Pengaruh Tangibility, Pertumbuhan Perusahaan, Resiko Bisnis dan Profitabilitas terhadap Kebijakan Hutang

The purpose of this study was to exame the effect of tangibility, growth, business risk and profitability to debt policy. This research includes causative research the population used in this study are our property and real estate companies listed on Indonesia stock exchange of period 2017-2019. The sampling technique used in this study was purposive sampling technique. There are 30 property and real estate companies that were used as research sample. The type of data used is secondary data obtained from the official website of the Indonesian stock exchange and the official website of each company. The analytical method used is quantititave methods. The result shower that tangibility and company growth did not have a significant effect but had a positive relationship to debt policy, and business risk does not have a significant effect on debt policy but has a negative relationship debt policy.

Pengaruh Pertumbuhan Ekonomi, Dana Alokasi Umum, Pad, Sisa Lebih Pembiayaan Anggaran, Dan Luas Wilayah Terhadap Belanja Modal

The purpose of this study was to determine the effect of economic growth, general allocation funds, PAD, excess budget financing and area size on capital expenditures in district / city governments in Bengkulu. The population in this study were districts / cities in Bengkulu which consisted of 10 districts / cities during the 2015-2019 period. The method used in this study was the Jenuh method with the Eviews-9 software. The results of the study indicate that partially the variables of economic growth, general allocation funds, PAD, excess budget financing and area size do not have a significant positive effect on regional spending as an independent variable on capital expenditure in regencies / cities in Bengkulu.

Pengaruh Pengungkapan Emisi Karbon dan Annual Report Readability terhadap Nilai Perusahaan

The objevtive of this study is to investigate the influence of carbon emissions disclosure and annual report readability on firm value. The sampel consist of firms that listed in PROPER’s and Indonesian Stock Exchange (BEI) for the year (2016-2018). By using multiple regression analysis, the results show that carbon emissions disclosure has a positive influence on firm value, while it has no significant influence with annual report readability. This study contributes to the accounting field in maximizing the role to tackle the climate change and global warming.

Pengaruh Karakteristik Dewan Pengawas Syariah Terhadap Tingkat Financial Soundness Bank Syariah di Indonesia Tahun 2015-2019

This study aims to examine the effect of Shari’ah Supervisory Board characteristics on financial soundness of Islamic banks in Indonesia. This research was conducted by quantitavie method and used data of Islamic banks listed in Financial Service Authority of Indonesia (OJK) at 2015-2019. Total sample was 13 islamic banks for each period. This research used RGEC method as main and newest measurement financial soundness of Indonesian banks. This research also used CAMEL method and Z-Score method as a robustness or additional test. Characteristics of Shari’ah Supervisory Board in this research represented by board size, multi-position, board education levels and meeting frequency.The result of this this study conclude that board size only affects financial soundness of Islamic banks from GCG mechanism and Cash Adequacy Ratio aspects. And multi positions of board will affects financial soundness of Islamic banks from Non Performing Financing, Return On Assets and Operational Expense Toward Operational Income aspects. While, board education levels didn’t have any significant impact on financial soundness of Indonesian Islamic banks in every aspects of RGEC method. And the meeting frequency only affects financial soundness of Indonesian Islamic banks from Operational Expense Toward Operational Income aspects. CAMEL method as the first robustness test showed that all of Shariah Supervisory Board characteristics didn’t have any significant impact on financial soundness of Indonesian Islamic banks while, the Z-Score as the second additional test found that only multi position which was give a significant impact on financial soundness of Indonesian Islamic banks.

Pengaruh Pendapatan Asli Daerah (PAD), Kekayaan Daerah, Sisa Lebih Pembiayaan Anggaran (SILPA) terhadap Belanja Modal dengan Petumbuhan Ekonomi sebagai Variabel Moderasi Pada Pemerintah Provinsi Se- Indonesia periode 2015-2019

This study aims to determine the effect of Regional Original Income (PAD), regional Asset and Excess Budget Financing (SILPA) on Capital Expediture with Economic Growth as a Moderating Variable in Provincial Governments throughout Indonesia 2015-2019. The data use in this study is the report on the realization of APBD for the 2015-2019 fiscal year which is available on the DJPK website. The population and sample in this study ara all provincial governments in Indonesia consisted of 34 provinces from 2015-2019 with a total of 170 data. Hypothesis testing in this study uses the Moderated Regression Analysis (MRA) test. The result show that PAD has no significant effect on capital expenditure, Regional Wealth and SILPA have a significant effect and simultaneously independent variables have a significant effect on the dependent variable, Economic Growth strengthens the influence of PAD and SILPA on capital expenditure and Economic Growth weakens Regional wealth on Capital Expenditure.

Pengaruh Tata Kelola Perusahaan dan Volatilitas Arus Kas terhadap Persistensi Laba

The study aims to test empirically the effect of corporate governance: independent board of commissioners, audit committee, managerial ownership and cash flow volatility on earnings persistence. This study uses a quantitative approach with a causal associative research type. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using purposive sampling method, 83 samples were selected. Earnings persistence is measured using measurements in research by Lipe (1990) and Sloan (1996). Independent board of commissioners, audit committee and managerial ownership are measured using measurements in research by Khafid (2012). And cash flow volatility is measured using measurements in research by Fanani (2010). The result show that the independent board of commissioners, audit committee and managerial ownership have no significant effect on earnings persistence and cash flow volatility has no significant effect on earning persistence. For further research, it is hped that this object can be reproduced and the research year because in this study it only examines manufacturing companies for the 2015-2019 observation year. In addition, further research can look for othe independent variabels if later doing the same research. The reaserch conducted is expexted to add independent variabels so that the results will be better.

Pengaruh Ukuran Perusahaan, Good Corporate Governace (GCG), dan Kualitas Audit Terhadap Audit Delay

Penelitian ini bertujuan untuk mengetahui pengaruh dari kuran perusahaan, good corporate governance yang diukur dengan dewan komisaris, jumlah komite audit, rapat komite audit, serta kepemilikan manajerial dan kualitas audit terhadap audit delay. Penelitian ini dilakukan pada perusahaan sektor industry penghasil bahan baku yang terdaftar di bursa efek Indonesia tahun 2016- 2019. Data dalam penelitian diperoleh dari annual report masing- masing perusahaan. Populasi pada penelitian ini ialah industri bahan baku dengan menggunakan teknik sampel yaitu purposive sampling. Sampel pada penelitian ini berjumlah 52 perusahaan selama 4 tahun periode. Analisis data yang digunakan ialah analisiss regresi berganda. Hasil dari penelitian ini menjelaskan bahwa: Ukuran Perusahaan berpengaruh negative tidak signifikan, Dewan Komisaris berpengaruh negative dan tidak signifikan, Jumlah Komite Audit berpengaruh negative dan tidak signifikan, Rapat Komite Audit berpengaruh negative signifikan, Kepemilikan Manajerial berpengaruh negative dan signifikan, dan Kualitas Audit berpengaruh negative dan signifikan terhadap audit delay.

Pengaruh Audit Internal dan Good Corporate Governance terhadap Kinerja Keuangan Perbankan Syariah

The aim of this study was to analyze the influence of internal audit and good corporate governance on financial performance of islamic banking in Indonesia. The data used in this study are annual reports of islamic banking listed on the Financial Services Authority (OJK) in the period 2014-2019. The method of taking data samples using purposive sampling method. Based on this method, a sample of 66 observations was obtained. Hypothesis testing in this study uses multiple linear regression analysis. The result show that internal audit has a positive and significant effect on financial performance, the board of directors has a positive but insignificant effect on financial performance, the board of commissioners has a negative and insignificant effect on financial performance, the audit committee has a positive and significant effect on financial performance, and the shariah supervisory board has a negative and insignificant effect on financial performance.

Pengaruh Profitabilitas, Busines Risk, Growth of Assets, Operating Leverage terhadap Struktur Modal

Business competition today makes many companies strive to achieve their main goals. Maximizing company value is one of the main goals of every company. Maximizing company value by fulfilling company funds that come from internal and external sources of the company. Determination of the proportion of long-term debt and capital in its use as a source of a company has a company that is closely related to the capital structure. This study aims to see the effect of profitability, business risk, asset growth, operating leverage on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This type of research is quantitative. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a sample size of 170 samples using purposive sampling method. The analysis was performed using multiple regression models. The results of this study indicate that: (1) Profitability has a negative and significant effect on capital structure (2). Business risk has a negative and insignificant effect on capital structure (3) Asset growth has a positive and insignificant effect on capital structure (4) Operating leverage has a negative and insignificant effect on capital structure

Pengaruh CAR, NPL, LDR dan BOPO Terhadap Return ON Assets (ROA) pada Bank yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019

This research aims to determine the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Peforming Loan (NPL), dan Operational Effeciency Ratio (OER) of commercial banks listed on the Indonesia Stock Exchange 2017-2019. Population in this research while sample was defined bu purposive sampling method and 28 Banks as sample. Type of data that we used was secondary data (panel data) from www.idx.com and company's website. Data collection method used documentation method and multiple regression analysist method. The result are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) have no effect on ROA.