scholarly journals THE EFFECT OF RENTABILITY, PROFITABILITY, AND SOLVABILITY TO AUDIT DELAY

2021 ◽  
Vol 2 (2) ◽  
pp. 121-134
Author(s):  
Riani Riani ◽  
Riyanto Wujarso Riyanto Wujarso
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Manufacturing Companies ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Independent Variable

This study aims to analyze the effect of rentability, profitability, and solvability on audit delay. The population in this study was 5 manufacturing companies listed on the Stock Exchange in 2015-2018. Sampling using purposive sampling. The sample in this study were 20 manufacturing companies (food and beverage subsector) listed on the Indonesia Stock Exchange (IDX). Data analysis techniques using multiple linear regression analysis. The results of this study indicate that partially rentability and profitability had a strength significant effect on audit delay, and solvability has a weak significant effect on audit delay. Simultaneously rentability, profitability, and solvability together have a significant influence on audit delay. Adjusted R-square value is 0,516, meaning that the magnitude of the coefficient of determination is 0.516 which states that the independent variable explains the dependent variable of 51.6 %. The remaining 48.4 % is influenced by other variables that is not in researched.

scholarly journals Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

2020 ◽  
Vol 30 (8) ◽  
pp. 2115
Author(s):  
I Putu Pranata Eka Putra ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

scholarly journals Dampak Kemampuan dan Pengalaman Kerja terhadap Kinerja Karyawan

2019 ◽  
Vol 1 (1) ◽  
pp. 131-142
Author(s):  
Ahmad Sumitra ◽  
Deni Muhammad Danial ◽  
Eryy Sunarya
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Work Experience ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Study Data ◽  
Coefficient Of Determination ◽  
Literature Study ◽  
Analysis Techniques

This study aims to determine the effect of Ability (Variable X1) and Work Experience (Variable X2) on employee performance. The method used in this study is using descriptive methods and associative methods. Data collection techniques conducted by researchers in this study are through observation, questionnaire interviews, documentation and literature study. Data analysis techniques start from the compilation of data, tabulation of data up to the testing phase. Based on the results of the calculation of the study of multiple linear regression analysis. The coefficient of determination (R2) can be obtained from the capability variable (X1) and work experience (X2) affects 89.8% (0.898) on employee performance (Y), the remaining 10.2% is influenced by other factors outside the research this. Conclusions, abilities and work experience have an impact on employee performance Keywords: Ability, Work Experience, Employee Performance.

scholarly journals PENGARUH BIAYA OPERASIONAL DAN PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2012-2018

2021 ◽  
Vol 10 (2) ◽  
pp. 143-157
Author(s):  
Endah Saripah ◽  
Muhammad Nasim Harahap
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Industrial Sector ◽  
Operating Costs ◽  
Coefficient Of Determination ◽  
Net Income ◽  
Manufacturing Companies ◽  
Negative Effect

ABSTRACK This study aims to determine the effect of operating costs and sales partially or simultaneously on net income. The problem that occurs in this study is the fluctuating net profit in various industrial sector manufacturing companies which are listed on the Indonesia Stock Exchange from 2012-2018. The method of analysis in this study uses multiple linear regression analysis with the help of SPSS 21 software. The results of the regression analysis test show that operating costs partially have a significant negative effect on net income, sales partially affect net income, while simultaneously operating costs and sales have a significant effect. against net income. To test the coefficient of determination or R2, the result is 0.346 or 34.6% of net income is influenced by these two variables. As for the remaining 65.4% which is influenced by other variables not examined in this study.   Keywords: Operational Costs, Sales and Net Profits

scholarly journals PENGARUH PRODUK DAN PROMOSI TABUNGAN TAMARAH TERHADAP KEPUTUSAN NASABAH MENABUNG PADA KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA

2021 ◽  
Vol 16 (2) ◽  
pp. 104-114
Author(s):  
Nazaruddin Aziz ◽  
Biisnillah Biisnillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Quantitative Data ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Independent Variable ◽  
Positive Effect

This study aims to examine the effect of Tamara savings productsmand promotions on customer decisions to save at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA.The variables used in this study are the dependent variable namely customer decisions (Y) and the independent variable consisting of the product (X1), promotions(X2). The type of data used in this study is quantitative  data. The accumulated data used in this study are  primary data from quenstionnaires and use purposive sampling techinique, data analysis techniques use classical assumption test, multiple linear regression analysis, F test, t test, R test using the SPSS 16 program, The population in this study are customers at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA, the sample in this study amounted to 96 respondents, the results showed that the product had a significant positive effect on customer decisions to save, the promotion of Tamara savings had a significant positive effect on kep the customer delegate saves, products and promotion of Tamara savings collectively have a significant positive effect on customer decisions to save.

scholarly journals Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance

2017 ◽  
pp. 117
Author(s):  
Retta Merslythalia ◽  
Mienati Somya Lasmana
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

This research aims to examine the effect of executive competency, the firm size, the independent commissioner and the institutional ownership towards tax avoidance. The number of population in this research is 141 manufacturing companies which are listed in Indonesia Stock Exchange during 2012 to2014. This research uses purposive sampling technique. The multiple linear regression analysis is used to analyze the data. There are 49 companies used as the samples of this study. Based on the conducted data analysis on this research, it concludes that:( 1 ) the executive competence has no effects on tax avoidance ( 2 ) the firm size has no effects on tax avoidance ( 3 ) the independent commissioner has no effects on tax avoidance while ( 4 )the institutional ownership affects tax avoidance.

scholarly journals PENGARUH CURRENT RATIO DAN QUICK RATIO TERHADAP PERUBAHAN LABA PADA PT. AKASHA WIRA INTERNASIONAL TBK

2021 ◽  
Vol 6 (1) ◽  
pp. 68-78
Author(s):  
Anti Febi Insan ◽  
Ita Purnama
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Current Ratio ◽  
Analysis Techniques

This study aims to determine the effect of liquidity ratios on changes in earnings at PT Akasha Wira Internasional Tbk listed on the Indonesian stock exchange (BEI). In this study, the company's liquidity ratio is measured by the Curren ratio and the Quick Ratio. The population in this study is the company PT. Akasha Wira Internasional Tbk which was listed on the Indonesia Stock Exchange during the 2006-2019 period. The sample of this study was used 10 years starting from 2010-2019 taken using purposive sampling method. data analysis used to test the hypothesis is to use multiple linear regression analysis techniques. From the research results, it was found that the results of the t test partially Current Ratio had no effect on changes in earnings as evidenced by a significant value of 0.678> 0.05, while the significant value of the Quick Ratio was 0.222> 0.05. This proves that the current ratio and quick ratio have no significant effect on changes in earnings. it can be concluded that the current ratio and quick ratio simultaneously do not have a significant effect on changes in earnings. The results of this study are in line with Gunawan and Wahyuni ??(2013). Keywords: Current Ratio, Quick Ratio, Profit Changes

scholarly journals Pengaruh Elemen Fraud Diamond Theory Terhadap Financial Statement Fraud

2020 ◽  
Vol 2 (1) ◽  
pp. 2263-2279
Author(s):  
Ranti Tri Annisa ◽  
Halmawati Halmawati
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Financial Statement Fraud ◽  
Analysis Techniques

The purpose of this study was to determinate the effect fraud diamond theory in financial statement fraud. The population in this study are manufacturing companies sector consumer goods industry listed on the Indonesia Stock Exchange in 2015-2018. The sampling technique used was purposive sampling method and obtained 112 samples. Data analysis using multiple linear regression analysis techniques and processed with IBM SPSS Statistics 25 software. The results showed that the financial target, ineffective monitoring, auditor report and changes in directors had a simultaneous effect on financial statement fraud. Partially, financial target affect financial statement fraud, while ineffective monitoring, auditor report and change of director do not affect the financial statement fraud.

scholarly journals PENGARUH LIKUIDITAS DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Sub Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia (BEI)

2020 ◽  
Vol 5 (2) ◽  
pp. 166-180
Author(s):  
Deti Susilawati ◽  
Lia Uzliawati ◽  
F Fuadi
Keyword(s):  
Regression Analysis ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Food And Beverage

This research is meat to analyze the effect of liquidity and institutional ownership on dividend policy with profitability as an intervening variable. The population in this study were sub-food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 using annual financial statement data taken by purposive sampling, so that the results of 35 (thirty five) samples that met the criteria were obtained. The selected sampling criteria are 1) Sub-food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2018. 2) Sub-food and beverage manufacturing companies that distribute dividends in a row in the 2014-2018 period. The analysis technique used is multiple linear regression analysis and path analysis with a significant level of 5%, the results of this study indicate that: 1) Liquidity (CR) has no significant effect on dividend policy. 2) Institutional Ownership (IC) does not significantly influence dividend policy (DPR). 3) Profitability (ROA) has a positive and significant impact on dividend policy (DPR). 4) Profitability (ROA) is not able to mediate the effect of liquidity (CR) on dividend policy (DPR). 5) Profitability (ROA) is able to mediate the effect of Institutional Ownership (KI) on dividend po

scholarly journals PENGARUH KOMPETENSI, KOMITMEN ORGANISAS DAN INDEPENDENS TERHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINS SULAWES BARAT

2021 ◽  
Vol 3 (2) ◽  
pp. 98-105
Author(s):  
Andi Mansahid Priogandi ◽  
Firman Manne ◽  
Herminawati Abubakar
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Joint Effect ◽  
Regression Testing ◽  
Coefficient Of Determination ◽  
Analysis Techniques ◽  
Simultaneous Testing

Penelitian in bertujuan untuk mengetahu dan meng-analisis pengaruh kompetensi, komitmen organisas dan independens terhadap kinerja auditor pada Inspektorat Provins Sulawes Barat. Teknik pengumpulan data melalu kuesioner, observasi, wawancara dan telaah dokumen. Sedangkan teknik analisis data yang diguna-kan adalah uj kualitas data, uj asums klasik, analisis regres linear berganda, pengujian hipotesis, dan koefisien determinasi. Berdasarkan hasil analisis maka diperoleh hasil bahwa kompetens mempunya pengaruh yang positif dan signi-fikan terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat. Komitmen Organisas mem-punya pengaruh yang positif dan signifikan terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat. Independens mempunya pengaruh yang positif dan signifikan terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat.  Hasil peng-ujian serempak maka dapat disimpulkan bahwa kompetensi, komitmen organisasi, dan independens mempunya pengaruh secara serempak atau bersama-sama terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat. Dar hasil pengujian regres maka diketahu bahwa variabel yang dominan berpengaruh terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat adalah komitmen organisasi. This study aims to determine and analyze the influence of competence, organizational commitment and independence on auditor performance at the Inspectorate of West Sulawes Province. Data were collected through questionnaires, observation, interviews and document reviews. Meanwhile, the data analysis techniques used are data quality test, classical assumption test, multiple linear regression analysis, hypothesis testing, and the coefficient of determination. Based on the analysis, the results show that competence has a positive and significant effect on the performance of auditors at the Inspectorate Office of West Sulawes Province. Organizational commitment has a positive and significant effect on auditor performance at the Inspectorate Office of West Sulawes Province. Independence has a positive and significant effect on auditor performance at the Inspectorate Office of West Sulawes Province. From the results of simultaneous testing, it can be concluded that competence, organizational commitment, and independence have a simultaneous or joint effect on the performance of auditors at the Inspectorate Office of West Sulawes Province. From the results of regression testing, it is known that the dominant variable affecting the performance of auditors at the Inspectorate Office of West Sulawes Province is organizational commitment.

scholarly journals PENGARUH PERSEPSI DAN RELIGIUSITAS NASABAH TERHADAP KEPUTUSAN MEMILIH PRODUK GADAI EMAS DI PT BANK SYARIAH MANDIRI KCP MEDAN ISKANDAR MUDA

2020 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Tiara Sulaikha Rohimi Harahap
Keyword(s):  
Decision Making ◽  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Analysis Method ◽  
Customer Perception ◽  
Independent Variable ◽  
The Impact

This research was conducted to determine the impact of customer's perception and religiosity on the decision making to choose a gold pawning product at PT Bank Syariah Mandiri Medan KCP Iskandar Muda and to find out the most dominant variable which effect the decision of choosing a gold pawning product at PT Bank Syariah Medan KCP Medan Iskandar Muda. The dependent variable in this study was the decision to choose while the independent variable consisted of perception and speech.  The sample used in this study was 50 people. Data analysis method that used in this research is the multiple linear regression analysis, classic asumption test, T test, F test, coefficient of determination test. The results showed that perception and religiosity partially significantly influence customer decisions, also, perception and religiosity simultaneously have a significant effect on customer decisions. The most dominant variable which influence the decision to choose a product is perception with an R Square value of 29.8%, so that if customer perception continues to be improved it will affect the increase in the number of gold mortgage financing customers at Bank Syariah Mandiri Medan KCP Iskandar Muda.

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