scholarly journals The Influence of Woman on Board of Commissioner and Woman on Board of Director on Company Financial Performance

2021 ◽  
Vol 04 (04) ◽  
Author(s):  
Damianus John Seso ◽  
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Positive Influence ◽  
Board Of Director ◽  
Analysis Technique

This study aims to examine the effect of woman on board of commissioner and woman on board of director on company financial performance. This study uses secondary data accessed through IDX.co.id and idnfinancials.com. The population in this study are companies in the manufacturing sector with a span of years 2017-2019. Determination of the sample using purposive sampling method with certain criteria. The final number of samples is 393 data. The analysis technique used in this study is multiple linear regression with the SPSS 25 version. There are two hypothesizes, namely, woman on board of commissioner and woman on board of director have a positive influence on the company's financial performance. The t-test show that both, woman on board of commissioner and woman on board of director did not have positive influence on the company's financial performance. it means that gender doesn’t matter.

scholarly journals Pengaruh Jaminan Obligasi, Umur Obligasi, Interest Coverage Ratio, dan Manajemen Laba terhadap Peringkat Obligasi

2021 ◽  
Vol 15 (2) ◽  
pp. 130-142
Author(s):  
Suwarmelina Suwarmelina
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Bond Ratings ◽  
Coverage Ratio ◽  
Analysis Technique

This study aims to examine the effect of bond guarantees, bond age, interest coverage ratio, and earnings management on bond ratings of bond issuing companies listed on the Indonesia Stock Exchange in 2016-2019. Determination of the sample using purposive sampling method. The number of samples selected was 37 companies. The data analysis technique used is multiple linear regression using the Eviews 11 Student Lite program. The results of this study indicate that bond guarantees affect bond ratings, bond age has no effect on bond ratings, interest coverage ratio affects bond ratings, and earnings management affects bond ratings.

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN, NILAI PASAR PERUSAHAAN DAN REPUTASI PERUSAHAAN

2019 ◽  
Vol 6 (2) ◽  
pp. 215 ◽  
Author(s):  
Vio Landion ◽  
Hexana Sri Lastanti
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Market Value ◽  
Positive Influence ◽  
Annual Reports ◽  
Analysis Technique ◽  
Company Reputation

<p><em>The purpose of this study is to analyze the influence of intellectual capital on financial performance, corporate market value and company reputation. The population of this study is banking companies listed on the Stock Exchange in 2015 - 2017. The sample in this study were 31 companies using the nonprobability sampling method. The analysis technique in this study is multiple regression analysis using SPSS. The types of data in this study are secondary data in the form of annual reports on the Indonesia Stock Exchange website www.idx.co.id in 2015-2017. The results showed that there was a positive influence between intellectual capital on financial performance and company reputation, but there was no influence between intellectual capital on the market value of the company.</em> <em></em></p>

scholarly journals Pengaruh Kecukupan Modal, Penyaluran Kredit dan Efisiensi Operasional pada Risiko Kredit

2019 ◽  
Vol 28 (3) ◽  
pp. 2050
Author(s):  
Ida Ayu Mas Indira Pramesti ◽  
I Gde Ary Wirajaya
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Credit Risk ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Operational Efficiency ◽  
Positive Influence ◽  
Capital Adequacy ◽  
Purposive Sampling ◽  
Analysis Technique

Banks that have high levels of bad credit, risk bankruptcy. Knowing the factors that influence credit risk will deal with the risk of non-performing loans earlier. The factors studied to determine the effect on credit risk are capital adequacy, credit distribution, and operational efficiency. By using a purposive sampling method to determine the sample, a sample of 120 companies with a period of 3 years of observation, namely 2015 to 2017, obtained 1440 observation samples. Multiple linear regression is a data analysis technique used. The results obtained after conducting the analysis are capital adequacy, credit distribution, and operational efficiency have a positive influence on credit risk. Keywords : Capital Adequacy, credit distribution, operational efficiency, credit risk.

scholarly journals Pengaruh Audit Tenure dan Kompleksitas Operasi Terhadap Audit Delay Perusahaan Pertambangan di BEI Tahun 2013-2016

2018 ◽  
pp. 1964
Author(s):  
Cokorda Istri Eka Pratiwi ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Mining Company ◽  
Analysis Technique ◽  
Positive Effect

Delay in publish report finance audits can be a serious problem for company that goes public in Indonesia Stock Exchange. Therefore, it is necessary to conduct a research studying about determination of factors that might affect audit delay. The purpose of this study is to obtain empirical evidence about the effect of tenure audit and complexity operation on audit delay. This research was conducted at a mining company listed on Indonesia Stock Exchange with period of research in year 2013-2016. The method of determining the sample in this study using purposive sampling method with the number of samples 104 samples for 2013-2016 periods. Data analysis technique applied in this research is multiple linear regression. Results research this showed that audit tenure has no effect on audit delay, while complexity operation has a positive effect on audit delay. Keywords: audit delay, tenure audit, complexity operation  

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT

2019 ◽  
Vol 5 (1) ◽  
pp. 50-63
Author(s):  
Heru Heryanto ◽  
Nur Laela ◽  
Riana R Dewi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Quality ◽  
Positive Influence ◽  
T Test ◽  
Coefficient Of Determination ◽  
Analysis Tool ◽  
Validity And Reliability ◽  
Test Analysis ◽  
Analysis Technique

This study aims to determine the significance of the influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality. This study uses a questionnaire with a population and sample, namely all auditors who work at the Public Accounting Office (KAP) in the Special Region of Yogyakarta and Surakarta. Sampling techniques using Convenience Sampling with a sample of 61 respondents. The data used in this study is a questionnaire using a Likert scale 1 to 5. The data analysis technique used in this study is multiple linear regression using the SPSSprogram for Windows. The analysis tool in this study using validity and reliability, the classical assumption (normality test, multicollinearity, heteroscedasticity test and autocorrelation test) while the data were analyzed using multiple linear regression test, t test, F test and the coefficient of determination (R2).Based on the results of the t-test analysis performed, it shows that there is a positive influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality and simultaneously competency, independence, professionalism, auditor experience, accountability, and auditor knowledge variables affect quality audit

Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

2018 ◽  
Vol 9 (2) ◽  
pp. 33-49
Author(s):  
Karina Harjanto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Sample Data

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm

scholarly journals ANALISIS PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI, PELAYANAN, SANKSI PERPAJAKAN, DAN TINGKAT PENDIDIKAN WAJIB PAJAK TERHADAP KESADARAN WAJIB PAJAK MEMBAYAR PBB P2

2020 ◽  
Vol 6 (1) ◽  
pp. 75-95
Author(s):  
Yunita Isna Ratri ◽  
Achmad Tjahjono
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Positive Relationship ◽  
Secondary Data ◽  
Education Level ◽  
Primary Data ◽  
Partial Knowledge ◽  
Convenience Sampling

The Analysis Influence of Knowledge Taxation, Socialization, Service, Tax Sanctions and Education Level of Taxpayer Awareness Paying PBB P2. SkripsiStarta One (S1) Accounting Departement STIE Widya Wiwaha Yogyakarta 2018. The purpose of this research is to know influence of Knowledge Taxation,Socialization, Service, Tax Sanctions and Education Level of Taxpayer Awareness Paying PBB P2 with using multiple linear regression and dummy’s variable. The sample in this research includes 120 respondences who are in the District of Prambanan, village Bokoharjo, Madurejo, Sambirejo, Sumberharjo, Wukirharjo, Gayamharjo. The sampling method is convenience sampling. The collected of data to use primary data with questionnaire technique and secondary data that is data taken from DPPKAD (Dinas Pendapatan Pengelolaan Keuangan Aset Daerah). The results of the research to drawn that the partial, knowledge taxation has a positive relationship and significantly influence the awareness of paying taxpayers PBB P2, and Services have a positive relationship and significant effect on the awareness of paying taxpayers PBB P2. By mutual independentvariables affect the awareness of paying taxpayers PBB P2 as a dependent variable.

scholarly journals Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi

2020 ◽  
Vol 12 (1) ◽  
pp. 42-52
Author(s):  
Farida Nur Soleh Widiasari ◽  
Yuli Chomsatu Samrotun ◽  
Suhendro Suhendro
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sample Selection ◽  
Investment Decisions ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Technique

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with  the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations

scholarly journals PENGARUH PENERAPAN E-FILLING, TINGKAT PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Ninis Nur Solichah ◽  
Isnalita ◽  
Noorlailie Soewarno
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Tax Returns ◽  
Convenience Sampling ◽  
Implementation Level

The purpose of this research to determine the effect of e-Filing implementation,level of tax comprehension, and tax sanction in carrying out their tax obligations. The data were obtained from 178 questionnaires distributed to individual taxpayers who use e-Filing. The population in this research are taxpayers who have used the online SPT reporting program, e-Filing. The sample in this research are 178 individual taxpayers. The method of this sampling is using convenience sampling method. The data analysis technique used is multiple linear regression. The result of this research shows that e-Filing implementation, tax sanction and the level of comprehension taxation has significant effect on compliance. The contribution of this research can provide information about theease of reporting tax returns through e-filing so that more people report taxreturns and pay their taxes and expected to increase knowledge in the field oftaxation.

PENGARUH LATAR BELAKANG PENDIDIKAN DAN LATAR BELAKANG POLITIK TERHADAP PENGAWASAN KEUANGAN DAN BARANG MILIK DAERAH OLEH DEWAN PERWAKILAN RAKYAT DAERAH DENGAN PARTISIPASI MASYARAKAT SEBAGAI VARIABEL PEMODERASI

2019 ◽  
Vol 2 (2) ◽  
pp. 57-65
Author(s):  
Yulita Deisyi ◽  
Meinarni Asnawi ◽  
Aaron M. A. Simanjuntak
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Management ◽  
Sampling Method ◽  
Test Technique ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Political Background

This study aims to determine the effect of personal background, political background, andcommunity participation as a moderating variable on the supervision of financial management andregional assets. This research was conducted in Pegunungan Bintang Regency using a sample of 31respondents. Sampling method with a saturated sampling method. The data analysis technique usedis the instrument test technique including moderation regression and multiple linear regression. Theresults show partially that the variable background of education, political background, andcommunity participation did not significantly influence the supervision of financial managementand regional assets.

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