scholarly journals PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2011

2014 ◽  
Vol 1 (1) ◽  
pp. 60
Author(s):  
Danny Oktanto ◽  
Muhamad Nuryatno Amin
Keyword(s):  
Significant Influence ◽  
Sampling Method ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Ratios ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Activity Ratios

<span class="fontstyle0">The objective of this research is to examine the effect of financial ratios<br />(proxied by liquidity ratios, solvency ratios, and the ratio of activity) to changes in earnings. Sample used is 55 manufacturing companies in listed in the Indonesian Stock Exchange’s between 2008-2011. Data used were secondary data from annual financial reports. The sampling technique used is purposive sampling method and the model analysis is multiple linier regression. The result indicated that not all independent variables showed significant influence on the dependent variable. Based on this research, solvency ratios and ratio of activity partially influenced to the changes in earnings, where as liquidity ratios doesn’t influence the change in earnings. Liquidity Ratios, Solvency Ratios, and Activity Ratios are used together have a significant impact on the change in earnings.</span>

scholarly journals PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN PASIEN RAWAT INAP PADA RSUD KABUPATEN BANGGAI KEPULAUAN

2015 ◽  
Vol 1 (2) ◽  
pp. 151-164
Author(s):  
Magvira Alia ◽  
Nirwan Nirwan ◽  
Suardi Suardi
Keyword(s):  
Patient Satisfaction ◽  
General Hospital ◽  
Significant Influence ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Physical Evidence

The study intends to determine simultaneous and partial influence of service quality (X) consisting of physical evidence (X1), reliability (X2), responsiveness (X3), assurance (X4), and empathy (X5) on patient satisfaction  (Y)  in  the  General  Hospital  of  Banggai  Islands,  where the  study  is  located.  The type  of  research  is  descriptive. Sources  of data  is  primary  data  retrieved  from  questionnaires  and secondary data  obtained  from  documents  of  the  Regional  General  Hospital Banggai  Islands.  The sample consists of 72 respondents. The sampling technique used is purposive sampling. Based on the results, it is shown that the quality of service (X), consisting of physical evidence (X1), reliability (X2), responsiveness (X3), assurance (X4), and empathy (X5) simultaneously have significant influence on patient satisfaction (Y) of 69.60% while the remaining 30.40% is influenced by other causes. Partial test  shows  that  there  are  three  independent  variables:  physical evidence  (X1),  reliability  (X2)  and assurance (X4) that have non-significant influence to the patients’ satisfaction at the General Hospital of Banggai Islands.Tujuan  dari  penelitian  ini  adalah  untuk  mengetahui  pengaruh kualitas  layanan  (X)  yang terdiri  dari  bukti  fisik  (X1),  reliabilitas  (X2),  responsivitas (X3), jaminan (X4),  dan  empati (X5)  secara simultan  dan  parsial  terhadap  kepuasan  pasien.  (Y)  di  Rumah  Sakit  Umum Kepulauan  Banggai.  Lokasi  penelitian  ini  di  Rumah Sakit  Umum  Kepulauan  Banggai.  Jenis penelitian  ini  bersifat deskriptif.  Sumber  data  dalam  penelitian  ini  adalah  data  primer yang diambil  melalui  kuesioner  dan  data  sekunder  diperoleh  dari  Rumah Sakit  Umum  Daerah Banggai. Sampel dalam penelitian ini adalah 72 responden. Teknik sampling yang digunakan adalah  purposive sampling.  Berdasarkan  hasil  penelitian  menunjukkan  bahwa  variabel kualitas pelayanan (X) yang terdiri dari bukti fisik (X1), reliabilitas (X2), responsivitas (X3), jaminan (X4),  dan  empati (X5)  secara  simultan berpengaruh  signifikan  terhadap  kepuasan pasien  (Y)  dengan pengaruh 69,60%  sedangkan  sisanya  30,40%  dapat  dijelaskan  oleh penyebab  lainnya.  Uji  parsial  menunjukkan  bahwa  terdapat  tiga variabel  bebas  yang  tidak signifikan yaitu bukti fisik (X1), reliabilitas (X2) dan jaminan (X4) terhadap kepuasan pasien di Rumah Sakit Umum Kepulauan Banggai.

scholarly journals PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

2015 ◽  
Vol 1 (2) ◽  
pp. 195-206
Author(s):  
Fachturahman Triatmaja ◽  
Muhammad Faisal ◽  
Husnah Husnah
Keyword(s):  
Capital Structure ◽  
Significant Influence ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Negative Influence ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Beverage Industry ◽  
Food And Beverage

This  study  aims  to  determine  and analyze  the  influence of  capital  structure and  the  size  of  the company on the company values in manufacturing companies of food and beverage industry sectors listed on the Indonesia Stock Exchange (BEI). The sample in this study consists of 11 companies that selected by purposive sampling technique. Method of data analysis is multiple linear regression using SPSS version 16.0. The results show that both independent variables simultaneously have positive and significant influence on value of the company with sig-F of 0.093 ≤ α 0.10 at confidence level of 90%. The  t-test  shows  that  the  capital  structure  significantly  has  negative influence on  the  value  of  thecompany  with  sig-t  of  X1 =  0.032  ≤  α  of  0.10  and  beta value of -0882. While the  company size has 2 non-significant influence on the value of the company with sig-t X2 = 0.787 ≥ α of 0.10 with R values of 0.052 or 5.2%. Both independent variables studied simultaneously influence the dependent variable (enterprise value), while the remaining 94.8% is influenced by other variables that are not studied. Penelitian  ini  bertujuan  untuk  mengetahui  dan  menganalisis  pengaruh  struktur  modal  dan ukuran  perusahaan  terhadap  nilai  perusahaan  di  sektor  industri  makanan  dan minuman manufaktur yang  terdaftar  di  Bursa  Efek  Indonesia  (BEI).  Sampel  dalam penelitian  ini sebanyak  11  perusahaan  diambil  dengan  metode purposive  sampling.  Metode  analisis  data dilakukan  dengan menggunakan  regresi  linier  berganda  dengan  menggunakan  SPSS versi 16.0.  Hasil  penelitian  menunjukkan  bahwa  kedua  variabel  bebas  yang  dipelajari  secara simultan  terbukti  berpengaruh  positif  dan  signifikan  terhadap  variabel  terikatnya  yaitu  nilai perusahaan dengan  sig-F  sebesar  0,093  ≤  α  0,10  pada  tingkat  kepercayaan 90%.  Kemudian melalui  uji-t  menunjukkan  bahwa  struktur  modal  dari  efek  negatif  yang  signifikan  terhadap nilai  perusahaan  dengan  sig-t  X1  =  0,032  ≤  α  sebesar  0,10  dan  nilai  beta -0882. Sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan dengan sig-t X2 = 0,787 ≥ α 0,10. Nilai R2 0,052 atau 5,2% sehingga kedua variabel independen yang dipelajari secara  simultan mempengaruhi  variabel  dependen  (nilai  perusahaan),  sedangkan sisanya 94,8% dipengaruhi oleh variabel lain yang tidak diteliti.

scholarly journals ANALYSIS OF FACTORS AFFECTING THE AUDIT DELAY IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN 2013-2015

2019 ◽  
Vol 7 (12) ◽  
pp. 289-297
Author(s):  
Dimas Rijalul Fanny ◽  
Ratna Septiyanti ◽  
Usep Syaippudin
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Negative Influence ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Financial Reports ◽  
Factors Affecting ◽  
Independent Variables

This study aims to examine the factors that affect audit delay of financial reports on the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability and firm size as the independent variables while audit delay as the dependent variable. Audit delay measured from the year of closure years of the book to the date issued the audit report. The sample in this research was secondary data and selected by using purposive sampling method consisting of 246 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2013-2015. The analysis method of this research used multiple regression analysis.The result of this research showed that profitability and firm size had negative influence to audit delay. Meanwhile solvability did not have any effect to audit delay.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015

2019 ◽  
Vol 24 (1) ◽  
pp. 15-22
Author(s):  
Dimas Rijalul Fanny ◽  
Ratna Septiyanti ◽  
Dewi Sukmasari
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Negative Influence ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Financial Reports ◽  
Independent Variables

This study aims to examine the factors that affect audit delay of financial reports on the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability and firm size as the independent variables while audit delay as the dependent variable. Audit delay measured from the year of closure years of the book to the date issued the audit report. The sample in this research was secondary data and selected by using purposive sampling method consisting of 246 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2013-2015. The analysis method of this research used multiple regression analysis. The result of this research showed that profitability and firm size had negative influence to audit delay. Meanwhile solvability did not have any effect to audit delay.

scholarly journals NILAI PERSEDIAAN, ASET TETAP, UKURAN PERUSAHAAN, KUALITAS AUDIT, DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG

2019 ◽  
Vol 1 (2) ◽  
pp. 143-157
Author(s):  
Sarah Nuriela Sabatini ◽  
Mekani Vestari
Keyword(s):  
Firm Size ◽  
Significant Influence ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Fixed Assets

The purpose of research is to obtain empirical evidence of the effect of inventory value, fixed assets, firm size, audit quality and audit tenure on audit report lag by using the financial reports statements of manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are from inventory value, fixed assets, firm size, audit quality, and audit tenure as the independent variable, while the audit report lag as the dependent variable. The sample consists of 324 companies listed on the Indonesia Stock Exchange (IDX) and submitted financial reports to OJK in the period 2015-2017. The data that was used in this research was secondary data and selected by using purposive sampling method. This study used purposive sampling and multiple linear regression as the analysis method. The results of this study indicate that the variable fixed assets, and the size of the company have a significant influence to the audit report lag, while the variable value of inventory, audit quality and audit tenure did  not have  significant influence to the audit report lag.

scholarly journals ANALISIS DAMPAK PENGGUNAAN E-TOLL CARD TERHADAP EFEKTIVITAS LAYANAN DI GERBANG TOL MAKASSAR

2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Hasdiana S Hasdiana S ◽  
Ibriati Kartika Alimuddin
Keyword(s):  
Sampling Method ◽  
Secondary Data ◽  
Sampling Technique ◽  
Government Programs ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Toll Road ◽  
Road Users ◽  
The Government ◽  
The Impact

The purpose of this study is to determine the impact caused by the use of e-Toll cards on the effectiveness of services at the Makassar toll gate, which is one of the government programs in the form of electronic toll payment services. As for the specific target to be achieved in this research is to determine the level of effectiveness of services at the toll gate in Makassar by using e-toll card. The method used in this study is descriptive or a method that explains the effect of the independent variables tested on the dependent variable. The sampling method in this study used a purposive sampling technique by determining the criteria for toll road users by using e-toll cards. The analytical tool used is simple regression. The type of data used is primary and secondary data. While data collection techniques using interviews and questionnaires. The results to be achieved in this study are to determine the effect of the use of e-toll cards on the effectiveness of services at the Makassar toll gate.   Tujuan penelitian ini adalah untuk mengetahui dampak yang ditimbulkan atas penggunaan e-Toll card terhadap efektivitas layanan di gerbang toll Makassar yang merupakan salah satu program pemerintah dalam bentuk layanan pembayaran toll secara. Adapun yang menjadi target khusus yang ingin dicapai dalam penelitian ini adalah untuk mengetahui tingkat efektivitas pelayanan di gerbang tol yang ada di Makassar dengan menggunakan e-toll card. Metode yang dipakai dalam penelitian ini adalah deskriptif atau metode yang menjelaskan pengaruh antara variabel independent yang diuji terhadap variabel dependen. Metode pengambilan sampel dalam penelitian ini dengan menggunakan Teknik purposive sampling dengan menentukan kriteria pengguna jalan tol dengan menggunakan e-toll card. Alat analisis yang digunakan yaitu regresi sederhana. Jenis data yang digunakan adalah data primer dan sekunder, Sementara teknik pengambilan data menggunakan wawancara dan penyebaran kuisioner. Hasil yang ingin dicapai dalam penelitian ini adalah untuk mengetahui pengaruh penggunaan e-toll card terhadap efektivitas layanan di gerbang toll Makassar

scholarly journals Perataan Laba Ditinjau dari Profitabilitas, Ukuran Perusahaan, Kompensasi Bonus dan Pajak

2021 ◽  
Vol 4 (1) ◽  
pp. 48
Author(s):  
Asbi Amin ◽  
M.Badri Pahyasah ◽  
Magfirah Anugrah D ◽  
Andriani Murdi
Keyword(s):  
Time Series ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Income Smoothing ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Industry Sector

Abstrak Peneliti ingin menguji perataan laba dipengaruhi oleh profitabilitas, ukuran perusahaan, kompensasi bonus dan pajak. Data yang digunakan adalah data sekunder dengan pendekatan time series yang dikumpulkan melalui website resmi perusahaan manufaktur sektor industri barang yang terdaftar di BEI dan di analisis melalui regresi liner berganda. Populasi penelitian adalah laporan keuangan perusahaan manufaktur sektor industri barang konsumtif yang terdaftar di BEI sebanyak 50 perusahaan dengan teknik sampel purposive sampling yaitu laporan keuangan dari perusahaan yang konsisten dengan kelengkapan data periode 2018 dan 2019 sehingga menjadi 38 laporan keuangan perusahaan dengan data 2 tahun sehingga total sampel menjadi 76 data laporan keuangan. Penelitian menemukan bahwa profitabilitas negatif dan signifikan terhadap perataan laba, sementara ukuran perusahaan, kompensasi bonus dan pajak berpengaruh positif terhadap perataan laba. Kata Kunci: Profitabilitas, Ukuran Perusahaan, Kompensasi Bonus, Pajak, Perataan Laba. Abstract Researchers want to test income smoothing is influenced by profitability, company size, bonus compensation and taxes. The data used is secondary data with a time series approach which is collected through the official website of manufacturing companies in the goods industry sector listed on the IDX and analyzed through multiple linear regression. The research population is the financial statements of manufacturing companies in the consumer goods industry sector that are listed on the IDX as many as 50 companies with purposive sampling technique, namely financial reports from companies that are consistent with the completeness of data for the 2018 and 2019 periods so that it becomes 38 company financial reports with 2 years of data so that the total sample to 76 financial statement data. The results of the study found that profitability was negative and significant on income smoothing, while company size, bonus compensation and taxes had a positive effect on income smoothing. Keywords: Profitability, Company Size, Bonus Compensation, Taxes, Income Smoothing.

scholarly journals THE AFFECT OF THE SIZE OF COMMISSIONERS BOARD AND THE SIZE OF THE COMPANY REGARDING THE ENVIRONMENTAL DISCLOSURE

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Desy Anggrarini ◽  
Eindye Taufiq
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Exchange Market ◽  
Environmental Disclosure ◽  
Purposive Sampling ◽  
A Company

This research aims to examine and to prove empirically the size of Commissioners Board and the size of the Company regarding the Environmental Disclosure. It has been identifying the manufacturing companies registered in the Indonesia Stock Exchange Market as the samples. Sampling technique has applied purposive sampling method. Sampling is 92 from 149 manufacturing companies registered in the Indonesia Stock Exchange Market in 2014. This research has applied secondary data obtained from website www.idx.co.id. Hypothesis analysis of this research has applied the analysis of Multiple Linier Regression using SPSS 21 with a significant level of 5%. The result of this research has indicated that the size of a commissioners board has not affected the environmental disclosure, but the size of a company has unsignificantly affected the environmental disclosure.

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

2018 ◽  
Vol 9 (2) ◽  
pp. 33-49
Author(s):  
Karina Harjanto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Sample Data

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm

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