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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Mantik Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Arie Pratania
Universitas Prima Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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The Influence of Audit Quality, Public Accountant Firm Reputation, Audit Committee and Return On Assets Against Going Concern Audit Opinions in Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange in 2015 - 2019 Arie Pratania; Darwin; Elvina; Felicia
Jurnal Mantik Vol. 5 No. 1 (2021): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol5.2021.1330.pp238-245

Abstract

The purpose of this research is to determine the effect of audit quality, reputation of public accounting firms, audit committee and return on assets on going concern audit opinion in consumer goods sector companies. This research uses associative research methods and this research approach uses quantitative methods. The sample of this research is consumer goods sector companies listed on the Indonesian stock exchange in 2015 - 2019. Data collection is used by collecting literature reviews and documentation. This analysis uses a multivariant analysis technique using logistic regression where the independent variable is a combination of metric and non-metric. The results of this study indicate that the quality of the audit, the reputation of the public accounting firm, and the audit committee have no effect on going concern audit opinion on consumer goods sector companies listed on the Indonesian stock exchange in 2015 - 2019.
Pengaruh Kualitas Auditor, Audit Tenure, Umur Perusahaan Dan Reputasi Kap Terhadap Ketepatan Waktu Publikasi Pada Perusahaan Manufaktur Sektor Pangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020 Vicky Angelia; Angeline Carolina; Cynthia Cynthia; Arie Pratania
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4615

Abstract

This study aims to determine and analyze the effect of auditor quality, audit tenure, company age and KAP reputation on the timeliness of publication in food sector manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. The research approach used is a quantitative approach. The sampling method is purposive sampling, a sample of 17 food manufacturing companies listed on the Indonesia Stock Exchange multiplied by 3 years in the study period. The results of the study using multiple linear regression show that auditor quality, audit tenure, company age and KAP reputation have a significant simultaneous effect on the timeliness of publications in food sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Auditor quality has a significant partial effect on the timeliness of publications in food sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Audit tenure has a significant partial effect on the timeliness of publications in food sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Company age does not partially affect the timeliness of publications in food sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. KAP reputation does not partially affect the timeliness of publications in food sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Keywords: auditor quality, audit tenure, company age, KAP reputation and timeliness of publication.
Bimbingan Pelaporan Keuangan UMKM Desa Paluhmanan Arie pratania; Tetty Tiurma Uli Sipahutar; Benny Rojeston Marnaek Nainggolan
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.1 Desember (2022): SPECIAL ISSUE
Publisher : Sistem Informasi dan Teknologi (Sisfokomtek)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.61 KB)

Abstract

Paluh Manan merupakan salah satu desa yang ada di kecamatan Hamparan Perak, Kabupaten Deli Serdang, provinsi Sumatra Utara, Indonesia.Mayoritas mata pencarian masyarakat di desa ini adalah sebagai nelayan, budi daya ikan tambak dan juga perkebunan kelapa sawit. Selain itu banyak di jumpai pengrajin atap yang dibuat dari daun nipah. Untuk itu disini kami lihat banyak potensi untuk beberapa aktivitas mereka yang menghasilkan sebuah produk sehingga mereka akan menjadi pelaku UMKM.Maka dari itu tujuan pengabdian ini adalah membantu meningkatkan kemampuan para pelaku UMKM untuk memasarkan produk dengan berbasis digital marketing dan melakukan pembukuan yang sederhana dan mudah dimengerti. Metode yang digunakan dalam pelaksanaan pengabdian pada masyarakat di Desa Paluhmanan ini yaitu metode pendekatan dengan melakukan sosialisasi serta pendampingan dengan pendampingan penggunaan social media serta membuat pembukuan laporan keuangan sederhana k.Hasil dari kegiatan yang dilakukan adalah pelaku usaha menyatakan bahwa mengimplementasikan pembukuan pada usaha memberikan efek positif dan sangat penting untuk digunakan bagi usaha agar dapat mengetahui cara menghitung laba atau rugi usaha dan mengukur kemampuan bisnis usaha
Co-Authors Angeline Carolina Benny Rojeston Marnaek Nainggolan Cynthia Cynthia Darwin Elvina Felicia Tetty Tiurma Uli Sipahutar Vicky Angelia