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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 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 ITO, RECEIVABLE TURNOVER, FAT DAN TATO TERHADAP PROFITABILITAS PADA PERUSAHAAN CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BEI PERIODE 2017-2019 septiani sridefi
Akuntansi Prima Vol. 2 No. 1 (2020): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.887 KB) | DOI: 10.34012/japri.v2i2.1811

Abstract

This study aims to determine the effect of ITO,Receivable Turnover,Fat and TATO on Protability in Consumer Good Industry Companies listed on the Indonesia stock Exchange in 2017-2019.The research method used is a quantitative approach.The population used is manufacturing Companies listed on the Indonesia stock Exchange in 2017-2019 with 51 companies.The sample in this study were 24 Companies with certain criteria.The statistical method used is logistic regression analysis using SPSS 25.The result is that Fixed Asset Turnover has an influence on profitability.Inventory Turnover,Receivable turnover and total asset Turnover have no effect on profitability. Keywords : Inventory Turnover, Receivable turnover, FAT, and TATO, profitability
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
ANALISIS PENGARUH LDR, BOPO, NIM DAN NPL TERHADAP RETURN OF ASSET PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 - 2020 Melly Yulianti
Akuntansi Prima Vol. 4 No. 1 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.2508

Abstract

Abstract Return on Assets (ROA), Non Performing Loans (NPL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio. Banks play an important role as financial intermediaries between needy parties. Banking is an institution that plays an important role in the distribution of funds for business units that have more financial conditions (surplus) with those of business units with less financial conditions (deficit).
FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI: laporan keuangan Herlin munthe
Akuntansi Prima Vol. 4 No. 1 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.2517

Abstract

Informasi keuangan merupakan salah satu kebutuhan penting bagi investor. Perkembangan teknologi komunikasi yang begitu pesat dapat dimanfaatkan perusahaan untuk menyampaikan informasi yang dibutuhkan para investor dengan lebih mudah dan cepat. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi pelaporan keuangan perusahaan di bursa efek indonesia oleh perusahaan manufakturyang terdaftar dibursa efek Indonesia. Variabel penelitian yang digunakan adalah current ratio, profitabilitas yaitu return on asset. Penelitian ini dilakukan dengan metode survey terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013- 2015. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah stratified random sampling. Hasil penelitian menunjukkan bahwa hanya current ratioperusahaan yang berpengaruh posirif terhadap pengungkapan laporan keuangan perusahaan dan profitabilitas berpengaruh negatif terhadap pengungkapan laporan keuangan perusahaan..
SISTEM AKUNTANSI PEMBELIAN PERSEDIAAN PADA PT. UTAMA INTI HASIL KIMIA INDUSTRI: SIA pembelian Herlin munthe
Akuntansi Prima Vol. 4 No. 1 (2022): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v4i1.2518

Abstract

Sistem akuntansi memiliki peran yang sangat penting dalam sebuah perusahaan karena sistem mengumpulkan, mengorganisir dan mengikhtisarkan tentang berbagai transaksi perusahaan sehingga dapat dimanfaatkan oleh pihak-pihak yang berkepentingan. Penelitian ini dilakukan pada PT. Utama Inti Hasil Kimia Industri yang berlokasi di jalan Medan-Binjai km 12. Tujuan penelitian ini adalah untuk mengetahui bagaimana sistem akuntansi pembelian persediaan pada PT. UTAKI. Penelitian pada skripsi ini berbentuk deskriptif kualitatif, dimana data sekunder yang dikumpulkan peneliti dengan teknik observasi, wawancara dan dokumentasi. Dari hasil penelitian yang dilakukan peneliti terhadap perusahaan dapat diambil kesimpulan bahwa perusahaan belum menerapkan biaya standar dengan baik. Penetapan standar harga bahan baku dilakukan berdasarkan standar harga tahun lalu dan menjadi pedoman selama satu tahun untuk tahun yang mendatang. Dalam penetapan standar harga bahan baku ini kurang tepat, karena penetapan standar harga bahan baku didasarkan atas harga bahan baku realisasi tahun yang lalu maka sebaiknya harga standar bahan baku disusun setiap akhir bulan.
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 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 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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