Pengaruh Skeptisme, Pengalaman Auditor, dan Self Efficacy Terhadap Audit Judgement Pada Kantor Akuntan Publik di Medan

Judgment audit is a consideration made by public accountants in making an audit plan, and before issuing an opinion on the company's financial statements. The independent variables of this study are skepticism, auditor experience, and self efficacy. The dependent variable of this study is judgment audit. The purpose of this study is to examine and analyze the influence of skepticism, auditor experience, and self efficacy on judgment audits at the Public Accountant Office in Medan. This research uses descriptive quantitative research methods with the nature of research of causal relationships. The data were collected with questionnaires which were tested for validity and reliability before conducting the research. The test equipment used is normality test, multicollinearity test, and heteroscedasticity test. This study uses purposive sampling with a total of 90 respondents in the Public Accountant Office in Medan. The results of the study on the hypothesis indicate that skepticism, auditor experience, and self efficacy partially and simultaneously influence the judgment audit on the Public Accounting Firm in Medan. The conclusion of this study shows that skepticism, auditor experience, and self-efficacy have a positive and significant effect on judgment audits at the Public Accountant Office in Medan.Keywords: Skepticism, Auditor Experience, Self Efficacy, Audit Judgment

Pengaruh Perputaran Kas, Modal Kerja dan Perputaran Piutang terhadap Likuiditas (Current Ratio) pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017

This study aims to examine the effect of cash turnover, working capital and accounts receivable turnover towards liquidity (current ratio) in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period both simultaneously and partially and to find out which variables are free, and which has a significant effect on liquidity in consumer goods companies listed on the Indonesia Stock Exchange. The population in this study - 24 Consumer Goods companies - was defined through purposive sampling method in the Consumer Goods companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period as well as predetermined criteria. The research applied analytical method of multiple linear regression analysis with SPSS 22 tools. The results of the hypothesis testing of the T-test show that cash turnover variables have an effect on significant liquidity while working capital and receivable turnover variables do not affect the liquidity in Consumer Goods companies in Indonesia stock exchange.Keywords : cash turnover, working capital, accounts receivable turnover, liquidity, current ratio

Pengaruh Debt To Equity Ratio, Current Ratio, Business Risk, Firm Size, Book Value Terhadap Harga Saham (Studi Kasus Pada Sektor Industri Dasar dan Kimia)

This study aims to examine the effect of Debt To Equity Ratio, Current Ratio, Business Risk, Firm Size, and Book Value on Stock Prices in companies in the Basic and Chemical Industry sector. This research is quantitative descriptive. The results showed that simultaneously Debt To Equity Ratio, Current Ratio, Business Risk, Firm Size, and Book Value variables had a significant effect on stock prices. Partially, Business Risk variables that use ROE ratios have a significant effect on stock prices. Whereas, the Debt To Equity Ratio, Current Ratio, Firm Size, and Book Value variables do not have a significant effect on stock prices.Keywords: Debt to equity ratio, Current ratio, Business risk, Firm size, Book Value and Stock price.

Reaksi Pasar atas Publikasi Laporan Keuangan Interim Diaudit Studi Empiris pada Perusahaan-Perusahaan yang Mempublik di Bursa Efek Indonesia

This study was conducted on interim financial statements of companies included in the calculation of the KOMPAS 100 index on the Indonesia Stock Exchange (IDX) with the consideration that the companies' shares included in the KOMPAS 100 index on average per year control more than 75% in volume trade and market capitalization on the Indonesia Stock Exchange (IDX) so that it is considered the most widely traded stock. Hence, it is expected that many interested parties (especially active investors) of the interim financial report and use accounting information from the company in its investment decisions. The study was conducted on quarterly financial statements, mid-year financial reports and quarterly financial statements.The results of this study indicate that the market responds widely to the announcement of the Interim Financial Report I and Interim Financial Report II published by the issuer. On the other hand the market does not respond broadly to the announcement of the Interim Financial Report III published by the issuer.The involvement of auditors in interim financial reports in the form of reviews and complete audits does not have an impact on improving the quality of information on interim financial statements received by investors. This is demonstrated by the absence of differences in market reactions to the publication of interim financial statements.Keywords: Interim Financial Reports, Market Reactions

Faktor yang Mempengaruhi Opini Going Concern (Studi pada Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia)

This study aims to examine and analyze the influence of leverage, earnings management, and company growth to audit going concern opinion on the basic and chemical industries listed on the Stock Exchange for the period 2012-2016. As an explanatory research, this research used descriptive quantitative approach. The study population was 65 financial statements of basic industrial and chemical companies, with a purposive sampling technique. The research samples were 22 basic and chemical industry financial statements for the period of 2012-2016. The method of data analysis in this study is logistic regression analysis. The results of this study indicate that simultaneously leverage, earnings management, and company growth have a significant effect on the going concern audit opinion on the Basic and Chemical Industries listed on the IDX for the period 2012-2016. Partially leverage, earnings management, and company growth have no effect on going concern audit on Basic and Chemical Industries listed on the Stock Exchange for the period 2012-2016 with a significant value> 0.05. The results of Nagelkerke's R Square value in this study are 0.042 which can state that the dependent variable variability (going concern audit) can be explained by the variability of independent variables (leverage, earnings management and company growth) 42% while the remainder equals 58% explained by independent variables others. Keywords: Leverage, Earnings Management, Growth of Company, Audit, Going Concern Opinion

Pengaruh Cash Ratio (CR), Total Asset Turnover (TATO), Return On Assets (ROA) Terhadap Dividend Payout Ratio (DPR) Pada Perusahaan Sektor Aneka Industri dan Industri Barang Konsumsi yang Terdapat di Bursa Efek Indonesia Tahun 2013-2017

This study aims to determine the effect of Cash Ratio, Total Asset Turnover and Return On Assets on Dividend Payout Ratio in the Various Industries and Consumer Goods Industry found on the Indonesian Stock Exchange. The populations of this study were all companies in the various goods industries and consumer goods industry in the Indonesia Stock Exchange of 85 companies in the period 2013-2017. The technique of determining the sample used is purposive sampling. The samples obtained are 23 companies incorporated in the various goods industry and consumer goods industry sectors in the Indonesia Stock Exchange for the period 2013-2017. The data analysis technique used is the classic assumption test and multiple linear regression analysis with the help of SPSS 20. Based on the analysis, the results show that Cash Ratio and Total Asset Turnover have no significant effect on Dividend Payout Ratio, while Influential Return On Assets gives positive and significant effect on the Dividend Payout Ratio.Keywords : Cash Ratio, Total Asset Turnover, Sales, Return On Assets, Dividend Payout Ratio

Dampak Amnesti Pajak dan Sistem Administrasi Modern terhadap Kepatuhan Wajib Pajak

The purpose of this study is to find empirical evidence of the impact of tax amnesty and the modern administration system on taxpayer compliance on individual taxpayers in Lampung Province. The object chosen is the taxpayers having NPWP in Lampung Province. The data used are primary data obtained by distributing questionnaires to respondents and processed with Likert scale. The samples in this study were 114 people taken randomly. This research is a quantitative research with warpPLS 3.0 test equipment to process data obtained from questionnaires. The results of the study show that tax amnesty as well as the modern administration system has a significant effect on taxpayer compliance. Keywords: Tax Amnesty, Modern Administration System, Taxpayer Compliance

Pemahaman dan Kepedulian Penerapan Green Accounting: Studi Kasus UKM Tahu Tempe di Kota Bandar Lampung

The general objective of this study is to find out whether: 1) the SMEs of tofu and tempe in Bandar Lampung city have knowledge of the concept of green accounting 2) the SMEs of tofu and tempe in Bandar Lampung city care about the environment. The type of data used in this study is primary data, namely by interviewing and distributing questionnaires to the businessmen of tofu and tempe in Bandar Lampung city. Based on the results of the questionnaire, it was found that the understanding of the perpetrators of SMEs of tofu and tempe in Bandar Lampung city is still low because the preference of the interests of the actors of SMEs of tofu and tempe is still focused on operating profits not on product quality and environmental quality. The lack of awareness of environmental impacts that can affect the sustainability of its business is a factor that causes the low level of understanding. In terms of knowledge of the environmental costs, SMEs is also identified low. This is because the business actors are unable to identify what constitutes the components of environmental costs which also become a factor that causes low understanding of the SMEs. Keywords: Green Accounting, Environmental Costs, SMEs.

Pengaruh Faktor Keuangan dan Non Keuangan pada Keberhasilan UMKM di Kota Bandar Lampung

This study aims to analyze the influence of financial and non-financial factors on the success of SMEs in Bandar Lampung city. Financial factors considered as the indicators of success are profitability, liquidity and sales. Non-financial factors that become indicators are operational, entrepreneurial characteristics, company characteristics, conceptual variables, and entrepreneurial behavior. Of the 208 SMEs that were given questionnaires and asked for their financial statements, after reviewing the complete answers to the questionnaire and the availability of financial reports, 96 SMEs could be processed. The correlation and regression tests were carried out after the validity and reliability were tested. The results obtained indicate that the level of relationship between the two variables is strong. Based on the results of calculations and discussions, financial and non-financial factors have a significant influence on the success of SMEs in Bandar Lampung city, especially in Rajabasa and Kedaton.Keywords: Influence, Finance, Non-Finance, UMKM, and Bandar Lampung

Penilaian Kinerja Keuangan PT KLM Ditinjau dari Rasio Keuangan dan Common Size untuk Periode 2009-2013

The purposes of this study are to (a) calculate and analyze the financial performance at PT KLM when measured by financial ratios for the 2009-2013 period, and (b) calculate and analyze financial performance at PT KLM if measured by Common Size Analysis for the 2009-2013 period. The data analysis method used in this final project report is quantitative descriptive analysis of financial statements. The analysis used in the preparation of this study is financial ratio analysis and common size analysis. Financial ratios in the form of liquidity ratios (CR and QR), solvency ratios (DAR and DER) and profitability ratios (NPM, ROA and ROE) as well as common size analysis of PT KLM's income statement and balance sheet for the 2009-2013 period. Based on the results of the research on the financial performance of PT KLM with financial ratios, the financial condition of PT KLM is still dominated by debt, causing the health of the company to be generally categorized as bad while based on a common size analysis that the average balance sheet component is volatile and the trend is unstable. In 2011, 2012 and 2013 PT KLM experienced a decrease in the percentage of its current debt, while from the common size income statement it was found that the trend of the HPP component decreased from 2009-2013 and was offset by the increase in net income each year for 5 periods.Keywords: performance, financial ratio, common size.