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PENGALAMAN AKUNTAN PUBLIK BERPENGARUH TERHADAP AUDIT JUDGMENT BERIMPLIKASI TERHADAP KUALITAS AUDIT YANG DIHASILKAN
Full text linkThe complexity of the tasks faced by Junior Public Accountants causes failure in
conducting audits, so that the judgment given is less precise which
causes the quality of
the audit to be doubted, therefore the purpose of this study is to determine the experience
of public accountants has an effect on audit judgment and audit judgment has implications
for quality. the resulting audit. This research was
conducted on 25 respondents in Junior
Public Accountants at the Bandung Regional Public Accounting Firm, the method used in
this research is descriptive verification with path analysis test tools, the results of the study
reveal that the more experienced p
ublic accountants are in conducting audits, the more
optimal they are in providing audits judgment, so that it will produce a quality audi
DIGITAL MARKETING DALAM RANGKA MENGEMBANGKAN USAHA ERNA SARI CATERING
Full text linkDigital marketing is seen as the best media as the most effective and efficient means of promo- tion and is able to increase sales volume significantly in business development. The purpose of this study is to describe digital marketing strategies in order to develop Erna Sari Catering busi- ness. The research method used is descriptive qualitative through data collection obtained from Erna Sari Catering through interviews, surveys, literature studies, and observation. The results of this study assist government programs in reducing the unemployment rate due to the Covid - 19 pandemic, such as providing job vacancies in digital marketing as a marketing tool for products and services. To increase product marketing and get business opportunities, one of the ways or strategies used by Erna Sari Catering is by utilizing information technology developments that provide opportunities for Erna Sari Catering's business to reach a wider market through the im- plementation of digital marketing through the website. Therefore, with a broad digital marketing reach, it allows Erna Sari Catering's business to reach more customers, thus making Erna Sari Catering's business grow
Company Size Asset Structure and Share Ownership Affect Capital Structure in the Property Sector Listed on the Indonesia Stock Exchange for the Period 2017-2021
Full text linkThis study aims to determine the effect of company size, asset structure and share ownership on capital structure in the property sector listed on the IDX for the 2017 – 2021 period. The method used is a quantitative approach analysis as well as descriptive and verification me thods with the sample used, namely the 2017 - 2021 financial reports with 6 companies, a total of 30 samples. The results showed that the t - test of firm size had a significant negative effect on capital structure, asset structure had no significant positive effect on capital structure, and share ownership had no significant negative effect on capital structure. The results of the F test show the influence of company size, asset structure and share ownership on capital structure. If the three variables experie nce an increase or decrease, it will have an impact on the Capital Structure which will experience a similar increase or decrease as the three variables
PERSPEKTIF NILAI PERUSAHAAN DITINJAU DARI ASPEK SET KESEMPATAN INVESTASI (MBVE) DAN PENGELUARAN MODAL (CAPEX)
Full text linkThe purposes of this study was to determined the Investment Opportunity Set (MBVE) and Capital Expenditure (CAPEX) affected the Firm Value (PBV) of Telecommunication Subsector Company listed on the IDX 2016 - 2020. The method in this study uses descriptive and verification. Sampling used pooled data w ith time series and cross section on 6 companies in the Telecommunication Subsector 2016 - 2020 so that there were 30 data. The analysis tools used are multiple linear regression analysis and hypothesis testing using SPSS Statistics 20 Software for Windows. The results of the hypothesis test state that partially the Investment Opportunity Set has a very large effected on firm value and capital expenditure has no signifcant effected on firm value. This means that simultaneously the Investment Opportunity Set a nd Capital Expenditure have a signifcant effected on Firm Value. Where if the Investment and Expenditure Opportunity Set increases, the Company Value will also increase over time