Pengaruh Profesionalisme, Kompetensi, Independensi, dan Moral Reasoning terhadap Kualitas Audit pada Kantor Akuntan Publik (KAP) di Kota Medan

The auditor has a duty to assist or provide information about the objectives required by each shareholder, and other shareholders. The functions and duties of auditors such as tax audits, audits and financial statement analysis, the opinion of a qualified auditor can be useful for users. In the financial statements produce audited accountants can be accounted for by users as a basis for making a decision. The auditor must produce audited financial statements that can be trusted by users as a decision making decision. The population in this study includes all auditors who work in 33 Public Accounting Firms (KAP) in Medan City. The sample is 23 Public Accounting Firms (KAP) in Medan City with a sample of 62 accountants. The results of this study are professionalism that affects the quality of audits at the Public Accounting Firm (KAP) in Medan City. Competence affects the quality of audits at the Public Accounting Firm (KAP) in Medan City. Independence does not affect the quality of audits at the Public Accounting Firm (KAP) in Medan City. Moral reasoning does not affect the quality of audits at the Public Accounting Firm (KAP) in Medan City. Keyword : Professionalism, Competence, Independence, Moral Reasoning, Audit Qualit

Leverage, Ukuran Perusahaan, Gross Profit Margin, dan Current Ratio terhadap Harga Saham pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi

This study aims to determine the effect of variable leverage, firm size, gross profit margin, and current ratio on stock prices. This research method is descriptive quantitative. The population of this study obtained 54 companies selected using purposive sampling through certain criteria as many as 24 companies multiplied by five years to 120. Data analysis used multiple linear analysis using F test, T test, and coefficient of determination. The results showed that the value of Fcount> Ftable was 9.727> 2.45. The results of the T test show, a) the leverage variable has a value of tcount < ttable, namely 0.535 <f1.65810; b) the DER variable has a value of tcount < t table that is 0.078 < 1.65810 with a significant level of 0.938> 0.05; c) the GPM variable has tcount> ttable that is 5,955>1,65810. In conclusion, partially shows that gross profit margin has a significant effect on stock price audits. Meanwhile, leverage, firm size, and current ratio have no significant effect on stock prices and firm age. Simultaneously shows that leverage, company size, gross profit margin and current ratio have an effect on stock prices.  Keywords: Current Ratio, Gross Profit Margin, Stock Price, Leverage, Company Siz

Pengaruh Struktur Modal, Net Profit Margin (NPM) dan Ukuran Perusahaan terhadap Kebijakan Dividen pada Perusahaan Sub Sektor Consumer Goods yang terdaftar di Bursa Efek Indonesia Periode 2011-2015

The objective of the research was to examine and analyze the influence of capital structure, net profit margin and company size on dividend policy in consumer goods sub-sector companies listed in the Indonesia Stock Exchange period 2011-2015. The research used descriptive research methode. The population was 40 companies in the consumer goods sub-sector listed in the Indonesia Stock Exchange for the period 2011 – 2015, and 17 of them were used as the samples, taken by using purposive sampling technique. The data were analyzed by using multiple linear regression using SPSS. The results of the research showed that the variables of Capital Structure, Net Profit Margin and Company Size simultaneously had influence on Dividend Policy. Partially, Capital Structure had insignificant influence on Dividend Policy, Net Profit Margin had positive and significant influence on Dividend Policy and Company Size had positive and significant influence on Dividend Policy

Pengaruh Perputaran Total Aset, Likuiditas, Modal kerja, dan Solvabilitas Terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdapat di Bursa Efek Indonesia Periode 2016-2020

This research aims to analyze the effect of Total Asset Turnover, Liquidity, Working Capital, and Solvency on Profitability in Manufacturing Companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The method that researcher used in this study is associative quantitative method. The population of this study were 193 manufacturing companies and a sample of 79 data was obtained through purposive sampling with data consisting of 5 years. The results showed that Total Asset Turnover, Liquidity, and Working Capital have significant effect on Profitability in Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2020. While Solvency has no effect on Profitability in Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2020. Keywords : Total Asset Turnover, Liquidity, Working Capital, Solvency, Profitabilit

Pengaruh Current Ratio, Total Asset Turnover, Debt To Equity Ratio, Net Profit Margin Terhadap Roa Pada Perusahaan Property & Real Estate Yang Terdaftar Di BEI Tahun 2019 - 2021

The study aims to determine the effect of Curent Ratio, Total Asset Turnover, Debt to Equity Ratio, Net Profit Margin on ROA in property and real estate companies listed on the IDX in 2019 - 2021. Quantitative descriptive research method, collecting data using research instruments and statistically analyzed in testing hypotheses. The population was 80 companies in the field of property and real estate, a sample of 20 companies with purposive sampling technique. The results of the study found that Current Ratio is partially significant to the company's Return on Assets with a tcount of Current Ratio 0.557, ttable 2.000 (tcount < ttable) and its significance is 0.580, which is> 0.05. Total Assets Turnover partially affects the company's Return on Assets with a tcount of Total Assets Turnover 2.909, ttable 2.000 (tcount> ttable) and its significance is 0.005, namely <0.05. Debt to Equity Ratio is not significant to the company's Return on Assets worth thitung Debt to Equity Ratio 1.131, ttabel 2.000 (titung < ttabel) significance 0.268 which is> 0.05 Net Profit Margin partially affects the company's Return on Assets worth thitung Net Profit Margin 10. 509, ttable 2,000 (tcount> ttable), the significance is 0.000 which is <0.05.Current Ratio, Total Asset Turnover, Debt to Equity Ratio and Net Profit Margin are significant to Return on Asset worth Fhitung> Ftabel (29,548> 2,536). Keywords: Current ratio, total asset turnover, debt to equity ratio, net profit margin ratio and return on assets

Pengaruh Likuiditas, Leverage, dan Aktivitas terhadap Rentabilitas pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Periode 2011-2017

The objective of the study is to test and analyze the effect of liquidity, leverage, and activity on profitability in otomotive companies listed on the Indonesia Stock Exchange in the period of 2011-2017. The research is used a quantitive research approach. This type of research was quantitive descriptive. While the nature of research is explanatory. The research populations were otomotive companies listed in the Indonesia Stock Exchange in 2011-2017 consisting of 13 companies. The research samples were 6 companies. The result of the research stated that liquidity affected the profitability in otomotive companies in the Indonesia Stock Exchange in 2011-2017. Leverage affected the profitability in otomotive companies in the Indonesia Stock Exchange in 2011-2017. Activity affected the rentability in otomotive companies in the Indonesia Stock Exchange in 2011-2017. Simultaneously, liquidity, leverage, and activity have an effect on profitability in otomotive companies in the Indonesia Stock Exchange in 2011-2017 with the coefficient of determination is 30%

Pengaruh Perputaran Aktiva, Perputaran Kas, dan Loan to Deposit Ratio (LDR) terhadap Return On Asset (ROA) pada Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2017

The aim of this research is to test and analyze the effect of asset turnover, cash turnover and the Loan to Deposit Ratio (LDR) on Returns on Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. This study uses a quantitative research approach. This type of research is descriptive research. The nature of the research conducted is a causal relationship. The population of this study was 43 banks listed on the Stock Exchange in 2013-2017 with a sample of 23 banks listed on the Indonesian Stock Exchange in 2013-2017 with 5 years of observation so that the observation samples were 115 financial statements of banking companies listed on the Indonesian Stock Exchange in 2013 -2017. The multiple regression method used in this study. The results of this study are asset turnover that has significant and significant effect on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. Cash turnover has a significant and significant effect on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. The Loan to Deposit Ratio (LDR) has an effect on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. Asset turnover, cash turnover and Loan to Deposit Ratio (LDR) have an effect on and significant on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017

Pengaruh Likuiditas, Profitabilitas, Solvabilitas dan Ukuran perusahaan terhadap audit delay tahun 2017-2019

IDX is the party that organizes and provides a system as well as a means to bring together offers to buy and sell shares, other parties with the aim of trading shares among them, investors. The timeliness of the company in publishing its financial statements to the general public and investors also depends on the timeliness of the auditors in completing their audit work. This timeliness is related to the benefits of the financial statements themselves. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange (IDX). This study aims to determine (1) profitability on audit delay, (2) solvency has an effect on audit delay, (3) liquidity has an effect on audit delay, and (4 ) firm size has an effect on audit delay. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample used in this study was selected by purposive sampling. Based on the predetermined sample criteria from 30 manufacturing companies listed on the Indonesia Stock Exchange (IDX), to test how the influence of the independent variable on the dependent variable is used multiple regression analysis techniques. The results showed that (1) liquidity had a negative effect on audit delay, (2) solvency had a negative effect on audit delay, (3) profitability had a negative effect on audit delay, and (4) firm size had a negative effect on audit delay. The research findings can be useful for authors, auditors and Indonesian public accounting firms (KAP) to be considered in conducting audits

Pengaruh Pergantian Auditor, Ukuran KAP, Solvabilitas Dan Umur Perusahaan Terhadap Audit Report Lag Pada Perusahaan Sektor Industri Dasar Dan Kimia

Penelitian ini bertujuan untuk melihat pengaruh variable pergantian audit, ukuran KAP, solvabilitas dan Umur Perusahaan terhadap audit report lag. Populasi penelitian ini diperoleh 68 perusahaan yang terseleksi memakai purposive sampling melalui kriteria tertentu sebanyak 38 perusahaan dikali lima tahunmenjadi190. Jenis data fyang dipergunakan dalam penelitian ini ialah data kuantitatif. Sumber data pada penelitian ini ialah data sekunder. Teknik pengumpulan data dijalankan melalui teknik dokumentasi serta analisis data menggunakan analisis linear berganda dengan menggunakan uji f dan uji t di level signifikan 5% dan koefisien determinasi. Hasil penelitian secara parsial menunjukkan pergantian auditor dan ukuran KAP berpengaruh negatif tidak signifikan fterhadap audit report lag, solvabilitas tidak berpengaruh signifikan terhadap audit report lag dan umur perusahaan berpengaruh terhadap audit report lag. Hasil penelitian secara simultan menunjukkan pergantian auditor, ukuran KAP, solvabilitas dan umur perusahaan berpengaruh terhadap audit report lag Kata Kunci : Pergantian Auditor, Ukuran KAP, Solvabilitas, Umur Perusahaan, Audit Report La

PENGARUH STRUKTUR AKTIVA, RETURN ON ASSETS DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2011 – 2015

The purpose of the research is to analyze the effect of Assets Structure, Return On Assets and Growth of Sales on Capital Structure at Property and RealEstate Companies in Indonesia Stock Exchange year of 2011-2015. The research used some theories relating to Assets Structure, Return On Assets, Growth of Sales and Capital Structure. The approach of this research was quantitative. This type of research is descriptive explanatory. Populations in this research are 53 companies of Property and RealEstate in the Indonesia Stock Exchange in the year of 2011-2015. The result of the research samples were 25 companies of Property and RealEstate in the Indonesia Stock Exchange in the year of 2011-2015. The result of the research stated that partially Assets Structure had a negative significant effect on Capital Structure, Partially Return On Assets did not have a significant effect on Capital Structure, Partially Growth of Sales did not have a significant effect on Capital Structure at Property and RealEstate companies in Indonesia Stock Exchange in the year of 2011-2015. Simultaneously, Assets Structure, Return on Assets and Growth of Sales had a significant effect on Capital Structure at Property and Real Estate in Indonesia Stock Exchange in the year of 2011-2015