Garuda - Garba Rujukan Digital

PENGARUH PENERAPAN ATURAN ETIKA, PENGALAMAN DAN SKEPTISME PROFESIONAL AUDITOR TERHADAP PENDETEKSIAN KECURANGAN Helmiati Helmiati
Ensiklopedia Social Review Vol 3, No 3 (2021): Volume 3 No 3 Oktober 2021
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v3i3.970

The purpose of the research study was to aim empirical evidence in analyze the effect of the application of the rules of ethics, experience and professional skepticism auditor's fraud detection and analyze the most dominant variables between the application of the rules of ethics, experience and professional skepticism auditors that influence fraud detection.The population in this study is the KAP (Public Accounting Firm) located in Java and Sumatra by using Convenience Sampling samples were included in the Non-Probability Sampling. The data used is primary data collection method of data using questionnaires. Data analysis method used is multiple regression (Multiple Regression) with SPSS version 21.0.The results of this study indicate that the increase in the application of ethics rules will provide an increase in fraud detection with 2,349 t greater than t table 1.684 and 0.024 significant. Significantly affect fraud detection experience with the t value 2,334, t table 1.684, 0.024 significant. Professional skepticism proved to significantly affect the detection of fraud with 4,230 t, 1,684 t table significantly with 0,000.

Pelatihan Pembuatan Laporan Keuangan Pada Usaha Pondok Bakso Bakar Dan Minuman Helmiati Helmiati
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2021): COMSEP : JUrnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

This activity started from the need for financial reports needed by traders, especially small traders. Lack of understanding, lack of training, and perceptions of complicated financial reporting make this activity carried out. Some of the problems faced by partners can be handled properly when the activity is held. The method used in this activity is the lecture method and the practical method of making financial reports. From the results of lectures, discussions, and Q&A, our team can conclude that business actors already understand how to increase family income and gain market share. The team can ensure that there is free time and the ability to progress and can help the family's economy.

PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP MANAJEMEN LABA Helmiati Helmiati
Ensiklopedia of Journal Vol 5, No 2 (2023): Volume 5 No. 2 Edisi 1 Januari 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

This research was conducted with the aim to examine the effect of good corporate governance on earnings management in automotive sub sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The population in this study were all automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018, as many as 13 companies. The technique used in sampling is purposive sampling method, the samples in this study were selected as many as 11 companies. Hypothesis testing uses multiple linear regression analysis with the help of SPSS 23.00 for windows. The results showed that simultaneous institutional ownership, the size of the board of commissioners, the proportion of independent boards of commissioners, and the audit committee affected earnings management. Partially, institutional ownership, the proportion of independent board of commissioners, and the audit committee has an influence on earnings management.

ANALISIS TINGKAT KESEHATAN KOPERASI UNIT SIMPAN PINJAM KP-RI PRIMA HUSADA BANGKINANG TAHUN 2019-2021 Alda Nur Arafah; Rahmawati Rahmawati; Helmiati Helmiati
Ensiklopedia of Journal Vol 5, No 2 (2023): Volume 5 No. 2 Edisi 3 Januari 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

This study aims to determine the health level of the savings and loan unit cooperatives KP-RI prima husada bangkinang in 2019-2021 based on the regulation of the deputy for supervision of the ministry of cooperatives and small and medium enterprises of the republic of Indonesia number 06/Per/Dep.6 IV/2016 cocerning guidelines for assessing cooperative health, savings and loands and cooperative savings and loan units that involve aspect of capital, quality of productive data. In this study, data were collected throught file research and interview methods. The result showed that the health level of the savings and loan unit cooperative KP-RI prima husada bangkinang for three consecutive years (2029-2021) obtained total score of 71,85 in 2019, in 2020 it received a score of 70,65 and in 2021 it obtainted a score of 72,45. the average score can be categorized quite healthy.

PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF: (Studi Kasus Empiris pada Bursa Efek Indonesia priode 2016 – 2018) Refni Melvi Yona; Helmiati Helmiati
Jurnal Riset Manajemen Indonesia Vol 2 No 2 (2020): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

This research was conducted with the aim to examine the effect of good corporate governance on earnings management in automotive sub sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The population in this study were all automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018, as many as 13 companies. The technique used in sampling is purposive sampling method, the samples in this study were selected as many as 11 companies. Hypothesis testing uses multiple linear regression analysis with the help of SPSS 23.00 for windows. The results showed that simultaneous institutional ownership, the size of the board of commissioners, the proportion of independent boards of commissioners, and the audit committee affected earnings management. Partially, institutional ownership, the proportion of independent board of commissioners, and the audit committee has an influence on earnings management.

THE EFFECT OF PUBLIC ACCOUNTABILITY, BUDGET PARTICIPATION AND INTERNAL CONTROL ON THE PERFORMANCE AT THE DINAS KESEHATAN KAMPAR DISTRICT Sinta Alviani; Rahmawati Rahmawati; Helmiati Helmiati
Jurnal Riset Manajemen Indonesia Vol 2 No 4 (2020): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

Research to determine the effect of public accountability, budget participation and intenal control on the public service performance with simulthan and partial at the Dinas Kesehatan Kampar District. Types and sources of data used in this study are primary data and secondary data, while data collection techniques used in this study were questionnaires, file research, observation and interviews. The population in this study were all employees at the Dinas Kesehatan Kampar District, while the sampling was carried out using purposive sampling obtained as many 60 employees at the Dinas Kesehatan Kampar District. Based on the simulthan test results, the variable of public accountability, budget participation and intenal control have a significant effect with together on the performance at the Dinas Kesehatan Kampar District, while based on the partial test results, the variable of public accountability, budget participation and intenal control have a significant effect with individual on the performance at the Dinas Kesehatan Kampar District the closeness of the relationship that occurs between the atractiveness of public accountability, budget participation and intenal control on the performance is very strong with a correlation coefficient R of 88,3%, while contribution of public accountability, budget participation and intenal control on the performance is equual to 77,9% while the remaining is 22,1% againt influenced by other variables not examined in this study.

THE INFLUENCE OF ASSET TANGIBILITY, PROFITABILITY, AND LIQUIDITY ON LAVERAGE (Case Study of Miscellaneous Industrial Sector Manufacturing Companies Listed on the Indonesia Stock Exchange 2016 - 2018) Umratul Khairani; Rahmawati Rahmawati; Helmiati Helmiati
Jurnal Riset Manajemen Indonesia Vol 2 No 4 (2020): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

This research was conducted with the aim of examining the effect of asset tangibility, profitability and liquidity on leverage in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The population in this study were all various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018, numer 52 companies. The technique used in sampling is purposive sampling method, the sample in this study was selected as many as 18 companies. Hypothesis testing uses multiple linear regression analysis with the help of SPSS 22.00 for windows. The results showed that asset tangibility, profitability and liquidity had an effect on leverage. Partially liquidity has an influence on leverage.

THE EFFECT OF DEBT TO TOTAL ASSET RATIO AND DEBT TO EQUITY RATIO ON PROFITABILITY IN PLANTATION SUB-SECTOR COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE (2016-2018 PERIOD) Hanifah Ikmala Rizal; Kasmadi Kasmadi; Helmiati Helmiati
Jurnal Riset Manajemen Indonesia Vol 3 No 1 (2021): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

This research was conducted with the aim of examining the effect of Debt to Assets Ratio and Debt to Equity Ratio on profitability in plantation sub-sector companies listed on the Indonesia Stock Exchange for the period 2016-2018. The population of this research were 12 plantation sub-sector companies listed on the Indonesian stock exchange for the 2016-2018 period. The technique used in sampling is the file research method, all companies are samples in this research. Hypothesis testing uses multiple linear regression analysis. The results showed that simultaneously the Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) had an effect on Return on Assets (ROA). Partially, Debt to Assets Ratio (DAR) has an effect on Return on Assets (ROA), and Debt to Equity Ratio (DER) has no effect on Return on Assets (ROA).

INFLUENCE OF PROFITABILITY, LEVERAGE AND SIZE OF COMPANY ON INCOME MANAGEMENT (Case Study of Pharmaceutical Sub Sector Manufacturing Companies Listed on the Indonesia Stock Exchange 2015 – 2018) Titik Hasriani; Helmiati Helmiati; Rahmawati Rahmawati
Jurnal Riset Manajemen Indonesia Vol 3 No 1 (2021): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

This research was conducted with the aim of examining the effect of profitability, leverage and company size on earnings management in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The population in this study were all pharmaceutical sub-manufacturing companies listed on the Indonesia Stock Exchange. 2015-2018, namely 12 companies. The technique used in sampling is purposive sampling method, the sample in this study was selected as many as 9 companies. Hypothesis testing uses multiple linear regression analysis with the help of SPSS 22.00 for windows. The results showed that simultaneously profitability, leverage and firm size have an effect on earnings management. Partially, the company size has an influence on earnings management.

THE EFFECT OF THE PROFITABILITY, DEBT POLICY, AND INVESMENT DECISIONS ON FIRM VALUE IN FOOD AND BEVERAGES SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2016-2018 PERIOD Neli Okta Vera; Rahmawati Rahmawati; Helmiati Helmiati
Jurnal Riset Manajemen Indonesia Vol 3 No 2 (2021): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

Reseach to determine the effect of the effect of Return on Equity , Debt to Equity, and Price Earning Ratio on Price Book Value in food and beverages sub sector companies listed on theindonesia stock exchange (idx) for the 2016-2018 period. Based on the test results simultaneosly and partially, the variable Return on Equity , Debt to Equity, and Price Earning Ratio on Price Book Value ions are proven to have a significant effect on firm value in the food and beverages sub sector companies.The closeness of the relationship between the variabel Return on Equity , Debt to Equity, and Price Earning Ratio on Price Book Value is very strong with the correlation coefficient (R) obtained at 83,5% is influences by other factors not included in this study. Sampling was done using puposive sampling method as 18 samples in the food and beverages sub sector companies. Data analysis performed using multiple linear regression models.

Title

Found 13 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 13 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 13 Documents
Search