scholarly journals Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia

2010 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Joicenda Nahumury
Keyword(s):  
Mutual Funds ◽  
Mutual Fund ◽  
Sampling Method ◽  
Financial Statements ◽  
Multiple Linear Regressions ◽  
Audit Report ◽  
Purposive Sampling ◽  
Explanatory Variables ◽  
Future Researcher ◽  
Linear Regressions

AbstrackThis study empirically examined the effect of several company & audit characteristics on audit report lag or audit delay. Determinants of audit delay in mutual funds were chosen as an object of investigation. The purpose of this study to reveal that those variables have significant effect on audit delay simultaneously or partially. Samples are selected by purposive sampling method. The results of multiple linear regressions show that all of the explanatory variables influences audit delay simultaneously. The rest of variables do not appear to have any bearing on mutual fund audit delay. This Result is suggested for auditor to perform the audit more efficient and effective to get audit report timely, for BAPEPAM-LK as regulator to review again the deadline of audited financial statements delivery of mutual funds, for the future researcher to be reference in developing investigation.                                                                                                                                                                           

scholarly journals Pengaruh Internal dan Eksternal Perusahaan terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate

2021 ◽  
Vol 5 (1) ◽  
pp. 191
Author(s):  
Santi Duwi Nuryani ◽  
Anita Wijayanti ◽  
Endang Masitoh
Keyword(s):  
Real Estate ◽  
Interest Rates ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
External Factors ◽  
Multiple Linear Regressions ◽  
Internal Factors ◽  
Linear Regressions

This study aims to test and analyze the influence of leverage, liquidity, inflation, and interest rates on the value of the company. Property and real estate companies listed on the Indonesia Stock Exchange in 2016-2019 as a population. Purposive sampling method for sampling and research is quantitative type. The data sources used secondary data are obtained from annual financial statements and analysis used multiple linear regressions. The results of research into external factors of the company namely inflation and interest rates influenced the increase in the value of the company. While the company's internal factors namely leverage and liquidity do not affect the increase in the value of the company.

scholarly journals Faktor Determinan Pemicu Korupsi di Sektor Pemerintahan (Studi pada Pegawai Negeri Sipil di Jakarta)

2021 ◽  
Vol 15 (2) ◽  
pp. 104-117
Author(s):  
Harti Budi Yanti
Keyword(s):  
High Risk ◽  
Mutual Funds ◽  
Mutual Fund ◽  
Regression Models ◽  
Sampling Method ◽  
Great Influence ◽  
Final Decision ◽  
Important Method ◽  
Purposive Sampling ◽  
Level Of Risk

Mutual funds performance is one of the most important method  to measure the capability of Mutual funds,  this method will answer your question whether the mutual funds can be used as a good priority in investment or not. Beside that, the manager’s ability in selecting share also play the big role, since the choice that made by the manager will determine how much “return” will be received by the investors. After that, the high risk in investment, which later will show up, should be considered before taking the final decision in selecting share.This study aimed to verify the effect of share selection and the level of risk on the performance of mutual fund sharesThe data used in this study is the share of mutual funds in 2009-2011 and the samples are 18 mutual funds selected by using purposive sampling method. The data are obtained from the NAB of each fund which can be obtained at Bapepam-LK. Based on the results of hypothesis for regression models, we found out that selecting share give a great influence on Mutual funds performance and the level of risk has no significant effect on the in Mutual funds performance.

scholarly journals Faktor-Faktor yang Mempengaruhi Investment Decision pada Investasi Properti di Kota Batam

SKETSA BISNIS ◽  
2021 ◽  
Vol 8 (1) ◽  
pp. 19-33
Author(s):  
Dewi Khornida Marheni ◽  
Anmelrina
Keyword(s):  
Sampling Method ◽  
Investment Decision ◽  
Negative Influence ◽  
Positive Influence ◽  
Primary Data ◽  
Multiple Linear Regressions ◽  
Purposive Sampling ◽  
Factors Influencing ◽  
Regret Aversion ◽  
Linear Regressions

Abstract This paper aims to examine factors influencing investment decision in properties in Batam. The intended factors are anchoring, overconfidence, herding, and regret aversion. Purposive sampling method were used in this paper to take samples. 330 questionnaires were distributed to property investors in Batam, but only 246 questionnaires or around 74.54% datas were used to be primary data in generating the analysis which will be calculated using multiple linear regressions by SPSS version 24 software. Among the various factors, the results revealed that anchoring, overconfidence, and regret aversion have significantly positive influence towards property investment decision in Batam. Regret aversion has significantly negative influence towards property investment decision in Batam. This paper can be useful for investors, especially those investing in property sector in Batam..   Keywords: investment decision, anchoring, overconfidence, herding, regret aversion, property.   Abstrak Penelitian ini bertujuan unuk mengetahui faktor anchoring, overconfidence, herding, dan regret aversion dapat memberikan kepengaruhan terhadap investment decision properti di Batam. Metode purposive sampling dipilih oleh peneliti untuk mengambil sampel yaitu dengan teknik yang sudah ditentukan terlebih dahulu berdasarkan maksud dan tujuan penelitian Dari 330 kuesioner yang didistribusikan secara langsung kepada investor properti di Batam, peneliti mendapatkan 246 kuesioner atau sebesar 74.54% data yang layak diolah dan dijadikan sebagai data utama untuk dihitung serta dianalisa menggunakan regresi linier berganda melalui software SPSS versi 24.. Hasil yang disimpulkan dari analisa penelitian adalah anchoring, overconfidence dan herding memiliki signifikansi positif terhadap investment decision properti di Batam. Regret aversion memiliki signifikansi negatif terhadap investment decision properti di Batam. Penelitian ini dapat membantu investor dalam mengambil keputusan investasi properti khususnya di Batam Kata Kunci: Keputusan investasi, anchoring, overconfidence, herding, regret aversion, property.

scholarly journals Comparative Performance Islamic Shares Mutual Funds Between Indonesia And Malaysia

2018 ◽  
Vol 13 (1) ◽  
pp. 26
Author(s):  
Novianto Basuki ◽  
Moh Khoiruddin
Keyword(s):  
Mutual Funds ◽  
Mutual Fund ◽  
Sampling Method ◽  
Fund Performance ◽  
Mutual Fund Performance ◽  
Comparative Performance ◽  
Purposive Sampling

The objective of this study is to evaluate the performance of Islamic mutual funds in Indonesia and Malaysia. Research conducted on the types of shares mutual funds in the period 2014 until 2016. The technique sample used was purposive sampling method with 13 Islamic mutual funds in Indonesia and 72 Islamic mutual funds in Malaysia. Fund performance measured by Sharpe index, Treynor index, and Index of jenesen’s Alpha. The results of this study showed in 2014 and 2016 Islamic mutual fund performance be superior to Indonesia than Malaysia. While in 2015 Islamic mutual fund performance Malaysia be superior compared to Indonesia. Based on the results of this research, it is recommended for investment managers to increase the publication of and understanding of mutual funds so that more potential investors who are interested in investing in mutual funds in particular Islamic mutual funds.

scholarly journals Analisis Pemilihan Saham dan Tingkat Risiko terhadap Kinerja Reksa Dana Saham

2019 ◽  
Vol 14 (2) ◽  
pp. 113-121
Author(s):  
Putri Yolanda ◽  
Fivi Anggraini ◽  
Yeasy Darmayanti
Keyword(s):  
High Risk ◽  
Mutual Funds ◽  
Mutual Fund ◽  
Regression Models ◽  
Sampling Method ◽  
Great Influence ◽  
Final Decision ◽  
Important Method ◽  
Purposive Sampling ◽  
Level Of Risk

Mutual funds performance is one of the most important method  to measure the capability of Mutual funds,  this method will answer your question whether the mutual funds can be used as a good priority in investment or not. Beside that, the manager’s ability in selecting share also play the big role, since the choice that made by the manager will determine how much “return” will be received by the investors. After that, the high risk in investment, which later will show up, should be considered before taking the final decision in selecting share.This study aimed to verify the effect of share selection and the level of risk on the performance of mutual fund sharesThe data used in this study is the share of mutual funds in 2009-2011 and the samples are 18 mutual funds selected by using purposive sampling method. The data are obtained from the NAB of each fund which can be obtained at Bapepam-​​LK. Based on the results of hypothesis for regression models, we found out that selecting share give a great influence on Mutual funds performance and the level of risk has no significant effect on the in Mutual funds performance.

scholarly journals ANALISIS PERBANDINGAN KINERJA REKSADANA SAHAM MENGGUNAKAN METODE SHARPE DAN TREYNOR PADA REKSADANA SAHAM

Equity ◽  
2019 ◽  
Vol 21 (1) ◽  
pp. 49
Author(s):  
Clara Bella ◽  
Yul Tito Permadhy
Keyword(s):  
Mutual Funds ◽  
Mutual Fund ◽  
Sampling Method ◽  
Stock Exchange ◽  
Market Performance ◽  
Fund Performance ◽  
Mutual Fund Performance ◽  
Equity Fund ◽  
Consistent Performance ◽  
Descriptive Method

This study aims to determine the comparison of stock mutual fund performance using sharpe method and treynor method. The research method used in this research is descriptive method with quantitative approach. The object of this study using all mutual fund shares listed on the Indonesia Stock Exchange period 2013-2016. The technique of determining the sample using purposive sampling method so that 66 mutual funds were chosen as research sample. The results of this study explain that there are differences in the results of the performance of stock mutual funds using sharpe method and treynor method on mutual fund shares listed on the Indonesia Stock Exchange (BEI) where each performance value fluctuates in the period 20132016. The results show that only a few stock mutual funds are above market performance by using sharpe method and treynor method during the period 2013-2016. The results show that only one stock mutual fund that has consistent performance above market performance during the period 2013-2016 using the sharpe method of equity fund Sam Equity Fund.

scholarly journals IDENTIFIKASI EKSPEKTASI INVESTOR MELALUI KEBIJAKAN STRUKTUR MODAL, PROFITABILITAS, UKURAN PERUSAHAAN DAN GCPI

2014 ◽  
Vol 5 (2) ◽  
Author(s):  
Sugeng Haryanto
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Multiple Linear Regressions ◽  
Financial Reports ◽  
Public Companies ◽  
Purposive Sampling ◽  
Company Value ◽  
Linear Regressions ◽  
The Capital Structure

<p>Penelitian ini bertujuan untuk menganalisis pengaruh kausalitas antara kebijakan struktur modal, ukuran perusahaan, profitabilitas yang diukur dengan ROA dan perapan GCG yang diukur dengan Good Corporate Perception Index (GCPI) terhadap ekspektasi investor yang diukur dengan nilai perusahaan. Teknik  sampling yang digunakan dalam penelitian ini adalah purposive sampling. Sampel dalam penelitian ini adalah perusahan yang go public dan masuk dalam Indonesia Most Trusted Companies. Periode penelitian selama tahun 2012 dan 2013, serta mempublikasikan laporan keuangan 2012-2013. Jumlah sampel sebanyak 48 perusahaan. Teknik analisis yang digunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kebijakan struktur modal dan ukuran perusahaan tidak berpengaruh, sedangkan profitabilitas dan GCPI berpengaruh terhadap ekspektasi investor. Secarasimultan variabel kebijakan struktur modal, ukuran peusahaan, profitabilitas dan GCPI berpengaruh terhadap ekspektasi investor.</p><p>The objective of the study was to analyze the causality influence among capital structure policy, firm size, profitability which was measured by ROA and the implementation of GCG which was measured by Good Corporate Perception Index  (GCPI) toward the investors’ expectations which was measured by the company value. It was a purposive sampling study. The samples of this study were go public companies listed on the Indonesia’s Most Trusted Companies. The period of the study was in 2012 and 2013, and financial reports from 2012 to 2013. The total samples were 48 companies. The data were analyzed by multiple linear regressions. The result of the study showed that the capital structure policy and firm size did not  give any influence, whereas the profitability and GCPI gave influence toward the investors’ expectations. Furthermore; capital structure policy, firm size, profitability and GCPI variables influenced simultaneously toward investors’ expectations.</p>

scholarly journals PENGARUH AKTIVITAS, MINAT DAN OPINI TERHADAP KEPUTUSAN KONSUMEN MENGGUNAKAN JASA SALON CHIQUITA DI KOTA PALU

2015 ◽  
Vol 1 (1) ◽  
pp. 85-92
Author(s):  
Widya Lestari ◽  
Syamsul Bachri Daeng Parani ◽  
Ponirin Ponirin
Keyword(s):  
Total Sample ◽  
Multiple Linear Regressions ◽  
Research Activity ◽  
Consumer Decision ◽  
Purposive Sampling ◽  
Level Of Significance ◽  
Linear Regressions

The  purpose  of  the  research  is  to  find  out  the  influence  of  activity, interest,  and  opinion  on consumer  decision  in  using  Chiquita  Salon in  Palu  City.  There  are  4  variables  that  used  in  this research; activity (X1), interest (X2), opinion (X3), and decision of the consumer (Y). Method of study is descriptive causal with a total sample of 60 respondents, who were selected by purposive sampling. Tool  of  analysis  is  multiple  linear regressions  with  Software  SPPS  17.  The  result  finds  that  activity (X1),  interest  (X2),  and  opinion  (X3)  simultaneously influence  the decision  of the  consumer in  using Chiquita  Salon  in  Palu  City,  with  the  level  of  significance  of  0.000  <  α  0.05.  Furthermore,  activity (X1) with the t-sig. value of 0.042; interest (X2) has the t-sig. value of 0.022; opinion (X3) has the t- sig. value of 0.001. These values are < 0.05, which means that each variable partially influences the decision of the consumer in using Chiquita Salon in Palu City. Tujuan  dari  penelitian  ini  adalah  untuk  mengetahui  pengaruh aktivitas,  minat,  dan  pendapat konsumen  terhadap  keputusan menggunakan  Chiquita  Salon  di  Kota  Palu.  Ada  4  variabel  yang digunakan dalam penelitian ini; aktivitas (X1), minat (X2), pendapat (X3), dan keputusan konsumen (Y).  Metode  penelitian  adalah  deskriptif kausal  dengan  total  sampel  sebanyak  60  responden,  yang dipilih secara  purposive  sampling.  Alat  analisis  regresi  linier  berganda dengan  Software  SPPS  17. Hasilnya  menemukan  bahwa  aktivitas (X1),  minat  (X2),  dan  pendapat  (X3)  berpengaruh  secara simultan terhadap  keputusan  konsumen  dalam  menggunakan  Chiquita  Salon di  Kota  Palu,  dengan tingkat  signifikansi  0,000  <α  0,05. Selanjutnya,  aktivitas  (X1) dengan  t-sig.  nilai  0,042;  minat (X2)memiliki  t-sig.  nilai  0,022;  pendapat  (X3)  memiliki  t-sig.  nilai  0,001.  Nilai  ini <0,05,  yang  berarti bahwa  masing-masing  variabel  mempengaruhi secara  parsial  keputusan  konsumen  dalam menggunakan Chiquita Salon di Kota Palu.

scholarly journals Determinants of Audit Report Lag of Financial Statements in Banking Sector

2019 ◽  
pp. 142
Author(s):  
Sigit Handoyo ◽  
Erza Diandra Maulana
Keyword(s):  
Sampling Method ◽  
Banking Sector ◽  
Stock Exchange ◽  
Financial Statements ◽  
Fiscal Year ◽  
Audit Report ◽  
Financial Service Authority ◽  
Firm Reputation ◽  
Financial Reports ◽  
Auditor Switching

Audit Report Lag (ARL) is the time length of the auditor completing their activities on the client is measured from the end of the fiscal year until the date of audit report was signed. Research related to ARL has been widely carried out in some countries, considering the importance of this issue. This study analyzed the factors that affect ARL on the Conventional Bank Companies listed in the Indonesia Stock Exchange. The sample consisted of 84 companies listed in Indonesia Stock Exchange (IDX) which submitted financial reports to OJK (the Financial Service Authority) in the period of 2013-2015. The data used in this research was selected by using purposive sampling method and analysis used multiple linear regression. Based on the analytical results, Profitability, Auditor Opinion, and Firm Reputation had negative significant effect toward ARL. Then Auditor Switching, Complexity, and Board of Size of Director had positive significant effect toward ARL.

scholarly journals GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA DI BUMN NON-KEUANGAN

2021 ◽  
Vol 2 (2) ◽  
pp. 161-176
Author(s):  
Rini Rini
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Sample Selection ◽  
Multiple Linear Regressions ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Positive Effect ◽  
Linear Regressions

This research aims to know the effect of Good Corporate Governanceon earnings management. This research uses audit committee, managerialownership, institusional ownership, and independent commissionersas an indicator of good corporate governance. This research uses 19 samplesof SOE’s company non-financial listed on the IDX in the periode 2015–2019. The sample selection is used by a purposive sampling method. Analysiswas carried out by multiple linear regressions. The result indicated thatinstitusional ownership has a negative effect on earnings management, managerialownership and audit committee has a positive effect on earnings management,and independent commissioners have no effect on earnings management.

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