Akuntansi Prima

PENGARUH AUDIT INTERNAL DAN KOMITE AUDIT TERHADAP GOOD CORPORATE GOVERNANCE (STUDI KASUS PT. RATEL SHELBY INDONESIA)

Ahmad braja wahyu Ahmad braja wahyu — 2025-04-22

This study aims to determine the impact of internal audit and the audit committee on the implementation of Good Corporate Governance at PT. Ratel Shelby Indonesia. The research strategy employs a quantitative method with a descriptive approach. Data analysis is conducted using multiple linear regression with SPSS software version 25.0.2.0. The population for this study is PT. Ratel Shelby Indonesia, with the research sample consisting of parties involved in internal audit practices and the audit committee related to Good Corporate Governance. Sampling is conducted using a non-probability sampling method with convenience sampling technique. Data collection is performed using a questionnaire distributed to respondents including the audit committee, internal audit unit, company secretary, and financial staff. Hypothesis testing is carried out using the coefficient of determination test and t-test. The results of the study demonstrate that internal audit and the audit committee have a positive impact on the implementation of Good Corporate Governance. This indicates that improved internal audit performance and more effective roles of the audit committee can influence the enhancement of Good Corporate Governance. Good internal audit performance and effective oversight by the audit committee will positively affect Good Corporate Governance at PT. Ratel Shelby Indonesia.

Pengaruh Laba Akuntansi, Opini Audit, Solvabilitas dan Ukuran Perusahaaan Terhdap Audit Delay Pada Perusahaaan Manufaktur Sektor Pangan yng Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2022

samuel napitupulu — 2025-04-22

This research aims to analyze the factors that influence audit delays in food sector manufacturing companies listed on the Indonesia Stock Exchange in the 2020-2022 period. The factors studied include accounting profit, audit opinion, solvency, and company size. The research method used is quantitative using secondary data from related articles and journals. Partial test results show that accounting profit, solvency and company size do not have a significant influence on audit delay, while audit opinion has a significant influence on audit delay. Meanwhile, simultaneously accounting profit, audit opinion, solvency and company size have a significant effect on audit delay.

Keywords: audit delay, accounting profit, audit opinion, solvency, company size

Pengaruh Penyaluran Kredit, Non Performing Loan , Corporate Social Responsibility, Digital Banking terhadap Customer Retention di Bank Sumut KCP Sei Sikambing , Medan

Ema Ranika Sihombing — 2025-05-06

Technological progress plays a crucial role in the expansion of digital banking within the financial sector. Digital banking enables customers to engage with banks more efficiently, especially regarding credit distribution, non-performing loans (NPL), corporate social responsibility (CSR), and other financial services, without requiring a physical visit to a bank branch. Based on this context, this study aims to analyze the impact of credit distribution, non-performing loans (NPL), corporate social responsibility (CSR), and digital banking on customer retention at Bank Sumut KCP Sei Sikambing. The research involves a total population of 50 individuals. A probability sampling method is applied in this study. Customer retention serves as the dependent variable, whereas the independent variables include credit distribution, non-performing loans (NPL), corporate social responsibility (CSR), and digital banking. This research adopts a quantitative survey approach, with data analysis conducted using SPSS version 2020. The results of the t-test reveal that credit distribution positively affects customer retention. Similarly, non-performing loans (NPL), corporate social responsibility (CSR), and digital banking also exhibit a positive influence on customer retention.

The Effect of Capital Structure, Cash Flow, Market Value Added, and Net Profit Margin on Stock Returns of Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2020–2022 Period

Nia Angelia — 2025-05-06

Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) are companies engaged in the processing and distribution of food and beverage products, whose shares are traded on the Indonesian capital market. This study aims to determine the effect of Capital Structure, Cash Flow, Market Value Added, and Net Profit Margin on Stock Returns of food and beverage companies listed on the IDX for the period 2020–2022. The population of this study includes all food and beverage companies listed on the IDX during the 2020–2022 period, totaling 40 companies. The number of samples used in this study is 23 companies over a period of 3 years, resulting in a total of 69 research samples. The results of the study partially show that Debt to Equity Ratio has a negative and insignificant effect on Stock Returns, Operating Cash Flow has no significant effect on Stock Returns, Market Value Added has a positive and significant effect on Stock Returns, and Net Profit Margin has no significant effect on Stock Returns. Meanwhile, simultaneously, Debt to Equity Ratio, Operating Cash Flow, Market Value Added, and Net Profit Margin have a positive and significant effect on Stock Returns.

The Influence of Net Profit Margin, Return on Asset, Debt to Equity Ratio, and Current Ratio on Stock Prices in Manufacturing Companies in the Basic and Chemical Industries Listed on the Indonesia Stock Exchange in 2019-2021.

Rina warta Simamora — 2025-05-06

This research aims to examine the influence of NPM, ROA, capital structure and CR on share prices in manufacturing companies in the basic industrial and chemical sectors listed on the IDX. The sample used was 28 companies out of 73 companies listed during the 2019-2022 period. The analysis used is multiple linear regression analysis with SPSS application tools. From the statistical tests carried out, it was found that ROA partially had a significant positive effect on share prices, NPM and capital structure partially had no significant effect on share prices, CR partially had a significant negative effect on share prices. Meanwhile, simultaneously NPM, ROA, capital structure and CR have a significant effect on stock prices listed on the IDX.