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All Journal Jurnal Paradigma Ekonomika E-Jurnal Akuntansi Universitas Udayana Krisna: Kumpulan Riset Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Journal of Education and Instruction (JOEAI) Owner : Riset dan Jurnal Akuntansi Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) Journal of Management and Bussines (JOMB) Jurnal Ipteks Terapan : research of applied science and education Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Deasy Arisandy Aruan
Universitas Prima Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Veterinary Other

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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Pengaruh Kompetensi, Kompleksitas Tugas dan Skeptisme Profesional Terhadap Kualitas Audit pada Kantor Badan Pengawasan Keuangan dan pembangunan Provinsi Sumatera Utara Deasy Arisandy Aruan; Hasrat Naeni Gulo; Ana Karelina Lumban Nahor; Natasya Br Ginting; Esti Trinita Wahyuni
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 (512.934 KB) | DOI: 10.33395/owner.v3i2.141

Abstract

Audit quality is not easy to define because there are many factors that affect quality. This study aims to determine the effect of competence, task complexity, and Auditor Professional Skepticism, on Audit Quality. The data used in this study is primary data by distributing questionnaires to all auditors at the BPKP Representative Office in North Sumatra Province. The population in this study were all auditors at the BPKP Representative Office in North Sumatra Province. The collection of data and information needed in this study was carried out with field research. The data used are primary data collected directly from the research subjects with a questionnaire form. Testing the effect of independent variables on the dependent variable is done by using multiple regression models. The results of this study indicate that both partially and simultaneously, competence, task complexity, and Auditor Professional Skepticism, have an effect on Audit Quality in the BPKP Representative office in North Sumatra Province
Pengaruh Current Ratio, Debt to Equity, Perputaran Kas dan Total Asset TurnOver (TATO) Terhadap Profitabilitas pada Perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia Claudia Angelina; Sharon Sharon; Stefanie Lim; Johan Yeremia Rafli Lombogia; Deasy Arisandy Aruan
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.311 KB) | DOI: 10.33395/owner.v4i1.178

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari Current Ratio, Debt To Equity Ratio, Perputaran Kas dan Total Asset Turnover (TATO) terhadap Profitabilitas pada Perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2012-2017. Penelitian ini mengunakan sampel sebanyak 11 perusahaan Food & Beverages yang terdaftar di BEI Pada tahun 2012 – 2017. Penelitian ini adalah penelitian kuantitatif. Data yang digunakan adalah data sekunder yang diperoleh dari situs www.Idx.co.id. Metode pengambilan sampel adalah Purposive Sampling. Metode analisis data yang digunakan terlebih dahulu adalah uji linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial Current Ratio berpengaruh positif dan signifikan terhadap Profitabilitas, Debt To Equity Ratio, Perputaran Kas dan Total Asset Turnover (TATO) tidak berpengaruh dan tidak signifikan terhadap Profitabilitas pada perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia sedangkan secara simultan, semua variabel independen dalam penelitian ini berpengaruh terhadap Profitabilitas.
Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Property and Real Estate Yang Terdaftar di BEI Deasy Arisandy Aruan; Hanna Limbong; Brando Silitonga; Maulidanur Aceh; Nofanyiu Bernadett Br Samosir
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.427

Abstract

This study aims to determine the effect of liquidity, fixed assets, and firm size on profitability in property and real estate industry sub sectors listed in Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies in property and real estate industry sub sector listed in Indonesia Stock Exchange for 2016-2019 period, amounting to 62 companies with a sample of 23 companies. The sampling technique used was purposive sampling. The method of analysis used in this research is the multiple linear regression method. This research uses quantitative research. This type of research used in this research is descriptive quantitative. The nature of research in this study is explanatory. The results of this study indicate that partially liquidity have no significant effect on profitability and fixed assets have no significant effect on profitability, while firm size have a negative and significant effect on profitability in the property and real estate sub-sector listed on the Indonesia Stock Exchange for the 2016-2019 period. Based on simultaneous liquidity, fixed assets, firm size have a significant effect on profitability in the property and real estate industry sub sector listed in Indonesia Stock Exchange for the 2016-2019 period.
Pengaruh Kepemilikan Publik, NPM, Pertumbuhan Perusahaan, dan Solvabilitas terhadap Pengungkapan CSR pada Perusahaan Infrastruktur Deasy Arisandy Aruan; Veronica; Celine Liandy; Debby Christina; Fanny Fanny
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.455

Abstract

This research’s purposeisto determine the impactof Public Ownership, Net Profit Margin, Company Growth, and Solvency on Corporate Social Responsibility Disclosures. Thisresearchused a quantitative method and Collection Technique is a documentation technique. The population in this research is includes 82 Infrastructure Companies listed on the Indonesia Stock Exchange for the 2015-2019 period. With a sample of 25 Infrastructure companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique in this research is porpusive sampling. The data used in this research is secondary data taken from www.idx.co.id. This research uses multiple linear regression analysis model. The results show that Public Ownership, Net Profit Margin and Company Growth partially had no significant impact on Corporate Social Responsibility Disclosure. Meanwhile, Solvency has a significant positive impact on Corporate Social Responsibility Disclosure. According to simulation, Public Ownership, NPM, Company Growth, and Solvency have no significant impact on Corporate Social Responsibility Disclosure. Testing the analysis of the coefficient of determination shows the results of the adjusted R square value in the coefficient of determination test is 2.6%, where the remaining 97.4% is influenced by other variables such as deferred exploration and development costs, media disclosure, Leverage, and others.It Indicates thatindependent variables in this research are not sufficiently influential on CSR disclosure because there are still many other variables that have a major influence on CSR Disclosure.
Pengaruh Struktur Aktiva, Ukuran Perusahaan, Operating Leverage dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (2017-2020): Bahasa Indonesia Deasy Arisandy Aruan; Putri Sitanggang; Catrin Naomi Lumban Tobing; Lasriana Harianja
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.905

Abstract

This study aims to determine the effect of asset structure, firm size, operating leverage and sales growth on capital structure of food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020. The data used is sourced from financial data on the Indonesia Stock Exchange through the website www.idx.co.id , and a selection has been made according to predetermined criteria. The population used in this study is Food and Beverage companies, totaling 30 companies, by using a purposive sample, the resulting sample is 17 companies. With this research, it is hoped that it can become a science to help further researchers as well as students or the general public who need a source of information. From the research, it can be seen that Asset Structure, Company Size, Operating Laverage and Sales Growth have a positive and significant effect simultaneously on profit growth. Asset structure and firm size have a negative and insignificant effect on profit growth. Operating leverage has a positive and significant effect on profit growth while Sales Growth has a positive but not significant effect on profit growth in food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2020 period.
Co-Authors Abram Elieser Agnes Monica Angel Situmorang Agustina Nehe Ana Karelina Lumban Nahor Arisman Mendrofa Ayu Parlina Bintori Dongoran Brando Silitonga Catrin Naomi Lumban Tobing Celine Liandy Cindy Citra Permatasari Hutagaol Claudia Angelina Danny Tan Jaya Debby Christina Eben Ezer Sinaga Eddy Chandra Elisa Agustina Br Sembiring Esti Trinita Wahyuni Fanny Fanny Frenky Nope Mardelis Situmorang Frenky Situmorang Getsmani Getsmani Hanna Limbong Haogonasokhi Telaumbanua Hasrat Naeni Gulo Helda Sefty Christiani Br Pinem Ilfi Rahmi Putri Jefry Sumonang Hendrikus Situmorang Jen Meilan Silalahi Jessica Fredlina Jocelynn Lukita Jodi Akbar Trisinggih Johan Yeremia Rafli Lombogia Josua Panggabean Lasriana Harianja Lia Morena Br Karo Sekali Lisa Rosanti Pasaribu Maggie Lifanny Mariabeth Simanjuntak Mastika Marbun Maulida Intan Supia Maulidanur Aceh Mayang Putri Br. Sinaga Mey Tisa Sihombing Natasya Br Ginting Nelly Nattasyah Sagala Nofanyiu Bernadett Br Samosir Novi Trya Siburian Novita Sari Nur Melati Br Sinulingga Nurganda Siregar Nurhayati Sembiring Peffi Manalu Posma Chrisna Vany Yola Sitorus Purba, Dianty Putri Putri Hardiyani Putri Sitanggang Putri Yunita Aritonang Renni Erawati Nababan Renta Sari Manurung Riana Permata Sari Rindi Nope Mardelis Buulele Runggu Ademina Hutabarat Ruth Dameria Manurung Sharon Sharon Sintia Aprilia Stefanie Lim Tania Tiara Devi Rajagukguk Tifa Siti Azzahra Valenchia Valenchia Veronica Veronica Guandinata Vica Anisa Simanjuntak Wisely Theodora Yohana Alya Wijaya Yun Milly Basa Turnip Zulfirman Pakpahan