ANALISIS PENGARUH UKURAN PERUSAHAAN, LABA/RUGI PERUSAHAAN, UKURAN KAP, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY

This study aims to determine and analyze the influence of company size, company profit / loss, KAP size, solvency and audit opinion on audit delay on mining companies listed on the Indonesia Stock Exchange in 2015-2017. Samples were taken using a purposive sampling technique totaling 40 companies. Testing of this study uses a classic assumption test and multiple linear regression analysis. The results of this study indicate that the size of the company profit / loss company, KAP size, solvency, and audit opinion simultaneously affect the audit delay . The size of the company affects the audit delay. Profit / loss affects the audit delay company. KAP size does not affect audit delay. Solvency does not affect audit delay. And audit opinion has no effect on audit delay. The R2 test results state that the variables in this study have a 40.2% influence on audit delay. Other recommended variables that can affect audit delay are profitability, company age, liquidity, and auditor turnover.

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Factors that Influence Audit Delay in the Trade, Service, and Investment Sector that Listed on Indonesian Stock Exchange

Jurnal Akuntansi dan Keuangan ◽

10.9744/jak.23.1.41-50 ◽

2021 ◽

Vol 23 (1) ◽

pp. 41-50

Author(s):

Rohana Dita Safitri ◽

Ni Nyoman Alit Triani

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Research Data ◽

Company Size ◽

Audit Opinion

The purpose of this study is to provide empirical evidence of the effect of company size, audit opinion, the complexity of company operations, audit tenure, and KAP specialization on audit delay. The sampling method used was purposive sampling on companies in the trade, service, and investment sectors for the period 2013-2018 and produced 447 data. The research data were analyzed using multiple linear regression analysis. The results of data analysis show that company size and audit opinion affect audit delay meanwhile, the complexity of company operations, audit tenure, KAP specialization does not affect audit delay.

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Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i03.p24 ◽

2019 ◽

pp. 2293

Author(s):

Ida Ayu Intan Dwiyanti ◽

I Ketut Jati

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Sampling Technique ◽

Capital Intensity ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies

This study aims to determine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a population of 150 companies. Determination of the sample in this research is by non probabilaty sampling method and by purposive sampling technique, so that the research sample is 63 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis which shows that all independent variables in this study, namely profitability, capital intensity, and inventory intensity have a positive effect on tax avoidance. Keywords: Profitability, capital intensity, inventory intensity, tax avoidance

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ANALISIS PENGARUH KUALITAS PRODUK, PROMOSI DAN DESAIN TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE SAMSUNG DI KOTA AMBON

Jurnal Soso-Q ◽

10.30598/sosoq.v8i1.1084 ◽

2020 ◽

Vol 8 (1) ◽

Author(s):

Walter Tabelessy

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Product Quality ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Test Results ◽

Purchasing Decisions ◽

Quality Promotion

This study aims to analyze the effect of product quality, promotion and design on the purchasing decisions of Samsung Smartphones in Ambon City. The population in this study is Samsung Smartphone consumers in Ambon. The sample used was 100 respondents with accidental sampling technique. Data collection techniques with questionnaires, while data analysis techniques using multiple linear regression analysis. From the F test results it is known that the regression model is feasible to measure the purchasing decisions of Samsung smartphones to consumers in Ambon City. Based on the results of multiple linear regression analysis of the t test, the results show that product quality, promotion and design have a significant effect on the purchasing decision of Samsung Ambon City Smartphones. Keywords: Product Quality, Promotion, Design, Purchasing Decisions

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Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan LQ45 Di Bursa Efek Indonesia

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN ◽

10.31967/jakuma.v2i1.517 ◽

2021 ◽

Vol 2 (1) ◽

pp. 62-79

Author(s):

Abd. Rahman Shaleh ◽

Diana Dwi Astuti ◽

Agustin Hari Prastyowati

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Insider Ownership ◽

Insignificant Effect

The purpose of this study is to analyze the effect of size, profitability, maturity, insider ownership and leverage on dividend policy using the LQ45 company object listed on the Indonesia Stock Exchange (IDX). This research was conducted for five consecutive years from 2015 to 2019 which included 27 sample companies taken using purposive sampling technique. The data were analyzed using multiple linear regression analysis. The results showed that the size, maturity and insider ownership variables partially had an insignificant effect on dividend policy, while profitability and leverage had a significant effect on dividend policy. Simultaneously, size, profitability, maturity, insider ownership and leverage had a significant effect on dividend policy.

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ANALISIS PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN

MAKSIMUM ◽

10.26714/mki.8.3.2018.1-10 ◽

2019 ◽

Vol 8 (3) ◽

pp. 1

Author(s):

Ika Listyawati ◽

Rosiana Ramadhan

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Capital Structure ◽

Multiple Linear Regression ◽

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies

The purpose of this study was to test and analyze the influence of financial ratios on firm value carriedout in the manufacturing companies listed on the Indonesia Stock Exchange period 2013 to 2017. The samplingin this study used a purposive sampling technique. Based on predetermined criteria, this study uses multiplelinear regression analysis with the help of the SPSS program. The results of multiple linear regression analysis were obtained by the regression equation Y = α +β1x1 + β2x2 + β3x3 + ε. Based on the results of hypothesis testing, it was found that the variables of profitabilityand capital structure had a positive and significant effect on the value of the company, while the variablegrowth of the company was not significant towards firm value.

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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v26i1.246 ◽

2021 ◽

Vol 26 (1) ◽

pp. 1-11

Author(s):

Desi Rahmawati ◽

Dhiona Ayu Nani

Keyword(s):

Regression Analysis ◽

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Debt Level ◽

Mining Companies

This study aims to analyze the effect of profitability, firm size, and debt level on tax avoidance. The sample in this study are mining companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The sample in this study using purposive sampling method obtained a sample of 23 mining companies. Tests in this study using SPSS (Statistical Product and Service Solution) analysis tools and data analysis in this study using multiple linear regression analysis. The results of this study indicate that the profitability variable is negative on tax avoidance, company size has no effect on tax avoidance, while the level of debt has a negative and significant effect on tax avoidance. The variables of profitability, firm size, and debt level together have a significant effect on tax avoidance. Keywords: tax avoidance, profitability, firm size, debt level.

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FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DAN RETURN SAHAM

JURNAL AKUNTANSI ◽

10.37932/ja.v9i2.112 ◽

2020 ◽

Vol 9 (2) ◽

pp. 150-159

Author(s):

Ryan Ryangga ◽

Yuli Chomsatu S ◽

Suhendro Suhendro

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Stock Returns ◽

Firm Size ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis

This study aims to examine the effect of profitability on firm value and stock returns, liquidity on firm value and stock returns, and firm size on firm value and stock returns. This research uses data from 4 automotive companies. and components listed on the Indonesia Stock Exchange during the period 2009 to 2018 using multiple linear regression analysis. The sampling technique was using purposive sampling method. The results showed that profitability using ROA and firm size has an effect on firm value. Profitability with ROA and ROE proxies has an effect on stock returns. ROE and liquidity have no effect on firm value. Liquidity and firm size have no effect on stock returns.

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PENGARUH DIVERSIFIKASI OPERASIONAL DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN BUMN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

INVOICE : JURNAL ILMU AKUNTANSI ◽

10.26618/inv.v2i1.3185 ◽

2020 ◽

Vol 2 (1) ◽

pp. 62-76

Author(s):

Mohamad Ali Wairooy

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Capital Structure ◽

Banking Sector ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Exchange Data

This study aims to examine and analyze the effect of operational diversification and profitability on capital structure in state-owned banking companies listed on the Indonesia stock exchange. Data collection uses secondary data by using purposive sampling technique. The population in this study were all state-owned banking sector companies listed on the Indonesia stock exchange during the period 2008-2016 a total of 41 companies, while the sample taken met the criteria of 4 companies the number of observations for 9 years (2008-2016). The data obtained were analyzed using multiple linear regression analysis. The results showed that all hypotheses had a positive and significant effect based on the F test and t test. This means that both simultaneous and partial operational diversification and profitability have a positive and significant effect on the capital structure of state-owned banking companies listed on the Indonesia stock exchange.

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PENGARUH ATRIBUT PRODUK TERHADAP LOYALITAS PELANGGAN TUPPERWARE (STUDI PADA DOSEN DAN TENAGA KEPENDIDIKAN FAKULTAS EKONOMI UNIVERSITAS TADULAKO)

Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT) ◽

10.22487/jimut.v1i3.30 ◽

2015 ◽

Vol 1 (3) ◽

pp. 287-296

Author(s):

Sukmawati Sukmawati ◽

Suardi Suardi ◽

Zakiyah Zahara

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Customer Loyalty ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Test Results ◽

Purposive Sampling ◽

Simultaneous Test ◽

Teaching Personnel

This study aims to determine the effect of Produrict Attbutes [Brand (X1), Packaging (X2), Label (X3), Service (X4), and Warranty (X5)] Tupperware Customer Loyalty (Study on Lecturers and Teaching Personnel Faculty of Economics University of Tadulako ). The type of research used is Causal Descriptive. Population in this research is Lecturer and Teacher of Faculty of Economics of University of Tadulako loyal use Tupperware product. Sampling technique in this study using Purposive Sampling, with the number of samples of 60 respondents. Data collection using questionnaires. The method of analysis using multiple linear regression analysis. Simultaneous test results (Test F) show that variables [Brand (X1), Packaging (X2), Label (X3), Service (X4), and Warranty (X5)] together significantly influence Tupperware Customer Loyalty. Partial test results indicate that Brand (X1), Label (X3), Service (X4), and Warranty (X5) variables significantly influence Tupperware Customer Loyalty. While Packaging variable (X2) partially no significant effect on Customer Loyalty Tupperware (Study on Lecturer and Teaching Personnel Faculty of Economics, University of Tadulako). Penelitian ini bertujuan untuk mengetahui pengaruh Atribut Produk [Merek (X1), Kemasan (X2), Label (X3), Pelayanan (X4), dan Garansi (X5)] Terhadap Loyalitas Pelanggan Tupperware (Studi pada Dosen dan Tenaga Kependidikan Fakultas Ekonomi Universitas Tadulako). Jenis penelitian yang digunakan adalah Deskriptif Kausal. Populasi dalam penelitian ini adalah Dosen dan Tenaga Kependidikan Fakultaas Ekonomi Universitas Tadulako yang loyal menggunakan produk Tupperware. Teknik penarikan sampel dalam penelitian ini menggunakan Purposive Sampling, dengan jumlah sampel sebanyak 60 responden. Pengambilan data menggunakan kuesioner. Metode analisis menggunakan analisis regresi linear berganda. Hasil pengujian simultan (Uji F) menunjukan bahwa variabel [Merek (X1), Kemasan (X2), Label (X3), Pelayanan (X4), dan Garansi (X5)] secara bersama-sama berpengaruh signifikan terhadap Loyalitas Pelanggan Tupperware. Hasil pengujian parsial menunjukkan bahwa variabel Merek (X1), Label (X3), Pelayanan (X4), dan Garansi (X5) berpengaruh secara signifikansi terhadap Loyalitas Pelanggan Tupperware. Sedangkan variabel Kemasan (X2)secara parsial tidak berpengaruh signifikan terhadap Loyalitas Pelanggan Tupperware (Studi pada Dosen dan Tenaga Kependidikan Fakultas Ekonomi Universitas Tadulako).

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM KELOMPOK LQ45 DI BURSA EFEK INDONESIA

Jurnal Fokus Manajemen Bisnis ◽

10.12928/fokus.v2i1.1312 ◽

2012 ◽

Vol 2 (1) ◽

pp. 9

Author(s):

Slamet Prayogi Hatna Wijaya ◽

Tina Sulistiyani

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Stock Prices ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Company Size ◽

Analysis Tool ◽

Test Results

This study aims to determine how the influence of Earning per Share, Beta, Company Size, and dividends on stock prices LQ45 groups in Indonesia Stock Exchange, either simultaneously or partially. Factors to be the independent variable is the Earning per Share (EPS), beta (BETA), company size (SIZE), and dividends (DIV) and the dependent variable in this study is the stock price (Y). This study took data belonging to the group companies LQ45 of the year 2008-2010. Analysis tool used is Multiple Linear Regression Analysis performed using Classical Test Assumptions in advance. From the test results of Multiple Linear Regression Analysis using the 5%, it can be concluded that there is simultaneous influence of the EPS, BETA, SIZE, and DIV on stock prices. As for the partial regression analysis all influence on stock prices. Coefficient of determination of test results, obtained by the Adjusted R Square of 0,605.

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