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Volume 5 Number 2 Year 2050

90 articles in this issue 

Josua Frengky Haloman, Vinny Alfionita, Prianka ., Ninta katharina

Pengkajian ini bermaksud untuk menganalisis dan juga menilai pengaruh dari Corporate Governance, Debt Covenant, Bonus Plan dan Poltical Cost terhadap Konservatisme Akuntansi pada perusahaan manufaktur. Pada pengkajian ini populasi yang dipakai ialah  ... see more

Pags. 1 - 14  

Nova Yana Sinabariba, Lusia Tumanggor, Keumala Hayati

Penelitian ini bertujuan untuk mengetahui pengaruh variabel struktur aktiva, profitabilitas, likuiditas dan ukuran perusahaan terhadap struktur modal. Populasi penelitian ini diperoleh 165 perusahaan yang terseleksi menggunakan purposive sampling dengan k... see more

Pags. 15 - 32  

Liber Kristiani Nazara, Friska Darnawaty Sitorus, Juli Risma Wati Perangin-angin, Mei Wandani Saputri

Penelitian ini diadakan adalah bertujuan agar melihat seberapa berpengaruh DER, ROE, Cash Ratio, dan TATO terhadap Harga Saham pada perusahaan jasa periode tahun 2017-2019. Didalam penelitian/pengujian ini memanfaatkan data yang berasal atas laporan keuan... see more

Pags. 33 - 49  

Nabila Amini, Wirman Wirman

Penelitian ini bertujuan untuk mengetahui pengaruh  pembiayaan  murabahah,  mudharabah,  dan musyarakah terhadap profitabilitas (ROA) pada Bank Syariah Mandiri. Jenis penelitian ini menggunakan metode deskriptif kuantitatif. Populasi d... see more

Pags. 50 - 63  

Irene Yuniman Laoli, Melfi Shania Putri Zamili, Elsalonika Br Tambunan, Laurine Aurelia Sorcha Pasaribu, Mohd. Nawi Purba

The purpose of this study is to provide and increase knowledge for readers and analyze the effect of CR, Accounts Receivable Turnover, Net Profit Margin, Debt to equity ratio on Market to Book Ratio in Consumer Goods and Miscellaneous Industry Sectors lis... see more

Pags. 64 - 77  

Teddy Megido Siburian, Harlyn L. Siagian

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Financial Distress, Ukuran Perusahaan dan Kepemilikan Institusional terhadap Tax Avoidance pada Perusahaan Manufaktur Sub Sektor Food and Baverage yang terdaftar di BEI Tahun 2016-2020. Metode pe... see more

Pags. 78 - 89  

Debbianita Debbianita, Enny Prayogo, Lidya Agustina, Erwan Erwan

The aim of this study is to see how the gender of CEO affects earnings management in manufacturing companies that were listed on Indonesia Stock Exchange in 2018. Explanatory analysis was used in this study, and judgment sampling method was used to determ... see more

Pags. 90 - 101  

viena chyntia firdaus, Nesti Hapsari, Isro’iyatul Mubarokah

Penelitian ini bertujuan untuk menganalisis, untuk mengetahui pengaruh mudharabah dan musyarakah terhadap profitabilitas. Populasi penelitian yang digunakan adalah laporan keuangan tahun 2015-2019. Sampelnya adalah neraca. Analisis data yang digunakan ada... see more

Pags. 102 - 114  

Rahmat Setiawan, Mirza Adriani

The purpose of this paper is to analyse the effect of merger & acquisition (M&A) on firm performance. This type of research is quantitative and multiple linear regression as the method. This research used 88 observations of non-financial companies... see more

Pags. 115 - 126  

Syahri Nabila Pulungan, Astrie Krisnawati

This study aims to determine how the effect of disclosure of Corporate Social Responsibility (CSR) on the company's financial performance as proxied by the ratio of Return on Asset (ROA), Return on Equity (ROE) and Net Profit Margin (NPM) in listed food a... see more

Pags. 127 - 135  

Tyas Frega Fatma, Ida Bagus Nyoman Udayana, Putri Dwi Cahyani

Penelitian ini bertujuan untuk mengetahui (1) pengaruh web informativeness terhadap e-satisfaction dan, (2) pengaruh web entertainment terhadap e-satisfaction (3) pengaruh e-satisfaction terhadap e-loyalty (4) pengaruh web en... see more

Pags. 136 - 161  

Nadia Salsabila, Imanuddin Hasbi

The growing number of new crowdfunding platforms and online fundraising scams made it necessary for companies need to think about strategies to make people interested and decide to donate. This study aims to determine the effect of brand image and trust o... see more

Pags. 162 - 176  

Moh Ghozali, Syaeful Bakhri, Ahsin Sakho Muhamad

This study aimed to determine the effect of brand image and price on consumer buying interest as one of the strategies for product development of MaoMao Thai Tea in winning the MSME competition in Cirebon, which is increasingly competitive, especially in ... see more

Pags. 177 - 192  

Maryanah Maryanah, Indra Supradewi

Kepuasan pasien telah digambarkan sebagai hasil absolut yang dicapai dalam pelayanan  kesehatan dan merupakan ukuran penting dari kualitas pelayanan  yang memberikan informasi tentang keberhasilan penyedia dalam memenuhi nilai-nilai dan harapan ... see more

Pags. 193 - 202  

Rinwantin Rinwantin, Taufiq Andre Setiyono

Z generation is a generation of learners, a generation that must realize the importance of investing. the investment that can be chosen is the investment of a gold tube in a sharia digital pawnshop. This study aims to find out the factors that influence g... see more

Pags. 203 - 211  

KOLIJA GULTOM, DEVI YULIANTY SIHOMBING, THOMAS FIRDAUS HUTAHAEAN

The research was made with the aim of examining the impact of Quick Ratio, Net Interest Margin, Loan to Deposit Ratio and Capital Adequacy Ratio on the Profitability of service companies listed on IDX. The sample was obtained through a purposeful sampling... see more

Pags. 212 - 228  

Meita Ayu Anggraeni, Siti Sundari

Pajak merupakan sarana yang digunakan untuk melaksanakan pembangunan, fasilitas pendidikan, kesehatan, serta infrastruktur lainnya. Maka masyarakat diwajibkan patuh dan taat akan membayar pajak. Pajak juga merupakan punggutan wajib pemerintah berdasarkan ... see more

Pags. 229 - 240  

Frisye Angguni, Sari Lenggogeni

This research aims to find out the relationship between travel risk perceptions in Covid 19 and travel anxiety, toward travel intention among domestic tourists in Indonesia during the Covid 19 Pandemic. The population in this study are all potential domes... see more

Pags. 241 - 259  

Yulia Resha Pertiwi, Zulqaiyyim Zulqaiyyim, Nopriyasman Nopriyasman

Artikel ini membahas tentang komoditas pertanian etnis Bugis di Provinsi Jambi, khusunya di Kecamatan Mendahara Kabupaten Tanjung Jabung Timur. Tujuan penelitian ini menjelaskan penyebaran etnis Bugis di Kabupaten Tanjung Jabung Timur, proses perubah... see more

Pags. 260 - 270  

Sarah Fadrin, Rochmah Sri Lestari, Rino F. Boer

Instagram Usage is very influential in the development of digital age as it is today. One of the Tourism Ambassadors of Bogor City, Mojang Jajaka Bogor City also used Instagram to communicate with the public. One of them is Pasanggiri Mojang Jajaka Bogor ... see more

Pags. 271 - 284  

Nina Purnasari, Reka Br Sembiring, Yuniria Zega, Novita Sari Br Gurusinga

The study was conducted to examine how the impact of working capital, current ratios, fixed assets, and sales on the net income of property, real estate and building construction companies on the IDX for the 2016-2018 period. The research sample was 59 co... see more

Pags. 285 - 299  

Namira Ufrida Rahmi, Darwin T, Chevina Chevina, Mellysa Mellysa, Jestyn Hermawan

The purpose of this study is to examine the moderation of audit opinion in the effect of liquidity, leverage, cash flow, profitability, and size of a company on the value of an infrastructure sector company listed on the stock exchange in 2014-2019. The p... see more

Pags. 300 - 311  

Deby Chatrine Pane, Chryseis Paula, Defi Apriliyani, Namira Ufrida

Laporan keuangan menyajikan bahan penilaian terhadap pertimbangan keputusan bagi pimpinan dari perusahaan. Kedudukan seorang auditor sangat berarti untuk keberlanjutan perusahaan. Riset ini bermaksud untuk memeriksa dan meneliti adakah pengaruh profesiona... see more

Pags. 312 - 331  

Fadhilla Fuad Rifany, Anik Yuliati

Cooperative financial reports as cooperative financial accountability reports are published at least 1 month before the annual membership meeting (RAT). In the presentation of financial statements, the provisions of SAK-ETAP must be considered, which are ... see more

Pags. 332 - 344  

Sri Lasmaria Siregar, Junita Simanjuntak, Faridamai Ndruru, H. Adam Afiezan

In this study, our goal is to know and analyze whether there will be a partial and simultaneous influence in the banking company from the Capital Adequacy Ratio (CAR), Net Performing Loan (NPL), Operational Costs and Operating Income (BOPO), Net Interest ... see more

Pags. 345 - 363  

Rahmawati Hanny Yustrianthe, Ida Yeni Fatniasih

This study aims to determine the effect of sales growth, leverage and profitability on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Leverage is proxied by Debt to Equity Ratio (DER), Profitability is proxied by Retu... see more

Pags. 364 - 382  

Desy Natalia Siagian, Nurmita Pasaribu, Norantina Haro Munthe, Jamaluddin Jamaluddin

Tujuan penelitian ini untuk melihat pengaruh Rasio Aktivitas, Ukuran Perusahaan danLeverage terhadap Return SahamPada perusahaan sub sektor Property and Real Estate yang terdaftar di Bursa Efek Indonesia 2015-2018.Populasi penelitian ini adalah 71 perusah... see more

Pags. 383 - 399  

Intan Permatasari, Endah Susilowati, Oryza Tannar

This research has goal to examine and verify impact of the participation in community and accountability management of village fund on the effectiveness management of the villages fund at villages of Kanor sub-district, Bojonegoro district. The population... see more

Pags. 400 - 411  

Tina Novianti Sitanggang, Rolin Vina Rosalina Sinaga, Suryati Larosa

The results of this study intend to examine the effect of Current Ratio, Cash Turnover, Total assets Turnover and Debt to Equity Ratio on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2019 Period. In this study, rese... see more

Pags. 422 - 438  

Nida Indria Putri, Risma Fitriani

At the college level, students are the ones who, for the sake of their future studies, are pursuing the path of education with expectation of success. Since the high value obtained is one measuring student performance, the average value called Index Point... see more

Pags. 439 - 444  

Sofyan Helmi Purba

Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh Fraud Diamond terhadap Fraudulend financial statement pada perusahaan Sub Sektor Industri Makan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Jenis penelitian in... see more

Pags. 445 - 462  

Mutiara Nurpadila, Devis Siti Hamzah Marpaung

Internet tidak hanya terbatas untuk digunakan sebagai media informasi yang bisa di akses masuk ke dalam media sosial, tetapi juga dapat digunakan yang benilai untuk melakukan transaksi perdagangan yang telah di perkenalkan di Indonesia yaitu yang dikenal ... see more

Pags. 463 - 479  

Arie Pratania Putri, Linda Wati, Jenefer Chriestien, Christina Wijaya

Pengauditan yang di lakukan oleh auditor  dapat menyebabkan keterlambatan penyajian laporan audit yang lebih sering di kenal dengan nama audit delay. Audit delay sendiri bisa terjadi karena beberapa hal, yaitu ukuran perusahaan, solvabilitas, profita... see more

Pags. 480 - 497  

Maulida Intan Supia, Sintia Aprilia, Nurhayati Sembiring, Lia Morena Br Karo Sekali, Deasy Arisandy Aruan

Penelitian ini bertujuan untuk menguji apakah ada pengaruh Current Ratio (CR), Intensitas Modal (IM) dan Net Profit Margin (NPM) terhadap Nilai Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017 – 2019. Penelitian ini memakai sampel... see more

Pags. 498 - 515  

Dina Lorensia Br. Hutabarat, Nina Purnasari, Sofandia Panjaitan, Widya Simbolon

Penelitian ini bertujuan untuk melihat dampak strukturmodal, pertumbuhan perusahaan, rasio likuiditas dan pertumbuhan penjualan dalam rasio profitabilitas pada perusahaan manufaktur yang terdaftar di BEI. Sampel penelitian 72 perusahaan yang terdaftar di ... see more

Pags. 516 - 533  

Nilam Puspa Sa’diyah, Brillian Rosy

Pembelajaran daring merupakan solusi pembelajaran ketika masa pandemi covid-19. Tanpa terkecuali SMK Ketintang Surabaya yang juga menggunakan sistem pembelajaran daring dengan memanfaatkan sarana online, seperti google meet, whatsapp group, zoom, edu... see more

Pags. 552 - 563  

Ignes Julied Mery Chrismes Siregar, Ling Meri, Zefrin Sitinjak, Cut Fitri Rostina

This research was conducted at PT. Sabas Indonesia which is engaged in the animal feed industry with Poultry & Fishery Animal Feed products. There is a decrease in employee performance within the company which can be seen from not achieving company ta... see more

Pags. 564 - 578  

Indah Lidang Pratiwi Siahaan, Ervina Br Sitepu, Arie Pratania Putri

Pengkajian ini bermaksud untuk menganalisis dan juga menilai pengaruh dari profitabilitas(NPM), ukuran perusahaan(firm size), leverage(DER) dan likuiditas(CR) kepada kebijakan dividen terhadap badan usaha bagian perdagangan, jasa, dan investasi yang terca... see more

Pags. 579 - 596  

Wilsa Road Betterment Sitepu, Andranic Marlie, Jessica Tantri

The study intension is to search for the impact of size and complexity of a company and also financial distress on the  auditor switching with audit delay as the intervening variable. The study use secondary data such as the yearly report financial s... see more

Pags. 597 - 608  

Natalis Christian, Jullystella .

Penelitian ini bertujuan untuk meneliti salah satu kasus shenanigans keuangan yang terjadi di Indonesia yaitu PT. Tiga Pilar Sejahtera  Food, Tbk. Metode yang dilakukan bersifat kualitatif, dimana penelitian ini menggunakan jenis penelitian yang meng... see more

Pags. 609 - 620  

Sri Utami, Rosnani Libryani Sinaga, Fauzah Namira, Fuji Astuty

The purpose of this study is to prove and analyze the effect of inflation, return on assets (ROA), Debt to Equity Ratio (DER) on stock returns in the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The popula... see more

Pags. 621 - 637  

Mesrawati Mesrawati, Winda Mariati Sirait, Rospita Sari Br Surbakti, Dominikus Waruwu, Yela Yuliana

The purpose of this observation is to determine the impact of sales growth, firm size, net profit margin, total asset turnover, and debt to equity ratio on the dividend payout ratio in property and real estate companies listed on the Indonesian Stock Exch... see more

Pags. 638 - 650  

Sulastri Sihombing, Mega Oktaviani Simanjuntak, Rifka Sinaga, Bayu Wulandari

Kualitas audit memiliki peran yang amat krusial,dimana semakin tinggi atau  baik kualitas audit diterapkan maka semakin bagus pula dalam menghasilkan laporan keuangan yang tepat dan benar yang juga bias dijadikan sebagai suatu dasar dalam mengambil k... see more

Pags. 651 - 666  

Zinni Zinni, Desma Rianti Siregar, Demak Claudia Yosephine Simanjuntak

The purpose of this study is to examine and analyze the effect of communication, motivation and work environment on the performance  of  PTPN  III Kebun Rambutan employees. The population in this study amounted to 386 employees and the samp... see more

Pags. 667 - 689  

Euis Laelatus Shofiyah, Kristina Sisilia

Currently, students at Telkom University are competing to make startups in the technology field. Homelab is a startup in Telkom University that will start releasing online services and a question-and-answer application about students’ college assignments.... see more

Pags. 690 - 703  

Febrianur Ibnu Fitroh Sukono Putra, Kusni Ingsih, Robby Maulana Saputra

As an effort to achieve a high organizational performance, the main thing that must be owned is quality human resources. To obtain this, employees must have the ability and skills to support the completion of work ranging from intrinsic motivation to empo... see more

Pags. 704 - 718  

Sutama Wisnu Dyatmika, Widhayani Puri Setioningtyas, Mahrus Mahrus

The purpose of this research is none other than to find out that the implementation of sharia marketing affects the image of the al-Kahfi Islamic boarding school foundation, then to find out that the Word of Mouth (WOM) affects the image of the al-Kahfi I... see more

Pags. 719 - 734  

Herlina Novita, Debby Aulia Irsan, Medelin Sarah Natasia Tp Bolon, Yunita Marbun

Penelitian ini memiliki tujuan agar diketahui lebih lanjut perihal: Motivasi, Reward serta Punishment pada performa pekerja CV. Nusantara Enterprise Medan dengan serentak ataupun parsial. Pelaksanaan penelitian ini disertai bantuan SPSS 25 memakai uji reg... see more

Pags. 735 - 749  

Primidya Kartika Miranda Soesilo, Riswoyo Ponco Prayogo, Vanny Vanessa Talumewo, Wiseno Adi Purnomo

The willingness of customers to pay for additional features of the mobile freemium games is an interesting benchmark to research. The purpose of this study is to investigate the influence of social media activities, such as e-WOM (electronic Word of Mouth... see more

Pags. 750 - 777  

Cindy Tanaka, Yanty Yanty, D. Desi Rani, Namira Ulfrida Rahmi

Purpose of this study was to examine the effect of the audit committee, company risk, company size, good corporate governance, and tax burden on tax avoidance in the property, real estate, and construction sectors listed on the stock exchange from 2016 to... see more

Pags. 778 - 790  

Yogi Ariyanto, Herry Nurdin

Penelitian ini bertujuan untuk melihat dan menganalisis Pemasaran Experiential dan Minat Visit serta mengukur berapa besar pengaruh Experiential Marketing terhadap Minat Berkunjung pada Fix Laluna Kota Bima. Metode penelitian yang di gunakan yaitu metode ... see more

Pags. 791 - 807  

Niko Liswandi, Christina Christina, Erwent Wilidyo, Deni Faisal Mirza

This study aims to examine and analyze the influence of Communication, Motivation and Leadership on Employee Performance at PT Pasar Swalayan Maju Bersama Mangkubumi Branch. Lack of ineffective employee work communication can be seen from frequent errors ... see more

Pags. 808 - 817  

Kusni Ingsih, Yolanda Dwi Ana Fitri, Agus Prayitno

This study aims to test empirically the effect of motivation, work discipline, and leadership on employee performance. The method used for this study is multiple regression analysis methods. The study population was employees of the Public Works and Spati... see more

Pags. 818 - 830  

Yois Nelsari Malau, Alecia Selestina

This research was conducted to determine how influential the cash flow ratio, inventory turnover, debt to equity ratio and profit margin on the financial performance of PT. Thanks to Prosperous Valasindo (Best Money Changer). The sampling technique in thi... see more

CASH FLOW |  ITO |  DER |  NPM |  ROA
Pags. 831 - 848  

Yuniar Fitriyani

The purpose of this study was to analyze the effect of the number of the Board of Commissioners, the Board of Directors  and the Audit Committee on the dependent variable, namely the profitability of the company as proxied by Return on Equity (ROE). ... see more

Pags. 849 - 867  

Berkat Kristian Waruwu, Inggried Sm Sianturi, Elsa Br Tarigan, Benny Rojeston Marnaek Nainggolan

The goal of this research was to examine the impact of Current Ratio (CR), Debt To Equity Ratio (DER), Net Profit Margin (NPM), and Total Asset Turn Over (TATO) on company value in mining industry businesses listed on the Indonesia Stock Exchange between ... see more

Pags. 868 - 887  

Rena Wati Sipayung, Andini Dewina Putri Sinuraya, Audrey Bethesd Siahaan, Jessy Safitri Sitorus

Dalam penelitian ini kami bermaksud untuk melihat pengaruh Return On asset, Return On Investment, Return On Equity,  dan Price Earning Ratio terhadap Modal Kerja di perusahaan Industri Dasar & Kimia yang terdaftar di Bursa Efek Indonesi... see more

Pags. 888 - 904  

Ramadhan Diansyah Putra, Aura Futhie Tasya, Charef Loveanna Pardede, Wilsa Road Betterment Sitepu

This study aims to see the effect of audit delay on LQ45 companies. Analysts use quantitative research. By using multiple linear regression test methods and hypothesis testing. The result of this research is that simultaneously the effect of audit delay o... see more

Pags. 905 - 914  

Catherine Kinata, Cinthya Cinthya, Mohd. Nawi Purba

Di era globalisasi saat ini, kebutuhan masyarakat akan barang konsumsi semakin meningkat. Tujuan penelitian inidibuat yakni guna megetahui dan melakukan analisis Pengaruh Debt to Equity Ratio, Current Ratio, Total Asset Turnover dan Price to Book Value Te... see more

Pags. 915 - 929  

Novi Rosmalyani, Aris Munandar

This study aims to determine the effect of cash turnover and return on equity on stock prices at Pt Multi Prima Sejahtera Tbk. The data used in this study is secondary data obtained through company financial reports. The population of this study is that t... see more

Pags. 930 - 946  

Anggi Cecilia Damanik, Josua Nainggolan, Yosua Simbolon, Enda Noviyanti Simorangkir

Tujuan Penyajian ini adalah supaya mengetahui pengaruh antara Profitabilitas, Ukuran Perusahaan, Leverage, dan Umur Perusahaan terhadap Audit Delay sampel sebanyak 19 perusahaan, dikalikan 3 tahun sehingga jumlah observasi sebanyak 57, dengan menggunakan ... see more

Pags. 947 - 962  

Friska Indriani Sipayung, Theresia Ance Lina Situmorang, Faasokhi Laia, Wilsa Road Betterment Sitepu

Penelitian ini bertujuan untuk menguji pengaruh independensi, profesionalisme, etika profesi dan akuntabilitas auditor secara parsial maupun secara simultan terhadap kualitas audit di KAP kota Medan. Penelitian ini dilakukan dengan metode analisis li... see more

Pags. 963 - 981  

Ninta Khatarina, Sonya Tamara Situmorang, Desnaria Sembiring, Eva Sefti Triyani Lamtiur Pasaribu

This writing is carried out with the hope of seeing and conducting tests on the capital structure, profitability, liquidity of income growth and business business ratios on the quality of profits in business institutions that run their business in the fie... see more

Pags. 982 - 999  

Dido Tambunan, Juwita Octavia Sinaga, Elisabeth Purba, Yuti Tasha Utam, Enda Noviyanti Simorangkir

This study aimed to investigate the effect on the quality of auditing of public accounting enterprises in The City of Medan of competence, independence, audit ethics, and auditors' accountability. With a sample size of 70 auditors and a random sample sele... see more

Pags. 1000 - 1017  

Justinus Feber Arianto purba, Cindy Kalbiola Br Sembiring, Santi Santi, Benny Rojeston Marnaek Nainggolan

This study aims to examine the impact of profitability based on CR, DER, DAR, and debt on the basic manufacturing and chemical manufacturing sectors listed on the IDX 2016 – 2019. CR does not affect profitability. There is no effect of profitability on th... see more

Pags. 1018 - 1034  

Windy Yati, Ina Namora Putri Siregar, Fernando Antonioli, Fendy Heryanto Wibowo

This study aims to test and analyze the influence of competence, communication and work supervision on employee job satisfaction at PT Damai Abadi Medan. Declining employee job satisfaction is reflected in the number of employees resigning from the compan... see more

Pags. 1035 - 1042  

Wiwin Wulandari, Suhono Suhono, Gusganda Suria Manda

This study aims to determine the effect of interest rates and inflation on stock returns in manufacturing companies indexed LQ 45. In this study, samples were collected from manufacturing companies in the LQ 45 indexed consumer goods sub-sector for the pe... see more

Pags. 1043 - 1049  

Sheila Tobianto, Elvasco Unedo Hutabarat, Mariska Sisilia

This study aims to explain the effect of the variable Debt to Assets Ratio, Long term Debt to Equity Ratio, and Total Assets Turn Over on Return On Equity. The population of this study were 33 companies in the Food and Beverage sub-sector and only 13 comp... see more

Pags. 1050 - 1070  

M. Habibi, Sania Rosandi, Mentari Gusrina Melati Tambunan, Deni Faisal Mirza

This study aims to test and analyze the influence of Leadership, Work Discipline and Reward on Employee Performance at PT YCH Indonesia Medan. The research method is quantitative approach, type of research is descriptive and quantitative nature of this re... see more

Pags. 1071 - 1079  

Salsabila Nada Zayani, Farida Titik Kristanti

The purpose of this study was to determine the effect of the independent variables, as asset structure, growth opportunities, profitability, managerial ownership, firm size, and diversification with capital structure on family business in the KOMPAS100 In... see more

Pags. 1080 - 1099  

Nyswee Alda Rinta, Mario Salas, Hendra Jonathan Sibarani

Penelitian ini dilakukan terkait dengan era sekarang ini dimana teknologi sudah sangat maju dan canggih, semua dapat dilakukan dengan mudah dan praktik terutama dibidangan Fintech (Financial Technology) atau yang biasa kita ketahui yaitu pembayaran secara... see more

Pags. 1100 - 1117  

Siti Dini, Florentina Br Sigiro, Dwita Yohana Br. Dolok Saribu, Joni SM. Hutagalung

Penelitian ini bertujuan guna menganalisis Pengaruh Pendapatan Asli Daerah (PAD) Dan Dana Alokasi Umum (DAU) Terhadap Belanja Modal Dengan Pertumbuhan Ekonomi Sebagai Variabel Pemoderasi Pada Kabupaten/Kota Sumatera Utara. Adapun uji yang dipergunakan pad... see more

Pags. 1118 - 1137  

Natasya Ramadhanty Harjono, Hero Priono

This research was conducted to determine financial accountability at the Indonesian Christian Church (GKI) Merisi Indah and to analyze the internal controls that have been implemented at the Indonesian Christian Church (GKI) Merisi Indah. This research me... see more

Pags. 1138 - 1144  

Marinus Giawa, Waspada Waruwu, Friska Darnawaty Sitorus

Perisetan ini bertujuan Agar mengevaluasi dampak Likuiditas, Aktivitas, Profitabilitas, dan Ukuran Perusahaan terhadap Perubahan Laba pada perusahaan pertambangan yang terdaftar di BEI tahun 2017–2019. Total sampel ialah 19 usaha dikalikan 3 tahun, membua... see more

Pags. 1145 - 1162  

Natalis Christian, Jefveny Kho, Kennily Kho, Cucu Cahya, Merry Agustina

This study was conductedito examine the ability of fraudiPentagon theory to detect fraudulent financial statement. The object of this research are companies that listed in Cambodia Securitie... see more

Pags. 1163 - 1182  

Arie Pratania Putri, Zulfinus Zalukhu, Evelyn Evelyn, Enti Marni Sianipar

Penelitian dikerjakan untuk memahami pengaruh kecerdasan intelektual, etika profesi, kelebihan peran, dan gaya kepemimpinan terhadap kinerja auditor pada Kantor Akuntan Publik (KAP) di kota Medan. Alat analisis yang digunakan: uji multikolinearitas, heter... see more

Pags. 1183 - 1198  

Mohd. Nawi Purba, Selvia Loeis Loeis, Shelly Tantra

Tujuan dilaksanakannya penelitian agar mengetahui adanya pengaruh penjualan bersih, perputaran kas, perputaran piutang dan perputaran persediaan atas profitabilitas di perusahaan manufaktur yang tercatat di BEI pada kurun waktu 2017-2020. Data yang dipili... see more

Pags. 1199 - 1207  

Jholant Bringg Luck Amelia Br Sinaga, Bradley Bradley, Sri Susanti, Linda Pricilia

The stock price is a benchmark for capital actors before investing when the economy is experiencing a downturn. The aim is to test and analyze the effect of Liquidity, Solvency, Profitability, Institutional Ownership and Company Size on Stock Prices. The ... see more

Pags. 1208 - 1222  

Candy Candy, Isty Rosy Cahyani

This research aims to determine the effect of financial ratio on the dividend payout ratio of Efek Syariah companies in the Indonesian Stock Exchange (IDX). Financial ratio including current ratio, firm size, leverage, profitability, and free cash flow as... see more

Pags. 1223 - 1231  

Robin Robin, Jesslyn Anggara, Ronaldo Tandrean, H. Adam Afiezan

This study intends to analyze the impact of company size, profitability, leverage, and sales growth on tax avoidance by using data from trading companies listed on the IDX for the period 2014 to 2019. The calculation of tax avoidance in this research uses... see more

Pags. 1232 - 1246  

Rika Amelia Fitri, Eman Sulaeman

The increasing public consumption of health supplements and herbal medicines during the Covid-19 pandemic has made business competition in the Pharmaceutical and Herbal Medicine Industry increasingly fierce. This study was conducted to determine the effec... see more

Pags. 1247 - 1269  

Abdon Saut Pardamean Siahaan, Setia Plansa Situmorang, Demak Claudia Yosephine Simanjuntak

This study aims to determine the effect of leadership style on employee performance, the effect of work environment on employee performance, the effect of work stress on employee performance and to determine the effect of leadership style, work environmen... see more

Pags. 1270 - 1282  

Yenni Manihuruk, Tiarmin Sitanggang, Cut Fitri Rostina

Universitas Prima Indonesia merupakan kampus yang memiliki banyak kejuruan salah satu nya fakultas ekonomi yang saya teliti dengan team saya di prodi manajemen dengan mengambil jumlah sampel sebesar 30 prodi dosen akuntansi dan melanjutkan tahap pengujian... see more

Pags. 1283 - 1302  

Irmawati Hura, Karniati Gulo, Sri Karolina Sinaga, Ryan Ryan, Hardianto Butarbutar

Penelitian Ini bertujuan untuk mengetahui apakah lingkungan kerja  fisik, lingkungan non fisik dan gaya kepemimpinan berpengaruh Terhadap produktivitas kerja. Jenis penelitian ini adalah deskriptif  kuantitatif dan sifat penelitian ini adalah de... see more

Pags. 1303 - 1319  

Dwinita Widyaningrum, Trisha Gilang Saraswati

Sociolla is an e-commerce in Indonesia that specifically sells beauty products, with the highest number of web visitors from other similar e-commerce. This can be affected by the post- purchase experience which includes customer service, shipping, trackin... see more

Pags. 1320 - 1332  

Joshua Febriko Manalu, ElsaPanjaitan Panjaitan, Krisna Dinata Putri Situmorang, Cut Fitri Rostina

PT. Bank Sumut perusahaan perbankan terkait segi uang dan produk kredit. Tujuan penelitian ini adalah untuk menganalisis dan mengukur pengaruh stres, disiplin, dan kompensasi tempat kerja terhadap kinerja karyawan. Metode penelitian deskriptif digunakan, ... see more

Pags. 1333 - 1357  

Mesra Hati Buulolo, Febyola Dewanty Naibaho, Enda Noviyanti Simorangkir

The economic condition in Indonesia is currently in a period of developmentwhich is quite good, this can be seen from the number of companies that are growing andcontinues to grow, one of which is in manufacturing companies. This researchusing a sample of... see more

Pags. 1358 - 1376  

Kris Hekayanti, Praptini Yulianti

This study aims to assess and evaluate the important role of hospital organization in nursing respondents. Nurses are professional workers who play an important role in hospital organizations and are directly related to human services in creating services... see more

Pags. 1377 - 1397  

Balgis Aryet, Erry Andhaniwati

External auditor is the party responsible for planning and carrying out the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement, whether caused by error or fraud. This profession is trusted by th... see more

Pags. 1398 - 1418