Article Per Year (5 Year)
p-Index From 2019 - 2024
1.8
P-Index
This Author published in this journals
All Journal Edukasi Islami: Jurnal Pendidikan Islam Amwaluna Jurnal Ekonomi dan Keuangan Syariah JURNAL MUTIARA AKUNTANSI International Journal of Applied Finance and Business Studies International Conference on Sciences Development and Technology
Aulia Rahman Harahap
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
DETEMINAN AUDIT DELAY PADA PERUSAHAAN GO PUBLIC SEKTOR MANUFAKTUR TERDAFTAR DI BEI Irfan Irfan; Maya Sari; Aulia Rahman Harahap
JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research to identify the effect of audit committee size and profitability on audit delay. The population in this research all of manufacturing sector companies listed on the IDX during the 2013-2017 period. The sample of this research was selected using the purposive sampling method. Data in this study were analyzed using logistic regression analysis using SPSS. The results of this study indicate that the size of the audit committee and PROFITABILITAS both partially and simultaneously affect audit delay
Determinan Audit Report Lag Dengan Auditor Spesialisasi Industri Sebagai Variabel Moderating Pada Perusahaan Go Public Sektor Pertambangan Terdaftar Di Bei Periode 2014-2018 Aulia Rahman Harahap; Irfan Irfan; Mayasari Mayasari; Nancy Mayriski Siregar
JURNAL MUTIARA AKUNTANSI Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1996

Abstract

The purpose of the study was to examine the effect of audit committee size, auditor tenure and KAP size on audit report lag with industry specialization auditors as moderating variables in publicly listed mining sector companies on the IDX. This research is a quantitative research using secondary data that is accessed from the website of the mining sector company. This study uses the criteria to determine the research sample, amounting to 31 companies. The method of analysis used logistic regression and residual test which was processed with SPSS. The results of the study: 1) the size of the audit committee has no effect on audit report lag; 2) audit tenure has no effect on audit report lag; 3) KAP size has an effect on audit report lag; 4) all independent variables simultaneously affect the audit report lag; 5) the moderating variable cannot moderate the effect of the independent variable on audit report lag.
Pengaruh Akuntabilitas Keuangan Daerah, Value For Money, Kejujuran, Transparansi, Dan Pengawasan Terhadap Pengelolaan Keuangan Daerah (Studi Kajian Pada Pemerintah Kabupaten Labuhanbatu Pusat) Fredo TSP Hasugian; Ricky Ary Syahputra; Aulia Rahman Harahap
JURNAL MUTIARA AKUNTANSI Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1997

Abstract

This study aims to examine the influence of local financial accountability, value for money, honesty, transparency and supervision of local financial management. The sample of this research is all SKPD (Local Work Unit Unit) as user of budget related to regional finance management at Regency Government of Labuhanbatu amounting 36 SKPD and 36 Committing Officer of Commitment so amounted 72 person. Sampling method is census method, and data used is primary data. Data were collected by distributing the queryer directly submitted to the respondent. Data analysis techniques use path analysis with the help of SmartPLS 3 program. The results of this study show that value for money, honesty, transparency and oversight have positive and significant correlation to Regional Financial Management, while Regional Financial Accountability has negative and significant correlation to Regional Financial Management.
Influence Of Book Value Per Share, Net Income And Dividends To Merket Value Per Share On Manufacture Companies Listed In Indonesia Stock Exchange Aulia Rahman Harahap
International Journal of Applied Finance and Business Studies Vol. 9 No. 2 (2021): September: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.831 KB) | DOI: 10.35335/ijafibs.v9i2.14

Abstract

This research has a purpose to determine the influence of book value per share, net income, and dividends to market value per share on manufacture companies listed on the Indonesia Stock Exchange (IDX). The hypothesis proposed: There is an influence of the book value per share, net income, and dividends on market value per share either partially or simultaneously. This research is classified as a causal research. Population used in this research were manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2008- 2011 where the total population used is 120 manufacture companies. The sampling technique used was purposive sampling technique in which the number of samples obtained in this research were 19 companies. Data used in this research is secondary data. This research hypothesis are tested using multiple regression analysis with classical assumption test and goodness of fit to test the hypothesis. The results shows that either partially or simultaneously book value per share, net income, and dividends significantly influence the market value per share on manufacture companies listed on the Indonesia Stock Exchange (IDX). Adjusted R square value is 0,741 indicating that 74,1% change in stock market value can be explained by the independent variables used in this research. The remaining 25,9% is explained by other factors not included in the regression model.
DETEMINAN AUDIT DELAY PADA PERUSAHAAN GO PUBLIC SEKTOR MANUFAKTUR TERDAFTAR DI BEI Irfan Irfan; Maya Sari; Aulia Rahman Harahap
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research to identify the effect of audit committee size and profitability on audit delay. The population in this research all of manufacturing sector companies listed on the IDX during the 2013-2017 period. The sample of this research was selected using the purposive sampling method. Data in this study were analyzed using logistic regression analysis using SPSS. The results of this study indicate that the size of the audit committee and PROFITABILITAS both partially and simultaneously affect audit delay
Determinan Audit Report Lag Dengan Auditor Spesialisasi Industri Sebagai Variabel Moderating Pada Perusahaan Go Public Sektor Pertambangan Terdaftar Di Bei Periode 2014-2018 Aulia Rahman Harahap; Irfan Irfan; Mayasari Mayasari; Nancy Mayriski Siregar
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1996

Abstract

The purpose of the study was to examine the effect of audit committee size, auditor tenure and KAP size on audit report lag with industry specialization auditors as moderating variables in publicly listed mining sector companies on the IDX. This research is a quantitative research using secondary data that is accessed from the website of the mining sector company. This study uses the criteria to determine the research sample, amounting to 31 companies. The method of analysis used logistic regression and residual test which was processed with SPSS. The results of the study: 1) the size of the audit committee has no effect on audit report lag; 2) audit tenure has no effect on audit report lag; 3) KAP size has an effect on audit report lag; 4) all independent variables simultaneously affect the audit report lag; 5) the moderating variable cannot moderate the effect of the independent variable on audit report lag.
Pengaruh Akuntabilitas Keuangan Daerah, Value For Money, Kejujuran, Transparansi, Dan Pengawasan Terhadap Pengelolaan Keuangan Daerah (Studi Kajian Pada Pemerintah Kabupaten Labuhanbatu Pusat) Fredo TSP Hasugian; Ricky Ary Syahputra; Aulia Rahman Harahap
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1997

Abstract

This study aims to examine the influence of local financial accountability, value for money, honesty, transparency and supervision of local financial management. The sample of this research is all SKPD (Local Work Unit Unit) as user of budget related to regional finance management at Regency Government of Labuhanbatu amounting 36 SKPD and 36 Committing Officer of Commitment so amounted 72 person. Sampling method is census method, and data used is primary data. Data were collected by distributing the queryer directly submitted to the respondent. Data analysis techniques use path analysis with the help of SmartPLS 3 program. The results of this study show that value for money, honesty, transparency and oversight have positive and significant correlation to Regional Financial Management, while Regional Financial Accountability has negative and significant correlation to Regional Financial Management.
Optimization The Effectiveness Of Universities Financial Statement Using Cloud Accounting Aulia Rahman Harahap
International Conference on Sciences Development and Technology The 2nd ICoSDTech 2022
Publisher : International Conference on Sciences Development and Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.233 KB)

Abstract

When the development of the digital era 4.0 has explored all fields, both in education, technology and other fields. In terms of financial statements, it is felt that at this time they must follow these developments. In terms of facilitating a job and the risk is quite risky. In universities, in a financial report, one of which is the balance sheet, it is still not optimal for the leadership. The report is in the form of a balance sheet report at Raharja College. This study faces 2 (two) problems, namely the manual calculation of the balance sheet and high errors. This can hinder financial reports to the leadership every month. In preventing these problems, good and appropriate financial report management is needed. Cloud accounting is the use of the cloud as an online accounting storage. With the use of cloud accounting in the online journal.id software, income and expenditure data has been inputted properly, so that the balance sheet data is accurate and fast. There is a report menu on journal.id to get overall and accurate Balance Sheet data. There are 7 (seven) methods as problem solving used in this research. Researchers hope that the management of balance sheet financial statements can make it easier for accountants to submit reports to the leadership every month. There are 7 (seven) methods as problem solving used in this research. Researchers hope that the management of balance sheet financial statements can make it easier for accountants to submit reports to the leadership every month. There are 7 (seven) methods as problem solving used in this research. Researchers hope that the management of balance sheet financial statements can make it easier for accountants to submit reports to the leadership every month.
Determinant Audit Delay In Indonesia Islamic Banks Aulia Rahman Harahap; Saparuddin Siregar; Nurlaila Nurlaila
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 2 (2022)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v6i2.12063

Abstract

This study was designed to test the factors influencing audit delay at the Indonesia Islamic Bank. This type of research is a qualitative type of research with an observation period of 2015 to 2020. The variables tested for their effect on audit delay are the number of audit committee meetings, the size of the internal audit and Entity complexity.   This study used a statistical tool, namely eviews 12. The research findings are as follows: the number of audit committee meetings has a positive influence on audit delay but is not significant, and the size of the internal audit has a significant positive influence audit delay and Entity complexity audits have a significant negative effect on audit delay.
Determinan of Audit Fee In Indonesia Islamic Bank Aulia Rahman Harahap; Saparuddin Siregar; Nurlaila Nurlaila
Edukasi Islami : Jurnal Pendidikan Islam Vol 11, No 03 (2022): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v11i03.4170

Abstract

This study aims to examine the link between audit fees and the following variables: 1) the number of audit committee meetings; 2) the size of the internal audit; 3) the number of internal audit assignments; and 4) the number of branches. This study is an example of causal associative research, a kind of quantitative research that uses secondary data acquired from research sample websites. According to the study's findings, audit fees are influenced by the following factors in the following orders: 1) the size of the internal audit has an effect on audit fees; 2) the number of internal audit assignments has no effect on audit fees; and 4) the number of branches has an effect on audit fees.
Co-Authors Fredo TSP Hasugian Irfan Irfan Irfan Irfan Maya Sari Nancy Mayriski Siregar Nurlaila Ricky Ary Syahputra Saparuddin Siregar Saparuddin Siregar