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All Journal JURNAL MUTIARA AKUNTANSI Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ipteks Terapan : research of applied science and education Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

Wilsa Road Betterment Sitepu

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PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, OBJEKTIVITAS, INTEGRITAS DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT PADA AUDITOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) SUMUT Tina Wati Marbun; Wilsa Road Betterment Sitepu
JURNAL MUTIARA AKUNTANSI Vol 3 No 2 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 2 Tahun 2018
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (666.228 KB)

Hasil laporan pemeriksaan yang disajikan auditor haruslah berkualitas karena menjadi landasan kepercayaan para pemakai laporan keuangan. Namun, pada kenyataannya banyak faktor yang membuat berkurangnya kualitas audit sehingga hasil pemeriksaan tersebut menjadi diragukan. Pada penelitian ini memiliki tujuan untuk menganalisis dan mengetahui tentang pengaruh gaya kepemimpinan transformasional, objektivitas, integritas dan etika auditor terhadap kualitas audit yang dimiliki auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Sumut. Metode yang digunakan dalam penelitian ini yaitu penelitian kuantitatif. Populasi dalam penelitian ini adalah para auditor yang bekerja di BPKP Sumut. Teknik pengumpulan data dalam penelitian ini adalah pengumpulan kuesioner dengan menggunakan skala likert. Data dianalisis dengan menggunakan analisis regresi berganda dengan bantuan program SPSS versi 19.0. Hasil penelitian ini menyimpulkan bahwa gaya kepemimpinan transformasional berpengaruh positif signifikan terhadap kualitas audit, objektivitas berpengaruh positif signifikan terhadap kualitas audit, integritas berpengaruh signifikan trehadap kualitas audit dan etika auditor berpengaruh signifikan terhadap kualitas audit. Kata Kunci : Gaya Kepemimpinan Transformasional, Objektivitas, Integritas, Etika Auditor, Kualitas Audit.

Influence Size Company, Profitability, Liquidity, and Solvency of Audit Delay with the Reputation of the KAP as Variable Moderating on Company Manufacture Which Registered in BEI in the Year of 2017 – 2020 Devi Faradilah; Tifania Agitha br. Tarigan; Wilsa Road Betterment Sitepu
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5209

Study this aim for look for know influence size company, profitability, liquidity, and solvency on audit delay with KAP reputation as a moderating variable. Types of research this is quantitative with secondary data originating from BEI (www.idx.com) and sample in this study, 65 manufacturing companies were listed on the IDX in 2017 – 2020. Results This study states that firm size, liquidity and solvency have an effect on audit delay , profitability has no effect on audit delay , and firm size, profitability, liquidity, and solvency have no effect on audit delay with KAP reputation as a variable moderating.

Pengaruh Return On Equity, Debt Equity Ratio, Current Ratio Dan Firm Size Terhadap Harga Saham (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Di BEI) Decly Natalia; Desy Nafika Manurung; Friska Nduru; Wilsa Road Betterment Sitepu
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 3 (2020): Edisi September - Desember 2020
Publisher : LPPM STIE Muhammadiah Bandung

ABSTRACT Stock Prices. The data is sourced from to the financial statements of the Basic Industry and Chemical sectors listed The purpose of this study can explain how the influence of Return On Equity (ROE) Debt To Equity Ratio (DER), Current Ratio (CR), and Firm Size on on the IDX during 2015 – 2017, an example of 48 secondary data companies. The purposive sampling method used in doing this research. The results of the hypothesis explain that Return On Equity (ROE) has a positive influence on stock prices.Whereas Debt To Equity Ratio (DER), Current Ratio (CR), and Firm Size have no effect. It can be concluded from the research proving the simultaneous impact of Return On Equity (ROE) Debt To Equity Ratio (DER), Current Ratio (CR), and Firm Size on stock prices. The estimated accuracy test (R2) proves that the variance value of the independent variable impacts the dependent variable around 7.8% while the residual value of about 92.2% is an impact that originates outside this study. Keywords: Stock Price, ROE, DER, CR, Firm Size. ABSTRAK Tujuan penelitian dapat menjelaskan bagaimana pengaruh Return On Equity (ROE), Debt To Equity Ratio (DER), Current Ratio (CR), dan Firm Size terhadap Harga Saham. Data bersumber dari laporan keuangan sektor Industri Dasar dan Kimia yang listing pada BEI periode 2015 – 2017, contoh dari 48 perusahaan data sekunder. Metode purposive sampling yang dipakai dalam mengerjakan penelitian ini. Hasil hipotesis menjelaskan bahwa Return On Equity (ROE) memiliki pengaruh positif dalam harga saham. Sedangkan Debt To Equity Ratio (DER), Current Ratio (CR), dan Firm Size tidak memiliki pengaruh. Disimpulkan dari penelitian membuktikan adanya dampak Return On Equity (ROE), Debt To Equity Ratio (DER), Current Ratio (CR), dan Firm Size secara bersamaan pada harga saham. Uji determinsi (R2) membuktikan bahwa nilai varians dari variabel independen dampak variabel dependen sekitar 7,8% sedangkan nilai sisa sekitar 92,2% adalah suatu dampak yang berasal diluar penelitian ini. Kata kunci: Harga Saham, ROE, DER, CR, Ukuran Perusahaan

PENGARUH RESIKO BISNIS STABILITAS PENJUALAN DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MAUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018 mitra karlina situmorang; Arni Plorida Banjarnahor; Lastri Yeni Manullang; Wilsa Road Betterment Sitepu
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 3 (2020): Edisi September - Desember 2020
Publisher : LPPM STIE Muhammadiah Bandung

The capital structure balances the use of own capital with the use of debt,which means how much own capital and how much debt will be used, So as to produce an optimal capital structure.The purpose of study is to determine the effect of bussines risk, sales stability and liquidity on the capital structure. The method used is quantitative research. A sample of 23 companies in the consumer goods industry sector listed on the IDX with 4 research periods totaling 92 observations.The model of analysis in this study is multiple linear regression using the SPSS program. Data testing is done by using the classical assumption test, the coefficient of determination test,the F test and the T test. The results of the analysis through hypothesis testing, simultaneously business risk, sales stability and liquidity have a significant effect on capital structure. Partially,business risk and sales stability have a positive and significant effect on capital structure, while lliquidity has a negative and significant effect on capital structure. The results of the Determination tets obtained R Square of 84% of variations in capital structure variables can be explained by variations in other variables that effect the capital structure.

INTERVENING AUDIT DELAY DALAM UKURAN DAN KOMPLEKSITAS PERUSAHAAN SERTA FINANCIAL DISTRESS PADA AUDITOR SWITCHING Wilsa Road Betterment Sitepu; Andranic Marlie; Jessica Tantri
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 2 (2021): Edisi Mei - Agustus 2021
Publisher : LPPM STIE Muhammadiah Bandung

The study intension is to search for the impact of size and complexity of a company and also financial distress on the auditor switching with audit delay as the intervening variable. The study use secondary data such as the yearly report financial statement from all infrastructure, utility, and transportation company that listed on the stock exchange website. This study use 75 company as the population. The effect of purposive sampling authors got 29 company that available because of the criteria that authors set. Logistic regression is the method authors use in analyzing the data and authors also use the path analysis on this study. Result of the test is company size does bring an impact to audit delay and auditor switching. On the other side Complexity and financial distress doesn’t bring any positive effect to audit delay or auditor switching. Authors find that audit delay as an intervening give an positive effect on auditor switching. The size of a company does indirectly gives an effect to the auditor switching from the intervention of audit delay. However the authors also fine that there is an direct effect comes from the complexity of a company and financial distress to the auditor switching from thr intervention of audit delay.

PENGARUH AUDIT DELAY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 Ramadhan Diansyah Putra; Aura Futhie Tasya; Charef Loveanna Pardede; Wilsa Road Betterment Sitepu
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 2 (2021): Edisi Mei - Agustus 2021
Publisher : LPPM STIE Muhammadiah Bandung

Penelitian ini memiliki tujuan untuk melihat pengaruh audit delay pada perusahaan LQ45. Analis menggunakan penelitian kuantitatif. Dengan menggunakan metode uji regresi linear berganda dan uji hipotesis. Hasil dari penelitian ini ialah bahwa secara simultan pengaruh audit delay pada perusahaan LQ45 berpengaruh pada audit delay. Ukuran perusahaan dan solvabilitas secara parsial tidak berpengaruh secara signifikan pada audit delay.

PENGARUH INDEPENDENSI, PROFESIONALISME, ETIKA PROFESI, DAN AKUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK MEDAN Friska Indriani Sipayung; Theresia Ance Lina Situmorang; Faasokhi Laia; Wilsa Road Betterment Sitepu
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 2 (2021): Edisi Mei - Agustus 2021
Publisher : LPPM STIE Muhammadiah Bandung

Penelitian ini bertujuan untuk menguji pengaruh independensi, profesionalisme, etika profesi dan akuntabilitas auditor secara parsial maupun secara simultan terhadap kualitas audit di KAP kota Medan. Penelitian ini dilakukan dengan metode analisis linear berganda dan pengujian hipotesis dengan menggunakan program SPSS. Dalam pengampilan sampel, digunakan metode convenience sampling yang artinya teknik pengambilan sampel dari responden yang mudah ditemui dan diwaktu yang tepat. . Kuesioner yang kembali sebanyak 100 yang disebarkan yang kembali hanya 70 kuesioner. Hasil penelitian ini menunjukan bahwa independensi , profesionalisme, etika profesi dan akuntabilitas berpengaruh secara simultan terhadap kualitas auditor di KAP Kota Medan. Secara parsial Independensi, Etika profesi dan Akuntabilitas tidak mempengaruhi kualitas auditor di KAP kota Medan. Sedangkan yang berpengaruh terhadap kualitas auditor yaitu hanya variabel profesionalisme.

EFFECT OF AUDIT COMPLEXITY, TIME BUDGET PRESSURE, AUDITOR'S COMPETENCY AND EXPERIENCE ON AUDIT QUALITY WITH MODERATING VARIABLES INFORMATION SYSTEM UNDERSTANDING Wiranda Tesalonika Hutagalung; Desy Romauli Br. Sitorus; Sano Sinaga; Wilsa Road Betterment Sitepu
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 2 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

The purpose of this research is to examine the effect of audit complexity, time budget pressure, competence, and auditor experience on auditor quality with an understanding of information systems as a moderating variable. The population is taken from auditors at KAP in Medan, where the total population is 100 auditors. The sample was taken using the purposive sampling method with the criteria (1) having an education of at least a Diploma (2) having a work experience of at least one year, because they already have experience and time in carrying out adaptation and providing an assessment of their performance and working environment conditions, therefore the sample is 70 respondents. Here the data are analyzed using multiple regression and moderation assisted by the SPSS 20 program. The results of the hypothesis tested in this study show that the competence and experience variables of auditors have a negative influence on audit quality, but through the interaction of the moderating variable understanding of information systems, the competence variable brings changes. the direction is positive, but in contrast to the auditor's experience through the interaction of the moderating variable understanding of information systems, the auditor's experience variable does not change direction. Meanwhile, the time budget pressure variable and audit complexity positively affect audit quality even with the existing interaction of the moderating variable understanding of information systems, the audit complexity variable still affects audit quality positively, but differs from the time budget pressure through the interaction of the moderating variable understanding the information system pressure variable. time budget changes direction to negative..

Co-Authors Andranic Marlie Arni Plorida Banjarnahor Aura Futhie Tasya Charef Loveanna Pardede Decly Natalia Desy Nafika Manurung Desy Romauli Br. Sitorus Devi Faradilah Faasokhi Laia Friska Indriani Sipayung Friska Nduru Jessica Tantri Lastri Yeni Manullang mitra karlina situmorang Ramadhan Diansyah Putra Sano Sinaga Theresia Ance Lina Situmorang Tifania Agitha br. Tarigan Tina Wati Marbun Wiranda Tesalonika Hutagalung

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