FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN INDUSTRI PLASTIK DAN KEMASAN YANG TERDAFTAR DI BEI PERIODE 2013 – 2018

The purpose of this research is to test the impact of the size of the KAP, the financial ratio (debt equity ratio, current ratio), 2018 2013 The audit opinion and the company. The study used 11 plastics and packaging industry companies listed on the IDX period 2013-2018. Simultaneous testing results show that the debt equity ratio, current ratio, size of the HOOD, audit opinions and company size together have the same effect on the audit report lag. The results of the hypothesis test showed that the current ratio and size of the KAP affect the audit report lag, while the results of the debt equity ratio hypothesis test, audit opinions and company size have no influence on the audit report lag Plastic and packaging industry companies.Keywords: Size Public Accountant Office, Financial Ratios, Audit Opinions, Company Size and Audit Report Lag

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The Influence of Financial Ratio to Profit Growth

JAF- Journal of Accounting and Finance ◽

10.25124/jaf.v5i2.3717 ◽

2021 ◽

Vol 5 (2) ◽

pp. 102

Author(s):

Vaya Juliana Dillak ◽

T.A. Siburian

Keyword(s):

Service Sector ◽

Sampling Technique ◽

Company Size ◽

Current Ratio ◽

Financial Ratio ◽

Panel Data Regression ◽

Analysis Technique ◽

Research Company ◽

Equity Ratio ◽

Profit Growth

The purpose of this study was determining the effect of financial ratios consisting of company size,current ratio, debt to equity ratio, and total assets turnover on profit growth in Property, RealEstate and Building Construction Service Sector Companies listed on the Indonesia StockExchange in 2015-2018. Sampling technique employed in this study is purposive samplingtechnique. There have been 13 companies sampled within 4 years, in order that 52 samples wereobtained. The analysis technique utilized in this study used panel data regression analysis. Theresults of the research company size variables, current ratio, debt to equity ratio, and total assetsturnover have an impact on profit growth by 32.7%, and therefore the remaining 67.3% isinfluenced by other factors outside the research variable. Partially, the variable Company Sizeand Total Assets Turnover incorporates a significant positive effect on Profit Growth, whileCurrent Ratio and Debt to Equity Ratio don’t have any significant effect on Profit Growth

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The Impact of Return on Equity (ROE) Dan Debt to Equity Ratio (DER) Toward Change in Profit on the Plantation Company Registered On BEI

10.31227/osf.io/5adfh ◽

2018 ◽

Author(s):

Calen

Keyword(s):

Hypothesis Test ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Return On Equity ◽

Ratio Size ◽

Net Profit ◽

Qualitative Descriptive ◽

Equity Ratio ◽

Plantation Company ◽

The Impact

In general, the objective of each company is to maximalise the value of the company in order to get the maximum profit that the company can survive, do some activities, and create a market segment expansion. The profit gained by the company in future cannot be predicted so that the change in profit from time to time needs to be predicted. The change in a profit of a company can be used as a reference for the investors to determine whether they will buy and sell or save their investigation. The information about the change in profit can be used for the staffs to determine the future of the company a which can influence the staffs’ income. This study aims to indicate the impact of return on equity dan debt to equity ratio toward change in profit on the plantation company registered on BEI either partially or simultaneously. This uses hypothesis test with qualitative descriptive study and uses multiple linear regression analysis. The result of this study indicates that return on equity partially influences the change in profit and debt to equity ratio does not influence the change in profit on the plantation company registered on BEI. Return on equity and debt to equity ratio simultaneously influence the change in profit on the plantation company registered on BEI. The result of the coefficient test is 0,149 which means that return on equity and debt to equity ratio influence 14,9 % toward the change in profit and 85,1 % is influenced by other variables, such as dividend payout ratio, size, net profit margin, inflation, etc.

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Analysis of Financial Ratio to Predict Financial Distress in the Sub Sector of Plantation Company on Indonesia Stock Exchange Period 2010-2018

International Journal of Research and Review ◽

10.52403/ijrr.20210105 ◽

2021 ◽

Vol 8 (1) ◽

pp. 36-47

Author(s):

Rosmei Yunita Sibarani ◽

Nisrul Irawati ◽

Iskandar Muda

Keyword(s):

Financial Distress ◽

Stock Exchange ◽

Commodity Prices ◽

Secondary Data ◽

Current Ratio ◽

Return On Equity ◽

Financial Ratio ◽

Research Population ◽

Equity Ratio ◽

The Impact

The decline of crude palm oil commodity prices and world demand in 2014 to 2016 lead to decline the capability of plantation companies performance. This is apparent from the declining sales capacity, increase of operating expenses, and inventory expenses and the impact is declining financial performance such as net profit. If this is allowed continuously then the consequences are the plantation sub sector companies possibly can get into the financial distress condition. This research aims to predict the level of financial distress condition and to know the relationship significance using Return On Asset (ROA), Return On Equity (ROE), Current ratio (CR), Debt to Asset Ratio (DAR), Current Liabilities to Assets Ratio (CLAR) and Debt to Equity Ratio (DER). The research population was plantation sub sector companies listed in Indonesia Stock Exchange. Researcher using purposive sampling in order to obtain a sample of 10 companies. This research uses secondary data from annual financial report of plantation sub sector companies in Indonesia Stock Exchange. Data were tested using logistic regression to explain the influence between these variables. The results of this research indicate that the Return On Equity (ROE), Current ratio (CR), Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER) did not significantly influence financial distress while Return On Asset (ROA), Current Liabilities to Assets Ratio (CLAR) significantly influence financial distress. Keywords: Return On Asset (ROA), Return On Equity (ROE), Current ratio (CR), Debt to Asset Ratio (DAR), Current Liabilities to Assets Ratio (CLAR) dan Debt to Equity Ratio (DER) and financial distress.

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KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA

Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi ◽

10.35449/jemasi.v13i1.43 ◽

2017 ◽

Vol 13 (1) ◽

pp. 46-62

Author(s):

Aries Veronica

Keyword(s):

Financial Performance ◽

Return On Investment ◽

Stock Price ◽

Stock Exchange ◽

Hypothesis Test ◽

Field Research ◽

Total Asset ◽

Current Ratio ◽

Total Debt ◽

Equity Ratio

The purpose of this study was to determine financial performance to stock price ofminning industries at Indonesian Stock Exchange . This research is field research withdata collection techniques using documentation that the sample size is as much as 33emitten. To test the effect of the financial performance to stock price used multipleregression analysis techniques and to test research hypotheses, F test and t test.From the results of calculations using SPSS for Windows version 17, showed that: thevalue of R Square (R2) illustrates that the Stock price (Y), can be explained by thefinancial performance amounted to 65.6%, while the rest 34.4%, can be explained byother factors, which are not included in this study. F Hypothesis test results, obtainedvalue of sig. (98,701)>(0.05), this means that there is influence of the current ratio, totalasset turnover , return on investment, and total debt to total asset ratio together againststock price. While the results of hypothesis testing t as follows: 1) sig. (0.000)< (0.05),which means that there is effect current ratio to stock price; 2) sig.(0.004) < (0.05),which means that there is effect debt to equity ratio to stock price; 3) sig.(0.846) >(0.05), which means that there is no effect total asset turnover to stock price; 4)sig.(0.000) (0.05), which means that there is no effect return on investment to stock price,and 5) sig.(0.700)>(0.05), which means that there is no effect total debt to total assetratio to stock price

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ANALISIS KINERJA DAN RASIO KEUANGAN PADA PT. PEGADAIAN ( PERSERO ) TAHUN 2018-2019

Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) ◽

10.36085/jam-ekis.v4i1.1275 ◽

2021 ◽

Vol 4 (1) ◽

Author(s):

Herlin Herlin ◽

Rina Trisna Yanti

Keyword(s):

Financial Performance ◽

Profit Margin ◽

Interval Scale ◽

Current Ratio ◽

Return On Equity ◽

Financial Ratio ◽

A Value ◽

Criterion Score ◽

Net Profit ◽

Equity Ratio

ABSTRACTThe purpose of this study is to determine the financial performance of PT. Pegadaian (Persero) Tbk in 2018-2019.The results showed that the total score of financial performance of PT. Pegadaian (Persero) is on an unhealthy interval scale, which is at a total criterion score of 50 - 65 (Minister of BUMN Nomo: Kep-100 / MBU / 2002. These results indicate that the financial performance of PT. Pegadaian (Persero) Tbk using the ratio finance, namely the cash ratio in 2018 obtained a value of 130.1 with a score of 10 and in 2019 a score of 129.1 and a score of 8 (very healthy). Calculation of the current ratio in 2018 with a value of 1.17 and a score of 0, while the year 2019 with a score of 0.39 and a score of 0 (unhealthy). Debt to Equity Ratio in 2018 with a score of 162.4 and a score of 10, while in 2019 the score was 183.2 with a score of 10 (very healthy). Debt to Total Asset Ratio in 2018 with a score of 61.8 and a score of 0, while in 2019 the value was 64.6 with a score of 0 (unhealthy) .The Gros Profit Margin ratio in 2018 shows a value of 31.9 with a score of 8.5 and in 2019 the score is 23.9 and a score of 8.5 (Very Healthy) Net Profit Margin ratio for the year 2018 shows a value of 24.2 with a score of 8.5 and in 2019 a score of 17.5 and a score of 8.5 (Very Healthy). The Return On Investement (ROI) ratio in 2018 scored 11.6 with a score of 8.5 and in 2019 with a score of 17.9 and a score of 8.5 (Very Healthy) and the Return On Equity (ROE) ratio, throughout 2018 with a value of 44.4 and a score of 8.5 and in 2019 with a value of 47.9 and a score of 8.5 (very healthy).Keyword : Ferformance Financial, Financial Ratio

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ANALISIS PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, AGENCY COST, LIKUIDITAS TERHADAP KINERJA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2019

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v5i1.1937 ◽

2021 ◽

Vol 5 (1) ◽

Author(s):

Mia Audina

Keyword(s):

Capital Structure ◽

Banking Sector ◽

Stock Exchange ◽

Agency Cost ◽

Statistical Test ◽

Company Size ◽

Company Performance ◽

Current Ratio ◽

Independent Variables ◽

Equity Ratio

This study aims to examine the effect of capital structure, firm size, agency cost and liquidity on company performance. Researchers found differences in results between previous studies which are strong reasons why this research is feasible. The sample includes 8 banking sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019. In this study, capital structure is proxied by using the Debt to Equity Ratio (DER), company size is proxied by using (Size), agency cost is proxied by using Free Cash Flaw (FCF), and liquidity is proxied by the current ratio. The method of analysis in this research is descriptive statistical test, classical assumption test and multiple regression analysis using the SPSS application. The results showed that the independent variables, namely capital structure, agency cost have a positive and significant effect on company performance, while the independent variables, namely company size and liquidity, have a negative and significant effect on company performance. Keywords : Struktur modal,ukuran perusahaan, agency cost, likuiditas, kinerja perusahaan.

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ANALISIS PENGARUH PROFITABILITAS LIKUIDITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG SERTA DAMPAKNYA TERHADAP TARIF PAJAK EFEKTIF

Jurnal Riset Ekonomi dan Bisnis ◽

10.26623/jreb.v11i1.1075 ◽

2018 ◽

Vol 11 (1) ◽

pp. 22

Author(s):

Sri Sarwoasih ◽

Indarto Indarto

Keyword(s):

Hypothesis Test ◽

Test Model ◽

Sales Growth ◽

Effective Tax Rate ◽

Return On Assets ◽

Current Ratio ◽

Tax Rate ◽

Purposive Sampling ◽

Equity Ratio ◽

Asset Growth

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas yang diproksikan dengan return on asset, pengaruh likuiditas yang diproksikan dengan current ratio serta pengaruh pertumbuhan perusahaan yang diproksikan dengan asset growth dan sales growth terhadap effective tax rate dengan debt to equity ratio sebagai variable intervening dan untuk mengetahui pengaruh return on asset dan sales growth secara langsung terhadap effective tax rate. Jenis data yang digunakan berupa data kuantitatif dengan metode purposive sampling, sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014–2016 sejumlah 108 sampel. Hasil uji hipotesis menyatakan return on asset dan current ratio berpengaruh signifikan terhadap debt to equity ratio, asset growth dan sales growth tidak berpengaruh signifikan terhadap debt to equity ratio, debt to equity ratio, return on asset, dan sales growth berpengaruh signifikan terhadap effective tax rate. Hasil sobel test model 1 : debt to equity ratio berhasil memediasi return on asset dan effective tax rate, Model 2 : debt to equity ratio tidak berhasil memediasi sales growth dan effective tax rate.This research aims to determine the effect of profitability proxies by return on assets, the influence of liquidity proxies by current ratio and the influence of the company’s growth proxies by asset growth and sales growth to the effective tax rate to the debt to equity ratio as intervening variable and to know the effect of return on asset and sales growth directly to effective tax rate. The types of data used in the form of quantitative data with using purposive sampling method, the sample research is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with number of samples are 108. Hypothesis test result : return on asset and current ratio has significant effect to debt to equity ratio, asset growth and sales growth has not significant effect on debt to equity ratio, debt to equity ratio, return on asset and sales growth has a significant effect on effective tax rate. The results of the sobel test model 1: debt to equity ratio succeed in mediating return on assets and effective tax rate, Model 2: debt to equity ratio did not succeed in mediating sales growth and effective tax rate.

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The Impact of Current Ratio, Debt to Equity Ratio, Net Profit Margin, and Total Asset Turnover Towards The Profit Changes Of Mining Companies Listed On Indonesia Stock Exchange Period 2016-2018

Quantitative Economics and Management Studies ◽

10.35877/454ri.qems1289 ◽

2020 ◽

Vol 1 (2) ◽

Author(s):

Tommy Minggus ◽

Mohammad Wasil ◽

I. G. A. Aju Nitya Dharmani

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Stock Exchange ◽

Secondary Data ◽

Current Ratio ◽

Mining Companies ◽

Net Profit ◽

Asset Turnover ◽

Equity Ratio ◽

The Impact

This study aims to determine whether CR, DER, NPM, and TATO effect profit changes. The population in this research are mining companies listed in the Indonesia Stock Exchange period 2016-2018 consisting of 48 companies. Sampling was done by purposive sampling and 15 companies were selected. The data in the study comes from the secondary data obtained through the documentation technique. Data analysis with multiple regression analysis using SPSS for Windows version 18. The results showed that there was significant influence simultaneously between CR, DER, NPM, and TATO to Profit Changes. Based on the partial test, the conclusion CR and TATO has positive and not significant effect on profit changes. DER has negative and not significant effect in profit changes. NPM has positive and significant effect on profit changes.

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PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI, ARUS KAS INVESTASI, ARUS KAS PENDANAAN, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.16.1.32435.2021 ◽

2021 ◽

Vol 16 (1) ◽

pp. 1

Author(s):

Meta Nursita

Keyword(s):

Stock Returns ◽

Stock Return ◽

Stock Exchange ◽

Hypothesis Test ◽

Cash Flows ◽

Study Data ◽

Company Size ◽

Test Model ◽

Operating Cash Flows ◽

The Impact

This study aimed to examine the impact of accounting profit, operating cash flows, investment cash flows, financing cash flows and company size to stock returns on manufacturing firms sector for consumption by the corporate listed and registered under the Indonesia Stock Exchange within 2014 - 2016. This study employed Purposive Sampling method with a total of 39 companies taken as the sample in the present study. Data analysis process followed the following steps; descriptive statistical test, multicollinearity test, model fit test, regression model feasibility test, and hypothesis test. Statistical method used is panel data regression analysis. The result showed that accounting profit had partially significant impact on stock return; operating cash flows no had significant impact on stocks return; investment cash flows, and financing cash flows had no significant impact on stock return and company size had significant impact on stocks return. in addition, simultaneously, the results showed that the four aspects examined had statistically significant impact on stock return.

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ANALISIS PENGARUH DEBT TO EQUITY RATIO, CURRENT RATIO DAN RETURN ON INVESTMENT TERHADAP DIVIDEN PAYOUT RATIO PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Fokus Manajemen Bisnis ◽

10.12928/fokus.v3i2.1340 ◽

2013 ◽

Vol 3 (2) ◽

pp. 133

Author(s):

Khoirul Huda ◽

Salamatun Asakdiyah

Keyword(s):

Return On Investment ◽

Stock Exchange ◽

Hypothesis Test ◽

Sampling Technique ◽

Current Ratio ◽

Dividend Payout ◽

Panel Data Regression ◽

Analysis Technique ◽

Food And Beverage ◽

Equity Ratio

This research was aimed to know whether there was an influence of Debt to Equity Ratio (DER), Current Ratio (CR), Return on Investment (ROI) towards Dividend Payout Ratio (DPR) in food and beverage companies listed in Indonesian Stock Exchange of 2010-2012 periods. Populations in this research were 18 food and beverage companies listed in Indonesian Stock Exchange of 2010-2012 periods. Sampling technique used a Purposive Sampling. It obtained 10 companies entered in the criteria. The analysis technique used a panel data regression and a hypothesis test using t-test with trust level of 5%, Out of the three independent variables i.e. Debt to Equity Ratio (DER), Current Ratio (CR), Return On Investment (ROI), and Current Ratio (CR) significantly Dividend Payout Ratio (DPR). R-square value was 38.5%.

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