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PENGARUH UTANG TERHADAP LABA BERSIH PT INDOCEMENT TUNGGAL PRAKASA TBK TAHUN 2021 Nurdin Zaelani Apdau; Riko Sutriyadi; Nasril Nasril
JURNAL LENTERA AKUNTANSI Vol 6, No 2 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v6i2.564

With the rapid growth of the present day, every company is required to be able to compete with other companies in establishing the development and the existing rates. The company's growth and progress are determined in how it achieves its ultimate goal of achieving its established profit. In this case debt isa source of funds to continue production and achieve the company's goals. The thesis marked "the effects of debt on net profit PT Indocement Tunggal Prakasa Tbk. And the study commissioned to know how debt affects a partial and large net profit PT Indocement Tunggal Prakasa Tbk registered to the Indonesia Stock Exchange. The method used in this study is with a quantitative approach with secondary data as a source of data obtained from the official site of the Indonesian exchange. The technique used was a classic analysis of assumptions, a simple hypothetical and regression analysis with the help of SPSS software. Based on a study conducted by t or partial by the SPSS it is concluded that debt has a negative effect on net profit.Keywords: net profit, debt, Indocement Tunggal Prakasa

PENGARUH PROFESIONALISME AUDITOR INTERNAL TERHADAP TINDAKAN KECURANGAN PADA USP SWAMITRA BUKOPIN DI JAKARTA Riko Sutriyadi; Elvin Shelly Joe
JURNAL LENTERA AKUNTANSI Vol 6, No 2 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v6i2.576

This study aims to find out how the Effect of Internal Auditor Professionalism on Fraudulent Actions. Internal auditors as people who carry out internal auditing activities, have an obligation to assist management in preventing fraudulent acts, through reviews of the effectiveness of internal controls and providing suggestions for improvement. Professionalism is a measure used to see how well a person carries out his work or profession. Good experience will produce better knowledge than those who do not have sufficient knowledge of the task. The data used in this study were obtained from a questionnaire created by the researcher and filled out by the Internal Auditor of USP Swamitra Bukopin in Jakarta. USP Swamitra Bukopin is a Savings and Loan Unit from the cooperation between the Cooperative and PT Bank Bukopin, Tbk. Based on the results of data analysis that has been carried out by the author at the USP Swamitra Bukopin in Jakarta, regarding the Effect of Internal Auditor Professionalism on Fraud, the authors can conclude that there is a significant positive effect between the X variables on Y, because the value of t-count > t-table (4,878 > 2,069). So that there is an influence between the X variable on Y, or in other words Ho accepts and Ha is rejected. Based on research conducted at USP Swamitra Bukopin in Jakarta, it can be concluded that the professionalism of internal auditors has a significant effect on fraud. Based on the calculation of the regression test, it can be seen that the coefficient of determination (R2) is 0.509 or 50.9%, which means that the contribution of the professionalism of the internal auditors to fraud at the USP Swamitra Bukopin in Jakarta is strong. While the remaining 0.491 or 49.1% is influenced by other factors that are not taken into account in this study.Keywords : Profesionalisme Auditor Internal dan Tindakan Kecurangan

PENGARUH INFLASI, INDONESIAN GOVERMENT BOND/SUN YIELD, KURS DOLLAR, PERTUMBUHAN GDP TERHADAP INDEKS LQ45: DENGAN INDEKS IHSG SEBAGAI VARIABEL INTERVENING DI BURSA EFEK INDONESIA (Study empiris di Bursa Efek Indonesia tahun 2011 – 2016) Riko Sutriyadi
JURNAL LENTERA AKUNTANSI Vol 4, No 2 (2019): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

This study aims to analyze the effect of inflation, Indonesian government bond / SUN yield, dollar exchange rate, GDP growth on the LQ45 index, with the IHSG index as an intervening variable on the Indonesia Stock Exchange (Empirical Study on the Indonesia Stock Exchange in 2011-2016). This study uses purposive sampling with weekly data (week to week) for 5 years starting from January 2011 to January 2016 and obtained a population of 263 weeks. The statistical method used in this study is inferential statistics that is multiple linear regression analysis with time series data that is processed using Eviews 7 software. The results showed that partially the inflation variable had a negative and significant effect on the LQ45 index, The Indonesian Government Bond / SUN yield had a positive and significant effect on the LQ45 index, the dollar exchange rate had a positive and significant effect on the LQ45 index, GDP growth had a positive and significant effect on the index LQ45. Inflation variable has a negative and significant effect on the JCI index, The Indonesian Government Bond / SUN yield has a positive and significant effect on the JCI index, the dollar exchange rate has a positive and significant effect on the JCI index, GDP growth has a positive and significant effect on the JCI index, LQ45 Index has a positive effect and significant on the JCI index and simultaneously intervening variables, namely inflation, The Indonesian Government Bond / SUN yield, dollar exchange rate, GDP growth and LQ45 index have a significant effect on the index index JCI. The conclusion from the results of this study is that there is no significant effect on the research gap proposed by the author.Keywords: inflation, SUN yield, GDP, LQ45 index, IHSG index.

PENGARUH ROA, ROE, EPS DAN NPM TERHADAP HARGA SAHAM INDEKS LQ45 TAHUN 2018-2022 Riko Sutriyadi
JURNAL LENTERA AKUNTANSI Vol 8, No 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.864

The capital market in Indonesia has a big role for the country's economy, with the capital market (capital market). Investors as parties who have excess funds can invest their funds in various securities in the hope of obtaining returns. Accurate stock valuation can minimize risk considering stock investment in the capital market is a high-risk type of investment. The share price can change at any time depending on the amount of supply and demand by investors for these shares. Factors that can affect the ups and downs of a company's stock price are internal factors and external factors of the company. This study uses the company's internal factors which are reflected in the company's financial statements. The company's internal factors used are financial ratios such as profitability ratios proxied by Return on Assets (ROA) and Net Profit Margin (NPM), Return on Equity (ROE) and market ratios proxied by Earning Per Share (EPS). This study shows that Return on Assets (ROA) and Return on Equity (ROE) partially have no significant effect on stock prices in the LQ45 Index and Earnings per Share (EPS) and Net Profit Margin (NPM) partially have an effect on significant effect on stock prices on the LQ45 index and ROA, ROE, EPS and NPM simultaneously have an effect on stock prices on the LQ45 index marked by an influence of 45.6%.Keywords: ROA, ROE, EPS, NPM

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