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Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Reputasi Kantor Akuntan Publik terhadap Audit Delay Alfiani, Dhita; Putri Nurmala
Journal of Technopreneurship on Economics and Business Review Vol. 1 No. 2 (2020)
Publisher : Fakultas Ekonomi, Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37195/jtebr.v1i2.39

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, profitabilitas, solvabilitas, dan reputasi kantor akuntan publik terhadap audit delay pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Jenis penelitian yang digunakan adalah penelitian dengan metode kuantitatif. Sampel dalam penelitian adalah perusahaan property dan real estate terdaftar di Bursa Efek Indonesia pada tahun 2013-2017. Metode pengambilan sampel yang digunakan adalah metode purposive sampling. Total 13 perusahaan ditentukan sebagai sampel. Metode analisis penelitian ini menggunakan analisis regresi berganda dengan menggunakan software SPSS 24. Hasil penelitian ini secara parsial menunjukan bahwa ukuran perusahaan dan profitabilitas berpengaruh negatif signifikan terhadap audit delay. Reputasi kantor akuntan publik berpengaruh positif signifikan terhadap audit delay. Sedangkan, solvabilitas tidak mempunyai pengaruh yang signifikan terhadap audit delay. Hasil penelitian ini secara simultan ukuran perusahaan, profitabilitas, solvabilitas, dan reputasi kantor akuntan publik berpengaruh secara simultan terhadap audit delay.
EVALUASI KINERJA PENGOLAHAN LIMBAH CAIR RUMAH SAKIT JIWA (RSJ) BANDA ACEH Putri Nurmala; Suhendrayatna .; Muhammad Zaki
Jurnal Ilmu Kebencanaan : Program Pascasarjana Unsyiah Vol 3, No 2: Mei 2016
Publisher : Jurnal Ilmu Kebencanaan : Program Pascasarjana Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.966 KB)

Abstract

Performance evaluation of liquid waste treatment psychiatric hospitals of Banda Aceh. The management of liquid waste is part of the hospital that serves to protect the public from the dangers of environmental pollution, so it takes a good handling and right through the installation of wastewater treatment (IPAL). This research aims to know the methods of the management and processing of liquid waste conducted by RSJ Banda Aceh, to know the management system and waste liquid waste RSJ Banda Aceh with the Raw quality of the applicable Legislation and regulations and to know the conditions of the environment around the area of RSJ Banda Aceh, before and after the existence of the management of liquid waste. The research sample is liquid waste RSJ Banda Aceh before being processed (inlet), liquid waste after being processed (outlet), drainage and wells. Parameters measured are the BOD (mg/L), COD (mg/L), pH, TSS (mg/L) and temperature (oC) compared to KEPMEN LH No. 58, in 1995 about the raw quality of liquid waste for the activities of the hospital. The analysis of the data used for the determination of the status of the quality of waste water  Pollution Index method (IP) and data analysis using SPSS version 16.0 questionnaire. The results showed that wastewater RSJ Banda Aceh is in the category of light impurities with PIj values of 2.457, so as not to endanger the population around the area of RSJ Banda Aceh.Keywords: Wastewater Management, Wastewater liquid of Hospital, Wastewater Treatment by RSJ Banda Aceh 
Pengaruh Keahlian, Pengalaman Audit, dan Pengetahuan Akuntansi dan Auditing terhadap Ketepatan Pemberian Opini Audit Devina Mahmuda; Putri Nurmala
Jurnal Pasar Modal dan Bisnis Vol 2 No 2 (2020)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37194/jpmb.v2i2.47

Abstract

This study aims to obtain empirical evidence regarding the effect of expertise on the accuracy of giving audit opinions, audit experience on the accuracy of giving audit opinions, and knowledge of accounting and auditing on the accuracy of giving an audit opinion. For this reason, research was carried out on the hood of the city of Depok. The population in this study were auditors who worked on the hood of the city of Depok. This study used convenience sampling. Data were collected through a questionnaire, which was distributed to the sample. The data analysis technique used is multiple regression analysis and hypothesis testing t test to see the effect partially. The results showed that expertise had a significant positive effect on the accuracy of giving audit opinions, audit experience did not have a significant effect on the accuracy of giving audit opinions, and accounting and auditing knowledge had a significant positive effect on the accuracy of giving an audit opinion.
Dividend Policy As Moderating The Effect Of Intellectual Capital And Insider Ownership On Stock Return Akhmad Sigit Adiwibowo; Nurma Yunitasari; Putri Nurmala
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.4627

Abstract

This study aims to determine the effect of Intellectual Capital and Insider Ownership on Stock Return, and determine the effect of Dividend Policy in moderating the relationship beetween Intellectual Capital and Insider Ownership on Stock Return in LQ45 companies listed on Indonesia Stock Exchange for the 2016-2020 period. Based on the purposive sampling method, a sample of 26 companies was obtained. The analytical method used is descriptive statistical method using a moderation regression analysis tool. The results of this study indicate that Intellectual Capital and Insider Ownership have a significant effect on Stock Return. Dividend Policy can moderate the effect of Intellectual Capital on Stock Return. Dividend Policy is not able to moderate the effect of Insider Ownership on Stock Return.