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Muhammad Salman
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Jl, Prof. Dr. Syarief Thayeb, Meurandeh, Langsa Lama, Kota Langsa, Aceh 24416.
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INDONESIA
Jurnal Mahasiswa Akuntansi Samudra
Published by Universitas Samudra
ISSN : 27970434     EISSN : 27970086     DOI : 10.33059
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Jurnal Mahasiswa Akuntansi Samudra (JMAS) e-ISSN 2797-0086 p-ISSN 2797-0434 is the publication of articles from research and literature review in the field of Economics, especially Accounting. JMAS is available in print and online versions published by the Accounting Study Program, Faculty of Economics, Samudra University. JMAS helps academics, researchers, and practitioners to publish their research results. JMAS is published periodically in January, May, and September. JMAS aims to widely disseminate both empirical studies and conceptual discourse in the field of Economics, especially Accounting. JMAS is a place for publishing literature articles that accept articles in both English and Indonesian, and reports that JMAS will post are not published in other journals. JMAS: Jurnal Akuntansi Mahasiswa Samudra is a journal that provides a forum for publishing original research articles, student research articles, and review articles from contributors. And this journal discusses Economics, especially Accounting, Sharia Accounting, Financial Accounting, and Public Sector Accounting.
Arjuna Subject : Umum - Umum
Articles 5 Documents
 1 
Search results for , issue "Vol 3 No 2 (2022)" : 5 Documents clear
PENGARUH PARTISIPASI ANGGARAN, AKUNTANSI PERTANGGUNGJAWABAN DAN GAYA KEPEMIMPINAN TERHADAP KINERJA APARATUR PEMERINTAH DI KOTA LANGSA Juraida Anis; Nurlaila Hanum; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 2 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (777.891 KB) | DOI: 10.33059/jmas.v3i2.4907

Abstract

Studi ini bertujuan untuk membahas pengaruh Partisipasi Anggaran, Akuntansi Pertanggungjawaban dan Gaya Kepemimpinan terhadap Kinerja Aparatur Pemerintah. Penelitian ini dilakukan pada seluruh SKPK di Kota Langsa menggunakan data primer. Metode yang digunakan dalam pengumpulan data dengan menyebarkan kuesioner dan dengan mengunakan alat ukur berupa uji validitas dan uji reliabilitas. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil studi menunjukkan bahwa partisipasi anggaran tidak berpengaruh signifikan terhadap kinerja aparatur pemerintah, akuntansi pertanggungjawaban berpengaruh positif dan signifikan terhadap kinerja aparatur pemerintah. Sedangkan gaya kepemimpinan tidak berpengaruh signifikan terhadap kinerja aparatur pemerintah, secara simultan partisipasi anggaran, akuntansi pertanggungjawaban dan gaya kepemimpinan berpengaruh signifikan terhadap kinerja aparatur pemerintah.
PENGARUH OPINI AUDIT DAN AUDIT REPORT LAG TERHADAP VOLUNTARY AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI PEMODERASI PADA PERUSAHAAN PERINDUSTRIAN YANG TERDAFTAR DI BEI Mahariyani; Afrah Junita; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 2 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (983.302 KB) | DOI: 10.33059/jmas.v3i2.4996

Abstract

The purpose of this study was to examine the effect of Audit Opinion and Audit Report Lag on Voluntary Auditor Switching with Financial Distress as a moderating variable. The data analysis method used is the classical assumption test such as: data normality test, multicollinearity test, autocorrelation test and heteroscedasticity test as well as hypothesis testing such as multiple linear regression test, interaction test or what is commonly called moderated regression analysis, individual parameter significant test (partial test), simultaneous significance test (simultaneous test) and coefficient of determination test (R2). The result of the multiple linear regression equation is Y= -0.915 + 0.024 X1 + 0.016 X2 - 0.088 M - 0.023 X1*M + 0.001 X2*M + e. Partially, audit opinion has no significant effect on voluntary auditor switching, audit report lag has no significant effect on voluntary auditor switching and financial distress has no significant effect on voluntary auditor switching. Based on the moderated regression analysis test partially financial distress cannot moderate the effect of audit opinion on voluntary auditor switching and financial distress cannot moderate the effect of audit report lag on voluntary auditor switching and simultaneously financial distress cannot moderate the effect of audit opinion and audit report lag on voluntary switching auditors.
FAKTOR – FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI Dona Friski Sinulingga; Muhammad Fuad; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 2 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (791.229 KB) | DOI: 10.33059/jmas.v3i2.5488

Abstract

This study aims to discuss the effect of Cash Flow Volatility, Accrual Size and Debt Level on Earnings Persistence in Infrastructure sector companies listed on the IDX for the period 2010 – 2019. The data used in this study uses secondary data obtained from the published financial statements of Infrastructure sector companies. . The data analysis method used was multiple linear regression and used statistical tools, namely SPSS (Statistical Package for the Social Science) software. The results show that Cash Flow Volatility has a positive but not significant effect on Earning Persistence, Accrual Size has a negative and significant effect on Earning Persistence, Debt Level has a negative and significant effect on Earning Persistence. And Cash Flow Volatility, Accrual Size and Debt Level simultaneously have a significant effect on Earning Persistence.
PENGARUH DEWAN KOMISARIS INDEPENDEN KOMPLEKSITAS PERUSAHAAN DAN KONVERGENSI IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BEI Renzy Octa Riwanti Renzy; Meutia Dewi; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 2 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1106.502 KB) | DOI: 10.33059/jmas.v3i2.5725

Abstract

This study aims to determine the effect of independent commissioners, company complexity and IFRS convergence on audit fees at Property and Real Estate companies listed on the Indonesian Stock Exchange (IDX). By using the purposive sampling method, a sample of 6 companies can be obtained. The data analysis method used is the classical assumption test such as normality test, multicollinearity test, heteroscedasticity test and autocorrelation test and hypothesis testing such as multiple linear regression test, t test, F test, and R2 test using SPSS as an analytical tool. The results of the multiple linear regression equation Y= 15,679-0.676X1+0.170X2-0.036X3. The constant of 15,679 is the value of the audit fee at the Property and Real Estate company which is constant (fixed), the regression coefficient of the independent board of commissioners variable, and the IFRS convergence is negative for the audit fee, while the complexity of the company is positive for the audit fee. Partially, independent board of commissioners, company complexity and IFRS convergence have no significant effect on audit fees. And simultaneously independent board of commissioners, company complexity and IFRS convergence show no significant effect on audit fees. From the coefficient of determination test results obtained a value of 22.1% while the remaining 77.9% is influenced by other variables not included in this study.
PENGARUH CITRA MEREK, HARGA, INOVASI DAN KUALITAS PRODUK TERHADAP LOYALITAS PELANGGAN PADA KOSMETIK WARDAH DI KOTA LANGSA Cut Liza Fadhila; Dewi Rosa Indah; Safrizal
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 2 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.721 KB) | DOI: 10.33059/jmas.v3i2.6035

Abstract

This study aims to examine the effect of brand image, price, innovation and product quality on customer loyalty at Wardah cosmetics in Langsa City. The data analysis method used is multiple linear regression analysis method. The population in this study were all Wardah consumers in Langsa City with an unknown population and the sample used was 96 respondents. The sampling technique used is non-probability sampling with purposive sampling method. The multiple linear regression analysis equation obtained is Y = 28,933 + 0,068X1 + 0,072X2 + 0,052X3 + 0,055X4. The constant value of 28.933 is the value of customer loyalty if the variable X is fixed. Variables X1 and X2 have a negative effect on Y, while X3 and X4 have a positive effect on Y. The results of the t-test of the X1 variable have a value of 0.049 <0.05, which means that the X1 variable has a significant effect on Y, the X2 variable has a value of 0.050 <0.05, which means that the X2 variable has a significant effect. on Y, the X3 variable has a value of 0.062 > 0.05, which means that the X3 variable has no significant effect on Y, and the X4 variable has a value of 0.000 < 0.05, which means that the X4 variable has a significant effect on Y. The F test results obtained a value of 0.001 < 0.05 which indicates that the variable used significant effect on Y. The coefficient of determination test results obtained a value of 14.3% and the remaining 85.7% is influenced by other factors not examined in this study.

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