Article Per Year (5 Year)
p-Index From 2019 - 2024
0.92
P-Index
This Author published in this journals
All Journal Jurnal Media Wahana Ekonomika Jurnal Kompetitif Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)
Kusminaini Armin
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 2 Documents
Search
Journal : Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri)

 1 
PENGARUH PENGENDALIAN INTERNAL DAN KOMITE AUDIT TERHADAP PENCEGAHAN FRAUD PADA PT TDC KISEL DI KABUPATEN OGAN ILIR Kusminaini Armin
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.966 KB) | DOI: 10.52333/ratri.v1i1.675

Abstract

This study aims to examine the Effect of Internal Control and Audit Committee on Fraud Prevention at PT TDC KISEL in Ogan Ilir Regency. In this study the authors used data analysis techniques namely qualitative data and quantitative data. To collect data from this study, the Survey Questionnaire was used by selecting the sample using the Random Sampling method. Based on the results of the calculation of the F test for the two independent variables Internal Control (X1), and the Audit Committee (X2) obtained a significant value of the dependent variable Prevention of Fraud (Y), namely the Fcount is greater than the Ftable (4.302> 3.260). Then the results of t-arithmetic shows that of the two independent variables namely Internal Control (X1) with a t-test value of 2,279 for the Audit committe (X2) is 1,792 this proves a significant effect on fraud prevention with a significant level of 0.05. KISEL must always detect fraud through prevention, by improving internal control systems, such as the control environment, risk assessment, information and communication systems, control and monitoring activities, and the audit committee must carry out its duties and responsibilities in accordance with applicable regulations. Keywords: Influence of Internal Control, Audit Committee and Fraud Prevention.
PENGARUH CASH RATIO DAN DEBT RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PERTAMBANGAN MINYAK DAN GAS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2019 Kusminaini Armin
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 2, Januari-Juni 2020
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.726 KB) | DOI: 10.52333/ratri.v1i2.686

Abstract

ABSTRACKThis study aims to determine how much effect of cash ratio and debt ratio as independent variables simultaneously and partially on return on assets as dependent variable using data consisting of 6 companies listed on IDX.            The population of this study is a public company listed in IDX with oil and gas mining companies as the sample. This research uses purposive sampling method. Analysis of the data used in this study is a classic assumption test and for hypothesis testing using multiple linear regression analysis.The result of this study indicate that simultaneously cash ratio dan debt ratio have a significant effect on return on assets  with a value of Fcount 3,361 while Ftable is 3,35 or in other words Fcount > Ftable with a significant value of 0,005 < 0,05 from the output value of SPSS. Partially there is no effect of cash ratio (X1) on return on assets. With a regression coefficient value -0,036 and tcount -2,242 < ttable 1,073 with a significant value of 0,078 > 0,05. While debt ratio (X2) has a significant effect on return on assets. With a regression coefficient value 0,072 and tcount 1,835 > ttable 1,073 with a significant value 0,033 < 0,05 Keywords : Cash ratio,  Debt ratio dan  Return on Assets
Co-Authors . Sahila Anggara Ardyagarini Pamungkas Maryandhi - Masayu Mikial S Sahila Sahila .