Influence of Debt to Equity Ratio, Return on Asset Ratio, and Firm Size on Audit Delay

This study analyses the effect of debt to equity ratio, return on asset ratio, and firm size toward audit delay. The population in this study is listed companies on mining sector at the Indonesia Stock Exchange circa 2017-2019, which consists of 13 companies. This study employed multiple regression analysis and purposive sampling as an analysis method and sampling technique, respectively. The result shows that debt to equity ratio and return on asset ratio do not have a significant effect on audit delay, meanwhile firm size significantly affects audit delay.

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PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, NET PROFIT MARGIN TERHADAP INCOME SMOOTHING DENGAN VARIABEL MODERASI PROPORSI WANITA DI DALAM DEWAN DIREKSI (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013-2015)

Managament Insight: Jurnal Ilmiah Manajemen ◽

10.33369/insight.12.2.89-100 ◽

2019 ◽

Vol 12 (2) ◽

pp. 89-100

Author(s):

Yolita Kurniawati ◽

Paulus Sulluk Kananlua ◽

Sugeng Susetyo

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Board Of Directors ◽

Multiple Regression ◽

Stock Exchange ◽

Income Smoothing ◽

Profit Margin ◽

Net Profit ◽

The Board Of Directors ◽

Equity Ratio

This study aims to investigate the effect of: (1) Return on Asset (ROA), Debt to Equity Ratio (DER), Net Profit Margin (NPM), and the proportion of women in board of directors on income smoothing. (2) Further, this study also investigates the moderating effect of proportion of women in board of directors on effect of ROA, DER, and NPM to income smoothing. Data were collected from anufacture companies listed on the Indonesia Stock Exchange (IDX) in the year of 2013 -2015. Multiple regression analysis and moderated regression analysis were used to test the hypotesis in this study. The results of multiple regression analysis show that Return on Asset (ROA) and Debt to Equity Ratio (DER) influence the income smoothing. Meanwhile, Net Profit Margin (NPM) does not influence the income smoothing. The result of moderated regression analysis shows that the proportion of women does not moderate the effect of Return on Asset (ROA), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on income smoothing. Those could happen because very women are sit in the Board of Directors of the firms in Indonesia.Keywords: Income Smoothing, Return on Asset (ROA), Debt to Equity Ratio (DER), Net profit Margin (NPM).

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PENGARUH DEBT TO EQUITY RATIO (DER), RETURN ON ASSET (ROA), EARNING PERSHARE (EPS), PRICE EARNING RATIO (PER) TERHADAP RETURN SAHAM PADA PERUSAHAAN JASA PERHOTELAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Manajemen dan Bisnis ◽

10.54367/jmb.v17i2.412 ◽

2019 ◽

pp. 146-161

Author(s):

Ria Veronica Sinaga

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Fast Food ◽

Stock Return ◽

Stock Exchange ◽

Secondary Data ◽

Return On Assets ◽

Company Value ◽

Equity Ratio

This study aims to determine the effect of Debt to Equity Ratio (DER), Return On Assets (ROA), Earning Per Share (EPS), Price Earning Ratio (PER) to Return of Stock at Hospitality Services Company listed on Indonesia Stock Exchange. The benefits of research is to provide information material to investors in making investment decisions. The number of companies to be sampled are 5 Hospitality Services Companies, namely: Bayu Buana Tbk (BAYU), Fast Food Indonesia Tbk (FAST), Grahamas Citrawisata Tbk (GMCW), Destination Tirta Nusantara Tbk (PDES), and Golden Eagle Energy Tbk SMMT). In this study used secondary data that is Financial Statements Hospitality Services Companies listed in Indonesia Stock Exchange 2010-2013 period that can be accessed via the internet. Method of data analysis used is multiple regression analysis (multiple regression analysis). Based on the result of research, the regression equation is obtained as follows: Return = 0,979 - 0,438 DER - 0,093 ROA + 0,002 EPS + 0,002 PER indicate that DER variable variable have negative and insignificant influence, ROA variable has negative and significant influence, EPS variable has positive and significant effect, and variable of PER have positive and insignificant effect to stock return. DER, ROA, EPS and PER simultaneously affect the stock return of hotel services company. value adjusted R2 of 0.909. This means that 90.9 percent of stock return variables can be explained by variations of DER, ROA, EPS and PER variables while the remaining 9.1 percent is explained by other variables outside the model.

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ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN DEVIDEN PAYOUT RATIO SEBAGAI VARIABEL INTERVENING

Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi ◽

10.35313/ekspansi.v13i1.2522 ◽

2021 ◽

Vol 13 (1) ◽

pp. 15-31

Author(s):

Sabarudin ◽

La Sudarman ◽

Firdaus

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Sampling Technique ◽

Financial Leverage ◽

Dividend Payout ◽

Purposive Sampling

Abstract: This study aims to analysis influence profitability on firm’s value with dividend payout as intervening variable. Sample to be studied in this research is 21 (twenty one) firm’s which have to stay for 5 years in LQ45 index in Indonesian Stock Exchange for period 2009 – 2013. Sampling technique was used is purposive sampling. Method of analysis used multiple regression analysis with SPSS 20. Finding of study is profitability, dividend payout affect significant positive on firm’s value and profitability affect significant positive on dividend payout. Dividend payout still have a role to increase firm’s value because dividend payout affect significant positif directly on firm’s value Keywords : profitability, financial leverage, dividend payout, firm value

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FAKTOR DETERMINAN KEMAMPULABAAN SAHAM BLUE CHIP DI BURSA EFEK INDONESIA

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v27i1.318 ◽

2019 ◽

Vol 27 (1) ◽

pp. 3-14

Author(s):

Dyah Ayu Widiastuti ◽

Beta Asteria

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Firm Size ◽

Research Model ◽

Book Value ◽

Purposive Sampling ◽

Equity Ratio ◽

Blue Chip

The company runs its business to make a profit. The company’s ability to earn profits with assets owned is called profitability. This study aims to analyze the factors that affect the profitability of Blue Chip Shares. These factors are Debt to Equity Ratio (DER), Firm Size which is proxied by Total Assets, and Price to Book Value. The research model uses multiple regression analysis. During the year of observation of 45 Blue Chip stocks that entered into the Purposive Sampling there were 36 companies in 2014 to 2017, so the study sample was 144. The results of the study proved that partially Debt to Equity Ratio (DER) and Price to Book Value to Blue stock profitability Chip. While Firm Size partially has no significant effect on Blue Chip stock profitability. As well as Debt to Equity Ratio (DER), Firm Size which is proxied by Total Assets, and Price to Book Value significantly influence the profitability of Blue Chip shares simultaneously.

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, KOMUNIKASI, DAN SARANA PRASARANA TERHADAP KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN “PP NOMOR 12 TAHUN 2019”

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE ◽

10.36766/ijag.v5i1.180 ◽

2021 ◽

Vol 5 (1) ◽

pp. 58-90

Author(s):

Sri Mulya Saputri ◽

Nur Azlina ◽

Rofika Rofika

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Local Government ◽

Human Resources ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Local Governments ◽

Government Regulation ◽

Sampling Technique ◽

Analysis Method

This study aims to determine the effect of the competence of human resources, communication and infrastructure on the readiness of local governments in implementing “PP No. 12 of 2019” in the local government of Rokan Hulu district. The population and sample in this study amounted to 45 OPD or 180 respondents. Sampling technique used in this study is saturated sampling, and the data analysis method used is multiple regression analysis using SPSS version 26. The results of this study indicate that the competence of human resources, communication and infrastructure has a significant effect on the readiness of local governments in implementing Government Regulation “No. 12 of 2019”.

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PENGARUH RETURN ON ASSETS RETURN ON EQUITY DEBT TO EQUITY RATIO DAN BOOK VALUE PER SHARE TERHADAP HARGA SAHAM

BALANCE Jurnal Akuntansi dan Bisnis ◽

10.32502/jab.v5i2.2878 ◽

2020 ◽

Vol 5 (2) ◽

pp. 145

Author(s):

Nyayu Khairani Putri ◽

Dian Septianti

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Stock Price ◽

Stock Exchange ◽

Return On Assets ◽

Return On Equity ◽

Book Value ◽

Manufacture Sector ◽

Equity Ratio

The purpose in this research is to explain the influence Return On Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), and Book Value per Share (BVS) on stock price in the manufacture sector at Indonesian Stock Exchange. Sample in this study were 50 companies in manufacture sector in period 2015-2017. Data were chosen by using purposive sampling. Data were analyzed by using multiple regression analysis. The result of the research showed; ROA and BVS has positive and significant effect on stock price. ROE have negative but not significant effect on stock price. DER has positive but not significant effect on stock price.

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FAKTOR DETERMINAN KEMAMPULABAAN SAHAM BLUE CHIP DI BURSA EFEK INDONESIA

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v27i1.82 ◽

2019 ◽

Vol 27 (1) ◽

pp. 1-12

Author(s):

Dyah Ayu Widiastuti ◽

Beta Asteria

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Firm Size ◽

Research Model ◽

Book Value ◽

Equity Ratio ◽

Blue Chip

The company runs its business to make a profit. The company’s ability to earn profits with assets owned is called profitability. This study aims to analyze the factors that affect the profitability of Blue Chip Shares. These factors are Debt to Equity Ratio (DER), Firm Size which is proxied by Total Assets, and Price to Book Value. The research model uses multiple regression analysis. During the year of observation of 45 Blue Chip stocks that entered into the PurposiveSampling there were 36 companies in 2014 to 2017, so the study sample was 144. The results of the study proved that partially Debt to Equity Ratio (DER) and Price to Book Value to Blue stock profitability Chip. While Firm Size partially has no significant effect on Blue Chip stock profitability. As well as Debt to Equity Ratio (DER), Firm Size which is proxied by Total Assets, and Price to Book Value significantly influence the profitability of Blue Chip shares simultaneously.

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Analisis Harga Saham Ditinjau dari Rasio Keuangan Perusahaan yang Listing di Jakarta Islamic Index (JII) Periode 2015-2017

AKTSAR Jurnal Akuntansi Syariah ◽

10.21043/aktsar.v2i2.6270 ◽

2019 ◽

Vol 2 (2) ◽

pp. 265

Author(s):

Bayu Tri Cahya ◽

Eri Vitriani ◽

Asih Andriani

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Stock Price ◽

Secondary Data ◽

Sampling Technique ◽

Current Ratio ◽

Equity Ratio ◽

Turn Over

This study aims to determine the Return on Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), Inventory Turn Over (ITO) on stock price in companies registered in the Jakarta Islamic Index in 2015-2017. The approach used in this study is a quantitative approach. The data in this study are secondary data. The data obtained from the site www.idx.go.id and the website of each company. The sample determination technique uses purposive sampling technique and data analysis using multiple regression analysis. The findings show that Return on Asset (ROA) affect stock price while Current Ratio (CR), Debt to Equity Ratio (DER), dan Inventory Turn Over (ITO) have no effect on the stock price.

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Pengaruh Profitabilitas, Solvabilitas, dan Opini Audit terhadap Audit Delay Dimoderasi oleh Ukuran Perusahaan

AKUNSIKA: Jurnal Akuntansi dan Keuangan ◽

10.31963/akunsika.v1i2.2119 ◽

2020 ◽

Vol 1 (2) ◽

Author(s):

Rinny Meidiyustiani ◽

Putri Febisianigrum

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Stock Exchange ◽

Sampling Technique ◽

Purposive Sampling ◽

Mining Companies ◽

Negative Effect

This study aimed to analyze the influence of profitability, solvency, and auditor’s opinion set on audit delay, and to analyze the size of company in moderating the effect of profitability, solvency, and auditor’s opinion set to audit delay. The population in this study is mining companies listed on Indonesia Stock Exchange period 2012-2017 with using purposive sampling technique and obtained a sample of study as many as 32 companies. The analysis has been carried out by using multiple regression analysis and moderated regression analysis. The result of this study show that the partial profitability has negative effect to audit delay, solvency and auditor’s opinion has not effect to audit delay, the size of company cannot moderate the effect of profitability set to the audit delay, solvency can moderate the effect of profitability set to the audit delay and auditor’s opinion cannot moderate the effect of profitability set to the audit delay.

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN UTANG PERUSAHAAN PUBLIK

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v4i1.4461 ◽

2019 ◽

Vol 4 (1) ◽

pp. 57

Author(s):

Farah Margaretha ◽

Yolla Argoeby

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Firm Size ◽

Stock Exchange ◽

Firm Age ◽

Independent Variables ◽

Financial Firms ◽

Analysis Methods

The purpose of this research is to analyze the effect of leverage. This research was used are 100 non financial firms which listed in Indonesian Stock Exchange during 2000-2007. Independent variables from this research are firm size, asset tangibility, profitability, and firm age. Dependent variable is leverage. The analysis methods was used are multiple regression analysis. The result from this research shows that profitability has related to leverage and firm size, asset tangibility, and firm age is not related to leverage.

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