PENGARUH HARI PERDAGANGAN TERHADAP RETURN SAHAM (PENGUJIAN THE DAY OF THE WEEK, WEEK-FOUR EFFECT, DAN ROGALSKI EFFECT) PADA PERUSAHAAN KEUANGAN DI BURSA EFEK INDONESIA PERIODE 2017

This study aims to examine (1) the difference in average daily return in one week (2) test the occurrence of negative returns on the fourth and fifth weeks of Monday on financial sector stock returns on the Indonesia Stock Exchange in the period 2017 and (3) test whether a positive return and tends to be larger than other months on Monday in April. The population in this study were financial sector companies listed on the Indonesia Stock Exchange. Samples were taken by purposive sampling method. Samples consisted of 6 financial sector companies listed on the Indonesia Stock Exchange and included in LQ45 during the 2017 period. The results of data analysis show that trading days have no significant effect on stock returns. There is no negative return on the fourth and fifth week of Monday on stock returns and positive returns are found and tend to be greater than the other months on Monday in April on financial sector stock returns on the Indonesia Stock Exchange in the 2017 period.

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PENGARUH PERTUMBUHAN PERUSAHAAN, KONDISI KEUANGAN PERUSAHAAN, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v6i1.5081 ◽

2017 ◽

Vol 6 (1) ◽

Author(s):

Danang Anugrah Putra ◽

Ach. Syaiful Hidayat Anwar ◽

Thoufan Nur

Keyword(s):

Data Analysis ◽

Sampling Method ◽

Stock Exchange ◽

The Other ◽

Audit Opinion ◽

Purposive Sampling ◽

Going Concern ◽

Mining Companies ◽

Financial Condition ◽

Other Hand

This research is aimed to examine the effect of the company’s growth, financial condition and theprior year audit opinion on going concern audit opinion in mining companies listed on IndonesiaStock Exchange (IDX). This research is associativeresearch that the population of this researchis mining companies listed on Indonesia Stock Exchange (IDX) during period 2011-2015. Thesample is determined by purposive sampling method and the technique of data analysis islogistic regression. The results of this research are company’s growth and the prior year auditopinion has no effect on going concern audit opinion. On the other hand, financial condition haseffect on going concern audit opinion.Keywords:Audit Opinion, Financial Condition, Going Concern, The Company’s Growth

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Pengaruh Profitabilitas pada Kebijakan Dividen dengan Investment Opportunity Set sebagai Variabel Pemediasi

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i01.p16 ◽

2020 ◽

Vol 30 (1) ◽

pp. 212

Author(s):

Ida Ayu Nabila Meidyna ◽

Made Mertha

Keyword(s):

Data Analysis ◽

Path Analysis ◽

Empirical Evidence ◽

Sampling Method ◽

Dividend Policy ◽

Stock Exchange ◽

Investment Opportunity ◽

Purposive Sampling ◽

Analysis Technique ◽

Investment Opportunity Set

The amount of dividends distributed to shareholders depends on the company's dividend policy. This study aims to obtain empirical evidence about the effect of profitability on dividend policy with an investment opportunity set as a mediating variable. This research was conducted at companies classified as LQ45 index on the Indonesia Stock Exchange. The sampling method used was purposive sampling to obtain 87 observations. Data analysis technique used is path analysis. Based on research results, it is known that profitability has a positive and significant effect on investment opportunity set. Profitability has a positive and significant effect on dividend policy. Investment opportunity set has a negative and significant effect on dividend policy. Investment opportunity set is able to mediate the effect of profitability on dividend policy.

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PENGARUH KOMISARIS INDEPENDEN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK

INFO ARTHA ◽

10.31092/jia.v3i1.563 ◽

2019 ◽

Vol 3 (1) ◽

pp. 55-65 ◽

Cited By ~ 1

Author(s):

Rahadi Nugroho ◽

Devandanny Rosidy

Keyword(s):

Quantitative Method ◽

Sampling Method ◽

Stock Exchange ◽

The Other ◽

Tax Aggressiveness ◽

Purposive Sampling ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

ABSTRACTThis study aims to analyze the effect of proportion of independent commissioner and executive’s compensation on tax aggressiveness. This research uses quantitative method by using panel data regression analysis. The population in this research is all financial sectors firm listed in the Indonesia Stock Exchange in the year 2014 - 2017. The sample was selected by using purposive sampling method and acquired 59 firms and 236 observations. The result of this study indicates that executive’s compensation has negative effect on tax aggressiveness. On the other hand, Proportion of independent commissioner has positive effect on tax aggressiveness.. ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh proporsi komisaris independen dan kompensasi eksekutif terhadap agresivitas pajak. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan analisis regresi data panel. Populasi dalam penelitian ini adalah seluruh perusahaan sektor jasa keuangan yang terdaftar di Bursa Efek Indonesia dalam periode 2014 sampai dengan 2017. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling yang menghasilkan sampel sebanyak 59 perusahaan dan 236 observasi. Penelitian ini menyimpulkan kompensasi eksekutif berpengaruh negatif terhadap agresivitas pajak. Sementara itu, proporsi komisaris independen berpengaruh positif terhadap agresivitas pajak.

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KONVERGENSI IFRS, KUALITAS AUDIT, DAN MANAJEMEN LABA

Akutansi Bisnis & Manajemen ( ABM ) ◽

10.35606/jabm.v27i1.549 ◽

2020 ◽

Vol 27 (1) ◽

pp. 1

Author(s):

Fitri Ramadhani ◽

Theresia Woro Damayanti

Keyword(s):

Data Analysis ◽

Panel Data ◽

Earnings Management ◽

Sampling Method ◽

Management Practices ◽

Audit Quality ◽

Stock Exchange ◽

Panel Data Analysis ◽

Manufacturing Companies ◽

Purposive Sampling

The purpose of this study is to analyzed how the IFRS convergence influence earnings management with audit quality as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2008-2018 obtained using the purposive sampling method. The results of the study using panel data analysis showed that IFRS convergence negatively and significantly affected earnings management.This shows that the convergence of IFRS has an impact on the decline in earnings management practices. However, this study failed to prove audit quality as a moderating variable.

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Pengaruh Rotasi Audit, Spesialisasi Industri KAP, dan Client Importance Terhadap Kualitas Audit (Studi dengan Pendekatan Earning Surprise Benchmark)

Paediatrica Indonesiana ◽

10.24036/wra.v6i1.101939 ◽

2018 ◽

Vol 6 (1) ◽

pp. 1159

Author(s):

Maya Febrianti Suciana ◽

Mia Angelina Setiawan

Keyword(s):

Logistic Regression ◽

Data Analysis ◽

Audit Quality ◽

Stock Exchange ◽

The Other ◽

Manufacturing Companies ◽

Audit Firm ◽

Purposive Sampling ◽

Independent Variables ◽

Firm Specialization

This research was aimed to examine empirically the effect of several factors to audit quality. These factors are Audit Rotation, Audit Firm Specialization and Client Importance. The population that will be used in this research are company listed in Indonesia Stock Exchange. This study uses sampel of 85 manufacturing companies listed in Indonesia Stock Exchange in the period 2015-2017. In this study, audit quality is measured by earning surprise benchmark. The method used was purposive sampling. The method of data analysis in this study use logistic regression with SPPS version 23. The results of this prove that (1) audit rotation is not proven to have an impact on audit quality, where sig value 0,915 > 𝛼 0,05 which means H1 is rejected (2) audit firm specialization is proven to have an impact on audit quality, where sig value 0,04 < 𝛼 0,05 which means H2 is accepted (3) client importance is not proven to have an impact on audit quality, where sig value 0,809 > 𝛼 0,05 which means H3 is rejected. The amount of Adjusted R is 0.036 gives the sense that rate is 3,6% of level audit quality can be explained by independent variables while 96.4% can be explained by the other independent variabels that are not tested in this study.Keywords: Audit Rotation, Audit Firm Specialization, Client Importance, Audit Quality

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AUDIT COMMITTEE, CAPITAL STRUCTURE AND LIQUIDITY: INTERACTION AND IMPACT ON EARNINGS QUALITY

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v8i1.8663 ◽

2021 ◽

Vol 8 (1) ◽

pp. 137

Author(s):

Agoestina Mappadang

Keyword(s):

Data Analysis ◽

Capital Structure ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Earnings Quality ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Research Population

<p>The purpose of this research is to determine the effect of capital structure and liquidity on earnings quality with the audit committee as a moderating variable. <br />The research population was manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2019 totaling of 144 companies. The sampling method used was purposive sampling and obtained 40 companies as a sample. The data analysis used was mulpiple regression and run under SPSS rogram. <br />The result shows that capital structure, liquidity, and committee audit silmutaneusly affect earnings quality. Partially, capital structure has negative significance effect on earnings quality, and liquidity has no significant effect on earnings quality. Meanwhile committee audit able to strengthen the effect of capital structure on earnings quality, and committee audit do not able to strengthen the effect of liquidity on earnings quality.</p>

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The Effect of Company Size, Sales Growth, Profitability and Leverage on Stock Returns in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period

Academia Open ◽

10.21070/acopen.4.2021.1984 ◽

2021 ◽

Vol 4 ◽

Author(s):

Nurul Ajizah ◽

Sarwenda Biduri

Keyword(s):

Data Analysis ◽

Stock Returns ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Company Size ◽

Sales Growth ◽

Manufacturing Companies ◽

Analysis Method ◽

Food And Beverage

This study aims to analyze the effect of firm size, sales growth, profitability and leverage on stock returns in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies sampled in this study are 11 Food And Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Eviews 9. The results of this study indicate that there is an effect of company size on stock returns in Manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. There is an effect of Sales Growth (Growth) on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Profitability affects stock returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Leverage has an effect on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

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PENGARUH PROFITABILITAS, KEBIJAKAN DEVIDEN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN

Jurnal Riset Manajemen dan Bisnis ◽

10.21460/jrmb.2020.151.343 ◽

2020 ◽

Vol 15 (1) ◽

pp. 1

Author(s):

Hidayah Wiweko ◽

Meiyana Eka Martianis LT

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Firm Value ◽

Sampling Method ◽

Dividend Policy ◽

Stock Exchange ◽

Descriptive Statistics ◽

Significance Level ◽

Purposive Sampling ◽

Debt Policy

ABSTRACT The purpose of this study was to determine the effect of profitability, dividend policy and debt policy on the value of the company in state-owned companies (SOEs) listed on the Indonesia Stock Exchange (IDX) in 2013-2018. The variables examined in this study were profitability, dividend policy and debt policy while the sample used in this study used a purposive sampling method. Data analysis uses descriptive statistics, classic assumption tests, multiple regression analysis and hypothesis testing. The error or significance level used is 5%. The results of this study indicate that the profitability variable has a significant effect and debt policy has a significant effect on firm value, while the dividend policy variables have no significant effect on firm value. Keywords : Profitability, Dividend Policy and Debt Policy. ABSTRAK Tujuan dilakukan penelitian ini adalah untuk mengetahui pengaruh profitabilitas, kebijakan deviden dan kebijakan hutang terhadap nilai perusahaan pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2018. Variabel yang diteliti dalam penelitian ini adalah profitabilitas, kebijakan deviden dan kebijakan hutang sedangkan sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling. Analisis data menggunakan statistik deskriptif, uji asumsi klasik, analisis regresi berganda dan pengujian hipotesis. Tingkat kesalahan atau signifikansi yang digunakan adalah 5%. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas berpengaruh dan kebijakan hutang berpengaruh signifikan terhadap nilai perusahaan, sementara variabel kebijakan deviden tidak berpengaruh signifikan terhadap nilai perusahaan. Kata Kunci : Profitabilitas, Kebijakan Deviden dan Kebijakan Hutang

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Perbedaan cash holding pada perusahaan Dengan leverage tinggi dan rendah

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v1i1.500 ◽

2011 ◽

Vol 1 (1) ◽

pp. 57

Author(s):

Anggita Langgeng Wijaya

Keyword(s):

Sampling Method ◽

Sampling Methods ◽

Stock Exchange ◽

Hypothesis Test ◽

Cash Holdings ◽

Cash Holding ◽

Purposive Sampling ◽

Manufacturing Company ◽

The Difference ◽

Test Use

This research tests the difference of cash holdings based on high and low corporate leverage for a sample of manufacturing company enlisted in Indonesian Stock Exchange over the pe- riod 2005-2007. Population of this research is all of manufacturing company at Indonesian Stock Exchange. Sampling methods use purposive sampling method. Hypothesis test use Mann- Whitney analysis. The results show that there are significance difference of cash holding among high leverage and low leverage firm. Firm with high leverage hold lower level of corpo- rate cash holdings. Keyword: cash holding, dummy, leverage.

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PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA SAHAM PERUSAHAAN INDEKS LQ45

JURNAL MANAJEMEN MOTIVASI ◽

10.29406/jmm.v13i2.762 ◽

2017 ◽

Vol 13 (2) ◽

pp. 882

Author(s):

Heni Safitri ◽

Maudya Prinanda Dwi Utami

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Cash Flow ◽

Sampling Method ◽

Stock Exchange ◽

Total Sample ◽

Working Capital ◽

Purposive Sampling ◽

Inventory Turnover ◽

Turn Over

ABSTRAKPenelitian ini dilakukan pada perusahaan Indeks LQ45 yang terdaftar di Bursa Efek Indonesia periode 2013-2016 yang berjumlah 45 perusahaan. Jumlah sampel yang diambil sebanyak 27 perusahaan. Penentuan jumlah sampel dalam penelitian ini menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linier berganda.Hasil penelitian menunjukkan bahwa variabel perputaran modal kerja, perputaran kas, perputaran piutang, dan perputaran persediaan berpengaruh positif dan signifikan secara simultan terhadap profitabilitas pada perusahaan yang terdaftar di Indeks LQ45 dengan nilai F hitung sebesar 38,781 serta memiliki nilai signifikansi (sig.) sebesar 0,000 yang lebih kecil dari 0,05.Kata Kunci : perputaran modal kerja, perputaran kas, perputaran piutang, perputaran ABSTRACTThis site of the research used is the LQ45 index companies listed on the Indonesia Stock Exchange during the period 2013-2016 consisting of 45 companies. The total sample was 27 companies which are determined by purposive sampling method. Technique of data analysis used is multiple linear regression. The result of the research showed the variables of working capital turnover, cash flow, receivable turnover, and inventory turnover have a positive and significant effect simultaneously toward the profitability of the companies listed on LQ45 index with F value of 38,781 and a significant value (sig.) of 0,000 which is smaller than 0,05.Keywords: working capital turnover, cash flow, receivable turn over, inventory turnover, profitability.

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