scholarly journals Pengaruh Biological Asset Intensity, Konsentrasi Kepemilikan Dan Profitabilitas Terhadap Pengungkapan Aset Biologis

2020 ◽  
Vol 4 (2) ◽  
pp. 271-282
Author(s):  
Chilma Zufriya ◽  
Negina Kencono Putri ◽  
Yusriati Nur Farida

Agricultural companies need to disclose biological assets because biological assets are the main assets owned by the company. Some factors that influence the disclosure of biological assets include biological asset intensity, ownership concentration, company size, type of public accounting firm, and profitability. The purpose of this study is to examine and analyze the effect of Biological Asset Intensity, Ownership Concentration, and Profitability on Biological Asset Disclosure. This research is a type of quantitative research and the data source used is secondary data in the form of annual financial statements of agricultural companies for the period of 2016 to 2018. The data analysis technique used is descriptive statistics and regression analysis. Based on the results of research and data analysis shows that biological asset intensity does not affect disclosure of biological assets; concentration of ownership does not affect disclosure of biological asset; profitability does not affect disclosure of biological asset.

2019 ◽  
Vol 1 (2) ◽  
pp. 65-77 ◽  
Author(s):  
Bahtiar Effendi

This study aims to examine the effect of role conflict, role ambiguity, and auditor independence on auditor performance. This type of research is quantitative research. The sampling technique was purposive sampling with a sample of 35 respondents from 14 Public Accounting Firms in the Jakarta. The data analysis technique used in this study is a multiple linear regression using the IBM SPSS Statistics version 24 program. The results show that: role conflict does not affect auditor performance, role ambiguity does not affect auditor performance, and auditor independence do not affect auditor performance.


2015 ◽  
Vol 11 (2) ◽  
pp. 117
Author(s):  
Astuti Yuli Setyani

"> This study aims to examine empirically the effect of firm size, solvency, profitability, and thequality of public accounting firms (KAP) to the audit delay on manufacturing companieslisted in Indonesia Stock Exchange. This study focuses on companies listed on the IndonesiaStock Exchange. The data used are secondary data, the audited financial statements of 47companies listed in Indonesia Stock Exchange in 2009-2012. To test the hypothesis,performed multiple regression analysis that begins classic assumption test includingnormality, linearity, multicollinearity, heteroscedasticity and autocorrelation. The data usedhas met all the classical assumptions. Partial test results show that the variable size andvariable quality of the public accounting firm (KAP) that affect audit delay, while variablesolvency and profitability variable does not affect the audit delay.Keywords: audit delay, KAP, company’s size, profitability, solvency


2021 ◽  
Vol 4 (2) ◽  
pp. 81-90
Author(s):  
Dodi Okri Handoko ◽  
Juliana Juliana ◽  
Fahmy Lukman

In Indonesia, public asset privatization policy has been valid since the Oil and Gas Law Number 22 the Year 2001. The objectives of this research were: (1) To determine the criteria for public assets according to the idea of Syekh Taqiyuddin An-Nabhani., (2) To find out the Islamic economic analysis of the idea of Syekh Taqiyuddin An-Nabhani on the privatization of public assets. The data source of this research is secondary data, which were taken from literature and books from research correlating to the object of this study and other required data. The data analysis in this research is descriptive. First, various data collected were analyzed using content analysis technique (content analysis), then the study and analysis of the data are carried out to obtain the conclusions. After conducting the research and analysis, it is concluded that (1) Syekh Taqiyuddin An-Nabhani classifies public assets based on the types of ownership, namely public ownership and state ownership, (2) Islam strongly prohibits the management of public assets through privatization. However, it is returned to the State, and its use by the public is permitted by shara'.


2021 ◽  
Vol 1 (1) ◽  
Author(s):  
Mukarromah Mukarromah ◽  
Suyono Suyono

This research aims to know and analyze: 1. Product influence on decision of purchase of product product rca 2. The price of product purchase decision on the rca 3 beauty salon decision. The influence of the promotion on the decision to buy products from the rca 4 beauty parlor. Impact on the decision of purchasing products from the rca beauty parlor. Retrieval. The study was conducted with a kind of quantitative research using primary and secondary data. The technique for taking a sample sample is random sampling. Data from the rca customers as many as 84 of those who bought rca products during July through September 2020. This research data analysis technique USES the t test and test f using SPSS version 23. The results of the t-test known products, promotions and places are inherently positive and significant to the decision of the purchase while the price is substantially positive and insignificant to the decision of the purchase. While the results of the known f test results, prices, promotions and places together (simultaneous) affect the decision of the purchase.


2018 ◽  
pp. 273
Author(s):  
Anak Agung Sayu Gita Wulandari ◽  
I Dewa Gede Dharma Suputra

In the current era of globalization there are so many legal cases involving accounting manipulation. The auditor's profession has been a public spotlight in recent years. An auditor must have a high professionalism in carrying out his duties. Audit results from an auditor should be accountable to the parties concerned. The performance of the auditor is the result of the auditor's work in performing the assignment of examination of the financial statements of an entity with the aim of determining the reasonableness of the financial statements. The purpose of this study is to determine the influence of auditor professionalism, organizational commitment, and professional ethics on the performance of auditors public accounting firm in Bali Province. Sampling method used is purposive sampling method, while data collection method is done by using questioner. The population in this study are all auditors who work at Public Accounting Firm in Bali Province. Public Accounting Firm used is Public Accounting Firm which is registered in the Directory published by Indonesian Institute of Certified Public of 2017 which is located in Bali a number of 7 Public Accounting Firm. The total number of auditors from 7 offices is 65 auditors. The number of research samples used were 36 respondents. Data analysis technique used is multiple linear regression analysis technique. The results of this study indicate that auditor professionalism, organizational commitment, and professional ethics have a positive effect on auditor performance.


2018 ◽  
pp. 1992 ◽  
Author(s):  
I Gusti Agung Ayu Ambalika ◽  
I Gusti Ayu Made Asri Dwija Putri

Auditor professionalism is important on the auditor work field. Auditor’s knowledge and skills would be very helpful to identify, judge, and evaluate any audit evidence in order to have a good quality audit evidence.This research was conducted at 7 Public Accounting Firm that existed in Bali by using questionnaire technique as a method of collecting data. The number of samples used in this study were 38 respondents. The analysis technique used is regression analysis test.Based on the results of research conducted, it is known that auditor professionalism has a significant effect on its success in finding fraud in financial statements in an organization. This can show that, the more professional an auditor the auditor's success in finding the cheating will be better. Key Word : Auditor Profesionalism, Finding Fraud


2017 ◽  
Vol 20 (1) ◽  
pp. 16
Author(s):  
Wiwi Idawati ◽  
Roswita Eveline

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh independensi, kompetensi, dan profesionalisme auditor terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan. Penelitian ini menggunakan studi kausalkomparatif dengan data primer yang diperoleh dengan menggunakan kuesioner. Sampel penelitian adalah auditor di Kantor Akuntan Publik (KAP) yang berlokasi di Jakarta Pusat dan Jakarta Selatan dengan teknik sampling simple random sampling. Analisis data dilakukan menggunakan regresi linier berganda, Berdasarkan penelitian ini, variabel independensi, kompetensi, dan profesionalisme auditor yang berpengaruh positif signifikan terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan secara bersamaan. Kemudian, masing-masing variabel memiliki pengaruh positif signifikan pada pertimbangan tingkat materialitas dalam audit laporan keuangan juga.The aim of this research was to get empirical evidence about the effect of independence, competence, and professionalism of auditors on consideration of materiality level in the auditing of financial statements. This research uses causalcomparative study with primary data obtained using a questionnaire. The research sample was auditor on Public Accounting Firm (KAP) located in Central Jakarta and South Jakarta with a simple random sampling technique. Data analysis was used multiple linear regression, Based on this research, variable independence, competence, and professionalism of auditors were significant positive effect on considerations of materiality level in the auditing of financial statements simultaneously. Then partially, each variable has significant positive effect on considerations of materiality level in the auditing of financial statements too.


2019 ◽  
Vol 6 (1) ◽  
pp. 55
Author(s):  
Irma Ade Alisa ◽  
Intan Ayu Rosita Devi ◽  
Fradini Brillyandra

<span>This research aims to analyze and determine the effect of the audit opinion, change of management, financial distress, and the size of the public accounting firm on the auditor switching. This research uses secondary data from the official website of the Indonesia Stock Exchange. This research was conducted on manufacturing companies that have been listed in the Indonesia Stock Exchange from 2015-2017. The population in this research were all manufacturing companies. This research uses the purposive sampling method. Samples were 94 companies of 144 companies listed on the Indonesia Stock Exchange in 2015-2017, so the research data analyzed amounted to 282. The analysis technique in this research was the logistic regression analysis. The results of hypothesis testing in this research indicate that audit opinion, Change of Management, and size of public accounting firm have a positive effect on auditor switching. Meanwhile, financial distress does not affect auditor switching.</span>


2019 ◽  
Vol 1 (2) ◽  
pp. 1-13
Author(s):  
Winda Apriliastuty ◽  
Supri Wahyudi Utomo ◽  
Nur Wahyuning Sulistyowati

This study aims to examine the effect of company size, compliance pressure, and auditor knowledge on audit judgment. This type of research is quantitative research. The sampling technique was purposive sampling with a sample of 18 companies 56 financial statements. The data analysis technique used in this study is a statistical regression using the IBM SPSS Statistics version 22 program. The results show that: obedience pressure and auditr knowledge influence audit judgment because obedience pressure is influenced by the client and the senior auditor and the level of knowledge influence judgment given the auditor. The size of the company does not affect audit judgment because a small amount of assets does not affect the evaluation results of the auditor's judgment.


2021 ◽  
Vol 5 (2) ◽  
pp. 11-18
Author(s):  
Mira Mira Ismail

This research is a quantitative research using a causality approach that will see and identify the causes and effects of the EPS variable on stock prices. The population in this study are all companies included in the 2018-2019 LQ-45 list, which are 45 companies. The sample was taken based on purposive sampling criteria so that 27 companies were obtained, with the data used were secondary data in the form of published financial statements and can be accessed through www.idx.co.id. The data analysis technique used simple linear regression with SPSS for windows 24.0 test tool. The results of the study show that the EPS variable has a positive and significant effect on the company's share price, this means that EPS is essentially considered important to determine the amount of the stock price and company value, so that most investors can make decisions based on EPS. The evidence that EPS has an effect on stock prices is the 27 companies listed in LQ-45 showing a change in the increase or decrease in the value of EPS which has an effect on the occurrence of an increase or decrease in the Company's stock price.


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