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Edisah Putra
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Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Published by Universitas Muhammadiyah Sumatera Utara
ISSN : 26232596     EISSN : 26232596     DOI : https://doi.org/10.30596/jakk.v3i1.5700
Core Subject : Economy,
Economics, Econometrics & Finance
JAKK | Jurnal Akuntansi dan Keuangan Kontemporer adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara. JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, akuntansi manajemen, akuntansi syariah, akuntansi sektor publik, audit, sistem informasi akuntansi, dan akuntansi perpajakan.
Arjuna Subject : Umum - Umum
Articles 5 Documents
 1 
Search results for , issue "Vol 3, No 2 (2020): Juni 2020 - Oktober 2020" : 5 Documents clear
Pengaruh Kompetensi, Integritas, dan Pengalaman Auditor Terhadap Kualitas Audit Pada Kantor Inspektorat Aceh Tenggara Kutacane Yunita Althin Natanael
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 3, No 2 (2020): Juni 2020 - Oktober 2020
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v3i2.7538

Abstract

This study aims to determine and analyze the effect of competence on audit quality at the Southeast Aceh Inspectorate Office. to determine and analyze the influence of integrity on audit quality at the Southeast Aceh Inspectorate Office. To find out and analyze the influence of competence, integrity, and experience on audit quality at the Southeast Aceh Inspectorate Office. The research approach is quantitative associative research. In this study, the data analysis technique used was multiple linear regression analysis with the help of SPSS 15 software. Before analyzing the data, for the purposes of analyzing the data, the classical assumption test was first performed. Based on the results of the study, partially there is no effect of competence on audit quality at the Southeast Aceh Inspectorate Office, Partially there is the effect of integrity and experience on audit quality at the Southeast Aceh Inspectorate Office, then simultaneously there is the effect of competence, integrity, and experience on audit quality at the Office Southeast Aceh Inspectorate
Pengaruh Arus Kas Operasi Dan Laba Akuntansi Terhadap Return Saham Pada Perusahaan Manufaktur Sub Sektor Kontruksi Bangunan Desi Aramana
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 3, No 2 (2020): Juni 2020 - Oktober 2020
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v3i2.7552

Abstract

In the globalization era, the capital market plays an important role for the economic progress of a country. The building construction industri is one sektor that attracts investor’s attention where the facts show that this sektor is very promising. This study aims to determine the effect of operating cash flow and accouting profit on stock return in a building construction industry manufacturing company listed on the Indonesian stock exchange. The research sample is a company in the bulding construction industry sector which was recorded in 2014-2018, which amounted to 6 companies. The method of analysis in this study uses purposive sampling. The resultsof the study show that operating cash flows have a significant effect on stock returns, while a accounting profits do not effect stock returns. The results indicate that operating cash flows have an impact on the stock market, especially influencing the return of funds invested in the building construction industry.
Determinan Return on Asset Pada Perusahaan Subsektor Pertambangan Batubara Yang Terdaftar di Bursa Efek Indonesia Edisah Putra Nainggolan
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 3, No 2 (2020): Juni 2020 - Oktober 2020
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v3i2.9460

Abstract

This study aims to determine the determinants of Return on Assets in mining sector companies listed on the Indonesian stock exchange. The factors that become the object of research are the Current Ratio, Debt to Equity Ratio and Asset Structure. The research approach uses an associative approach. The sampling criteria used purposive sampling technique, namely the determination of the sample with certain criteria, so that of the 21 companies that became the population there were only 9 companies that could be sampled in the Coal Mining companies listed on the Indonesia Stock Exchange. Data collection techniques using documentation studies. The data analysis technique used multiple linear regression, regression requirements test (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test), hypothesis testing (t test and F test) and the coefficient of determination (R-square). Processing data in this study using SPSS Software (Statistical Product and Service Solution) 16 for Windows. The results of the study prove that partially Current Ratio has a significant effect on Return On Assets, Debt to Equity Ratio has a significant effect on Return On Assets, and Asset Structure has a significant effect on Return On Assets. Meanwhile, simultaneously Current Ratio, Debt to Equity Ratio and Asset Structure have a significant effect on Return On Assets
Analisis Modal Kerja Dalam Meningkatkan Profitabilitas Pada PT. Kereta Api Indonesia DIVRE I Sumut Ikhsan Abdullah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 3, No 2 (2020): Juni 2020 - Oktober 2020
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v3i2.9461

Abstract

This study aims to determine and analyze how the net working capital at PT. Kereta Api Indonesia DIVRE I Sumut Tbk, in increasing profitability at PT. Kereta Api Indonesia DIVRE I Sumut Tbk, This research was conducted using a descriptive research method with the variables used are working capital using net working capital and profitability using Return on Investment (ROI) and Return on Equity (ROE). This research was conducted at PT. Kereta Api Indonesia DIVRE I Sumut Tbk using quantitative data types and research data sources, namely secondary data in the form of financial statements of PT. Kereta Api Indonesia DIVRE I North Sumatra Tbk. While the data collection techniques through documentation. Based on the research results net working capital of PT. Kereta Api Indonesia DIVRE I Sumut Tbk experienced a decrease due to the increase in current assets not proportional to the increase in current liabilities in the form of trade payables, bank loans and other financial institutions, advances from employers, unearned income, accrued expenses, bonds payable, debt retention , sukuk payables and other short-term liabilities while the factor is because long-term debt has matured so that it becomes short-term debt. This is the cause of disruption to the profitability of PT. Kereta Api Indonesia DIVRE I Sumut Tbk, namely the decline in profit after tax due to cost of revenue, joint venture profits, operating expenses, finance expenses, and income tax expenses increased, while the fact was that interest on bank loans and income taxes increased drastically
Pengaruh Corporate Social Responsibility dan Good Corporate Governance Terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Kimia yang Terdaftar Di Bursa Efek Indonesia Muhammad Basri
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 3, No 2 (2020): Juni 2020 - Oktober 2020
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v3i2.8626

Abstract

This study aims to analyze and determine the effect of Corporate Social Responsibility and Good Corporate Governance on the value of the Chemical Sub-sector companies listed on the Indonesia Stock Exchange (IDX). Good Corporate Governance in this study is measured by looking at the independence of the board of commissioners and institutional ownership. This research uses the associative approach method. The population used in this study were 10 Sub-Sector Chemical companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. While the sample taken as many as 6 companies using purposive sampling To obtain the data needed in this study, the data analysis technique in this study used multiple linear regression, which previously tested the classical assumption. The results of this study partially show that corporate social responsibility has a significant effect on firm value. Independent board of commissioners has an effect on firm value. institutional ownership has an effect on firm value. Simultaneously, corporate social responsibility, independent board of commissioners and institutional ownership have a joint effect on company value

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