scholarly journals Pengaruh Likuiditas, Leverage dan Ukuran Perusahaan terhadap Financial Distress pada Perusahaan Properti dan Perumahan

2020 ◽  
Vol 3 (2) ◽  
pp. 300-310
Author(s):  
Stephanie Stephanie ◽  
Lindawati Lindawati ◽  
Suyanni Suyanni ◽  
Christine Christine ◽  
Efvina Oknesta ◽  
...  
Keyword(s):  
Real Estate ◽  
Financial Distress ◽  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Company Size ◽  
Data Types ◽  
Analysis Technique

At present the development of property and housing companies is very rapid. The purpose of this research is to be able to determine the effect of Liquidity, Leverage and Company Size on Financial Distress in Property and Real Estate Companies listed on the Indonesia Stock Exchange Period 2013-2017. The approach used is quantitative research. Researchers use secondary data types and sources. The population of this research is 48 Property and Real Estate Companies listed on the Indonesia Stock Exchange in the period 2013-2017. The sample is 29 Property and Housing Companies listed on the Indonesia Stock Exchange for the period 2013-2017 with 145 observational samples. The sampling technique is a purposive sampling method. Data Analysis Technique used is Logistic Regression. The results of this study are liquidity affecting financial distress in Property and Real Estate companies listed on the Indonesia Stock Exchange. Leverage does not affect financial distress in Property and Real Estate companies listed on the Indonesia Stock Exchange. The size of the company does not affect financial distress in Property and Real Estate companies listed on the Indonesia Stock Exchange. Liquidity, leverage and company size affecting financial distress in Property and Estate companies listed on the Indonesia Stock Exchange. Keywords: Liquidity, Leverage, Company Size and Financial Distress

scholarly journals ANALISIS PERBANDINGAN UKURAN PERUSAHAN ANTARA PT TELKOMSEL TBK DAN PT XL AXIATA TBK

2020 ◽  
Vol 8 (1) ◽  
pp. 46-52
Author(s):  
Ahlul Nazar ◽  
Nurul Huda
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
T Test ◽  
Company Size ◽  
Purposive Sampling ◽  
Normality Test ◽  
Analysis Technique ◽  
Significant Difference

AbstrakPenelitian ini bertujuan untuk mengetahui seberapa besar perbedaan yang signifikan ukuran perusahaan antara PT Telkomsel  Tbk dan PT XL Axiata Tbk. Penelitian komparatif, populasi penelitian ini adalah data laporan keuangan PT TERKOMSEL TBK selama 22 tahun dari tahun 1997-2018 dan PT XL AXIATA TBK yaitu selama 18 tahun dari tahun 1999-2018. Teknik pengambilan sampel dalam penelitian ini menggunakan Purposive Sampling. Sampel penelitian ini selama 5 tahun dari 2014-2018 terdaftar di bursa saham. Jenis data penelitian kuantitatif dengan sumber data sekunder. Teknik analisis data menggunakan uji normalitas data dan independent sample t-test. Analisis menunjukkan bahwa variabel Ukuran Perusahan pada PT Telkomsel  Tbk dan PT XL Axiata Tbk. berdasarkan nilai Sig (2-tailed) sebesar 0,010 sehingga nilai signifikan 0,000 > 0, 05, maka Ha ditolak dan H0 diterima yang menyatakan bahwa tidak ada perbedaan yang signifikan antara Ukuran Perusahaanpada PT Telkomsel  Tbk dan PT XL Axiata Tbk.AbstractThis study aims to find out how big a significant difference in company size between PT Telkomsel Tbk and PT XL Axiata Tbk. Comparative research, the population of this study is the data of PT TERKOMSEL TBK's financial statements for 22 years from 1997-2018 and PT XL AXIATA TBK for 18 years from 1999-2018. The sampling technique in this study uses purposive sampling. This research sample for 5 years from 2014-2018 was listed on the stock exchange. Types of quantitative research data with secondary data sources. The data analysis technique uses normality test data and independent sample t-test. The analysis shows that the Company Size variable at PT Telkomsel Tbk and PT XL Axiata Tbk. based on the Sig (2-tailed) value of 0.010 so that a significant value of 0,000> 0, 05, Ha is rejected and H0 is accepted stating that there is no significant difference between Company Size at PT Telkomsel Tbk and PT XL Axiata Tbk.

scholarly journals THE EFFECT OF FINANCIAL DISTRESS, COMPANY SIZE, AND PREVIOUS YEAR’S AUDIT OPINION ON GOING CONCERN AUDIT OPINION OF TEXTILE AND GARMENT SUB SECTOR COMPANIES

2021 ◽  
Vol 9 (9) ◽  
pp. 55-68
Author(s):  
Dyah Mieta Setyawati
Keyword(s):  
Regression Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Audit Opinion ◽  
Going Concern ◽  
Analysis Technique ◽  
Research Period

ABSTRACT Going concern audit opinion is an audit opinion that given by the auditors when they have doubts about the company's ability to sustain its business. The purpose of this study is to determine the influence of financial distress, company size, and the previous year’s audit opinion on going concern audit opinion. The data used is secondary data of textile and garment sub-sector companies listed on the Indonesia Stock Exchange. The sampling method used was purposive sampling method. The samples used were 15 companies in the textile and garment sub-sector with the 2016-2019 research period.  The analysis technique used was the modified Altman method and logistic regression analysis with the help of SPSS version 26. The results of the analysis show that financial distress and the previous year's audit opinion have an effect on going-concern audit opinion. Meanwhile, company size has no effect on going concern audit opinion. And the overall results show that financial distress, company size, and previous year's affect on going concern audit opinion.    

scholarly journals Pengaruh Kecukupan Modal, Penyaluran Kredit dan Ukuran Perusahaan Pada Profitabilitas Dengan Risiko Kredit Sebagai Pemoderasi

2019 ◽  
pp. 791
Author(s):  
A. A. Trisha Dewi Parasthiwi ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Regression Analysis ◽  
Credit Risk ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Company Size ◽  
Analysis Technique ◽  
Distribution Company ◽  
Positive Effect

This research was conducted at banking companies listed on the Indonesia Stock Exchange in the period 2013-2017, which were 42 companies. The sampling technique in this study was taken based on non probability sampling method with purposive sampling technique so as to produce a sample of 32 companies. The data analysis technique used in this study was moderated regression analysis. Based on the results of the analysis it was found that capital adequacy has a positive effect on profitability, credit distribution has a positive effect on profitability and firm size has a positive effect on profitability. The results of this study also show that credit risk is not able to weaken the influence of capital adequacy and lending to profitability and credit risk is able to weaken the influence of company size on profitability. Keywords: capital adequacy, credit distribution, company size, credit risk, profitability

scholarly journals Analisis Determinasi Opini Audit Going Concern

2020 ◽  
Vol 8 (3) ◽  
pp. 373-380
Author(s):  
Alfan Harun ◽  
Wisnu Julianto ◽  
Retna Sari
Keyword(s):  
Financial Distress ◽  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Simple Random Sampling ◽  
Literature Study ◽  
Audit Opinion ◽  
Going Concern ◽  
Debt Default

This study is quantitative research to determine the influence of financial distress, debt default, audit tenure against going concern audit opinion. The data collected was secondary data by documentation and literature study. The population of this study is manufactur companies listed in Indonesia Stock Exchange during 2015 – 2018. The sample of this study is 272 chosen by simple random sampling method. The research used logistic regression analysis method. The results of this study showed that financial distress, debt default and audit tenure has no influence against going concern audit opinion. Keywords : Going Concern Audit Opinion, Financial Distress, Debt Default, Audit Tenure

scholarly journals Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Tekstil dan Garment di Bursa Efek Indonesia Periode 2013-2017

2020 ◽  
Vol 4 (1) ◽  
pp. 14-21
Author(s):  
Hanifah Nuraini Hadiesti
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Descriptive Statistics ◽  
Company Size ◽  
Data Types ◽  
Regression Tests ◽  
Garment Manufacturing ◽  
Positive Effect

The purpose of this research is to analyze the effect of profitability, company size, and leverage. The population in this study is a textile and garment manufacturing company totaling 18 (eighteen) companies. The sampling method used in this study was purposive sampling, so as to get 9 (nine) sample companies. This study uses secondary data types to get information about all the variables in this study that are on the Indonesia Stock Exchange. This study uses accounting analysis, descriptive statistics, and also logistic regression tests. The results showed that the profitability has positive effect on the timeliness of financial reporting, while company size and leverage didn’t have effect on timeliness of financial reporting.

scholarly journals THE EFFECT OF MANAGERIAL OWNERSHIP, PROFITABILITY, SOLVABILITY AND COMPANY SIZES ON PROFIT MANAGEMENT IN PROPERTY AND REAL ESTATE COMPANIES WHICH ARE IN THE INDONESIAN STOCK EXCHANGE PERIOD 2013 – 2017

2020 ◽  
Vol 18 (2) ◽  
pp. 82
Author(s):  
Rosa Dwi Agsari
Keyword(s):  
Real Estate ◽  
Sampling Method ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Predictive Ability ◽  
Sampling Technique ◽  
Total Sample ◽  
Managerial Ownership ◽  
Company Size

This study was conducted to examine the effect of Managerial Ownership, Profitability, Solvency and Company Size variables on Profit Management partially on property and real estate companies listed on the Indonesia Stock Exchange in the period 2013-2017. In addition, to examine the feasibility of a regression model of the influence of variable ownership variables Managerial, Profitability, Solvency and Company Size Management simultaneously on property and real estate companies listed on the Indonesia Stock Exchange in the period 2013-2017. This research was conducted on property and real estate companies on the Indonesia Stock Exchange for the period 2013-2017. The determination of the sample in this study uses a non-probability sampling method with a purposive sampling technique in order to obtain a total sample of 8 companies and a total of 40 observations. The data in this study were analyzed using panel data analysis techniques. The results showed that Managerial Ownership, Solvency and Company Size had no effect on Profit Management. Another variable in this study is that profitability has a positive and significant effect on earnings management. Simultaneously Managerial Ownership, Profitability, Solvency and Company Size Towards Profit Management. The predictive ability of the four variables on Profit Management is 22.84% as shown by the amount of Adjusted R-squared of 0.2284 while the remaining 77.16% is influenced by other factors not included in the research model.

scholarly journals The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality

2020 ◽  
Vol 8 (3) ◽  
pp. 393-402
Author(s):  
Kinanti Putri Nasuci ◽  
Retna Sari ◽  
Ratna Hindria Dyah Pita Sari
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Quantitative Research ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Literature Study

This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018.  The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation

scholarly journals ANALISIS FAKTOR INTERNAL YANG MEMPENGARUHI AUDIT DELAY

Neraca ◽  
2022 ◽  
Vol 17 (2) ◽  
pp. 14-37
Author(s):  
Muhamad Yusuf ◽  
U Usamah ◽  
Uswatun Khasanah
Keyword(s):  
Real Estate ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Equation Model ◽  
Company Size ◽  
Simultaneous Test ◽  
Analysis Technique ◽  
Property Companies ◽  
Sample Method

The purpose of this study is to determine the effect of Auditor Opinion, Profitability, Liquidity, Company Size, Age of the company to Audit Delay on real estate and property companies listed on the BEI both simultaneously and partially. The population of this study is a real estate and property company listed on the Stock Exchange in 2015 until 2017.             The sample method used is Purposive Sampling with the number of companies as many as 12and 61 samples used in this study. The data used is secondary data, namely date and financial statements of real estate and property companies listed on the Indonesia Stock Exchange in 2015 until 2017. Analysis technique used in this study is multiple linier regression analysis.             Based on the result of test which is tested with t test of variable profitability and company size have a significant effect to variable of Audit Delay. The variables of Auditor Opinion, Liquidity, Age of the company have no effect on audit delay. While based on simultaneous test (F test) of Auditor Opinion, Profitability, Liquidity, Company Size, and Age of the company have influence to Audit Delay. The amount of  R2 in real estate and property in Indonesia amounted to 0.977 this shows the effect of independent variables ie auditor opinion, profitability, liquidity, company size, and age of the company to variable Audit Delay can be explained by this equation model of 97.7% while the remaining 2.3% influenced by other factors outside the study.   Keyword: Audit Delay, Auditor Opinion, Profitability, Liquidity, Company Size, Age of the company

scholarly journals AUDIT DELAY, UKURAN KANTOR AKUNTAN PUBLIK, FINANCIAL DISTRES, OPINI AUDIT, DAN UKURAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING

2020 ◽  
Vol 8 (1) ◽  
pp. 63
Author(s):  
Tahniatun Naili ◽  
Nora Hilmia Primasari
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Audit Opinion ◽  
Auditor Switching ◽  
Negative Effect ◽  
Research Show ◽  
Public Accountant

This research is conducted to analyze the influence of audit delay, size of public accountant firm, financial distress, audit opinion and company size of auditor switching. The population in this research is used secondary data from the financial statment of all companies listed in the Indonesia Stock Exchange in 2015-2017 as many 529 companies. This research used purposive sampling method and obtainde 359 companies sample. The data analysis used logistic regression analysis with program SPSS version 20. The result of this research show that size of public accountant firm and audit opinion have negative effect on auditor switching. While audit delay, financial distress and company size have not effect on auditor switching.

scholarly journals Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Kebijakan Dividen Kas (Studi Pada Perusahaan Real Estate Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015)

2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Harrys Amdana Andika Putra ◽  
Anwar Made ◽  
Eris Dianawati
Keyword(s):  
Real Estate ◽  
Dividend Policy ◽  
Secondary Data ◽  
Sampling Technique ◽  
Data Types ◽  
Cash Dividend ◽  
Return On Equity ◽  
Analysis Technique ◽  
Net Profit ◽  
Equity Ratio

This study aims to determine how much influence the profitability, liquidity, and leverage of cash dividend policy. This research uses descriptive quantitative data types and secondary data sources. The sample of this research were 49 real estate and property companies using a sampling technique with purposive sampling. Data collection techniques from the internet, journals, books, articles, and previous thesis. The variables used are independent variables including profitability using the formula of NPM, ROI, and ROE ratio, liquidity using the formula of QR and CR ratio, and leverage using the DAR and DER ratio formula. Whereas the cash dividend policy uses the cash dividend formula divided by the number of company shares. The data analysis technique used is multiple linear regression. The results of this study indicate that the profitability which is posited by return on investment (ROI), and leverage which is predicted to be a debt to asset ratio (DAR) and debt to equity ratio (DER) partially have no significant effect on cash dividend policy. However, profitability proxied by net profit margin (NPM) and return on equity (ROE), liquidity which is proxied by current ratio (CR) and quick ratio (QR) has a significant positive effect on cash dividend policy. While simultaneously NPM, ROI, ROE, CR, QR, DAR, and DER significantly influence cash dividend policy.

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