Jurnal Mahasiswa Akuntansi Samudra最新文献_第3页

PENGARUH OPINI AUDIT DAN AUDIT REPORT LAG TERHADAP VOLUNTARY AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI PEMODERASI PADA PERUSAHAAN PERINDUSTRIAN YANG TERDAFTAR DI BEI

Jurnal Mahasiswa Akuntansi Samudra Pub Date : 2022-07-30 DOI: 10.33059/jmas.v3i2.4996

Mahariyani, Afrah Junita, Tuti Meutia

{"title":"PENGARUH OPINI AUDIT DAN AUDIT REPORT LAG TERHADAP VOLUNTARY AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI PEMODERASI PADA PERUSAHAAN PERINDUSTRIAN YANG TERDAFTAR DI BEI","authors":"Mahariyani, Afrah Junita, Tuti Meutia","doi":"10.33059/jmas.v3i2.4996","DOIUrl":"https://doi.org/10.33059/jmas.v3i2.4996","url":null,"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.","PeriodicalId":244342,"journal":{"name":"Jurnal Mahasiswa Akuntansi Samudra","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127255227","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

FAKTOR – FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI 因素——影响到贝上市基础设施部门利润持久性的因素

Jurnal Mahasiswa Akuntansi Samudra Pub Date : 2022-07-30 DOI: 10.33059/jmas.v3i2.5488

Dona Friski Sinulingga, Muhammad Fuad, Nasrul kahfi Lubis

引用次数: 0

PENGAMBILAN KEPUTUSAN DALAM BERINVESTASI DI PASAR MODAL 决策投资资本市场

Jurnal Mahasiswa Akuntansi Samudra Pub Date : 2022-03-08 DOI: 10.33059/jmas.v3i1.4858

Nurul Nadia, Restia Melinda, Syintia Efendi

引用次数: 0

DETERMINAN PERILAKU ETIS MAHASISWA AKUNTANSI UNIVERSITAS SAMUDRA 海洋大学会计学生的道德行为决定

Jurnal Mahasiswa Akuntansi Samudra Pub Date : 2022-03-07 DOI: 10.33059/jmas.v3i1.5001

Aina Maghfirah, Afrah Junita, Tuti Meutia

{"title":"DETERMINAN PERILAKU ETIS MAHASISWA AKUNTANSI UNIVERSITAS SAMUDRA","authors":"Aina Maghfirah, Afrah Junita, Tuti Meutia","doi":"10.33059/jmas.v3i1.5001","DOIUrl":"https://doi.org/10.33059/jmas.v3i1.5001","url":null,"abstract":"The purpose of this study was to examine the effect of individual factors (emotional intelligence, spiritual intelligence and locus of control) on the ethical behavior of accounting students at Samudra University. This type of research is quantitative. The population in this study were all students of the accounting study program at the Faculty of Economics at Samudra University. The sample was determined based on probability sampling technique: simple random sampling with 141 accounting students as respondents. The data collection method in this study used a questionnaire. The data analysis method used in this research is multiple linear regression. The results of this study indicate that (1) Emotional Intelligence has a positive and insignificant effect on the Ethical Behavior of Accounting Students, (2) Spiritual Intelligence has a positive and significant effect on the Ethical Behavior of Accounting Students (3) Locus of Control has a positive and significant effect on Behavior Accounting Student Ethics, (4) Emotional Intelligence, Spiritual Intelligence and Locus of Control have a positive and significant effect on the Ethical Behavior of Accounting Students","PeriodicalId":244342,"journal":{"name":"Jurnal Mahasiswa Akuntansi Samudra","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117030252","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

DETERMINAN EKSISTENSI UMKM DENGAN BANTUAN PEMERINTAH UNTUK USAHA MIKRO SEBAGAI VARIABEL MODERASI (Studi Kasus pada UMKM di Kota Langsa) 利用政府协助解决温和率变量小企业的UMKM存在的确定性(Langsa市UMKM案例研究)

Jurnal Mahasiswa Akuntansi Samudra Pub Date : 2022-03-06 DOI: 10.33059/jmas.v3i1.4596

Ananda Intan Sari, Dewi Rosa Indah, Nasrul kahfi Lubis

{"title":"DETERMINAN EKSISTENSI UMKM DENGAN BANTUAN PEMERINTAH UNTUK USAHA MIKRO SEBAGAI VARIABEL MODERASI (Studi Kasus pada UMKM di Kota Langsa)","authors":"Ananda Intan Sari, Dewi Rosa Indah, Nasrul kahfi Lubis","doi":"10.33059/jmas.v3i1.4596","DOIUrl":"https://doi.org/10.33059/jmas.v3i1.4596","url":null,"abstract":"This research aims to find out the influence of entrepreneurship experience and financial management system on the existence of UMKM with government assistance for micro-businesses as a moderation variable (study on UMKM in Langsa City). The population of this study is the UMKM actors in Langsa City as many as 23,079 UMKM. Sampling techniques using purposive sampling methods as well as in determining samples used slovin formula. Data collection is done by distributing questionnaires to 100 respondents. The data obtained is then analyzed using SPSS (Statistical Package for the Social Science). The research method used is quantitative research and is analyzed using Moderated Regression Analysis (MRA). The results of this study show that the experience of entrepreneurship has a positive and significant effect on the existence of UMKM, financial management systems have a positive and significant effect on the existence of UMKM, government assistance for micro-businesses has a positive and significant effect on the existence of UMKM, government assistance for micro-businesses cannot moderate the influence of entrepreneurship experience positively and significantly on the existence of UMKM, government assistance for micro-businesses can moderate the positive and significant influence of the financial management system on the existence of UMKM, government assistance for micro-businesses can moderate the influence of entrepreneurship experience and financial management system positively and significantly on the existence of UMKM.","PeriodicalId":244342,"journal":{"name":"Jurnal Mahasiswa Akuntansi Samudra","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127474163","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

DETERMINAN PERTUMBUHAN LABA PADA PERUSAHAAN SUBSEKTOR PERTANIAN 农业部门企业利润增长保证

Jurnal Mahasiswa Akuntansi Samudra Pub Date : 2022-03-06 DOI: 10.33059/jmas.v3i1.5083

Ajijah Harahap, Budi gautama Siregar, Ali Hardana

引用次数: 0