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PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN NON PERFORMING LOAN (NPL) TERHADAP PROFITABILITAS ROA PADA PT BANK CENTRAL ASIA TBK Nina Sabrina; Rita Satria; Ratna Sari
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

The purpose of this study was to determine the effect of the Capital Adequacy Ratio (CAR) and Non-Performing Loans (NPL) Against Return On Assets (ROA) either partially or simultaneously. The research design used in the preparation of this research is causal associative quantitative which aims to determine the effect of the independent variables on the dependent variable in depth describing or revealing problems, situations, events or revealing facts and trying to find solutions or problem solving. The effect Capital Adequacy Ratio (CAR) on Return On Assets (ROA) at PT Bank Central Asia Tbk has a significant effect between the Capital Adequacy Ratio (CAR) variable on the Return On Assets (ROA) variable seen from the significance value of 0,047 which is smaller than the limit value significance of 0,05.
Pengaruh Dimensi Fraud Triangle Terhadap Kecurangan Akademik (Studi Kasus pada Mahasiswa FEB Universitas Muhammadiyah Palembang) Fenty Astrina; Nina Sabrina; Mohammad Aryo Arifin; Hesti Agustini
Jurnal Media Wahana Ekonomika Vol 19, No 2 (2022): Jurnal Media Wahana Ekonomika, Juli 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i2.8935

Abstract

ABSTRAK Tujuan dari penelitian ini yaitu untuk memahami fenomena perilaku kecurangan akademik yang dilakukan oleh mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang berdasarkan perspektif fraud triangle. Penelitian ini merupakanpenelitian asosiatif, Data yang digunakan berupa data primer yang diperoleh melalui penyebaran kuesioner kemada mahasiswa, dengan teknik pengambilan Sampel menggunakan random sampling  yang berjumlah 315 orang mahasiswa Program Studi Akuntansi dan Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang. Metode analisis data pada penelitian ini yaitu analisis kuantitatif dengan teknik analisis yang digunakan yaitu regresi linier berganda. Hasil penelitian menunjukan bahwa secara bersama-sama variabel tekanan, kesempatan, dan pembenaran berpengaruh dan signifikan terhadap kecuranganakademik. Begitu juga hasil uji Secara parsial menunjukkan bahwa variabel tekanan dan kesempatan berpengaruh signifikan terhadap kecuranganakademik sedangkan variabel pembenaran tidak berpengaruh signifikan terhadap kecuranganakademik kepada mahasiswa Program Studi Akuntansi dan Manajeman Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang. Kata Kunci : Kecurangan Akademik, Tekanan, Kesempatan, Pembenaran ABSTRACT The purpose of this study is to understand the phenomenon of academic fraudulent behavior by students from the Faculty of Economics and Business, University of Muhammadiyah Palembang based on the fraud triangle perspective. This research is an associative study. The data used are primary data obtained through distributing questionnaires to students, with the sampling technique using random sampling, totaling 315 students of the Accounting and Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Palembang. The method of data analysis in this study is quantitative analysis with the analytical technique used is multiple linear regression. The results showed that together the variables of pressure, opportunity, and j Rationalization had a significant and significant effect on academic fraudulent. Likewise, the partial test results show that the pressure and opportunity variables have a significant effect on academic fraudulent while the Rationalization variable has no significant effect on academic fraudulent to students of the Accounting and Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Palembang. Keywords: Academic Fraud, Pressure, Opportunity, Rationalization
PENGARUH KOMPLEKSITAS TUGAS AUDITOR, KOMPETENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERBANKAN BUMN DI KOTA PALEMBANG) Bela Rahmadani; Nina Sabrina; Mella Handayani; Welly Welly; Rosalina Ghazali
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.952

Abstract

This study aims to determine the effect of the complexity of the auditor’s task, competence and experience of auditors on audit quality in BUMN banking in the city of Palembang. The type of research used is associative research. The location of the research is on BUMN banking in the city of Palembang. The data used in this study is primary data. The data collection methods used in this study were interviews and questionnaires. The data analysis technique used in this study was descriptive statistics, classical assumption tests and hypothesis testing assisted by the Statistical Program for Special Sciences (SPSS). The results of this study indicate that the complexity of the auditor’s task and competence has no effect on audit quality in BUMN banking in the city of Palembang.