scholarly journals Pengaruh Karakteristik Komite Audit Dan Ukuran Perusahaan Terhadap Financial Distress

2020 ◽  
Vol 2 (3) ◽  
pp. 3160-3178
Author(s):  
Rega Dwi Putra ◽  
Vanica Serly
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Company Size ◽  
Committee Meeting

The purpose of this study was to analyze the effect of audit committee size, audit committee independence, audit committee meeting frequency, audit committee competence and company size on financial distress. The data in this study are annual reports of BUMN companies in Indonesia registered at the Ministry of BUMN in 2014-2018. The sampling method using purposive sampling method obtained by a sample of 180 companies. Testing the hypothesis in this study using multiple linear regression analysis. The results of his research are the independence of the audit committee, the frequency of audit committee meetings, and the competence of the audit committee has no effect on financial distress. Meanwhile, the size of the audit committee and the size of the company affect financial distress

scholarly journals Penghindaran Pajak Ditinjau dari Profitabilitas, Leverage, Ukuran Perusahaan dan Komisaris Independen

2021 ◽  
Vol 5 (1) ◽  
pp. 53
Author(s):  
Dinda Asmi Marfu'ah ◽  
Kartika Hendra Titisari ◽  
Purnama Siddi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Research Population ◽  
Observation Period

Tax avoidance is a tax avoidance strategy carried out by taxpayers in a legal and safe manner and does not conflict with tax laws. The purpose of this study was to determine the effect of profitability, leverage, company size and independent commissioners on tax avoidance. The research population is Food and Baverage companies listed on the IDX in 2016-2019. Sampling using purposive sampling method obtained a sample of 11 companies with an observation period of 4 years so that a total of 44 samples. Based on multiple linear regression analysis, it is found that profitability and company size have an influence on tax avoidance. Meanwhile, the leverage variable and independent commissioner do not have an effect on tax avoidance. 

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

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.

scholarly journals Kinerja Keuangan Ditinjau Dari Leverage, Likuiditas, Ukuran Perusahaan, Dewan Komisaris Independen, Dan Komite Audit

2021 ◽  
Vol 21 (1) ◽  
pp. 130
Author(s):  
Masna Rina Fitriyati ◽  
Kartika Hendra Titisari ◽  
Yuli Chomsatu Samrotun
Keyword(s):  
Regression Analysis ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Technique

This study aims to examine and analyze the effect of leverage, liquidity, company size, independent board of commissioners and audit committee on financial perfomance. The data used in this study are secondary data ini the form of financial statements. The population in this study is LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2019. Samples were selected from the purposive sampling method and 27 samples were obtained based on several criteria. The analysis technique used in this study is multiple linear regression analysis. The analysis shows that leverage, liquidity, independent commissioner influence of the financial perfomance.While the company size and audit committee has no effect on the financial perfomance. Simultaneously leverage, liquidity,company size, independent commissioner and audit committee were able to explain the dependent variable that is the financial perfomance by 54.3% and the rest was influenced by other variables. This research can be used by companies to increase the financial perfomance of the company.

scholarly journals THE EFFECT OF LEVERAGE, BOARD OF DIRECTORS, AUDIT COMMITTEE AND COMPANY SIZE ON THE LEVEL OF HEALTH FINANCIAL PERFORMANCE

2019 ◽  
Vol 8 (1) ◽  
pp. 122-135
Author(s):  
Martiana Riawati Utami ◽  
Denies Priantinah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Company Size ◽  
Manufacturing Companies ◽  
Positive Effect

Abstract : The Effect Of Leverage, Board Of Directors, Audit Committee And Company Size On The Level Of Health Financial Performance. This research aims to analyze (1) the effect of Leverage on the Level of Health Financial Performance, (2) the effect of Board of Directors on the Level of Health Financial Performance, (3) the effect of Audit Committee on the Level of Health Financial Performance, (4) the effect of Company Size on the Level of Health Financial Performance, and (5) the effect of Leverage, Board of Directors, Audit Committee and Company Size simultaneously on the Level of Health Financial Performance. This research was a causal research. The population of this research are manufacturing companies listed in Indonesia Stock Exchange period 2014-2016. A purposive sampling method was used as a sampling method and 96 companies were selected as sample of research. The data analysis techniques were simple linear regression analysis and multiple linear regression analysis. The result of this research indicates that (1) Leverage has a positive effect on the Level of Health Financial Performance, (2) Board of Directors has a positive effect on the Level of Health Financial Performance, (3) Audit Committee has a positive effect on the Level of Health Financial Performance, (4) Company Size has a positive effect on the Level of Health Financial Performance, and (5) Leverage, Board of Directots, Audit Committee and Company Size simultaneously has a positive effect on the Level of Health Financial Performance. Keywords: Level of Health Financial Performance, Leverage, Board of Directors, Audit Committee, Company Size

scholarly journals PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

scholarly journals The Effect of Profitability, Leverage, Liquidity, Size, and Company Growth on the Dividend Payout Ratio in the Indonesian Capital Market 2013-2018

2021 ◽  
Vol 4 (1) ◽  
pp. 1351-1360
Author(s):  
Anjumul Azhariyah ◽  
Andre Dwijanto Witjaksono ◽  
Ulil Hartono
Keyword(s):  
Regression Analysis ◽  
Capital Market ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Dividend Payout ◽  
Testing Method ◽  
Negative Effect ◽  
Company Growth

This study aims to determine and analyze the effect of Profitability, Leverage, Liquidity, Size, and Company Growth on Dividend Payout Ratio in the Indonesian capital market 2013-2018. The population of this research is 525 companies from all sectors listed on the IDX except for the finance sector. By using purposive sampling method, the number obtained is 10 companies. The data testing method used is multiple linear regression analysis. The results showed that simultaneously the variables of profitability, leverage, liquidity, size and company growth had no effect on the dividend payout ratio. Partially, profitability, leverage, liquidity, company size have no effect on the dividend payout ratio, while the company growth variable has a significant negative effect on the dividend payout ratio.

scholarly journals Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

2020 ◽  
Vol 30 (8) ◽  
pp. 2115
Author(s):  
I Putu Pranata Eka Putra ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

scholarly journals DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Tax Amnesty ◽  
Convenience Sampling ◽  
The City

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.

scholarly journals PENGARUH RUANG FISKAL, PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, PERSENTASE PENDUDUK MISKIN, DAN RATA-RATA LAMA SEKOLAH TERHADAP BELANJA PENDIDIKAN

2020 ◽  
Vol 2 (1) ◽  
pp. 9-20
Author(s):  
Nur Rohmah Hidayati ◽  
Andy Dwi Bayu Bawono
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Social Science ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Poverty Rate ◽  
Education Expenditures ◽  
Fiscal Space ◽  
Test Result

This research aims to examine the influence of Fiscal Space, Locally Generated Revenue(PAD), General Allocation Funds(DAU), Poverty Rate (PPM), and Mean Years School(RLS) on Education Expenditures. The population used in this study is all regency/city in Indonesia. The sampling method in this research using purposive sampling method, collected data processed 505 regency/city samples. The analysis used in this research is multiple linear regression analysis processed using the Statistical Package for Social Science (SPSS) version 21.00 software program. The simulant test result shows that Fiscal Space, Locally Generated Revenue (PAD), General Allocation Fund (DAU), Poverty Rate (PPM), and Mean Years School(RLS) significantly influence Education Expenditures. While the partial test shows that Fiscal Space, Local Original Revenue (PAD), General Allocation Fund (DAU) effect on Education Expenditures, Proverty Rate (PPM) has no effect on Education Expenditures, and Mean Years School (RLS) negatively influences Education Expenditures

scholarly journals PENGARUH DANA PIHAK KETIGA DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA PERBANKAN BUMN PERIODE 2010-2019

2021 ◽  
Vol 10 (2) ◽  
pp. 196-213
Author(s):  
Farida Citra Dewi ◽  
Heikal Muhammad Zakaria
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Third Party ◽  
Analysis Method ◽  
Return On Assets

This study aims to determine the Effect of Third Party Funds and Loan to Deposit Ratio (LDR) on Return on Assets (ROA). This research was conducted at SOE Banks listed on the Indonesia Stock Exchange Period 2010-2019. This study uses multiple linear regression analysis method with a total sampling method. The results showed that: Third Party Funds had a positive and significant effect on Return on Assets (ROA). Loan to Deposit Ratio (LDR) has no significant effect on Return on Assets (ROA). Simultaneous Third Party Funds and Loan to Deposit Ratio (LDR) have a significant effect on Return on Assets (ROA).

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