EKASAKTI PARESO JURNAL AKUNTANSI最新文献

Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Standar Akuntansi Pemerintahan, dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Organisasi Perangkat Daerah Kota Bukittinggi) 地区财务会计制度实施、政府会计准则和人力资源能力对地方政府财务报表质量的影响（对武吉丁宜市地区机构的研究）

EKASAKTI PARESO JURNAL AKUNTANSI Pub Date : 2024-05-07 DOI: 10.31933/epja.v2i2.1063

Dasmi Putra, Salfadri Salfadri, Dica Lady Silvera

{"title":"Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Standar Akuntansi Pemerintahan, dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Organisasi Perangkat Daerah Kota Bukittinggi)","authors":"Dasmi Putra, Salfadri Salfadri, Dica Lady Silvera","doi":"10.31933/epja.v2i2.1063","DOIUrl":"https://doi.org/10.31933/epja.v2i2.1063","url":null,"abstract":"This study aims to examine the effect of applying the regional financial accounting system, government accounting standards and human resource competence on the quality of local government financial reports (study in the local government organization of Bukittingi City). Research respondents are the Head of Service, Head of Financial Management and Staff of 28 Regional Apparatus Organizations in Bukittinggi City. Meanwhile, the total sample was 84 which was determined by purposive sampling. The technique in collecting data is through a questionnaire. Then the technique for analyzing the data in this study is multiple linear regression using SPSS 25. The study found that the application of the regional financial accounting system showed a significant influence on the quality of local government financial reports. Likewise, government accounting standards and human resource competencies show a significant influence on the quality of local government financial reports. Simultaneously, it was found that the application of regional financial accounting systems, government accounting standards and human resource competencies significantly affected the quality of local government financial reports.","PeriodicalId":474993,"journal":{"name":"EKASAKTI PARESO JURNAL AKUNTANSI","volume":"21 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141005848","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

Pengaruh Ukuran Perusahaan, Solvabilitas dan Laba Rugi Terhadap Audit Delay pada Perusahaan Menufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2020 公司规模、偿付能力和损益对 2019-2020 年期间在印度尼西亚证券交易所上市的制造业公司审计延迟的影响

EKASAKTI PARESO JURNAL AKUNTANSI Pub Date : 2024-05-07 DOI: 10.31933/epja.v2i2.1062

Yuliani Lase, Yuli Syafitri, Sri Yuli Ayu Putri

{"title":"Pengaruh Ukuran Perusahaan, Solvabilitas dan Laba Rugi Terhadap Audit Delay pada Perusahaan Menufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2020","authors":"Yuliani Lase, Yuli Syafitri, Sri Yuli Ayu Putri","doi":"10.31933/epja.v2i2.1062","DOIUrl":"https://doi.org/10.31933/epja.v2i2.1062","url":null,"abstract":"This study aims to examine the effect of firm size, solvency and profit and loss on audit delay in manufacturing companies listed on IDX for the 2019-2020 period. The population of this study consisted of 175 manufacturing companies listed on the Stock Exchange and the sampling method using purposive sampling. With this method, a sample of 26 companies was obtained with an observation period of 2 years (2019-2020) so that the number of observations was 52. The audit delay variable was measured by the date of issue of the financial statements minus the date of issue of the auditor's report, the size of the company was measured by Ln total assets, solvency is measured by using debt to asset ratio and profit and loss is measured by Ln value of profit and loss. The data used in this research is quantitative data. The data collection technique used in this research is the documentation method and the internet web. The data analysis technique used multiple linear regression analysis. The results showed that: 1) firm size had a significant effect on audit delay, 2) solvency had a significant effect on audit delay, 3) profit and loss had no significant effect on audit delay, 4) firm size, solvency and profit and loss simultaneously had a significant effect on audit. Delay.","PeriodicalId":474993,"journal":{"name":"EKASAKTI PARESO JURNAL AKUNTANSI","volume":"25 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141002564","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

Analisis Perbandingan Kinerja Perusahaan Sebelum dan Sesudah Employee Stock Option Program (ESOP) (Studi Empiris pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Tahun 2017-2020) 员工股票期权计划（ESOP）前后公司业绩的比较分析（2017-2020 年印尼证券交易所制造业上市公司实证研究）

EKASAKTI PARESO JURNAL AKUNTANSI Pub Date : 2024-05-06 DOI: 10.31933/epja.v2i2.1065

S. Rahmah, Rina Asmeri, Andre Bustari

引用次数: 0

Pengaruh Kualitas Audit, dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2020) 审计质量和意见选购对接受持续经营审计意见的影响（对2017-2020年期间在印度尼西亚证券交易所（IDX）上市的制造业公司的实证研究）

EKASAKTI PARESO JURNAL AKUNTANSI Pub Date : 2024-05-06 DOI: 10.31933/epja.v2i2.1059

Anisa Eka Safitri, Rina Asmeri, Meri yani

引用次数: 0

Pengaruh Biaya Produksi dan Biaya Operasional Terhadap Laba Bersih pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020 2016-2020 年期间生产成本和运营成本对印尼证券交易所（IDX）上市的制药子行业制造公司净收入的影响

EKASAKTI PARESO JURNAL AKUNTANSI Pub Date : 2024-05-06 DOI: 10.31933/epja.v2i2.1064

Muhammat Deki, Teti Chandrayanti, Andre Bustari

引用次数: 0

Faktor – Faktor yang Mempengaruhi Efektivitas Audit Internal dalam Mewujudkan Good Corporate Governance (Studi Kasus pada Perbankan di Kota Padang Periode 2018 – 2020) 影响内部审计在实现良好公司治理方面有效性的因素（2018-2020年巴东市银行业案例研究）

EKASAKTI PARESO JURNAL AKUNTANSI Pub Date : 2024-05-06 DOI: 10.31933/epja.v2i2.1061

M. Evan Rian Pratama, Dica Lady Silvera

{"title":"Faktor – Faktor yang Mempengaruhi Efektivitas Audit Internal dalam Mewujudkan Good Corporate Governance (Studi Kasus pada Perbankan di Kota Padang Periode 2018 – 2020)","authors":"M. Evan Rian Pratama, Dica Lady Silvera","doi":"10.31933/epja.v2i2.1061","DOIUrl":"https://doi.org/10.31933/epja.v2i2.1061","url":null,"abstract":"The influence of implementing auditor competence, the influence of independent auditors and audit committees on internal audit efficiency in fostering good corporate governance (a study of banking in the city of Padang). In this method, primary data is collected through questionnaires, making it a qualitative technique. The participants in this study were internal auditors from eleven different banks in Padang. Internal Audit Effectiveness in Realizing Good Corporate Governance is the dependent variable, and auditor competence, auditor independence, and audit committee independence are the independent variables used in this study. A statistical procedure called multiple regression analysis was used to check the information. Based on the findings, there is no relationship between the use of auditor competence and the effectiveness of internal audit in realizing good corporate governance in banking in the city of Padang. Likewise, there is no correlation between auditor independence and effectiveness, and there is a significant effect of independence on effectiveness. Audit delay, company size, financial health, and profitability are all relevant factors.","PeriodicalId":474993,"journal":{"name":"EKASAKTI PARESO JURNAL AKUNTANSI","volume":"54 43","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141010042","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

Pengaruh Penerapan Sistem Pengendalian Intern, Motivasi Kerja, dan Aksesibilitas Pelaporan Terhadap Kualitas Laporan Keuangan pada Dinas Pekerjaan Umum Kota Padang 巴东市公共工程办公室内部控制制度的实施、工作积极性和报告的可及性对财务报表质量的影响

EKASAKTI PARESO JURNAL AKUNTANSI Pub Date : 2024-05-06 DOI: 10.31933/epja.v2i2.1060

Fadhilla Maulani, Rina Asmeri, Meriyani

引用次数: 0

Pengaruh Tingkat Perputaran Kas dan Piutang Terhadap Rentabilitas pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar Dibursa Efek Indonesia Tahun 2018-2021 2018-2021年现金周转率和应收账款对印尼证券交易所上市的食品饮料行业制造企业盈利能力的影响

EKASAKTI PARESO JURNAL AKUNTANSI Pub Date : 2024-05-05 DOI: 10.31933/epja.v2i2.1053

Muhammad Rifqi, Rina Asmeri, Sri Yuli Ayu Putri

{"title":"Pengaruh Tingkat Perputaran Kas dan Piutang Terhadap Rentabilitas pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar Dibursa Efek Indonesia Tahun 2018-2021","authors":"Muhammad Rifqi, Rina Asmeri, Sri Yuli Ayu Putri","doi":"10.31933/epja.v2i2.1053","DOIUrl":"https://doi.org/10.31933/epja.v2i2.1053","url":null,"abstract":"Profitability is an illustration of a company's progress which can be seen from the level of cash and receivables turnover. This research aims to determine and analyze the effect of the level of cash and receivables turnover on profitability in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021, either partially or simultaneously. The type of data used in the research is quantitative data sourced from annual financial reports sourced from annual reports. The data source in this research is secondary data. The population in this study were sub-food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 with a total of 36 samples. The sampling technique used purposive sampling technique according to the specified criteria and obtained 36 companies. The data analysis method in this research uses multiple linear regression. Based on the results of the partial analysis, it is known that the results of the cash turnover rate have a significant effect on profitability. And the level of receivables turnover partially has a significant influence on profitability. And the level of cash turnover and receivables simultaneously has a significant effect on profitability in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021.","PeriodicalId":474993,"journal":{"name":"EKASAKTI PARESO JURNAL AKUNTANSI","volume":"227 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141012999","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

Pengaruh Leverage, Likuiditas, Profitabilitas, Umur Perusahaan dan Ukuran Perusahaan Terhadap Kualitas Laporan Keuangan (Study Empiris pada Perusahaan Manufaktur Sektor Makanan & Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021) 杠杆率、流动性、盈利能力、公司年龄和公司规模对财务报表质量的影响（2018-2021年期间在印度尼西亚证券交易所上市的食品饮料行业制造业公司实证研究）

EKASAKTI PARESO JURNAL AKUNTANSI Pub Date : 2024-05-05 DOI: 10.31933/epja.v2i2.1054

Vegi Caisar Pratama, Rina Asmeri, Andre Bustari

{"title":"Pengaruh Leverage, Likuiditas, Profitabilitas, Umur Perusahaan dan Ukuran Perusahaan Terhadap Kualitas Laporan Keuangan (Study Empiris pada Perusahaan Manufaktur Sektor Makanan & Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021)","authors":"Vegi Caisar Pratama, Rina Asmeri, Andre Bustari","doi":"10.31933/epja.v2i2.1054","DOIUrl":"https://doi.org/10.31933/epja.v2i2.1054","url":null,"abstract":"This study aims to examine the effect of Leverage, Liquidity, Profitability, Company Size and Company Age on the Quality of Financial Statements in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The population of this study consisted of 32 manufacturing companies listed on the Stock Exchange and the sampling method was carried out by purposive sampling. With this method, a sample of 15 companies was obtained with an observation period of 4 years (2018-2021) so that the number of observations was 60. The annual report data is accessed through the Indonesia Stock Exchange website (www.idx.co.id).Variable Quality of Financial Statements is measured by the Multiple Linear Regression Formula measured by the total Variable x, Variable x Leverage is measured by DAR = Total Debt: Total Assets, Liquidity is measured using the formula Current Ratio = Current Assets: Current Liabilities, Profitability is measured using the formula ROA = Net income after tax: Total assets, company size is measured using the formula Company Size = Ln Total assets, company age is measured using the formula Company age = Research year. The data used in this research is quantitative data. The data collection technique used in this research is the proportional sampling method. The data analysis technique used multiple linear regression analysis.The results showed that: 1) Leverage had a partial effect on the quality of financial statements, 2) Liquidity had a partial effect on the quality of financial statements, 3) Profitability had a partial effect on the quality of financial statements, 4) Company size had a partial effect on the quality of financial statements, 5) Age The company partially influences the quality of financial statements, and Leverage, Liquidity, Profitability, Company size and company age Simultaneously influence the quality of financial statements","PeriodicalId":474993,"journal":{"name":"EKASAKTI PARESO JURNAL AKUNTANSI","volume":"303 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141012419","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}

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