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<![CDATA[PENGARUH MORAL REASONING, SKEPTISME PROFESIONAL DAN KECERDASAN SPIRITUAL TERHADAP KUALITAS AUDIT PADA BPKP PROVINSI SUMATERA UTARA ]]>
<![CDATA[Ratih Anggraini Siregar]]>;
<![CDATA[Widia Astuty]]>;
<![CDATA[Maya Sari]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 2, No 2 (2019): Juni 2019-September 2019 ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ]]>
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DOI: 10.30596/jakk.v2i2.4763
<![CDATA[Kualitas audit merupakan derajat atau tingkat kesempurnaan atas pencapaian seorang auditor. Kualitas audit merupakan cerminan sikap profesioanlisme seorang auditor dalam melaksanakan tugasnya. Adapun tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh moral reasoning, skeptisme profesional dan kecerdasan spiritual terhadap kualitas audit. Penelitian ini dilakukkan pada auditor BPKP Provinsi Sumatera Utara. Metode penelitian ini, peneliti melakukan penelitian dengan menggunakan pendekatan asosiatif dan kuantitatif. Berdasarkan hasil penelitian moral reasoning berpengaruh terhadap kualitas audit, skeptisme profesional berpengaruh terhadap kualitas audit, kecerdasan spiritual auditor berpengaruh terhadap kualitas audit, dan moral reasoning, skeptisme profesional, dan kecerdasan spiritual auditor berpengaruh secara simultan terhadap kualitas audit.]]>
<![CDATA[DETEMINAN AUDIT DELAY PADA PERUSAHAAN GO PUBLIC SEKTOR MANUFAKTUR TERDAFTAR DI BEI ]]>
<![CDATA[Irfan Irfan]]>;
<![CDATA[Maya Sari]]>;
<![CDATA[Aulia Rahman Harahap]]>
<![CDATA[ JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi ]]>
Publisher : <![CDATA[UNIVERSITAS SARI MUTIARA INDONESIA ]]>
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<![CDATA[This research to identify the effect of audit committee size and profitability on audit delay. The population in this research all of manufacturing sector companies listed on the IDX during the 2013-2017 period. The sample of this research was selected using the purposive sampling method. Data in this study were analyzed using logistic regression analysis using SPSS. The results of this study indicate that the size of the audit committee and PROFITABILITAS both partially and simultaneously affect audit delay]]>
<![CDATA[Determinan Audit Report Lag Dengan Auditor Spesialisasi Industri Sebagai Variabel Moderating Pada Perusahaan Go Public Sektor Pertambangan Terdaftar Di Bei Periode 2014-2018 ]]>
<![CDATA[Aulia Rahman Harahap]]>;
<![CDATA[Irfan Irfan]]>;
<![CDATA[Mayasari Mayasari]]>;
<![CDATA[Nancy Mayriski Siregar]]>
<![CDATA[ JURNAL MUTIARA AKUNTANSI Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi ]]>
Publisher : <![CDATA[UNIVERSITAS SARI MUTIARA INDONESIA ]]>
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DOI: 10.51544/jma.v6i2.1996
<![CDATA[The purpose of the study was to examine the effect of audit committee size, auditor tenure and KAP size on audit report lag with industry specialization auditors as moderating variables in publicly listed mining sector companies on the IDX. This research is a quantitative research using secondary data that is accessed from the website of the mining sector company. This study uses the criteria to determine the research sample, amounting to 31 companies. The method of analysis used logistic regression and residual test which was processed with SPSS. The results of the study: 1) the size of the audit committee has no effect on audit report lag; 2) audit tenure has no effect on audit report lag; 3) KAP size has an effect on audit report lag; 4) all independent variables simultaneously affect the audit report lag; 5) the moderating variable cannot moderate the effect of the independent variable on audit report lag.]]>
<![CDATA[PENGARUH PRICE EARNING RATIO DAN RETURN ON ASSET TERHADAP PRICE TO BOOK VALUE ]]>
<![CDATA[Maya Sari]]>;
<![CDATA[J Jufrizen]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): Krisna: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa ]]>
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<![CDATA[The purpose of this study was to determine whether there was an influence between Price Earning Ratio and Return On Assets on Price to Book Value on plantation companies listed on the Indonesia Stock Exchange (IDX) totaling 16 plantation companies, while samples that met the criteria in sampling for this study is a total of 8 plantation companies listed on the Indonesia Stock Exchange (IDX). The independent variable in this study consists of Price Earning Ratio and Return On Assets, while the dependent variable is Price to Book Value. This research approach uses an associative approach. The associative approach is an approach using two or more variables to determine the effect of one variable on another and data collection with documentation taken from the official website www.idx.co.id in the 2013-2016 period at Plantation companies listed on the Stock Exchange Indonesia. Samples were taken using purposive sampling method so that 8 companies were obtained as samples. Data analysis using multiple linear regression analysis, classical assumptions, hypothesis testing, and coefficient of determination with the help of SPSS 16 software. The results of this study indicate that Price Earning Ratio (PER) partially has no significant effect on Price to Book Value (PBV), Return On Asset (ROA) partially has a significant effect on Price to Book Value (PBV). And simultaneously states that Price Earning Ratio and Return On Assets have a significant effect on Price to Book Value on plantation companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[Analisis Pengaruh Hutang Terhadap Laba Bersih Pada PT Kereta Api Indonesia (Persero) ]]>
<![CDATA[Vera Handayani]]>;
<![CDATA[Maya sari]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 18, No 1 (2018): Maret 2018 ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v18i1.2048
<![CDATA[Tujuan penelitian ini untuk mengetahui pengaruh hutang terhadap laba bersih pada PT.Kereta Api Indonesia (Persero) pada tahun 2012 sampai dengan 2016. Metode yang digunakandalam penelitian ini adalah metode asosiatif, jenis data yang digunakan yaitu data kuantitatifyaitu neraca dan laporan laba rugi pada PT. Kereta Api Indonesia (Persero), dengan tekniksampel yang digunakan adalah sampling jenuh. Dianalisis menggunakan uji regresi liniearsederhana, uji hipotesis Uji-t, dan uji koefisien determinasi. Hasil penelitian yang telah dilakukanyaitu tidak berpengaruh secara signifikan hutang terhadap laba bersih pada PT. Kereta ApiIndonesia (Persero). Dalam penelitian Koefisien Determinasi menunjukkan bahwa kontribusivariabel bebas (hutang) terhadap variabel terikat (laba bersih) adalah sebesar 18,8%sedangkan sisanya 81,2% dipengaruhi variabel lain yang tidak diteliti dalam penelitian ini.]]>
<![CDATA[PENDETEKSIAN KECURANGAN DALAM PERSPEKTIF ISLAM PADA AKUNTAN PUBLIK DI KOTA MEDAN ]]>
<![CDATA[Asmaul - Husna]]>;
<![CDATA[Sarwo - Edi]]>;
<![CDATA[Widia - Astuty]]>;
<![CDATA[Maya - Sari]]>
<![CDATA[ HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 2 │ 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara ]]>
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<![CDATA[This study aims to determine, analyze and obtain empirical evidence of the effect of auditor experience, professional skepticism, and auditor independence on the ability of auditors to detect fraud in a public accounting firm in Medan. The population used in this study are auditors who work in public accounting firms in Medan, both head office and branch offices. The sample of this research is 63 auditors from 168 auditors who work in public accounting firms. The data collection technique used a questionnaire which was measured by a Likert scale. The analysis technique in this study uses the analysis of the Structural Equation Model (SEM) or the Structural Equation Model with the help of the Smart PLS version 3.0 program. The results showed that there was an influence from the variable auditor experience, professional skepticism, and auditor independence on the ability of auditors to detect fraud. The results of the analysis show that the experience of the auditor on the ability of the auditor to detect fraud has a path coefficient of 0.361. Professional skepticism about the auditor's ability to detect fraud has a path coefficient of 0.372. Auditor independence on the auditor's ability to detect fraud has a path coefficient of 0.229. For this reason, it is expected that auditors in carrying out audit assignments are given the opportunity to audit various types of companies in order to enhance the auditor's experience.]]>
<![CDATA[Pemanfaatan LRTMJ (Limbah Rumah Tangga Minyak Jelantah) Melalui Kepul Online di Aisyiyah Ranting Pasar VII Tembung ]]>
<![CDATA[Rahmayati]]>;
<![CDATA[Siti Mujiatun]]>;
<![CDATA[Maya Sari]]>
<![CDATA[ Jurnal SOLMA Vol. 10 No. 3 (2021) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press) ]]>
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DOI: 10.22236/solma.v10i3.7257
<![CDATA[Background: Penggunaan minyak jelantah lebih dari dua kali tidak baik bagi kesehatan manusia, sehingga diperlukan edukasi dan sosialisasi kepada masyarakat agar tidak mengkonsumsi sisa pakai penggorengan lebih dari dua kali karena perlu diketahui bahwa ketika minyak terjadi proses oksidasi maka minyak tersebut dapat menjadi radikal bebas dan senyawa berbahaya, dimana dapat memberikan pengaruh saat di konsumsi karena memberikan dampak kepada kesehatan secara cepat maupun lambat dirasakan bagi tubuh. Tujuan PKM ini diharapkan memberikan transfer knowledge untuk tidak menggunakan minyak jelantah, tidak hanya itu saja, para peserta yaitu Ranting Aisyiyah Pasar VII Tembung diberikan pemahaman limbah minyak jelantah dapat didistribusikan kepada perusahaan start-up yaitu Kepul Online. Metode: Identifikasi permasalahan melalui wawancara kepada ibu-ibu rumah tangga agar diketahui bahwa minyak jelantah sebagai limbah dan selanjutnya memberikan edukasi kepada para peserta tentang limbah tersebut dari narasumber dengan capaian agar para peserta tidak lagi menggunakan limbah minyak jelantah, kemudian memberikan transfer knowledge kepada lingkungan para peserta dan pengumpulan limbah minyak jelantah pada Kepul Online. Hasil: Bahwa minyak jelantah dapat didistribusikan kepada Kepul Online sebagai perusahaan yang peduli pada lingkungan sehingga minyak jelantah bernilai ekonomis. Kesimpulan: Para peserta terbuka wawasannya karena sudah memperoleh informasi dan pemahaman dari narasumber dan diuraikan tentang pengumpulan minyak jelantah menjadi peluang bekerja sama dengan Kepul Online dalam hal pemanfaatan nilai ekonomis dari limbah minyak jelantah.]]>
<![CDATA[Pengaruh Firm Size dan Growth Opportunity Terhadap Return on Assets dan Dividend Payout Ratio ]]>
<![CDATA[Ade Febriani]]>;
<![CDATA[Maya Sari]]>
<![CDATA[ Maneggio: Jurnal Ilmiah Magister Manajemen Vol 2, No 2 (2019): September ]]>
Publisher : <![CDATA[Magister Manajemen Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/maneggio.v2i2.3775
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh langsung Firm Size dan Growth Opportunity terhadap Return On Assets dan pengaruh tidak langsung Firm Size, Growth Opportunity dan Return On Assets terhadap Dividend Payout Ratio pada perusahaan sub sektor otomotif yang terdaftar di Bursa Efek Indonesia Tahun 2013-2017.Pendekatan yang digunakan dalam penelitian ini adalah pendekatan asosiatif dimana diperoleh sample sebanyak 10 perusahaan dengan populasi 13 pada perusahaan Sub Sektor Otomotif yang sesuai dengan kriteria yang ditetapkan oleh penulis berdasarkan pengamatan yang dilakukan selama 5 tahun terakhir yaitu 2013-2017. Teknik pengumpulan data dalam penelitian ini menggunakan uji asumsi klasik dan path analisis,. Dalam penelitian ini pengolahan data digunakan dengan program SPSS (Statistic Package for the Social Sciens) versi 24.0 for windows.Hasil penelitian ini membuktikan bahwa secara langsung Firm Size berpengaruh negatif dan signifikan terhadap Return On Assets, Growth Opportunity tidak berpengaruh terhadap Return On Assets, Firm Size berpengaruh positif dan signifikan terhadap Dividend Payout Ratio, Growth Opportunity tidak berpengaruh terhadap Dividend Payout Ratio, Return On Assets tidak berpengaruh terhadap Dividend Payout Ratio, Firm Size berpengaruh langsung terhadap Dividend Payout Ratio tanpa dimediasi oleh Return On Assets, Growth Opportunity tidak berpengaruh langsung terhadap Dividend Payout Ratio tetapi harus dimediasi oleh Return On Assets, pada perusahaan sub sektor otomotif yang terdaftar di Bursa Efek Indonesia.]]>
<![CDATA[THE EFFECT OF FINANCIAL LITERATURE AND SELF CONTROL ON CONSUMPTION BEHAVIOR (STUDY ON STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA) ]]>
<![CDATA[Maya Sari]]>;
<![CDATA[Nur Adilla Bahri Lubis]]>;
<![CDATA[Jufrizen Jufrizen]]>
<![CDATA[ International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December ]]>
Publisher : <![CDATA[CV. Radja Publika ]]>
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DOI: 10.54443/ijebas.v1i2.40
<![CDATA[The purpose of this study was to determine and analyze the effect of financial literacy on consumptive behavior of students with financial concentration in 2017 in the Management Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara. to find out and analyze the effect of self-control on consumptive behavior. Students with 2017 financial stambuc concentration in Management Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara. This study uses a quantitative research approach. The data analysis technique in this study uses multiple linear analysis techniques. The results of the study indicate that partially there is a significant effect of the Financial Literacy variable on the Consumptive Behavior of the Students of the Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara. The results of this study conclude that partially there is a significant effect of the variable Self-Control on Consumptive Behavior in Students of the Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara. Economics and Business Universitas Muhammadiyah Sumatera Utara.]]>
<![CDATA[Analysis of Cash and Inventory Turnover in Improving Profitability ]]>
<![CDATA[Maya Sari]]>;
<![CDATA[Andriyani Andriyani]]>
<![CDATA[ International Journal of Business Economics (IJBE) Vol 2, No 2 (2021): March - August ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/ijbe.v2i2.6765
<![CDATA[Research conducted by the author aims to analyze cash flows and inventory turnover to increase profitability as measured by Return On Assets (ROA) at PT. Perkebunan Nusantara III (Persero) Medan. The approach used in this research is a descriptive approach. Data collection techniques in this study using documentation study. The data analysis technique used in this research is descriptive analysis technique. Where in this study to analyze cash turnover and inventory turnover in increasing Return On Assets (ROA). The results showed that cash turnover and inventory turnover were not optimal in increasing profitability. The cash turnover has decreased while the profitability has increased. The decrease in cash turnover was due to the relatively small amount of cash owned by the company and an increase in the amount of unproductive funds that were embedded in the company's cash. The decrease in inventory turnover was caused by piling up inventory and decreasing sales volume. Profitability as measured by the company's Return on Assets (ROA) has decreased due to the decline in the company's ability to generate net income from 2013 to 2015 followed by an increase in company assets. The decrease in cash turnover was due to the relatively small amount of cash owned by the company and an increase in the amount of unproductive funds that were embedded in the company's cash.]]>
