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All Journal Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen CEBONG Journal Sustainable : Jurnal Akuntansi Journal of Governance, Taxation, and Auditing Media Ilmiah Akuntansi Journal of Political And Legal Sovereignty Journal of Entrepreneurial and Business Diversity
Padlah Riyadi
Faculty Of Economics And Business, Lambung Mangkurat University
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Media Ilmiah Akuntansi

 1 
Profitabilitas, Leverage, Ukuran Perusahaan, dan Kinerja Lingkungan yang dimoderasi Profil Perusahaan pada Pengungkapan CSR Padlah Riyadi; Novita W. Respati; Ayu Octaviani
Media Ilmiah Akuntansi Vol. 9 No. 2 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.064 KB)

Abstract

This study aims to determine and analyze the effect of profitability, leverage, firm size and environmental performance moderated by company profile variable on the CSR disclosures of companies listed on the IDX in 2014-2019. Based on purposive sampling, there were 12 companies according to the research criteria multiplied by the number of 6 years of observation, 72 data were processed and analyzed using multiple linear regression. Partial testing shows that only leverage significantly effects CSR disclosure, while profitability, firm size, enviromental performance and company profile do not significantly effect CSR Disclosure. From direct testing, it was found that there was no relationship between the company profile and CSR disclosure so that the moderation test did not continue.
The Effect of Clarity on Budget Targets and Reporting Systems on Performance Accountability with Internal Controls as Intervening Variables in the SKPD of the Kotabaru Regency Government Sanusi Sanusi; Padlah Riyadi
Media Ilmiah Akuntansi Vol. 10 No. 1 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (682.687 KB) | DOI: 10.34208/mia.v10i1.18

Abstract

This study aims to examine the clarity of budget targets and reporting systems that affect performance accountability. This study also examines whether the internal control system mediates the effect of the clarity of budget targets and the reporting system. This study is of the type of associative causality and is carried out through a survey method by distributing questionnaires to the compilers of the performance accountability report of government agencies in Kotabaru. The population of this study was all SKPD in the Kotabaru Regency Government, totaling 30 SKPD consisting of 82 sample respondents. This study uses descriptive statistical analysis and partial least squares (SEM-PLS) analysis. Analysis powered by Smart-PLS 3.0. The results of this study show that the clarity of budget targets and internal controls affect the performance accountability of government agencies, while the reporting system does not affect performance accountability. Clarity of budget targets, and reporting systems affect internal control. Internal control as an interverning variable can affect the clarity of budget objectives and reporting systems on performance accountability.
Pengaruh Current Ratio, Debt to Equity Ratio, dan Rasio Profitabilitas terhadap Harga Pasar Saham LQ45 Muhammad Irfani Faisal; Padlah Riyadi
Media Ilmiah Akuntansi Vol. 10 No. 2 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.408 KB) | DOI: 10.34208/mia.v10i2.23

Abstract

The purpose of this research was to determine the influences of Current Ratio, Debt to Equity Ratio, Return on Equity, and Earnings per Share to stock market price in the LQ45 Companies. The sample used in this study is LQ45 index of companies listed on the Indonesia Stock Exchange period 2020 to 2022. The method of sample selection in this research using purposive sampling method. The number of companies sample in this study is 20 companies with the observation period of three years, so that the selected of 60 observation. The data used in this research is secondary data. Data analysis technique used is multiple linear regression analysis. The test results indicate that Return on Equity and Earnings per Share have a significant influence on stock market price, while the Current Ratio and Debt to Equity Ratio have not significant influence on stock market price in LQ45 index of companies listed on the Indonesia Stock Exchange.
Kompetensi Keahlian, Pengalaman, Skeptisme Profesional Auditor, dan Situasi Audit terhadap Relevansi Pemberian Opini Audit atas Laporan Keuangan Entitas Erllycha Novian Nur; Padlah Riyadi
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.28

Abstract

This research is to examine and provide empirical evidence that the factor of expertise, experience, professional skepticism auditors and audit situation has no effect or no relevance to the provision of audit opinion on the financial statements of the entity. This research was conducted by using the sampling method is purposive sampling, with the type of quantitative research. Data was analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, professional skepticism auditors and audit situations affect the relevance of the provision of audit opinion on the financial statements entitatas either partially or simultaneously. Hypothesis testing results show that the experience and professional skepticism auditors partially or simultaneously positive effect on relevensi granting audit opinion on the financial statements of the entity, where as the expertise and audit situation does not affect the relevance of the provision of audit opinion on the financial statements of the entity.
Co-Authors Ayu Octaviani Ayu Oktaviani Erllycha Novian Nur Erllycha Novian NUR Muhammad Irfani Faisal Novita W Respati Novita W. Respati Nurdin NURDIN Sanusi SANUSI Sanusi Sanusi Sanusi Sanusi