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All Journal Jurnal Akuntansi Muhammadiyah Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Mantik International Journal of Educational Review, Law And Social Sciences (IJERLAS)
Afrizar Pane
Universitas Prima Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGARUH KOMPETENSI, INDEPENDENSI, PENGALAMAN, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT PADA PT MAKMUR INTI GROUP Ajeng Indri Syahfitri; Afrizar Pane; Surya Kelana Putra; Lasmauli Dolok Saribu; Noya Andiana Ginting; Maria Wati Sitanggang
Jurnal Akuntansi Muhammadiyah (JAM) Vol 9, No 2 (2019)
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.485 KB) | DOI: 10.37598/jam.v9i2.683

Abstract

Penelitian ini bertujuan untuk menguji: (1) pengaruh kompetensi terhadap kualitas audit, (2) pengaruh independensi terhadap kualitas audit, (3) pengaruh pengalaman terhadap kualitas audit, (4) pengaruh etika auditor terhadap kualitas audit. Jenis penelitian yang digunakan adalah metode kuantitatif. Populasi didalam penelitian ini adalah auditor internal PT Makmur Inti Group. Teknik pengambilan sampelnya dengan menggunakan metode Total Sampling. Sumber data dalam penelitian ini adalah data primer. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan IBM SPSS Statistics 23.  Hasil penelitian ini menunjukkan bahwa: (1) pengaruh kompetensi berpegaruh positif dan signifikan terhadap kualitas audit, (2) pengaruh independensi berpengaruh positif dan signifikan terhadap kualitas audit, (3) pengaruh pengalaman berpengaruh positif dan signifikan terhadap kualitas audit, (4) pengaruh etika auditor tidak berpengaruh signifikan terhadap kualitas audit. Saran dalam penelitian ini adalah: kepada peneliti berikutnya dapat memperkuat hasil temuan ini dengan melakukan perbaikan dalam metode survey. Dalam proses pengumpulan data ada baiknya peneliti memberikan pengantar dan cara mengisian kuesioner dengan lebih baik. Hal ini untuk menghindari responden menjawab tanpa mengerti petunjuk pengisian kuesioner
Pengaruh Pertumbuhan Penjualan, Perputaran Total Aset dan Rasio Kelipatan Bunga yang Dihasilkan terhadap Rentabilitas pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2017 Leny Anggara; Veronica Veronica; July Stevani; Kiki Lisdia; Stepfani Chandra; Afrizar Pane; Surya Kelana Putra
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.399 KB) | DOI: 10.33395/owner.v3i2.121

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh pertumbuhan penjualan, perputaran total aset dan rasio kelipatan bunga yang dihasilkan terhadap rentabilitas baik secara simultan maupun secara parsial pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2012-2017. Populasi dalam penelitian ini adalah semua perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2012–2017. Penarikan sampel penelitian menggunakan teknik purposive sampling, sehingga diperoleh sampel penelitian sebanyak 54 observasi pengamatan. Metode analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik dan analisis regresi linier berganda dengan program SPSS. Hasil penelitian ini menunjukkan bahwa secara simultan variabel pertumbuhan penjualan, perputaran total aset dan rasio kelipatan bunga yang dihasilkan berpengaruh signifikan terhadap rentabilitas. Secara parsial, variabel pertumbuhan penjualan dan perputaran total aset tidak berpengaruh terhadap rentabilitas sedangkan variabel rasio kelipatan bunga yang dihasilkan berpengaruh signifikan terhadap rentabilitas.
PENGARUH INDEPENDENSI, PENGALAMAN, DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT (STUDI EMPIRIS TERHADAP AUDITOR KAP KOTA MEDAN): PENGARUH INDEPENDENSI, PENGALAMAN, DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT (STUDI EMPIRIS TERHADAP AUDITOR KAP KOTA MEDAN) Afrizar Pane; Surya Kelana Putra; Surya Misauri; Melisa Melisa; Agnes Silvya; Febrianti Nababan
Jurnal Mantik Vol. 3 No. 1 (2019): May: Manajemen dan Informatika
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.955 KB)

Abstract

This research aims to determine: (1) Effect of independence on audit quality, (2) Effect of experience on audit quality, (3) Effect of due professional care on audit quality, (4) Effect of accountability on audit quality. This type of research is descriptive research. The population in this study were all auditors working at the Public Accountant Office in the city of Medan. The type of sampling technique used in this study is using purposive sampling. The data source in this study is primary data. Data collection techniques using questionnaires. Data analysis techniques used multiple linear regression analysis with the help of SPSS version 2.3. The results showed that: (1) The effect of independence had a significant effect, (2) The effect of experience had a significant effect, (3) The effect of due professional care had a significant effect, (4) The effect of accountability had a significant effect on audit quality. Suggestions in this study are: to the auditor of the Public Accountant Office is the auditor must have a neutral attitude in carrying out their duties, increase knowledge and experience so that audit activities can run well, and have a careful attitude in providing income and have professional responsibilities in carrying out his job as an audit to be able to produce a quality and accountable audit.
Pengaruh Times Interest Earned Ratio, Total Asset Turnover dan Perputaran Modal Kerja terhadap Profitabilitas pada Perusahaan Sub Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2013-2017 Yunita Yunita; Shelly Shelly; Novia Ariani; Erline Chandra; Selvia Selvia; Afrizar Pane; Surya Kelana Putra
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 2 (2019): Jesya Volume 2 Nomor 2 Periode Juni 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.405 KB) | DOI: 10.36778/jesya.v2i2.93

Abstract

This research was conducted with the aim of testing and analyzing how the influence of times interest earned ratio, total asset turnover and working capital turnover on profitability both simultaneously and partially in property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017. The research method used in this study is a quantitative research approach, the type of research is associative or relationship and the nature of research is a causal relationship. The population in this study were all property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017. Withdrawal of the study sample using purposive sampling technique, so that the research sample obtained as many as 90 observation observations. Data analysis method used in this study is the classic assumption test and multiple linear regression analysis with the SPSS program. The results of this study indicate that simultaneously times interest earned ratio, total asset turnover and working capital turnover have a significant effect on profitability. Partially, times interest earned ratio and total asset turnover have a significant effect on profitability while time working capital turnover has no effect on profitability. The test results of the coefficient of determination obtained by the value of R Square of 0.502, which means that the influence of times interest erned ratio, total asset turnover and working capital turnover on profitability in property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017 is 50.2%, while the remaining 49.8% is influenced by other factors.
THE EFFECT OF INDEPENDENCE, COMPETENCE, ACCOUNTABILITY AND WORK EXPERIENCE ON AUDIT QUALITY AT PUBLIC ACCOUNTING OFFICES IN MEDAN CITY Afrizar Pane; Irene Febrianna Tarigan; Sunidar Laoli; Junita Sukmawati Zebua
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 2 (2023): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i2.680

Abstract

This contemplate directs to influence the chain reaction of home rule competence, accountableness and elbow grease acquaintance on scrutinize superiority at a universal accounting trueheart in Medan. The evaluation disposition euphemistic pre-owned therein evaluation is descriptive decimal method. The collections psychoanalysis disposition euphemistic pre-owned in this contemplate is statistical psychoanalysis disposition victimisationing IBM SPSS (Statistical combination for collective Science) ver 20 software. The inhabitant therein contemplate were auditors at KAP Medan, patch the exemplification in this contemplate was 38 auditors at KAP Medan. with purposeful distribution technique. The collections psychoanalysis euphemistic pre-owned is descriptive data, validness and dependability test, graeco-roman presumptuousness test, aggregate one-dimensional retrogression analysis, coefficient of steadfastness psychoanalysis and possibility testing. The consequences show: 1) sovereignty has a cocksureness and substantial chain reaction on scrutinize superiority at KAP in city 2) potency has a contradiction and undistinguished chain reaction on scrutinize superiority at KAP in city 3) accountableness has a cocksureness and substantial chain reaction on scrutinize superiority at KAP in city 4) acquaintance elbow grease has a cocksureness and substantial chain reaction on scrutinize superiority at KAP in city
Co-Authors Agnes Silvya Ajeng Indri Syahfitri Erline Chandra Febrianti Nababan Irene Febrianna Tarigan July Stevani Junita Sukmawati Zebua Kiki Lisdia Lasmauli Dolok Saribu Leny Anggara Maria Wati Sitanggang Melisa Melisa Novia Ariani Noya Andiana Ginting Selvia Selvia Shelly Shelly Stepfani Chandra Sunidar Laoli Surya Kelana Putra Surya Misauri Veronica Veronica Yunita Yunita