scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2017

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Magda Roswyda ◽  
Putriana Salman ◽  
Kamsariaty Kamsariaty
Keyword(s):  
Data Analysis ◽  
Regression Coefficient ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Research Data ◽  
Descriptive Statistics ◽  
Company Size ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
Audit Information

Abstract: This study aims to (1) determine the effect of audit delay, (2) determine the effect of audit delay on audit audits, (3) audit of audit information on audit behavior, (3) performance audit at the Indonesia Securities audit 2015-2017. This study uses purposive sampling technique. An intelligent sample of 19 companies from 42 companies listed on the Indonesia Stock Exchange in 2015-2017, research data analyzed 57. Data analysis techniques used were descriptive statistics, classical assumption tests, and multiple linear regression. The results showed (1) the size of the company had no significant effect on audit delay, proved the regression coefficient -1,148; significant value (0.199> 0.05). (2) the complexity of operating the company has no significant effect on audit delay, proven regression coefficient = 13.420; significant value (0.194> 0.05). (3) the type of opinion has a significant effect on audit delay, proven regression coefficient 203.3365; significant value (0,000 <0,05).Keywords: company size, complexity of company operations, type of opinion, audit delayAbstrak: Penelitian ini bertujuan untuk (1) mengetahui pengaruh ukuran perusahaan terhadap audit delay,(2) mengetahui pengaruh kompleksitas operasi perusahaan terhadap audit delay, (3) mengetahui pengaruh opini audit terhadap audit delay, pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Penelitian ini sampel diambil menggunakan teknik purposive sampling. Sampel berjumlah 19 perusahaan dari 42 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2017, sehingga data penelitian yang dianalisis berjumlah 57. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, dan regresi linier berganda. Hasil penelitian menunjukan (1) ukuran perusahaan tidak berpengaruh signifikan terhadap audit delay, terbukti koefisien regresi -1,148; nilai signifikan (0,199>0,05). (2) kompleksitas operasi perusahaan tidak berpengaruh signifikan terhadap audit delay, terbukti koefisien regresi=13,420; nilai signifikan (0,194>0,05). (3) jenis opini berpengaruh signifikan terhadap audit delay, terbukti koefisien regresi 203,365; nilai signifikan (0,000<0,05).Kata kunci: ukuran perusahaan, kompleksitas operasi perusahaan, jenis opini, audit delay

scholarly journals CORPORATE SIZE, PROFITABILITY, LIQUIDITY AND ACCURACY OF CORPORATE INTERNET REPORTING TIME

2020 ◽  
Vol 10 (1) ◽  
Author(s):  
Ahmad Juanda ◽  
Fathiya Rachmasari
Keyword(s):  
Logistic Regression ◽  
Data Analysis ◽  
Stock Exchange ◽  
Research Data ◽  
Ordinal Logistic Regression ◽  
Company Size ◽  
Analysis Techniques ◽  
Parallel Lines ◽  
Corporate Size ◽  
Negative Effect

This research aims to determine the effect of company size, profitability and liquidity on corporate internet reporting timeliness which is focused on manufacture companies that listed on Indonesia Stock Exchange (IDX). Population of this study uses manufacture companies that listed on IDX period 2018, which uses purposive sampling as the method to choose samples.  122 manufacture companies are selected as the samples of this research. Data analysis techniques in this research used ordinal logistic  regression that has previously been fulfilled goodness fit and parallel lines test. The result of this research is company size has a negative effect on corporate internet reporting timeliness that causes corporate internet reporting timelines of the samples companies become shorter, which means better timeliness meanwhile profitability and liquidity do not affect corporate internet reporting timeliness of samples’ companies. This study contributes to the reference related to factors that affect the timeliness of corporate internet reporting.

scholarly journals The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance

2019 ◽  
Vol 4 (3) ◽  
pp. 171-185
Author(s):  
Fauzan Fauzan ◽  
Dyah Ayu Ayu ◽  
Nashirotun Nisa Nurharjanti
Keyword(s):  
Data Analysis ◽  
Multiple Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Company Size ◽  
Sales Growth ◽  
Return On Assets ◽  
Analysis Techniques

The purpose of this research is to analyze the effect of effect of audit committee, leverage, return on assets, company size, and sales growth of tax avoidance. The population in this research is  a manufacturing company listed in Indonesia Stock Exchange (IDX) period 2014-2016. The sample is determined by purposive sampling technique and obtained sample of 60 companies. This research uses multiple regression data analysis techniques. The result in this research is audit commitee, leverage, return on assets, company size, and sales growth influence to tax avoidance.

scholarly journals Analysis of Differences in Share Performance between SOEs and Non-SOEs Based on Short-Term Underpricing and Long-Term Underperformance

2020 ◽  
Vol 2 (1) ◽  
pp. 24-32
Author(s):  
Novriska Mointi ◽  
Yayu Isyana Pongoliu
Keyword(s):  
Data Analysis ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Government Ownership ◽  
Short Term ◽  
Parametric Test ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
Difference Test

This study aims to determine the differences in the performance of shares of SOEs and Non-SOEs companies that conduct IPOs on the Indonesia Stock Exchange in the period 2010-2014 based on short-term underpricing and long-term underperformance. Sampling is done by using purposive sampling technique. Data analysis techniques used the independent sample parametric test and the non-parametric difference test mann whitney u test. The results showed that there were no differences in the performance of shares of SOE and Non-SOE companies conducting IPOs on the Indonesia Stock Exchange in the 2010-2014 period based on short-term underpricing. This means that in the short term investments in shares of Non-BUMN companies are more profitable for investors and are detrimental to the company because the funds obtained are less. But in testing based on long-term underperformance, the results of the study showed that there were differences in the performance of the shares of SOE and Non-SOE companies conducting IPOs on the IDX for the 2010-2014 period. This shows that BUMN companies have better performance than Non-BUMN companies, because government ownership gives more value and can operate in various sectors.

scholarly journals Analisis Faktor Determinan Return on Asset pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 8 (2) ◽  
pp. 107-122
Author(s):  
Muhammad Shareza Hafiz ◽  
Radiman Radiman ◽  
Maya Sari ◽  
Jufrizen Jufrizen
Keyword(s):  
Data Analysis ◽  
Stock Exchange ◽  
Financial Statements ◽  
Research Data ◽  
Capital Adequacy ◽  
Research Approach ◽  
Return On Assets ◽  
Analysis Techniques ◽  
Capital Adequacy Ratio ◽  
Exchange Data

This study aims to analyze the effect of Non-Performing Loans (NPLs), Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio (LDR), simultaneously on Return on Assets (ROA) on BUMN Banks listed on the Indonesia Stock Exchange either partially and simultaneously. The research approach used in this study uses an associative approach. This research was conducted at the Indonesia Stock Exchange (IDX) specifically Bank BUMN listed on the Indonesia Stock Exchange (IDX). The population used in this study was state-owned Bank companies listed on the Indonesia Stock Exchange (IDX) which amounted to 4 companies. Based on the sample withdrawal criteria above, a research sample of 4 BUMN bank companies was obtained. The type of data used is documentary data, which are research data in the form of financial statements owned by state-owned banks listed on the Indonesia Stock Exchange. Data analysis techniques are used to test the effect of Non-Performing Loans (NPLs), Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio (LDR) to Return on Assets (ROA) either partially or simultaneously is multiple linear regression. The results showed that partially Non Performing Loans (NPL) and Capital Adequacy Ratio (CAR) had a negative and not significant effect on Return on Assets. Partially, Loan to Deposit Ratio (LDR) has a negative and significant effect on Return on Assets. And simultaneously, Non Performing Loans, Capital Adequacy Ratio and Loan to Deposit Ratio have a significant effect on Return on Assets (ROA) at State-Owned Banks listed on the Indonesia Stock Exchange.  

scholarly journals Pengaruh Struktur Modal, Profitabilitas, dan Struktur Aktiva terhadap Harga Saham

2019 ◽  
Vol 1 (1) ◽  
pp. 47-60
Author(s):  
Sellytyanengsih E. Churcill ◽  
Kenny Ardillah
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Stock Price ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Positive Influence ◽  
Financial Statement ◽  
Purposive Sampling ◽  
Manufacture Company ◽  
Significant Positive Influence

The purpose of this research is to examine the influence of profitability, capital structure, and asset structure positively to the stock price on manufacture companies which are listed in Indonesia Stock Exchange (IDX). The research samples have been selected by using purposive sampling technique to the 62 manufacture companies have been published the financial statement and active stocks which have been traded at Indonesia Stock Exchange (IDX) in 2014 – 2016 periods with the amount of 186 data which have yet to be the research sample criteria.The data analysis has been carried out by using multiple linier regressions analysis. The results of the study found out that capital structure has a positive influence on stock price means that the high capital structure influences shareholder decisions in increasing stock price. Profitability has a significant positive influence on stock price means that every increase in the profitability of a food and beverages company, it causes the stock price will increase. And asset structure have a positive influence on stock price means to indicate that every increase in asset structure of manufacture company, it causes that stock price will increase.

KINERJA GURU SMK NEGERI 1 SUKOHARJO DITINJAU DARI REMUNERASI, KETAATAN PERATURAN, DAN MOTIVASI

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Listiana Muji Rahayu ◽  
Supawi Pawenang ◽  
Kartika Hendra Titisari
Keyword(s):  
Data Analysis ◽  
Statistical Analysis ◽  
Data Collection ◽  
Sampling Technique ◽  
T Test ◽  
Research Purpose ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
Research Population ◽  
Research Type

The research purpose was determined the effect of renumeration, obedience to the rules, and motivation to the performance of teachers of SMK Negeri 1 Sukoharjo. The research type is explanatory research. The research population are teacher of SMK Negeri 1 Sukoharjo. Sampling technique was used purposive sampling technique. Data collection was used questionnaires. Data analysis techniques were used statistical analysis including of multiple linear tests, F-test, and t-test. The research results showed that 1) remuneration has significant effect to the performance of teacher of SMK Negeri 1 Sukoharjo; 2) obedience to the rules has no significant effect to the performance of teacher of SMK Negeri 1 Sukoharjo; 3) motivation has significant effect to the performance of teacher of SMK Negeri 1 Sukoharjo; 4) remuneration, obedience to the rules, and motivation simultaneously has significant effect to the performance of teacher of SMK Negeri 1 Sukoharjo. Keywords: renumeration, obedience to the rules, motivation, performance

Motivasi Memoderasi, Kompetensi dan Etos Kerja terhadap Prestasi Kerja PT Sapta Sentosa Jaya Abadi Muko-Muko

2022 ◽  
Vol 4 (3) ◽  
pp. 880-894
Author(s):  
Ana Marfuah ◽  
Kusuma Chandra Kirana ◽  
Didik Subiyanto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Quantitative Research ◽  
Work Performance ◽  
Work Ethic ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Research Data ◽  
Analysis Techniques

This research aims to determine the effect of competence and work ethic on work performance with motivation as a moderating variable. In this study using a population of all employees of PT. Sapta Sentosa Jaya Abadi Muko-Muko with a total of 70 respondents, the sampling technique used saturated sampling with questionnaires which were distributed to all employees of PT. Sapta Sentosa Jaya Abadi Muko-Muko. This research is a quantitative research. Data analysis techniques used in this research are descriptive analysis, multiple regression analysis, and Moderate Regression Analysis (MRA). The results of this study indicate that the competence variable has a positive and significant effect on work performance, the work ethic variable has a positive and significant effect on work performance, the motivation variable has a positive and significant effect on work performance, the motivation variable can moderate competence on work performance, The motivation variable cannot moderate work ethic on work performance Keywords: Motivation, Competence, Work Ethic, Work Performance

scholarly journals Pengaruh Earning per Share, Debt to Equity Ratio, Suku Bunga dan Inflasi terhadap Price to Book Value pada Perbankan di Bursa Efek Indonesia

2014 ◽  
Vol 1 (02) ◽  
pp. 160-170
Author(s):  
Silvi Reni Cusyana ◽  
Suyanto Suyanto
Keyword(s):  
Data Analysis ◽  
Interest Rates ◽  
Capital Market ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Jel Classification ◽  
Book Value ◽  
Purposive Sampling ◽  
Earnings Per Share ◽  
Equity Ratio

ABSTRACT The research objective is to prove and explain the effect of earnings per share, debt to equity ratio, interest rates and inflation on the price to book value (corporate banking in Indonesia in 2007-2012. The sampling technique in this research is purposive sampling. The data required in research this is obtained of Indonesian Capital Market Directory (ICMD), Indonesia Stock Exchange (IDX) and Bank Indonesia (BI). the method of data analysis used is multiple linear regression. the study concluded that there is influence of earning per share, debt to equity ratio, interest interest and inflation to price to book value in banking in Indonesia Stock Exchange. ABSTRAK Tujuan penelitian adalah membuktikan dan menjelaskan pengaruh earning per share, debt to equity ratio, suku bunga dan inflasi terhadap price to book value (perusahaan perbankan di Indonesia tahun 2007-2012. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Data yang diperlukan dalam penelitian ini diperoleh dari Indonesian Capital Market Directory (ICMD), Bursa Efek Indonesia (BEI) dan Bank Indonesia (BI). Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menyimpulkan bahwa ada pengaruh Earning per Share, Debt to Equity Ratio, Suku Bunga dan Inflasi terhadap Price to Book Value pada Perbankan di Bursa Efek Indonesia. JEL Classification: H83, M12

scholarly journals Increasing Firm Value via Conservatism in Accounting

2021 ◽  
Vol 9 (2) ◽  
pp. 1-11
Author(s):  
Moh. Ubaidillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique

This study aims to determine the effect of firm size and profitability on firm value with accounting conservatism as a moderating variable. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as many as 183 companies. The sampling technique used purposive sampling which resulted in 72 manufacturing companies. The data analysis technique uses regression analysis with SPSS 24. The results of this study indicate that firm size and profitability have a positive and significant effect on firm value. Furthermore, the variable of accounting conservatism is able to moderate the effect of firm size and profitability on firm value in a positive and significant way.

scholarly journals PENGARUH PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, STRUKTUR MODAL DAN RETURN ON EQUITY TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 1 (1) ◽  
pp. 78 ◽  
Author(s):  
Suci Wahyuliza ◽  
Ratna Fahyani
Keyword(s):  
Capital Structure ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Corporate Growth ◽  
Company Growth ◽  
Simultaneous Influence

<p><em>The purpose of this study is to determine the partial and simultaneous influence of Corporate Growth, Company Size, Capital Structure and Return On Equity Against Dividend Policy. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2013 until 2015 as many as 131 companies. Sampling was done by purposive sampling technique so that resulted 22 company. Data analysis used is multiple regression analysis. The result of the research shows that company growth does not influence Dividend Policy, while Company Size, Capital Structure and Return on Equity influence to dividend policy.</em></p><p>Tujuan penelitian ini adalah untuk mengetahui pengaruh secara parsial dan simultan dari Pertumbuhan Perusahaan, Ukuran Perusahaan, Struktur Modal dan <em>Return On Equity</em> Terhadap Kebijakan Dividen. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013 sampai tahun 2015 sebanyak 131 perusahaan. Pengambilan sampel dilakukan dengan teknik <em>purposive sampling</em> sehingga dihasilkan 22 perusahaan. Analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa Pertumbuhan Perusahaan tidak berpengaruh terhadap Kebijakan Dividen, sedangkan Ukuran Perusahaan, Struktur Modal dan <em>Return on Equity </em>berpengaruh terhadap Kebijakan dividen.</p>

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