Manajemen risiko adalah suatu hal yang sangat penting untuk diteliti karena pengungkapan, hal ini... more Manajemen risiko adalah suatu hal yang sangat penting untuk diteliti karena pengungkapan, hal ini dapat berpengaruh terhadap kepercayaan public kepada perusahaan. Untuk itu penelitian ini akan menguji manajemen risiko dan factor yang mempengaruhi pengungkapannya meliputi Pertumbuhan laba, Nilai Perusahaan, ukuran perusahaan, jenis industri, dan kompleksitas bisnis. Populasi mencakup seluruh perusahaan di PT BEI dan sampel terfokus pada perusahaan yang menjalankan bisnis non keuangan, yaitu sebanyak 257 perusahaan yang bersumber dari website www.idx.co.id. Pengujian hipotesis menggunakan teknik analisis statistic regresi berganda yang dijalankan melalui aplikasi SPSS versi 21. Secara teoritis penelitian ini didasarkan pada teori signal yaitu para pelaku pasar akan merespon informasi apapun yang muncul dipermukaan. Hasil penelitian menunjukkan bahwa seluruh variabel berpengaruh secara signifikan baik parsial maupun simultan terhadap pengungkapan manajemen risiko perusahaan. Hal ini da...
International Journal of Finance, Economics and Business
This paper presents a review literature of the factors that influence organisational performance ... more This paper presents a review literature of the factors that influence organisational performance in organisations in private universities. This study focuses on internal control variables, budgeting processes and organisational characteristics as moderating variables. Many private universities in Indonesia are closed or no longer operating due to a lack of internal control in managing universities and inadequate budgeting processes. So, the universities lack funds to carry out their operational activities. The characteristics of higher education leaders are less professional in managing higher education institutions. He/she carried out his leadership so that many universities went bankrupt. Finally, these universities had to be closed due to a shortage of students as the main source of higher education funding. From previous research, many researchers are still researching profit organisations, which is rarely done for non-profit organisations. Besides that, the previous research on...
International Journal of Advances in Social Sciences and Humanities
This study determines the feasibility and effectiveness of the media mobile application project-b... more This study determines the feasibility and effectiveness of the media mobile application project-based learning on service company materials. This type of research is development research using the Borg and Gall product development model combined with the Dick and Carey design model. This research was conducted on Sei Suka Vocational High School, Batubara Regency. The method used in this research is a quasi-experimental method. The research sample of 62 students consisting of 31 students as an experimental class who was taught using media mobile application based on Project Based Learning and 31 students as a control class who was taught using conventional media. The results of the hypothesis test prove that there is a significant difference between the results of student Service Company Accounting material taught using the media Mobile Application based Project Based Learning and the results of Service Company Accounting used in conventional media. This is indicated by the data acqu...
Economit Journal: Scientific Journal of Accountancy, Management and Finance
Analysis of banking profitability is very important to study because there are many factors that ... more Analysis of banking profitability is very important to study because there are many factors that affect profitability, including exchange rates, and interest rates which have an impact on profitability. For this reason, this study will discuss the interrelationships of all variables that can influence it. Observations were made on banking companies on the Indonesia Stock Exchange in 2016-2018. The sample was selected by determining the criteria so that 27 companies were netted by purposive sampling. After downloading the data sourced from wwwIDXx.co.id. Multiple regression analysis shows the test results at a significance of 5%, namely the Capital Adequacy Ratio (CAR) and Non-Performing Loans can affect Profitability with projections on ROA. Thus it can be concluded that partially or simultaneously all variables have a significant effect on the profitability of the banking company. This result is understandable because these two variables in theory can strengthen the increase in pro...
Jurnal Manajemen Bisnis Eka Prasetya Penelitian Ilmu Manajemen
The problem in this study is the investment interest of students in the capital market which basi... more The problem in this study is the investment interest of students in the capital market which basically students have a fairly high investment interest, but because of a risk and the perception that investment requires large capital so that some of the students discourage investment. This study aims to determine empirical evidence regarding the effect of investment motivation, minimum capital, investment risk, and investment knowledge on investment interest in the capital market. The population in this study were all students of the Faculty of Economics, State Universitas Negeri Medan. From the population, the data collected were 60 respondents who became the research sample with the provisions using the purposive sampling method. In this study, the instrument test was carried out through validity and reliability tests. The data analysis technique used in this study is the classical assumption test, multiple linear regression analysis and hypothesis testing, t test and F test using S...
Economit Journal: Scientific Journal of Accountancy, Management and Finance, 2022
The purpose of the research to determine the effect of corporate social responsibility disclosure... more The purpose of the research to determine the effect of corporate social responsibility disclosure on the performance of automotive companies on the Indonesia Stock Exchange (IDX) in 2017-2020, to determine the effect of profitability on the performance of automotive companies on the Indonesia Stock Exchange (IDX) in 2017-2020, to determine the effect of sales growth on the Indonesia Stock Exchange (IDX) in 2017-2020 and to determine the effect of corporate social responsibility diclosure, profitability and sales growth simultaneously on the performance of automotive companies on the Indonesia Stock Exchange (IDX) 2017-2020. The data collection techniuqe used in this study of documentation which learn the documents related data research such as the financial statements of automotive companies on the Indonesia Stock Exchange (IDX). In addition, the data analysis techniuqe used is multiple linear regression technique. The results in the study are 1) The company’s CSR index has a partia...
Media Riset Akuntansi, Auditing & Informasi, 2017
Ide dasar yang meiandasi perlunya dikembangkan akuntansi sosial (social accounting) adalah tuntut... more Ide dasar yang meiandasi perlunya dikembangkan akuntansi sosial (social accounting) adalah tuntutan terhadap perluasan tanggung jawab perusahaan. Akuntansi sosial mengisyaratkan bahwa suatu entitas bisnis tidak dapat dipisahkan dengan lingkungan sosial dimana entitas tersebut berada, sehingga interaksi antara keduanya pedu diakomodasi dalam teknikdan metode akuntansi. Makalah ini membahas secara teodtistentang akuntansi sosial dan penerapannya di Indonesia dengan satu kesimpulan bahwa penerapan akuntansi sosial di Indonesia masih sangat rendah dan peran akuntansi sosial menjad relevan sebagai solusi bagi permasalahan sosial yang dihadapi oleh perusahan di Indoensia.Kata kunci : Tanggung jawab perusahaan, Akuntansi sosial, Permasalahan sosial
Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia, 2019
This paper aims to show the effect of fee, tenure and klient size variables on audit quality in m... more This paper aims to show the effect of fee, tenure and klient size variables on audit quality in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The population in this writing is all manufacturing companies listed on the IDX in 2018-2020. Samples were taken using purposive sampling method. The sample amounted to 53 companies, for the 2018-2020 observation year, so the number of samples was 159 samples. The data collection technique is done by downloading audited financial reports from the website www.idx.co.id. The data analysis technique used in this writing is descriptive statistical analysis and logistic regression analysis. The results of this writing indicate a significance value of fee of 0.023, tenure of 0.475, and Klien Size of 0.006. The conclusion of this writing is that the variable fee and klient size have a significant effect on audit quality. While the tenure variable has no effect on audit quality.
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 2021
Penelitian ini mengkaji tentang kualitas auditor dalam mengeluarkan opini terhadap laporan keuang... more Penelitian ini mengkaji tentang kualitas auditor dalam mengeluarkan opini terhadap laporan keuangan. Hasil opini yang dikeluarkan auditor dapat mempengaruhi nilai suatu perusahaan. Penelitian ini bertujuan untuk menguji hubungan Human Capital dan Gender terhadap kualitas auditor pada Kantor Akuntan Publik (KAP) di Medan. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Medan. Dengan teknik pengumpulan data melalui keusioner diperoleh 36 sampel. Data yang diperoleh merupakan data primer pada kantor Akuntan Publik (KAP) di Medan. Variabel penelitian ini terdiri dari Kualitas Auditor sebagai variabel terikat dan Human Capital dan Gender sebagai variabel bebas. Teknik analisis data yang digunakan dalam penelitian ini adalah SMART Partial Least Square (PLS). Hasil penelitian ini menunjukan bahwa variabel Human Capital secara partial tidak berpengaruh dan signifikan terhadap Kualitas Auditor. Variabel Gender secara partial berpengaruh dan sig...
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 2021
Penelitan ini bertujuan untuk mendapatkan suatu Model sikap Emergensi dan Respon cepat kesiapsiag... more Penelitan ini bertujuan untuk mendapatkan suatu Model sikap Emergensi dan Respon cepat kesiapsiagaan terhadap terjadinya suatu bencana, khususnya pandemi virus corona (Covid-19) yang terjadi saat ini dan pengaruhnya terhadap kinerja Akuntan Pendidik di Indonesia. Berdasarkan pada Teori kontijensi dengan pengembangan model Respon Emergensi Akuntan pendidik dan Teori Stakeholder untuk melihat faktor eksternal pencapaian kinerja Akuntan pendidik. Populasi penelitian ini adalah Dosen akuntansi di seluruh Provinsi Sumatera Utara, dengan menggunakan teknik sampel kemudahan didapatkan 103 responden. Teknik pengumpulan data dilakukan secara dalam jaringan (daring) dengan membuat kuesioner berbasis online menggunakan Google form dan disebarkan kepada grup WA Forum Dosen Akuntansi Perguruan Tinggi dari berbagai Perguruan Tinggi negeri dan Swasta yang ada di Provinsi Sumatera Utara. Teknik analisis yang digunakan adalah Analisis Regresi berganda dengan tiga model estimasi dan perhitungan data ...
The problems Discussed in this study is Whether the locus of control may Affect the relationship ... more The problems Discussed in this study is Whether the locus of control may Affect the relationship of leadership style and job satisfaction of auditors who work at a public accounting firm located in the city of Field. The purpose of this study was to examine the complexity of the task, and locus of control may Affect leadership style and job satisfaction of auditors.The population used in this study were all junior auditors who worked at a public accounting firm located in the city by questionnaire.Technic spreading field of the data analysis used was t test or partial with SPSS 18.0.From the results of the partial test t value -1022 <1.71 of directive leadership style and t value 0.008 <1.71 of supportive leadership style t value -1287 <1.71 of participative leadership style and the final value of the complexity of the task -565 < 1.71. So from the four hypotheses that you want to test the fourth hypothesis is rejected.The conclusion of this study is that the locus of co...
This study aims to (1) develop interactive learning media based on articulate storylines in tax c... more This study aims to (1) develop interactive learning media based on articulate storylines in tax courses; (2) test the feasibility of learning media developed based on the validation/assessment of expert teams and students; and (3) test the effect of the use of learning media developed on academic performance. This study is a type of research and development by following the ADDIE development model (Analysis, Design, Development, Implementation and Evaluation). Still, here the model used only until the fourth stage (4) that is implementation. Validation was carried out by the Lecturer Supervisory Team and the Media Expert Lecturer Team. It was tested on 35 students of the Digital Business study program, Faculty of Economics, State University of Medan. The study was conducted from June to September 2020. The data collection technique was carried out using a questionnaire. Media validation was carried out by the Media Expert Lecturer Team and was tested on 35 students of the Digital Bu...
This study aims to investigate the influence of efficiency, liquidity, capital adequacy, Credit R... more This study aims to investigate the influence of efficiency, liquidity, capital adequacy, Credit Risk and Market Risk to Bank Performance the banking company listed on the Stock Exchange Year 2013 to 2015. The population in this study are all banking companies listed on the Stock Exchange Year 2013 to 2015. Of the 43 listed companies, selected 27 companies sampled usingmethod. purposivesamplingThe data used in this research is secondary data, by downloading the financial statements of sites www.idx.co.id. Data analysis techniques used in this research is multiple regression analysis. Test this hypothesis using the t test and F test the hypothesis testing results obtained with a significance level of 5% indicates that the market risk variables affect positively on the performance of the Bank. This means that the rise in the market risk of the bank's performance increased or can be good. Efficiency and Credit Risk Bank negatively affect performance. This means efficiency and credit...
The problem in this study is whether the asset structure, firm size, liquidity, business risk, op... more The problem in this study is whether the asset structure, firm size, liquidity, business risk, operating leverage, sales growth, and the growth of corporate influence on the capital structure of the manufacturing companies listed on the Indonesia Stock Exchange. This study aims to identify and examine the effect of the asset structure, firm size, liquidity, business risk, operating leverage, sales growth and growth of the capital structure of a company manufacturing consumer goods sector (consumer goods) listed on the Indonesia Stock Exchange (IDX ) the period from 2009 to 2011. The population in this study were 134 companies. With a sample of more than 26 manufacturing companies in the consumer goods sector, where the method used is purposive sampling, which is derived from the site www.idx.co.id. Analysis of test data using linear regression. Hypothesis testing is performed using the F test and t test. The test results showed that there were simultaneous influence of asset structu...
This study aims to determine the influence of taxpayers’ awareness and compliance in generating l... more This study aims to determine the influence of taxpayers’ awareness and compliance in generating local revenue moderated by the government. Data were collected from 64 Mandailing Natal Regency taxpayers from hotels, restaurants, and bird nest businesses using cluster sampling. The obtained data were analyzed using multiple regression analysis techniques with the help of the SPSS program. The result showed that the taxpayers' awareness and compliance moderated by tax governance simultaneously affect the locally-generated revenue. It also showed that taxpayers' awareness does not affect locally-generated revenue, as opposed to their compliance, which has a significant and positive effect. Similarly, their awareness moderated by tax governance has a positive effect on locally-generated revenues, as opposed to their compliance.
Manajemen risiko adalah suatu hal yang sangat penting untuk diteliti karena pengungkapan, hal ini... more Manajemen risiko adalah suatu hal yang sangat penting untuk diteliti karena pengungkapan, hal ini dapat berpengaruh terhadap kepercayaan public kepada perusahaan. Untuk itu penelitian ini akan menguji manajemen risiko dan factor yang mempengaruhi pengungkapannya meliputi Pertumbuhan laba, Nilai Perusahaan, ukuran perusahaan, jenis industri, dan kompleksitas bisnis. Populasi mencakup seluruh perusahaan di PT BEI dan sampel terfokus pada perusahaan yang menjalankan bisnis non keuangan, yaitu sebanyak 257 perusahaan yang bersumber dari website www.idx.co.id. Pengujian hipotesis menggunakan teknik analisis statistic regresi berganda yang dijalankan melalui aplikasi SPSS versi 21. Secara teoritis penelitian ini didasarkan pada teori signal yaitu para pelaku pasar akan merespon informasi apapun yang muncul dipermukaan. Hasil penelitian menunjukkan bahwa seluruh variabel berpengaruh secara signifikan baik parsial maupun simultan terhadap pengungkapan manajemen risiko perusahaan. Hal ini da...
International Journal of Finance, Economics and Business
This paper presents a review literature of the factors that influence organisational performance ... more This paper presents a review literature of the factors that influence organisational performance in organisations in private universities. This study focuses on internal control variables, budgeting processes and organisational characteristics as moderating variables. Many private universities in Indonesia are closed or no longer operating due to a lack of internal control in managing universities and inadequate budgeting processes. So, the universities lack funds to carry out their operational activities. The characteristics of higher education leaders are less professional in managing higher education institutions. He/she carried out his leadership so that many universities went bankrupt. Finally, these universities had to be closed due to a shortage of students as the main source of higher education funding. From previous research, many researchers are still researching profit organisations, which is rarely done for non-profit organisations. Besides that, the previous research on...
International Journal of Advances in Social Sciences and Humanities
This study determines the feasibility and effectiveness of the media mobile application project-b... more This study determines the feasibility and effectiveness of the media mobile application project-based learning on service company materials. This type of research is development research using the Borg and Gall product development model combined with the Dick and Carey design model. This research was conducted on Sei Suka Vocational High School, Batubara Regency. The method used in this research is a quasi-experimental method. The research sample of 62 students consisting of 31 students as an experimental class who was taught using media mobile application based on Project Based Learning and 31 students as a control class who was taught using conventional media. The results of the hypothesis test prove that there is a significant difference between the results of student Service Company Accounting material taught using the media Mobile Application based Project Based Learning and the results of Service Company Accounting used in conventional media. This is indicated by the data acqu...
Economit Journal: Scientific Journal of Accountancy, Management and Finance
Analysis of banking profitability is very important to study because there are many factors that ... more Analysis of banking profitability is very important to study because there are many factors that affect profitability, including exchange rates, and interest rates which have an impact on profitability. For this reason, this study will discuss the interrelationships of all variables that can influence it. Observations were made on banking companies on the Indonesia Stock Exchange in 2016-2018. The sample was selected by determining the criteria so that 27 companies were netted by purposive sampling. After downloading the data sourced from wwwIDXx.co.id. Multiple regression analysis shows the test results at a significance of 5%, namely the Capital Adequacy Ratio (CAR) and Non-Performing Loans can affect Profitability with projections on ROA. Thus it can be concluded that partially or simultaneously all variables have a significant effect on the profitability of the banking company. This result is understandable because these two variables in theory can strengthen the increase in pro...
Jurnal Manajemen Bisnis Eka Prasetya Penelitian Ilmu Manajemen
The problem in this study is the investment interest of students in the capital market which basi... more The problem in this study is the investment interest of students in the capital market which basically students have a fairly high investment interest, but because of a risk and the perception that investment requires large capital so that some of the students discourage investment. This study aims to determine empirical evidence regarding the effect of investment motivation, minimum capital, investment risk, and investment knowledge on investment interest in the capital market. The population in this study were all students of the Faculty of Economics, State Universitas Negeri Medan. From the population, the data collected were 60 respondents who became the research sample with the provisions using the purposive sampling method. In this study, the instrument test was carried out through validity and reliability tests. The data analysis technique used in this study is the classical assumption test, multiple linear regression analysis and hypothesis testing, t test and F test using S...
Economit Journal: Scientific Journal of Accountancy, Management and Finance, 2022
The purpose of the research to determine the effect of corporate social responsibility disclosure... more The purpose of the research to determine the effect of corporate social responsibility disclosure on the performance of automotive companies on the Indonesia Stock Exchange (IDX) in 2017-2020, to determine the effect of profitability on the performance of automotive companies on the Indonesia Stock Exchange (IDX) in 2017-2020, to determine the effect of sales growth on the Indonesia Stock Exchange (IDX) in 2017-2020 and to determine the effect of corporate social responsibility diclosure, profitability and sales growth simultaneously on the performance of automotive companies on the Indonesia Stock Exchange (IDX) 2017-2020. The data collection techniuqe used in this study of documentation which learn the documents related data research such as the financial statements of automotive companies on the Indonesia Stock Exchange (IDX). In addition, the data analysis techniuqe used is multiple linear regression technique. The results in the study are 1) The company’s CSR index has a partia...
Media Riset Akuntansi, Auditing & Informasi, 2017
Ide dasar yang meiandasi perlunya dikembangkan akuntansi sosial (social accounting) adalah tuntut... more Ide dasar yang meiandasi perlunya dikembangkan akuntansi sosial (social accounting) adalah tuntutan terhadap perluasan tanggung jawab perusahaan. Akuntansi sosial mengisyaratkan bahwa suatu entitas bisnis tidak dapat dipisahkan dengan lingkungan sosial dimana entitas tersebut berada, sehingga interaksi antara keduanya pedu diakomodasi dalam teknikdan metode akuntansi. Makalah ini membahas secara teodtistentang akuntansi sosial dan penerapannya di Indonesia dengan satu kesimpulan bahwa penerapan akuntansi sosial di Indonesia masih sangat rendah dan peran akuntansi sosial menjad relevan sebagai solusi bagi permasalahan sosial yang dihadapi oleh perusahan di Indoensia.Kata kunci : Tanggung jawab perusahaan, Akuntansi sosial, Permasalahan sosial
Proceedings of the Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia, 2019
This paper aims to show the effect of fee, tenure and klient size variables on audit quality in m... more This paper aims to show the effect of fee, tenure and klient size variables on audit quality in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The population in this writing is all manufacturing companies listed on the IDX in 2018-2020. Samples were taken using purposive sampling method. The sample amounted to 53 companies, for the 2018-2020 observation year, so the number of samples was 159 samples. The data collection technique is done by downloading audited financial reports from the website www.idx.co.id. The data analysis technique used in this writing is descriptive statistical analysis and logistic regression analysis. The results of this writing indicate a significance value of fee of 0.023, tenure of 0.475, and Klien Size of 0.006. The conclusion of this writing is that the variable fee and klient size have a significant effect on audit quality. While the tenure variable has no effect on audit quality.
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 2021
Penelitian ini mengkaji tentang kualitas auditor dalam mengeluarkan opini terhadap laporan keuang... more Penelitian ini mengkaji tentang kualitas auditor dalam mengeluarkan opini terhadap laporan keuangan. Hasil opini yang dikeluarkan auditor dapat mempengaruhi nilai suatu perusahaan. Penelitian ini bertujuan untuk menguji hubungan Human Capital dan Gender terhadap kualitas auditor pada Kantor Akuntan Publik (KAP) di Medan. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Medan. Dengan teknik pengumpulan data melalui keusioner diperoleh 36 sampel. Data yang diperoleh merupakan data primer pada kantor Akuntan Publik (KAP) di Medan. Variabel penelitian ini terdiri dari Kualitas Auditor sebagai variabel terikat dan Human Capital dan Gender sebagai variabel bebas. Teknik analisis data yang digunakan dalam penelitian ini adalah SMART Partial Least Square (PLS). Hasil penelitian ini menunjukan bahwa variabel Human Capital secara partial tidak berpengaruh dan signifikan terhadap Kualitas Auditor. Variabel Gender secara partial berpengaruh dan sig...
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 2021
Penelitan ini bertujuan untuk mendapatkan suatu Model sikap Emergensi dan Respon cepat kesiapsiag... more Penelitan ini bertujuan untuk mendapatkan suatu Model sikap Emergensi dan Respon cepat kesiapsiagaan terhadap terjadinya suatu bencana, khususnya pandemi virus corona (Covid-19) yang terjadi saat ini dan pengaruhnya terhadap kinerja Akuntan Pendidik di Indonesia. Berdasarkan pada Teori kontijensi dengan pengembangan model Respon Emergensi Akuntan pendidik dan Teori Stakeholder untuk melihat faktor eksternal pencapaian kinerja Akuntan pendidik. Populasi penelitian ini adalah Dosen akuntansi di seluruh Provinsi Sumatera Utara, dengan menggunakan teknik sampel kemudahan didapatkan 103 responden. Teknik pengumpulan data dilakukan secara dalam jaringan (daring) dengan membuat kuesioner berbasis online menggunakan Google form dan disebarkan kepada grup WA Forum Dosen Akuntansi Perguruan Tinggi dari berbagai Perguruan Tinggi negeri dan Swasta yang ada di Provinsi Sumatera Utara. Teknik analisis yang digunakan adalah Analisis Regresi berganda dengan tiga model estimasi dan perhitungan data ...
The problems Discussed in this study is Whether the locus of control may Affect the relationship ... more The problems Discussed in this study is Whether the locus of control may Affect the relationship of leadership style and job satisfaction of auditors who work at a public accounting firm located in the city of Field. The purpose of this study was to examine the complexity of the task, and locus of control may Affect leadership style and job satisfaction of auditors.The population used in this study were all junior auditors who worked at a public accounting firm located in the city by questionnaire.Technic spreading field of the data analysis used was t test or partial with SPSS 18.0.From the results of the partial test t value -1022 <1.71 of directive leadership style and t value 0.008 <1.71 of supportive leadership style t value -1287 <1.71 of participative leadership style and the final value of the complexity of the task -565 < 1.71. So from the four hypotheses that you want to test the fourth hypothesis is rejected.The conclusion of this study is that the locus of co...
This study aims to (1) develop interactive learning media based on articulate storylines in tax c... more This study aims to (1) develop interactive learning media based on articulate storylines in tax courses; (2) test the feasibility of learning media developed based on the validation/assessment of expert teams and students; and (3) test the effect of the use of learning media developed on academic performance. This study is a type of research and development by following the ADDIE development model (Analysis, Design, Development, Implementation and Evaluation). Still, here the model used only until the fourth stage (4) that is implementation. Validation was carried out by the Lecturer Supervisory Team and the Media Expert Lecturer Team. It was tested on 35 students of the Digital Business study program, Faculty of Economics, State University of Medan. The study was conducted from June to September 2020. The data collection technique was carried out using a questionnaire. Media validation was carried out by the Media Expert Lecturer Team and was tested on 35 students of the Digital Bu...
This study aims to investigate the influence of efficiency, liquidity, capital adequacy, Credit R... more This study aims to investigate the influence of efficiency, liquidity, capital adequacy, Credit Risk and Market Risk to Bank Performance the banking company listed on the Stock Exchange Year 2013 to 2015. The population in this study are all banking companies listed on the Stock Exchange Year 2013 to 2015. Of the 43 listed companies, selected 27 companies sampled usingmethod. purposivesamplingThe data used in this research is secondary data, by downloading the financial statements of sites www.idx.co.id. Data analysis techniques used in this research is multiple regression analysis. Test this hypothesis using the t test and F test the hypothesis testing results obtained with a significance level of 5% indicates that the market risk variables affect positively on the performance of the Bank. This means that the rise in the market risk of the bank's performance increased or can be good. Efficiency and Credit Risk Bank negatively affect performance. This means efficiency and credit...
The problem in this study is whether the asset structure, firm size, liquidity, business risk, op... more The problem in this study is whether the asset structure, firm size, liquidity, business risk, operating leverage, sales growth, and the growth of corporate influence on the capital structure of the manufacturing companies listed on the Indonesia Stock Exchange. This study aims to identify and examine the effect of the asset structure, firm size, liquidity, business risk, operating leverage, sales growth and growth of the capital structure of a company manufacturing consumer goods sector (consumer goods) listed on the Indonesia Stock Exchange (IDX ) the period from 2009 to 2011. The population in this study were 134 companies. With a sample of more than 26 manufacturing companies in the consumer goods sector, where the method used is purposive sampling, which is derived from the site www.idx.co.id. Analysis of test data using linear regression. Hypothesis testing is performed using the F test and t test. The test results showed that there were simultaneous influence of asset structu...
This study aims to determine the influence of taxpayers’ awareness and compliance in generating l... more This study aims to determine the influence of taxpayers’ awareness and compliance in generating local revenue moderated by the government. Data were collected from 64 Mandailing Natal Regency taxpayers from hotels, restaurants, and bird nest businesses using cluster sampling. The obtained data were analyzed using multiple regression analysis techniques with the help of the SPSS program. The result showed that the taxpayers' awareness and compliance moderated by tax governance simultaneously affect the locally-generated revenue. It also showed that taxpayers' awareness does not affect locally-generated revenue, as opposed to their compliance, which has a significant and positive effect. Similarly, their awareness moderated by tax governance has a positive effect on locally-generated revenues, as opposed to their compliance.
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