY, REAL ESTATE, DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2014-2018 Aprianto Miduk Pandapotan Saragih Aprianto
Akuntansi Prima Vol. 2 No. 1 (2020): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

This research aims to test and analyze how Profitability (Net Profit Margin), Firm Size, Leverage (Debt To Equity Ratio), and Liquidity (Cash Ratio) affect dividend policies on Property Sector, Real Estate, and Building Construction companies listed on the Indonesia Stock Exchange for the period 2014-2018. This type of research is quantitative research. This research uses the explanatory research properties of this research population of 63 Property and Real Estate Sector companies with Purpose Sampling sampling techniques of 20 Property and Real Estate Sector companies that meet the criteria The results of this study show simultaneously Profitability (Net Profit Margin), Firm Size, Leverage (Debt To Equity Ratio), and Liquidity (Cash Ratio) have a significant and significant effect on the Dividend Policy in trade sector companies, services, and investments listed on the Indonesia Stock Exchange for the period 2014-2018 with Fhitung > Ftabel (9,963 < 2,76) and significant 0,00 ≤ 0,05 received and Ha rejected which means variable Profitability, The size of liquidity and leverage companies simultaneously has a significant impact on property sector, real estate, and building construction companies listed on the Indonesia Stock Exchange for the period 2014 – 2018. This means that 26,6% of the company's value variation can be explained by its three independent variables namely Profitability, Company Size, Liquidity, and Leverage while the remaining73.4%.

Analisis Faktor-Faktor yang Mempengaruhi Pendapatan Pedagang Tradisional di Kabupaten Karo (Studi Kasus di Pasar Buah Berastagi) Jessi Charina Sembiring
Akuntansi Prima Vol. 2 No. 1 (2020): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Tujuan umum penelitian ini adalah untuk menganalisis faktor faktor yang mempengaruhi pendapatan pedagang tradisional di pasar buah Berastagi. Kemudian tujuan khususnya yaitu untuk menganalisis pengaruh variabel-variabel seperti Modal Kerja, Lama Usaha, Jenis Barang Dagangan danWaktu Kerja terhadap pendapatan pedagang tradisional di pasar buah Berastagi. Sampel dalam penelitian ini sebanyak 161 pedagang dengan tehnik Simple Random Sampling dengan total populasi 270 pedagang. Metode analisis yang digunakan adalah metode kuadrat linier terkecil (Ordinary Least Square) dengan persamaan regresi linier berganda dengan menggunakan aplikasi Eviews 7. Data yang digunakan dalam penelitian ini adalah dataprimer dan sumber data berasal dari wawancara dan kuesioner yang diberikan kepada pedagang tradisional pasar buah Berastagi. Hasil penelitian ini menunjukkan bahwa Modal Kerja, Lama Usaha, Jenis Barang Dagangan dan Waktu Kerja secara bersama-sama (simultan) berpengaruh terhadap pendapatan pedagang tradisional di pasar buah Berastagi. Secara parsial, Modal Kerja, Lama Usaha, Jenis Barang Dagangan dan Waktu Kerja berpengaruh positif terhadap pendapatan pedagang tradisional di pasar buah Berastagi dan semua variabel bebas sesuai dengan hipotesis.

PENGARUH PENYALURAN KREDIT, TINGKAT SUKU BUNGA DAN KECUKUPAN MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Jurisman Simanjorang
Akuntansi Prima Vol. 2 No. 1 (2020): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

The main purpose of a company is to make profit. In calculating the benefits made by a banking company, it can use profitability ratios by using a measurement scale; that is, Return on Assets (ROA). Some of the ratios that affect the profitability of a bank include the Loan to Deposit Ratio, Interest Rates and Capital Adequecy Ratio. The research used the theories of financial accounting and banks and other financial institutions with regard to bank earnings and bank capital. The study used a quantitative approach, this type of research is descriptive, and the nature of research is explanotary. Data collection was performed by means of documentation, while data analysis was performed by multiple linear regression analysis. The populations of the study are all banks listed on the Indonesia Stock Exchange (BEI) in the period from 2012 to 2014 totaling 27 companies. The 81 samples of the study were drawn by using purposive technique. The results of this study showed that the value of Adjusted R Square was 15.6% and loan portfolio, interest rates and capital adequacy simultaneously have a significant positive effect on profitability with a significant value of 0.001. And partially, credit does not have any effect on profitability, as well as the interest rate has a significant negative effect on the profitability with the significant value of 0.01 and a capital adequacy has a significant effect on profitability with significant value of 0.01.

PENGARUH STABILITY OF SALES, GROWTH OPPORTUNITY DAN CURRENT RATIO TERHADAP DEBT TO EQUITY RATIO PADA PERUSAHAAN SEKTOR PROPERTY AND REAL ESTATE YANG TERDAPAT DI BURSA EFEK INDONESIA PERIODE 2014-2017 Yusneni Afrita Nasution
Akuntansi Prima Vol. 2 No. 1 (2020): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

The objective of the research was to examine and analyze the influence of stability of sales, growth opportunity and current ratio on debt to equity ratio in property and real estate sub-sector companies listed in the Indonesia Stock Exchange period 2014-2017. The research used descriptive research methode. The population was 49 companies in the property and real estate subsector listed in the Indonesia Stock Exchange for the period 2014 – 2017, and 31 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 Stability of Sales, Growth Opportunity and Current Ratio simultaneously had influence on Debt to Equity Ratio. Partially, Stability of Sales had negative and insignificant influence on Debt to Equity Ratio, Growth Opportunity had positive and insignificant influence on Debt to Equity Ratio and Current Ratio had negative and significant influence on Debt to Equity Ratio.

THE PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITY TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Hotma Mentalita
Akuntansi Prima Vol. 2 No. 1 (2020): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

This research aim is to analyze how the Good Corporate Governance and Profitability influence the Earning Management in the Manufacture Companies listed in the Indonesian Stock Exchange. Explanatory Method was used for this research. It used 144 manufacture companies as population and 106 of them used as the samples taken by using proportional random sampling technique. Data were gathered by conducting documentary study and analyzed by using panel data regression analysis. The result of the research showed that, simultaneously, Good Corporate Governance and Profitability had the influence on Earning Management. Partially, Good Corporate Governance did not have any influence on Earning Management, while Profitability had the influence on Earning Management.

PENGARUH CASH RATIO,ROA,ASSET GROWTH,DAN LEVERAGE TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN KONSUMSI YANG TERDAFTAR DI INDONESIAN STOCK EXCHANGETAHUN 2017-2019PENGARUH CASH RATIO,ROA,ASSET GROWTH, DAN LEVERAGE TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN KONSUMSI YANG TERDAFTAR DI INDONESIAN STOCK EXCHANGE TAHUN 2017-2019 saimin, Yusnita Sari
Akuntansi Prima Vol. 2 No. 1 (2020)
Publisher : Fakultas Ekonomi Prodi Akuntansi

The objective of the study is to test and analyze the effects of Cash Ratio, Roa, Asset Growth and Leverage on Dividend Payout Ratio in the Company Consumption, which is recorded on the Indonesian Stock Exchange 2017-2019, Samples used are 19 Companies that are listed in the consumption company sector, in the sample selection, use the purposive sampling method. The data collection methodology uses documentation with the type of data used, namely quantitative data. The method of analysis data, uses analysis, regression, linear, double, the results of this research show the value of R Square is 6.6%, this is means that the variables Cash Ratio, Roa, Asset Growth and Leverage can explain the relationship. Dividend Payout Ratio of 6.6%. The test results show that each independent variable in the study is Cash Ratio, Roa, Asset Growth and Leverage have no effect on the Dividend Payout Ratio.

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

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 ADUIT DELAY PADA PERUSAHAAN PERDAGANGAN DAN INVESTASI YANG TERDAFTAR DI BEI PADA TAHUN 2016 â€“ 2019 Tandi, Alex Sander
Akuntansi Prima Vol. 2 No. 2 (2020)
Publisher : Fakultas Ekonomi Prodi Akuntansi

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

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

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.

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Jl. Sekip Jl. Sikambing No.simpang, Sei Putih Tim. I, Kec. Medan Petisah, Kota Medan, Sumatera Utara 20111

Location
Kota medan,

Sumatera utara

INDONESIA