PENGARUH STRUKTUR AUDIT, KONFLIK PERAN DAN KETIDAKJELASAN PERAN TERHADAP KINERJA AUDITOR

Auditor performance becomes main attention, well for client or public even,in assess audit result that is done. Auditor performance constitutes tousufruct job that reached by auditor in perform its task, according toaccountability which is given on it and as one ofrefuses fathom that is utilized todetermine, what a work that is done will well or on the contrary.Working condition that insufficiently conducive regards auditor performanceso get to regard society trust to public accountant as side as independentdeep audits financial statement. To the effect that wants to be reached in this research is subject to be knowstructure influence audits, role conflict and role vagueness to auditorperformance on enrolled Public Accountant Office at IAPI Bandung's Branch.Observational method that is utilized in this research is survey's method.Usufruct this observational conclusion which is audit structure (X1) havinginfluence that significant to auditor performance (Y). The results of this studysupport Zaenal Fanani (2007) that the audit structure significant effect on theauditor performance. Role conflict (X2) having influence that significant toauditor performance (Y). The results of this study support Zaenal Fanani (2007)that the role conflict significant effect on the auditor performance. Roleambiguity (X3) nots having influence to auditor performance (Y). The results ofthis study support Zaenal Fanani (2007) that the role ambiguity had nosignificant effect on the auditor performance. Structure audits (X1), role conflict(X2) and role ambiguity (X3) stimulant’s ala have influence that significant toauditor performance (Y).

PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN TOTAL ASSETS TURNOVER TERHADAP RETURN ON EQUITY PADA PERUSAHAAN PROPERTI DAN REAL ESTATE DI BEI TAHUN 2013- 2017

Penelitian ini bertujuan untuk menganalisis beberapa faktor yang mempengaruhi profitabilitas perusahaan, di mana Current Ratio (CR), Debt to Equity Ratio (DER), danTotal Asset Turnover (TAT) merupakan variabel independen dan Return on Equity (ROE) adalah variabel dependen. Penelitian yang digunakan adalah Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Penelitian ini memiliki 5 sampel perusahaan yang memenuhi kriteria. Teknik analisis yang digunakan adalah uji asumsi klasik, analisis regresi linier berganda, uji t dan juga uji koefisien determinasi. Uji asumsi klasik yang digunakan juga meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Hasil dari uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji auotokorelasi, tidak ditemukan variabel yang menyimpang dari asumsi klasik. Hal ini menunjukan bahwa data yang telah tersedia mampu memenuhi syarat untuk menggunakan model persamaan regresi linier berganda. Hasil penelitian menunjukan bahwa secara parsial Current Ratio (CR) berpengaruh signifikan negatif terhadap ROE. Hal ini disebabkan karena nilai thitung lebih besar dari ttabel atau |-2,514| > 1,71714 dan nilai Sig lebih kecil dari ? atau 0,020 < 0,05. Lalu Debt to Equity Ratio (DER) berpengaruh negatif tetapi tidak signifikan terhadap ROE. Hal ini disebabkan karena nilai thitung lebih besar dari ttabel atau |-1,981| > 1,71714 dan nilai Sig lebih besar dari ? atau 0,061 > 0,05. Total Asset Turnover (TAT) berpengaruh positif dan signifikan terhadap ROE. Hal ini disebabkan karena nilai thitung lebih besar dari ttabel atau 2,984 > 1,71714, dan nilai Sig TAT lebih kecil dari ? atau 0,007 < 0,05. Variabel independen pada penelitian ini mempunyai pengaruh terhadap ROE sebesar 46,9% sisanya sebesar 53,1% dipengaruhi oleh faktor lain.Kata Kunci : CR , DER , TAT dan ROE

PENGARUH RETURN ON ASSET DAN ARUS KAS UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS

This study aimed to examine the effect of the Return On Asset (ROA) and the cash flow for prediction of financial distress in the company go public manufacturing basic chemical industry sector. This study was a descriptive study with a quantitative approach. Samples are six publicly traded companies included in the basic chemical industry sub-sector with the study period 2009-2013. The six companies are PT. Asahimas Flat Glass Tbk, PT. Arwana Citra Mulia Tbk, PT. Ceramic core Alamasri Industry Tbk, PT. Assosiasi Keramika Indonesia Tbk, PT. Industrindo Mulia Tbk and PT. Surya Toto Indonesia Tbk. This study uses secondary data obtained from the annual financial statements published by the company on the Indonesian Stock Exchange website. Data analysis technique used by logistic regression. The results of this study prove that the ROA and cash flow have a significant effect in predicting the company'sfinancial distress. The information value of profit after tax (EAT) has the ability to predict financial distress in a company. This is demonstrated by the significant values are under 0.05. The information value of cash flow (CF) has no significant effect. It is seen from the logistic regression test value of 0.938 which means that cash flow information does not have the ability to predict financial distress of a company.

CURRENT RASIO, EPS DAN NPM PENGARUH TERHADAP RETURN SAHAM PADAPERUSAHAAN MANUFAKTUR

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio, Earning Per Share, dan Net Profit Margin terhadap Return saham pada perusahaan sektor farmasi yang terdaftar di Bursa Efek Indonesia untuk periode tahun 2010-2012. Penulis memilih perusahaan manufaktur sektor farmasi untuk dijadikan obyek penelitian karena di Indonesia sedang ramai membahas dunia kesehatan. Semua orang membutuhkan barang farmasi dalam kehidupannya sehari-hari dalam kondisi sehat maupun sakit. Metode penelitian yang digunakan adalah Asosiatif. Populasi dalam penelitian ini adalah perusahaan Manufaktur sektor Farmasi pada BEI yang terdaftar di BEI Periode tahun 2010-2012 dengan pemilihan sampel yang menggunakan metode purposive sampling sebanyak 5 perusahaan. Jenis data yang digunakan sekunder, data yang digunakan adalah laporan keuangan tahunan dari masing-masing perusahaan sampel yang dipublikasikan. Metode analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, analisis regresi, dan uji hipotesis. Penelitian ini menggunakan analisis regresi berganda dengan menggunakan alat bantu statistik SPSS versi 18. Hasil penelitian menunjukkan bahwa Current Ratio, Earning Per Share dan Net ProfitMargin secara parsial Pengaruhnya signifikan terhadap Return Saham.Kata Kunci: Currrent Ratio, Earning Per Share, Net Profit Margin dan Return Saham

PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING LOAN (NPL), BIAYA OPERASIONAL PADA PENDAPATAN OPERASIONAL (BOPO), LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSET (ROA) Pada Bank BUMN Periode 2013 - 2017

This research has a purposed to provide empirical evidences about the CapitalAdequacy Ratio (CAR), Nonperforming Loans (NPL) , Operating Expenses to Operating Income(BOPO), Loan to Deposit Ratio (LDR) towards profitability (ROA) on state owned bank. Timeperiod uses in this research begin from 2013 until 2017. The analyzed method in this research usesmultiple linear regressions including classical assumption such as normality test, multicolinearitytest, heterocedacity test, and autocorrelation test. The result shown that Operating Expenses toOperating Income (BOPO) variables have positive relation and significantly influence towardsROA. Meanwhile Capital Adequacy Ratio (CAR), Nonperforming Loans (NPL) , Loan to DepositRatio (LDR) have negative relation and significantly influence towards ROA.Keywords: Capital Adequacy Ratio (CAR), Nonperforming Loans (NPL) , Operating Expensesto Operating Income (BOPO), Loan to Deposit Ratio (LDR) and Profitability

PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT DAN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS TERHADAP EFEKTIFITAS PENGENDALIAN PIUTANG

The purpose of this research is to find out and learn how much influence thesales accounting information system, the cash receipt accounting information system onthe effectiveness of controlling accounts receivable. The population in this study is limitedto PT Tera Data Indonesia's employees. The sampling technique was 30 respondents.Data collection techniques use primary and secondary data with the help of SPSS version20. For windows. From the test results it can be concluded that the credit salesaccounting information system, the cash receipt accounting information system has aneffect on the effectiveness of the accounts receivable control.Keyword : Credit Sales Accounting Information Systems, Accounting InformationSystems Cash Receipts, Accountability Control Effectiveness.