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JRAM (Jurnal Riset Akuntansi Multiparadigma)
Published by Universitas Islam Sumatera Utara
ISSN : 23390492     EISSN : 25991469     DOI : DOI: https://doi.org/10.30743/akutansi.v8i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The manuscript was written for JRAM (Jurnal Riset Akuntansi Multiparadigma) should be an original research paper either theoretically or empirically which sufficiently contributes novelty to accounting and auditing literature. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. JRAM (Jurnal Riset Akuntansi Multiparadigma) is published Universitas Islam Sumatera Utara. The scope of the journal are the following topics: Management Accounting Financial Accounting Public Sector Accounting Sharia Accounting Accounting Information Technology Auditing Professional Ethics Accounting Education
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 11 Documents
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Search results for , issue "Vol 8, No 2 (2021): Desember" : 11 Documents clear
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPOSIBILITY DAN CURRENT RATIO TERHADAP EARNING RESPONSE COEFFICIENT PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Khairutdin Sembiring; Heny Triastuti Kurnianingsih; Lusi Elviani Rangkuti
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.235 KB) | DOI: 10.30743/akutansi.v8i2.4766

Abstract

This study entitled "The Effect of Current Ratio and Disclosure of Corporate Social Responsibility on Earning Response Coefficient in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX)". The purpose of this study is to explain how much influence the Current Ratio and disclosure of Corporate Social Responsibility have. simultaneously on the Earning Response Coefficient of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This research is a quantitative descriptive study with data analysis techniques used, namely multiple linear regression and hypothesis testing (t test and f test). In this study, the sampling technique used was purposive sampling. The data collection technique in this study is documentation, by collecting data on financial statements and annual reports of companies listed on the Indonesia Stock Exchange in 2018-2020.  The results of the partial test (t test) show that the variable Current Ratio has no effect on the Earning Response Coefficient. This is indicated by tcount t table (0.780 1.984). Meanwhile, the CSR Disclosure variable has no effect on the Earning Response Coefficient. This is indicated by the value of tcountttable (-1.551.994). While the results of the simultaneous test (f test) of the two independent variables on the dependent variable show that the acquisition of the value of Fcount Ftable (0.309 3.10), meaning that the Current Ratio (X1) and CSR Disclosure (X2) simultaneously have no significant effect on Earning Response. Coefficient on food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020.
PENGARUH KINERJA KEUANGAN, FINANCING TO DEPOSIT RATIO (FDR), MODAL SENDIRI, TERHADAP PEMBIAYAAN MUDHARABAH PERBANKAN SYARIAH YANG ADA DI INDONESIA Dinda Lestari Purba; Jalilah Ilmiha
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.153 KB) | DOI: 10.30743/akutansi.v8i2.4771

Abstract

The background to the problem of this study is the difference in each influence of the variable x on the variable y studied in Islamic commercial bank companies in Indonesia for the 2015-2019 period. The purpose of this study is to analyze the effect of ROA, FDR, Own Capital on Islamic Banking Mudharabah Financing in Indonesia in 2015-2019. The data analysis method used to test the hypothesis is descriptive analysis test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that the variables ROA, FDR, and Own Capital simultaneously had a significant influence on Mudharabah Financing. Meanwhile, the effect is partially different. Own Capital has a significant effect on Mudharabah Financing. ROA and FDR have no significant effect on mudharabah financing.
ETIKA PROFESI AUDITOR DALAM MEMODERASI PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR ATAS KUALITAS AUDIT Farah Latifah Nurfauziah; Fitria Ningrum Sayekti; Citra Kharisma Utami
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.431 KB) | DOI: 10.30743/akutansi.v8i2.4776

Abstract

 The purpose of this study is to identify: (1) the effect of competence and independence of auditors on audit quality, (2) how auditor ethics moderates the effect of auditor competence and independence on audit quality. The sample of this study was 50 representatives of public accounting firm auditors in the city of Bandung. The validity and reliability of the questionnaire were tested before the study. The prerequisite tests for the analysis carried out were the normality test, the multicollinearity test, and the heteroscedasticity test. The data analysis method used is simple regression analysis and multiple regression analysis. The results show that H1 is rejected where there is no effect of Auditor competence on Audit Quality because the regression coefficient is 0.05 and the tcount is 0.365 ttable 2.0452. The results of the H2 test also show that there is no effect of auditor independence on audit quality because the regression coefficient is 0.222 and the tcount is 1.407 ttable 2.0452. While the H1a test shows that Auditor Ethics moderates the effect of Auditor competence on audit quality positively with a significance of 0.034. The H2a test shows that Auditor Ethics does not moderate the effect of Auditor independence on audit quality with a significance value of 0.399.
PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Delvina Risnanda; Farida Khairani Lubis; Abdul Rasyid
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.528 KB) | DOI: 10.30743/akutansi.v8i2.4767

Abstract

This research is conducted to find out the effect of temporary difference on profit growth in manufacturing companies, to find out the effect of permanent difference on profit growth in manufacturing companies, to find out the effect of book tax differences on profit growth in manufacturing companies, and to find out the effect of temporary difference, permanent difference and book tax differences on profit growth in manufacturing companies. The method used in this study is the documentation method. Documentation is the collection of data carried out with the category and classification of materials that are written and related to research problems. Data related to this study include, financial statements in the form of balance sheets and income statements from 2017-2019. And also the study of libraries used by reading books that. This study concludes that temporary difference has a positive and significant effect on profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Permanent Difference negatively and significantly affects profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Book Tax Differences has a positive and significant effect on profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Temporary difference, permanent difference and book tax differences simultaneously positively and significantly affect profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.
ANALISIS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDesa) DI DESA TANJUNG RAJA KECAMATAN STM HULU KABUPATEN DELI SERDANG Tio Fanta Purba; Mas’ut .
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.222 KB) | DOI: 10.30743/akutansi.v8i2.4772

Abstract

This study aims to see the implementation of APBDes and village openness to the people of Tanjung Raja Village, STM Hulu district, Deli Serdang Regency during the 2017-2018 period. The type of research used in this research in qualitative research, while the research method used is descriptive method. The data collection tecniques carried out were by observing the field (Tanjung Raja Village Head, Treasurer, village officials and also the Tanjung Raja Village community. In  addition, the documentation technique is to collect data related to APBDes and other influential documents. The sample in this study was in one sample, namely Tanjung Raja village, STM Hulu District, Deli Serdang Regency. This research proves that the preparation of APBDes in Tanjung Raja village is in accordance with the rules set by government. However, there are still things that need to be improved, such as the absence of Bumdes in Tanjung Raja village.
PENGARUH EARNING PER SHARE, STRUKTURAL MODAL DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI Michael Sinaga; Zufrizal Harahap; Sri Rahayu
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.847 KB) | DOI: 10.30743/akutansi.v8i2.4768

Abstract

The stock price is the main factor that is considered by investors in making investment. The purpose of this study is to observe the relationship between earnings per share, capital structure and financial performance with stock prices. The type of research data that can be used is a quantitative approach. The sampling that can be used is the purposive sampling technique, and there are 19 companies in the mining sector that are sampled in 44 companies. The data source used is secondary data obtained from the Indonesia Stock Exchange, 2017 to 2019. The results of this study indicate that, individually, earnings per share have a positive and significant impact on stock prices and structural capital has a negative and significant impact on stock prices, while financial performance has no significant effect on stock prices.
PENGARUH WORKING CAPITAL TURNOVER, DEBT TO TOTAL ASSET DAN RECEIVABLE TURNOVER TERHADAP PERTUMBUHAN LABA Surya Ridhoansyah; Zenni Riana; Eli Agustami
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.172 KB) | DOI: 10.30743/akutansi.v8i2.4773

Abstract

This study aims to determine the effect of working capital turnover, debt to total assets and receivable turnover with profit growth. The type of data used is quantitative data. Determination of the sample was carried out using purposive sampling technique, and there were 12 companies in the food and beverage sector that were sampled in this study. The data analysis technique used is multiple linear regression analysis. The data source used is secondary data obtained from the Indonesia Stock Exchange, by taking financial statement data, in 2017 to 2020. The results of this study indicate that partially debt to total assets has a positive and significant effect on profit growth, and receivable turnover has an effect negative and significant to profit growth. Meanwhile, working capital turnover has no and no significant effect on profit growth.
PENGARUH FREE CASH FLOW, PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP DIVIDEND PAYOUT PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI PERIODE 2015 - 2019 Ronaldo .; Sri Elviani; Syamsul Efendi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.747 KB) | DOI: 10.30743/akutansi.v8i2.4769

Abstract

The purpose of this study is to observe the relationship between free cash flow, debt policy and company growth with dividend payout. The type of research data used is a quantitative approach. Determination of the sample that can be used is purposive sampling technique, and there are 10 companies in the agricultural sector that become the research sample from 25 companies as a whole. The analytical technique used is multiple linear regression. The data source used is secondary data obtained from the Indonesia Stock Exchange, by taking financial reporting data, from 2015 to 2019. The results of this study state that individually the company's growth has a negative effect on dividend payout, then free cash flow and debt policies do not have influence with dividend payout. Meanwhile, simultaneously free cash flow, debt policy and company growth have no effect on dividend payout.
ANALISIS MODAL KERJA DAN LIKUIDITAS UNTUK MENINGKATKAN PROFITABILITAS PADA PT KARYA MURNI PERKASA MEDAN Ilham Sonata; Seri Ramadhani
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.485 KB) | DOI: 10.30743/akutansi.v8i2.4774

Abstract

This study aims to determine working capital turnover and liquidity on profitability in 2018-2019 at PT. Karya Murni Perkasa Medan. The type of data used is secondary data, the data has been processed and obtained from sources that have been documented in the company including financial statements for 2018 and 2016 as well as company history and the data analysis technique used is by using descriptive methods, namely methods using data compiled, interpreted and analyzed so as to provide a clear and complete picture for solving the problems encountered. Based on the financial statements in the form of a statement of financial position and income statement, analyzed using financial ratios. Based on the results of research and discussion, it can be concluded that Working Capital as a whole can be said to be less good, because Working Capital Turnover has decreased from 2018-2019. Liquidity, measured by using the current ratio, quick ratio and cash ratio shows that the company's condition is in good condition, but when compared to the industry average standard, the liquidity ratio in 2018-2019 is declared not good because it is below the average. Financial performance PT. Karya Murni Perkasa in terms of profitability shows the company's financial condition, it is known that net profit margin, return on assets and return on equity have the same ratio level, namely a decrease in each ratio in 2018-2019 and when compared to the industry average standard, each ratio in 2018-2019 is not good because it is still below the average.
PENGARUH KINERJA KEUANGAN DAN ECONOMIC VALUE ADDED TERHADAP RETURN SAHAM PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA Awaluddin .; Shofwan Andri; Ramadona Simbolon
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.963 KB) | DOI: 10.30743/akutansi.v8i2.4770

Abstract

The purpose of this study is to prove the relationship between return on assets and economic value added with stock returns in pharmaceutical sector companies listed on the Indonesia Stock Exchange, from 2017 to 2019. Sampling was carried out by purposive sampling, and there were 6 companies used as samples. as research samples from 10 companies. The source of data in this study is secondary data obtained from the Indonesia Stock Exchange. Data were analyzed using multiple linear regression. The results of this study provide evidence that individually, return on assets has a positive and significant effect on stock returns, and economic value added does not have a significant effect on stock returns. Meanwhile, simultaneously return on assets and economic value added have a positive and significant effect on stock returns.

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