Pub Date : 2019-09-30DOI: 10.30596/jrab.v19i2.4769
N. Nurwani
{"title":"PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII)","authors":"N. Nurwani","doi":"10.30596/jrab.v19i2.4769","DOIUrl":"https://doi.org/10.30596/jrab.v19i2.4769","url":null,"abstract":"","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90569130","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The presence of Artificial Intelligence (AI) in the disruptive era is considered to be a solution for the inability of the audit to detect fraud and issue an audit opinion. The purpose of this study is to prove the potential of Artificial Intelligence (AI) to detect fraud and issue auditor opinion. This study uses the Theoretical Framework method and uses documentation techniques for previous research and by combining competencies and capabilities between the availability of big data, the use of data mining, Artificial Neural Network and involving the final analysis through the calculation of total irregularities obtained by using Fuzzy. The results of this paper reinforce the potential for the existence of Artificial Intelligence to be able to detect fraud, and publish audit opinions independently. The author hopes to provide a broader picture of the Artificial Intelligence framework to maximize its potential to help auditors detect and issue audit opinions.
{"title":"POTENSI ARTIFICIAL INTELLIGENCE (AI) MENERBITKAN OPINI AUDITOR ?","authors":"Raden Roro Widya Ningtyas Soeprajitno","doi":"10.31093/JRABA.V4I1.142","DOIUrl":"https://doi.org/10.31093/JRABA.V4I1.142","url":null,"abstract":"The presence of Artificial Intelligence (AI) in the disruptive era is considered to be a solution for the inability of the audit to detect fraud and issue an audit opinion. The purpose of this study is to prove the potential of Artificial Intelligence (AI) to detect fraud and issue auditor opinion. This study uses the Theoretical Framework method and uses documentation techniques for previous research and by combining competencies and capabilities between the availability of big data, the use of data mining, Artificial Neural Network and involving the final analysis through the calculation of total irregularities obtained by using Fuzzy. The results of this paper reinforce the potential for the existence of Artificial Intelligence to be able to detect fraud, and publish audit opinions independently. The author hopes to provide a broader picture of the Artificial Intelligence framework to maximize its potential to help auditors detect and issue audit opinions.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43160745","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to find the effect of intellectual capital on the growth of cooperatives in Kupang City. Quantitative method is used in this study while data is taken from the cooperative's financial statement from 2011-2017. The intellectual capital is measured by Value Added Intellectual Coefficient (VAIC) while cooperative growth is measured by natural logarithm of the change in cooperative's total assets. The population in this study is all cooperatives that registered in Dinas Koperasi Kota Kupang, totaled 64 cooperatives and 6 cooperatives chosen as the sample using purposive sampling method. The results showed that Intellectual Capital have significant effect on the growth of cooperatives in Kupang City. The theoritical implication shows that indicators in VAIC can be applied in measuring the cooperatives’ growth. As the practical implication, this study offer insight for the decision maker in order to increase the growth of cooperatives in Kupang City.
本研究旨在探讨知识资本对库邦市合作社成长的影响。本研究采用定量方法，数据取自合作社2011-2017年的财务报表。智力资本以智力增值系数（VAIC）衡量，合作社增长以合作社总资产变化的自然对数衡量。本研究中的人口是在Dinas Koperasi Kota Kupang注册的所有合作社，共有64个合作社和6个合作社采用有目的的抽样方法作为样本。研究结果表明，智力资本对库邦市合作社的成长具有显著影响。理论意义表明，VAIC中的指标可以用于衡量合作社的增长。作为现实意义，本研究为决策者提供了见解，以促进库邦市合作社的发展。
{"title":"PENGARUH MODAL INTELEKTUAL TERHADAP PERTUMBUHAN KOPERASI KOTA KUPANG","authors":"Jems Arison Zachrias, Renya Rosari","doi":"10.31093/JRABA.V4I1.143","DOIUrl":"https://doi.org/10.31093/JRABA.V4I1.143","url":null,"abstract":"The purpose of this study is to find the effect of intellectual capital on the growth of cooperatives in Kupang City. Quantitative method is used in this study while data is taken from the cooperative's financial statement from 2011-2017. The intellectual capital is measured by Value Added Intellectual Coefficient (VAIC) while cooperative growth is measured by natural logarithm of the change in cooperative's total assets. The population in this study is all cooperatives that registered in Dinas Koperasi Kota Kupang, totaled 64 cooperatives and 6 cooperatives chosen as the sample using purposive sampling method. The results showed that Intellectual Capital have significant effect on the growth of cooperatives in Kupang City. The theoritical implication shows that indicators in VAIC can be applied in measuring the cooperatives’ growth. As the practical implication, this study offer insight for the decision maker in order to increase the growth of cooperatives in Kupang City.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44984210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ni Nyoman Ayu Arina, Aldila Dwi Jayanti, Praptini Yulianti
The purpose of this study was to examine the effect of organizational injustice on organization misbehavior carried out by salespeople because working as asalesperson is full of targets with pressure experienced certainly has high potential for misbehavior. Salespeople are required to achieve the target and not infrequently justify any means to meet the target. Some previous studies found that organizational injustice can be a trigger for workers to do misbehavior actions. Then the phenomenon arises, whether someone's reasons justify their misbehavior. This research used moral justification which is a process in which an individual carries out deviant actions but the process of action seems morally justified because it seems to have a noble goal. This research was conducted on 150 sales people at 3 consumer goods companies in Surabaya Indonesia and to test statistics, Smart PLS is used. This research is expected to be an input for policy makers to reducing misbehavior and also contributes to research on organizational misbehavior. Theresults of this study indicate that organizational injustice has a significant effect on organization misbehavior. In addition, moral justification can mediate the influenceof both variable
{"title":"ORGANIZATIONAL JUSTICE DAN ORGANIZATIONAL MISBEHAVIOR PADA TENAGA PENJUALAN","authors":"Ni Nyoman Ayu Arina, Aldila Dwi Jayanti, Praptini Yulianti","doi":"10.31093/JRABA.V4I1.140","DOIUrl":"https://doi.org/10.31093/JRABA.V4I1.140","url":null,"abstract":"The purpose of this study was to examine the effect of organizational injustice on organization misbehavior carried out by salespeople because working as asalesperson is full of targets with pressure experienced certainly has high potential for misbehavior. Salespeople are required to achieve the target and not infrequently justify any means to meet the target. Some previous studies found that organizational injustice can be a trigger for workers to do misbehavior actions. Then the phenomenon arises, whether someone's reasons justify their misbehavior. This research used moral justification which is a process in which an individual carries out deviant actions but the process of action seems morally justified because it seems to have a noble goal. This research was conducted on 150 sales people at 3 consumer goods companies in Surabaya Indonesia and to test statistics, Smart PLS is used. This research is expected to be an input for policy makers to reducing misbehavior and also contributes to research on organizational misbehavior. Theresults of this study indicate that organizational injustice has a significant effect on organization misbehavior. In addition, moral justification can mediate the influenceof both variable","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45205993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research was done in purpose of finding out empirical evidences about theeffects of client importance towards the audit quality, dan the commitment ability of the accounting profession in weakening the influence of client importance on audit quality. The research sample that returned the results of questionnaires is 36 auditors from a total of 65 auditors working in the Public Accounting Firm (KAP) in 2018. The sample selection was done using the purposive sampling method. The data sources used in this study are primary data. Primary data is obtained by using a questionnaire that has been structured in order to collect information from the auditor as the respondent in this study. MRA model analysis was applied to analyze the data. The data analysis support the hypothesis: (1) client importance has negative dan significant effect towards the audit quality, dan (2) commitment of the accounting profession was able to moderate the influence of client importance on audit quality. The results of this study can be used as reference material for KAP leaders in evaluating dan performing more strict supervision on the implementation of professional commitment of auditors when conducting audit process, because the existence of KAP depends on the quality of audits that can affect public trust. Regulators can also make very strict rules dan sanctions related to violations of the accounting code of ethics dan violations of the audit process so that they can cause deterrent effects for the perpetrators dan can be used as learning for other auditors so as not to violate these rules.
{"title":"PERANAN KOMITMEN PROFESI AKUNTAN DALAM MEMODERASI PENGARUH CLIENT IMPORTANCE PADA KUALITAS AUDIT","authors":"Sunitha Devi, L. Dewi, P. E. K. Dewi","doi":"10.31093/JRABA.V4I1.141","DOIUrl":"https://doi.org/10.31093/JRABA.V4I1.141","url":null,"abstract":"This research was done in purpose of finding out empirical evidences about theeffects of client importance towards the audit quality, dan the commitment ability of the accounting profession in weakening the influence of client importance on audit quality. The research sample that returned the results of questionnaires is 36 auditors from a total of 65 auditors working in the Public Accounting Firm (KAP) in 2018. The sample selection was done using the purposive sampling method. The data sources used in this study are primary data. Primary data is obtained by using a questionnaire that has been structured in order to collect information from the auditor as the respondent in this study. MRA model analysis was applied to analyze the data. The data analysis support the hypothesis: (1) client importance has negative dan significant effect towards the audit quality, dan (2) commitment of the accounting profession was able to moderate the influence of client importance on audit quality. The results of this study can be used as reference material for KAP leaders in evaluating dan performing more strict supervision on the implementation of professional commitment of auditors when conducting audit process, because the existence of KAP depends on the quality of audits that can affect public trust. Regulators can also make very strict rules dan sanctions related to violations of the accounting code of ethics dan violations of the audit process so that they can cause deterrent effects for the perpetrators dan can be used as learning for other auditors so as not to violate these rules.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48439955","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Komang Adi Kurniawan Saputra, A. A. K. Jayawarsa, Putu Budi Anggiriawan
The aim of this research is to examine the factors influencing the original income level of the villages by taking the research location in the villages managing the village fund in Buleleng-Bali Regency. Total number of 129 villages. The number of samples used in this study is equal to the number of population, The sampling technique in this study was total sampling. Meanwhile, to test the hypothesis using multiple linear regression with OLS model (Ordinary Least Square). The results obtained in this study indicate that Local Government Support, Optimalization of Village Asset Utilization and Professionalism of Village Asset Management have a significant effect on original income of the village. The contribution of this theoretical research is to contribute theoretical enrichment that underlies the increase of village original income and its practical contribution, this research can be one of reference for village apparatus, village counselor, and local government in making policy related to asset management or village property
{"title":"DUKUNGAN PEMERINTAH DAERAH, OPTIMALISASI ASSET DAN PROFESIONALISME UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD)","authors":"Komang Adi Kurniawan Saputra, A. A. K. Jayawarsa, Putu Budi Anggiriawan","doi":"10.31093/JRABA.V4I1.145","DOIUrl":"https://doi.org/10.31093/JRABA.V4I1.145","url":null,"abstract":"The aim of this research is to examine the factors influencing the original income level of the villages by taking the research location in the villages managing the village fund in Buleleng-Bali Regency. Total number of 129 villages. The number of samples used in this study is equal to the number of population, The sampling technique in this study was total sampling. Meanwhile, to test the hypothesis using multiple linear regression with OLS model (Ordinary Least Square). The results obtained in this study indicate that Local Government Support, Optimalization of Village Asset Utilization and Professionalism of Village Asset Management have a significant effect on original income of the village. The contribution of this theoretical research is to contribute theoretical enrichment that underlies the increase of village original income and its practical contribution, this research can be one of reference for village apparatus, village counselor, and local government in making policy related to asset management or village property","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45545755","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-03-29DOI: 10.30596/JRAB.V19I1.3341
Gresia Leonita
Penelitian ini bertujuan mengetahui kinerja PT Perkebunan Nusantara IV Medan periode tahun 2011 sampai dengan tahun 2015 dan faktor-faktor apa saja yang mempengaruhi penurunan laba perusahaan. Jenis data dalam penelitian ini adalah data sekunder. Data yang digunakan adalah laporan keuangan tahun 2011 sampai dengan tahun 2015. Teknik analisis data menggunakan analisis trend. Hasil penelitian menunjukkan aset lancar, penjualan, dan laba bersih cenderung menurun, sementara aset tidak lancar, kewajiban jangka pendek, kewajiban jangka panjang, ekuitas, harga pokok penjualan, beban usaha, dan beban bunga cenderung meningkat.
{"title":"PENILAIAN KINERJA KEUANGAN (STUDI KASUS PADA PT PERKEBUNAN NUSANTARA IV MEDAN)","authors":"Gresia Leonita","doi":"10.30596/JRAB.V19I1.3341","DOIUrl":"https://doi.org/10.30596/JRAB.V19I1.3341","url":null,"abstract":"Penelitian ini bertujuan mengetahui kinerja PT Perkebunan Nusantara IV Medan periode tahun 2011 sampai dengan tahun 2015 dan faktor-faktor apa saja yang mempengaruhi penurunan laba perusahaan. Jenis data dalam penelitian ini adalah data sekunder. Data yang digunakan adalah laporan keuangan tahun 2011 sampai dengan tahun 2015. Teknik analisis data menggunakan analisis trend. Hasil penelitian menunjukkan aset lancar, penjualan, dan laba bersih cenderung menurun, sementara aset tidak lancar, kewajiban jangka pendek, kewajiban jangka panjang, ekuitas, harga pokok penjualan, beban usaha, dan beban bunga cenderung meningkat.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77950595","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-03-29DOI: 10.30596/JRAB.V19I1.3342
Suhirman Madjid, Sofia Sofia
Kebijakan Tax Amnesty diharapkan dapat menarik kembali harta WNI yang berada di luar wilayah NKRI. Terdapat indikator yang dipengaruhi dengan adanya Tax Amnesty diantaranya penerimaan pajak dan potensi perluasan basis data pajak, potensi perluasan basis pajak didalamnya terdiri dari jumlah kepatuhan wajib pajak dan jumlah harta yang diungkap dan/atau dialihkan. Penelitian ini bertujuan untuk menganalisis secara diskriptif pengaruh penerapan Tax Amnesty sebagai salah satu instrumen yang digunakan pemerintah dalam upaya meningkatkan penerimaan pajak serta mengetahui potensi perluasan basis data pajak sebagai dampak dari pengaruh penerapan Tax Amnesty. Hasil penelitian ini menunjukkan bahwa realisasi penerimaan pajak setelah diterapkan kebijakan Tax Amnesty belum menunjukkan hasil yang baik, meskipun realisasi penerimaan pajak mengalami peningkat akan tetapi belum dapat mencapai target dari yang telah ditentukan Dalam APBN-P, sedangkan dalam hal kepatuhan wajib pajak dan jumlah harta, Tax Amnesty berpengaruh sangat signifikan, seperti jumlah harta yang dilaporkan telah melewati target yang telah ditentukan, akan tetapi pencapaian target tersebut tidak sesuai dengan tujuan utama diberlakukannya Tax Amensty.
{"title":"PENGARUH PENERAPAN TAX AMENSTY TERHADAP PENERIMAAN PAJAK","authors":"Suhirman Madjid, Sofia Sofia","doi":"10.30596/JRAB.V19I1.3342","DOIUrl":"https://doi.org/10.30596/JRAB.V19I1.3342","url":null,"abstract":"Kebijakan Tax Amnesty diharapkan dapat menarik kembali harta WNI yang berada di luar wilayah NKRI. Terdapat indikator yang dipengaruhi dengan adanya Tax Amnesty diantaranya penerimaan pajak dan potensi perluasan basis data pajak, potensi perluasan basis pajak didalamnya terdiri dari jumlah kepatuhan wajib pajak dan jumlah harta yang diungkap dan/atau dialihkan. Penelitian ini bertujuan untuk menganalisis secara diskriptif pengaruh penerapan Tax Amnesty sebagai salah satu instrumen yang digunakan pemerintah dalam upaya meningkatkan penerimaan pajak serta mengetahui potensi perluasan basis data pajak sebagai dampak dari pengaruh penerapan Tax Amnesty. Hasil penelitian ini menunjukkan bahwa realisasi penerimaan pajak setelah diterapkan kebijakan Tax Amnesty belum menunjukkan hasil yang baik, meskipun realisasi penerimaan pajak mengalami peningkat akan tetapi belum dapat mencapai target dari yang telah ditentukan Dalam APBN-P, sedangkan dalam hal kepatuhan wajib pajak dan jumlah harta, Tax Amnesty berpengaruh sangat signifikan, seperti jumlah harta yang dilaporkan telah melewati target yang telah ditentukan, akan tetapi pencapaian target tersebut tidak sesuai dengan tujuan utama diberlakukannya Tax Amensty.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79328661","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-03-29DOI: 10.30596/JRAB.V19I1.3343
Haervi Yunira, Dita Syah Wija
Penelitian yang dilakukan penulis bertujuan untuk mengetahui dan mendeskripsikan tentang perputaran piutang, perputaran persediaan dalam meningkatkan profitabilitas pada PT. Alam Terang Mandiri, dan untuk mengetahui dan menganalisis faktor penyebab penurunan perputaran piutang dan perputara persediaan dan profitabilitas pada PT. Alam Terang Mandiri. Jenis penelitian bersifat deskritif, dengan obyek penelitian adalah sisi keuangan PT. Alam Terang Mandiri. Dimana pada penelitian dalam menganalisis perputaran piutang dan perputaran persediaan dalam meningkatkan profitabilitas yang diukur menggunakan return on equity dan return on investment. Hasil penelitian menunjukkan bahwa penurun perputaran piutang yang disebabkan karena jumlah piutang perusahaan yang mengalami peningkatan, sedangkan persediaan yang mengalami peningkatan juga terjadi dikarenakan meningkatnya dana yang tertanam dalam persediaan perusahaan sehingga menyebabkan penjualan perusahaan mengalami penurunan. Begitu juga untuk profitabilitas yang diukur dengan return on equity dan return on investment mengalami penurunan terjadi dikarenakan keuntungan perusahaan ditahun 2014 mengalami penurunan.
作者的研究旨在了解和描述债务的周转率、增加欧元光公司盈利能力的存货的周转率、了解和分析导致欧元区经营权和盈利能力下降的因素。这是一种桌面研究，研究对象是PT. nature ' s own finance。这是一项研究，旨在分析应收账款的周转和存货的周转，利用股本和投资回报来提高可衡量的盈利能力。研究结果表明，由于企业应收账款增加而导致的应收账款下降，而公司股票中积压的资金增加也导致企业销售下降。以股本回报率和投资回报为衡量的盈利能力也因2014年公司利润下降而有所下降。
{"title":"ANALISIS PIUTANG DAN PERSEDIAAN DALAM MENINGKATKAN PROFITABILITAS","authors":"Haervi Yunira, Dita Syah Wija","doi":"10.30596/JRAB.V19I1.3343","DOIUrl":"https://doi.org/10.30596/JRAB.V19I1.3343","url":null,"abstract":"Penelitian yang dilakukan penulis bertujuan untuk mengetahui dan mendeskripsikan tentang perputaran piutang, perputaran persediaan dalam meningkatkan profitabilitas pada PT. Alam Terang Mandiri, dan untuk mengetahui dan menganalisis faktor penyebab penurunan perputaran piutang dan perputara persediaan dan profitabilitas pada PT. Alam Terang Mandiri. Jenis penelitian bersifat deskritif, dengan obyek penelitian adalah sisi keuangan PT. Alam Terang Mandiri. Dimana pada penelitian dalam menganalisis perputaran piutang dan perputaran persediaan dalam meningkatkan profitabilitas yang diukur menggunakan return on equity dan return on investment. Hasil penelitian menunjukkan bahwa penurun perputaran piutang yang disebabkan karena jumlah piutang perusahaan yang mengalami peningkatan, sedangkan persediaan yang mengalami peningkatan juga terjadi dikarenakan meningkatnya dana yang tertanam dalam persediaan perusahaan sehingga menyebabkan penjualan perusahaan mengalami penurunan. Begitu juga untuk profitabilitas yang diukur dengan return on equity dan return on investment mengalami penurunan terjadi dikarenakan keuntungan perusahaan ditahun 2014 mengalami penurunan.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":"56 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86298699","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-03-29DOI: 10.30596/jrab.v19i1.3340
Nasrul Kahfi Lubis, Tuti Meutia
Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh keahlian audit terhadap kualitas audit pada Pemerintah Kabupaten Samosir; untuk menguji dan menganalisis pengaruh kompleksitas tugas terhadap kualitas audit pada Pemerintah Kabupaten Samosir; untuk menguji dan menganalisis pengaruh etika profesi terhadap kualitas audit pada Pemerintah Kabupaten Samosir; untuk menguji dan menganalisis pengaruh secara simultan keahlian audit, kompleksitas tugas, dan etika profesi terhadap kualitas audit pada Pemerintah Kabupaten Samosir. Hasil penelitian ini membuktikan bahwa keahlian audit (sig 0,015 0,05) berpengaruh tidak signifikan secara parsial terhadap kualitas audit di Inspektorat Kabupaten Samosir. Adapun keahlian audit, kompleksitas tugas dan etika profesi berpengaruh secara simultan terhadap kualitas audit di Inspektorat Kabupaten Samosir (sig 0,002 < 0,05). Keahlian audit dan etika profesi berpengaruh signifikan secara parsial terhadap kualitas audit di Inspektorat Kabupaten Samosir, sedangkan berpengaruh tidak signifikan secara parsial terhadap kualitas audit di Inspektorat Kabupaten Samosir. Secara simultan keahlian audit, kompleksitas tugas dan etika profesi berpengaruh terhadap kualitas audit di Inspektorat Kabupaten Samosir.
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