AKURAT: Jurnal Penelitian Ilmu Akuntansi
Akurat Responsibilitas Audit dan Pajak (AKURAT) adalah jurnal peer-review yang diterbitkan dua kali setahun (Januari-April, dan September-Desember) oleh Program Sarjana Akuntansi (S1), Fakultas Ekonomi dan Bisnis, Universitas Budi Luhur . AKURAT dimaksudkan untuk menjadi jurnal untuk menerbitkan artikel yang melaporkan hasil penelitian tentang akuntansi. AKURAT adalah media komunikasi dan forum timbal balik untuk karya ilmiah, terutama yang berkaitan dengan bidang akuntansi kontemporer di Indonesia. AKURAT mengundang naskah tentang berbagai topik termasuk, tetapi tidak terbatas pada, bidang fungsional Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi Islam, Pelaporan Keberlanjutan, Tata Kelola Perusahaan, Audit, Penipuan Akuntansi, Keuangan Perusahaan, Pendidikan Akuntansi, Etika dan Profesionalisme, Sistem Informasi, Manajemen Keuangan, dan Perpajakan. Makalah yang disajikan dalam AKURAT adalah tanggung jawab penulis.
PENGARUH FINANCIAL DISTRESS, LEVERAGE,KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY
Financial statements will be useful and relevant for users of financial statements if delivered in a timely manner, one of which influences it is the length of time the audit is completed by an independent auditor or audit delay. This research was conducted to examine the effect of financial distress, leverage, audit committee and firm size on audit delay in service and investment trading sector companies, the energy trading subsector listed on the IDX for the period 2015-2017. The population in this study were 25 companies. Determination of the sample is done by purposive sampling technique so that there are 16 samples so the number of observational data is 48. The method of this research is multiple linear regression analysis, with the data analysis tool used is descriptive statistical test, classic assumption test, multiple linear regression analysis, test coefficient of determination (R2), and hypothesis testing. The results of this study are that financial distress and company size have a significant negative effect on audit delay, while leverage and audit committees have no significant effect on audit delay.
ANALISIS PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, RETURN ON ASSETS DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG
This Research aims to examine the effect of Company Size, Financial Distress, Profitability and Audit Committee on Audit Report Lag (Empirical study on The Various Industry Sub-sectors of Automotive and Components Sector Manufacturing. Variables Research are : (1) The dependent variable : Audit Report Lag, and (2) Independent variables : Company Size, Financial Distress, Profitability and Audit Committee. Research conducted on 6 various industry sub sectors of Automotive and components Sector Manufacturing which are Listed on The Indonesia Stock Exchange Period 2013-2017. The research is uses the method of multiple linier regressions analysis through SPSS Version 20.0. Samples were taken with purposive sampling method. The research partical result is indicate that the Company Size and Audit Committe have positive and significant effect on Audit Report Lag, whereas Financial Distress and Profitability does not effect on Audit Report Lag. Simultaneosly Company Size, Financial Distress, Profitability and Audit Committee have significant effect on Audit Report Lag. Magnitude of the coefficient of determination (Adjusted R2) is a 28,4% which means that the audit report lag in various industry sub sectors of automotive and components sector manufacturing are effected by Company Size, Financial Distress, Profitability and Audit Committee as much as 28,4%. While the rest of 71,6% effected by other factors that has not observed in this research.
PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017
This study aimed to examine the effect Age of Company, Profitability, Solvability and Audit Committee to Audit Delay on the Food and Beverage of Sector Manufacturing Companies listed in Indonesia’s Stock Exchange 2013-2017 period. The study population included 18 companies selected through the sample criteria by using purposive sampling method. This study uses secondary data that have passed the test of assumptions and in accordance with the criteria set out as many as eleven companies then using multiple regression analysis and processed using SPSS version 20.0. The results of the study by partially showed that the Audit Committee variable has positive effect to the Audit Delay. Age of Company, Profitability and Solvability variable have not effect to the Audit Delay. The results of the study by simultanly shows that the Age of Company, Profitability, Solvability and Audit Committee simultaneously or jointly influence the Audit Delay.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN,RETURN ON ASSET (ROA) DAN OPINI AUDIT TERHADAP AUDIT DELAY
Audit delay is the difference between the date of the financial statement and the date of the audit statement. Audit delay that exceeded the deadline for the provisions of BAPEPAM and OJK certainly resulted in delays in the publication of financial statements. Delays in the publication of financial statements indicate that there is a problem in the issuer's financial statements so that it takes longer to complete the audit. This study aims to determine the effect of Company Size, Company Age, Return On Assets (ROA) and Audit Opinion on Audit Delay partially or simultaneously. The population used in this study is the food and beverage subsector manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The sample used in this study were 8 companies. The data used are secondary data in the form of financial statements for the period 2013-2017. The data uses the purposive sampling method and tested using SPSS version 20. The analytical method used is multiple linear regression analysis. The results showed that there was a significant effect between Company Age and Return On Assets (ROA) on Audit Delay while Company Size and Audit Opinion had no effect on Audit Delay. Simultaneously shows that Company Size, Company Age, Return On Assets (ROA) and Audit Opinion have an effect of 21.1% on Audit Delay while the remaining 78.9% is influenced by other variables outside of this study.
ANALISIS PENGARUH PERTUMBUHAN PENJUALAN, LIKUIDITAS, UKURAN PERUSAHAAN DAN STRUKUR MODAL TERHADAP NILAI PERUSAHAAN
The stock price is used as a proxy for company value because the stock price is a value that buyers of investors are willing to pay. This study aimed to test the sales growth, liquidity, firm size and capital structure to firm value of companies in the manufacturing sub-sectors of automotive and components listed in Indonesia Stock Exchange 2011-2017 period. The sampling method used purposive sampling technique in which in accordance with the criteria set acquired 8 companies and data used are secondary data. Multiple linear regression analysis used in this study by using statistical product and service solutions (SPSS) v.20.0 program. The results showed that liquidity and capital structure did not significantly effect to firm value while sales growth and firm size had a significant effect on the firm value.
PENGARUH UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK, DEBT TO ASSET RATIO DAN KOMITE AUDIT TERHADAP AUDIT DELAY
This research purposed to know the influence of company size, size of public accountant, debt to asset ratio and audit committee on audit delay of Company of Manufacutring Sector Consumer Goods Industry that Listed at Indonesia Stock Exchange on Period 2015-2017.The sampling method used purposive sampling technique in which in accordance with the criteria set acquired 29 companies and data used are secondary data. Multiple linear regression analysis used in this study by using statistical product and service solutions (SPSS) v.20.0 program.The results showed that company size and size of public accountant did not significant influence to the audit delay. while debt to asset ratio and audit committee exhibited significantly effect to the audit delay.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN
The purpose of this research is to examine the influence of current ratio (CR), debt to equity ratio (DER), return on assets (ROA) and firm size to the firm value. The population is manufacturing companies sub sector automotive and components which are listed in Indonesia Stock Exchange in 2011-2017 periods. The sample collection technique is using purposive sampling. Purposive sampling is a sample collection method through some certain criteria which has been determined by the researcher. Based on the determined sample criteria, 5 companies have been selected as samples. This research has been done by using 7-year time spans. This research is using by secondary data in the form of annual financial statement which have been obtained from Indonesia Stock Exchange. Multiple linear regression analysis used in this study by using statistical product and service solutions (SPSS) v.20.0 program. The result of partial test shows that return on assets (ROA) and firm size has not significant effect on firm value. debt to equity ratio (DER) variable has negative influence to the firm value whereas current ratio (CR) have positive influence to the firm value.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN
The enhancement of value a company is a company long-term goal that should be reach by company, it will be reflected to market price shares. The research aims to know the influence of Capital Structue, Profitability, Firm Size, and Liquidity to Firm Value. This study was performed on manufacturing companies sub sector property listed in Indonesia Stock Exchange period 2013-2017. The number of samples taken is 20 companies. The sampling method on this study using quantitative and using multiple regression analysis techniques. This study indicate that capital structure and profitability positive effect on the firm value, nevertheless liquidity and firm size has no effect to firm value.
PENGARUH PROFITABILITAS (ROA), LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE
The purpose of this study was to analyze the effect of Profitability (ROA), leverage, company size, sales growth and institutional ownership of tax avoidance. The population in this study was the Pharmaceutical Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2017. The sampling of this study was using purposive sampling or judgment sampling. So that the samples taken were 8 companies. The results of the discussion indicate that Leverage has a negative effect on Tax Avoidance, Company Size and Institutional Ownership have a positive effect on Tax Avoidance, while Profitability (ROA) and Sales Growth have no effect on Tax Avoidance.
PENGARUH STRUKTUR ASET, PROFITABILITAS, PERTUMBUHAN ASET, PERTUMBUHAN PENJUALAN DAN LIKUIDITAS TERHADAP STRUKTUR MODAL
The purpose of this study was to determine the effect of asset structure, profitability, asset growth, sales growth and liquidity on capital structure. The sample of this study is the automotive sub-sector manufacturing companies and components listed on the Indonesia stock exchange in the period 2013-2017 with a total of 11 companies using purposive sampling. While the analytical method used is the classic assumption test and hypothesis testing and multiple linear regression analysis. The results of this study indicate that Asset Structure, Profitability, Asset Growth, Sales Growth and Liquidity has no significant effect on Capital Structure.
PENGARUH KOMITE AUDIT, PROFITABILITAS, LEVERAGE, INTELLECTUAL CAPITAL, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS
Financial distress is a stage of decline in financial conditions that occur before bankruptcy occurs. Beginning starts from the inability to fulfill its obligations, especially in its short-term obligations. This research aiming to analyze the influence of audit commitee, profitability, leverage, intellectual capital, and firm size on financial distress. The population in this study are property & real estate sub-sector companies with the period 2015-2017. The method used is purpose sampling, with the number of observations as many as 132 research samples from 44 companies included in the research criteria. The analysis tool used is multiple linear regression analysis with SPSS version 20.0. The results of this study indicate that the profitability variable has a positive effect on financial distress and leverage variables have a negative effect on financial distress. While the variables of audit commitee, intellectual capital, and company size have no effect on financial distress.
PENGARUH OPINI AUDIT GOING CONCERN TAHUN SEBELUMNYA, UKURAN KANTOR AKUNTAN PUBLIK, PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN
Going concern audit opinion is a bad news for the company. By accepting The going concern audit opinion, the company will lose confidence to run their business, making the company lose the ability to maintain its business continuity. This research aims to analyze the effect of the going concern audit opinion of the previous year, the size of the public accounting firm, profitability, solvability and firm size on the going-concern audit opinion. The population in this research are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The sampling technique used in this research is purposive sampling technique and produces a sample of 34 companies. The analysis technique used in this research is logistic regression analysis. That show the going concern audit of the previous year and solvency proved positive for the going concern audit opinion. Profitability affects negatively the going concern audit opinion, meanwhile the size of the public accounting firm and the size of the company do not compare the audit opinion that will occur.
PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK, DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING
This research is conducted to analyze the influence of audit opinion, financial distress, firm size, size of public accountant firm, and growth of company of auditor switching. The population in this research is used secondary data from tha financial statement of companies sector manufacture listed in the Indonesian Stock Exchange in 2015-2017 as many as 149 companies. This research used purposive sampling method and obtained 92 companies sample. The data analysis used logistic regression analysis with program SPSS version 19. The result of this research show that audit opinion and size of public accountant firm have negative effect on auditor switching. While financial distress, firm size, and growth of company have not effect on auditor switching.
ANALISIS PENGARUH CURRENT RATIO, RETURN ON ASSET, TOTAL ASSETS TURNOVER DAN FIRM SIZE TERHADAP STRUKTUR MODAL
The need for capital is very important in building and ensuring the continuity of the company in addition to other supporting factors. Capital is needed by every company, especially if the company will expand. Therefore, the company must determine how much capital is needed to fulfill or finance its business. This study aims to analyze the effect of the current ratio, return on assets, total assets turnover and company size on the capital structure of companies incorporated in the LQ 45 index on the Indonesia Stock Exchange for the period 2013-2017. The sampling technique using purposive sampling method and based on predetermined criteria has been obtained a sample of 18 companies incorporated in the LQ 45 index of a total population of 45 companies. The analytical tool used in this study is multiple linear regression assisted by the SPSS versi 20. The results of this study indicate that the current ratio variable, return on assets, total assets turnover have a significant negative effect on capital structure, while firm size does not affect the capital structure.
PENGARUH AUDIT TENURE, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY
The phenomenon of inaccuracy in the timing of the submission of audited financial statements to date has made important this research work. One of the reasons is Audit Delay which shows the length of time of audit completion. Audit Delay is influenced by various factors both internal and external. This study aims to determine and analyze the magnitude of the influence of Audit Tenure, Profitability, Leverage, and Company Size to Audit Delay. The research methodology used in this research is quantitative. The data used are secondary data obtained from www.idx.co.id. Population in this research is all manufacturing company of basic industry and chemical sector which listed on Indonesia Stock Exchange period 2013-2017, with sample of 31 company. Data analysis using Multiple Linear Regression with SPSS version 20 software. The results showed that Profitability, and Company Size have negative and significant influence to Audit Delay. Meanwhile, Audit Tenure and Leverage has no significant influence to Audit Delay.
PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BUDI LUHUR
This research aim to determined the effect of tax knowledge, taxpayer awareness, tax service quality and tax sanctions on taxpayer compliance. This study uses a survey method to obtain data by distributing questionnaires to individual taxpayers registered at the Tanah Abang Satu Tax Service Office (KPP). The sample total is 100 respondents using sample taking methods is convinience sampling. This test is done by using multiple linear regression test. The used analytical tool is Ibm spss version 20.0 software. Based on the results of the research it can be concluded that knowledge of taxation, awareness of taxpayers, taxation sanctions have a positive and significant effect on tax compliance, while tax service quality does not significantly influence taxpayer compliance.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, LIKUIDITAS DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS
This study aims to examine the effect of Capital Structure, Firm Size, Liquidity and Sales Growth on Profitability. The research methodology used in this study is quantitative. The data used is secondary data obtained from www.idx.co.id. The population in this study were all service companies in the infrastructure, utilities and transportation sectors listed on the Indonesia Stock Exchange for the period 2014-2017, with a sample of 13 companies. Data analysis for hypothesis testing using Multiple Linear Regression with the help of SPSS version 20 software. The results showed that the Capital Structure, Firm Size, Liquidity had a negative and significant effect on Profitability. Whereas, Sales Growth has no significant effect on Profitability.
Pengaruh Audit Tenure, Opini Audit, Debt To Equity Ratio dan Return On Assets terhadap Audit Delay
This study aims to determine the effect of independent audit tenure variables, audit opinion, Debt to Equity Ratio (DER) and Return On Assets (ROA) on the dependent variable Audit Delay on companies belonging to the Bakrie Group listed on the Indonesia Stock Exchange 2011-2017. The sample used was 6 (six) companies found in the company owned by the Bakrie Group listed on the IDX obtained through a purposive sampling method. The results of this analysis use multiple linear regression through the SPSS 19.0 program to carry out the f test and t test with the intention of knowing the influence of Audit Tenure, Audit Opinion, Debt To Equity Ratio (DER) and Return On Assets (ROA) either simultaneously or together and partial or each variable to Audit Delay. The results of the analysis concluded that together the Tenure Audit variables, Audit Opinion, Debt To Equity Ratio (DER) and Return On Assets (ROA) had a significant effect on Audit Delay and partially variable Audit Opinion and Return On Assets that had significant influence while the Tenure Audit and Debt To Equity Ratio are not.
PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN, REPUTASI KANTOR AKUNTAN PUBLIK (KAP), DAN KOMITE AUDIT TERHADAP OPINI AUDIT GOING CONCERN
A going concern is a statement to the entity with doubts in its efforts. A going concern audit opinion can be used consideration for user of financial statement in decision making. This study aims to analyze the effect of Prior Year Audit Opinion, Corporate Growth, Reputation of KAP, and Audit Committee on Going concern Audit Opinion. The population in this study are 30 companies from the Indonesia Stock Excehange (IDX) in 2011-2017 period. According to purposive sampling method in collecting data, got 18 company which made sample. Then the total data used is as many as 126 data. Data analysis method used in this research is logistic regression analysis. The results of this study proved that partially Reputation KAP and Audit Committee has no effect on Going concern Audit Opinion. Meanwhile, Prior Year Audit Opinion and Corporate Growth variables have a significant effect on Going concern Audit Opinion
PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY
The phenomenon of inaccuracy in the timing of the submission of audited financial statements that have so far made the necessary research. One of the reason is the Audit Delay which shows the length of time the completion of the audit. Audit Delay is influenced by various factors both internal and external. This study aims to examine the effect of Company Size, Solvency, Profitability and Company Age to Audit Delay. The research methodology used in this research is quantitative. The data used is secondary data obtained from www.idx.co.id. The population in this study are all sub-sector property and real estate companies listed on the Indonesia Stock Exchange period 2013–2017, with a sample of 30 companies. Data analysis for hypothesis testing using Multiple Linear Regression with SPSS version 20 software aid. The results showed that Company Size has no significant effect on Audit Delay. Nevertheless Solvability has a significant positive effect on Audit Delay, Profitability and Company Size have a negative effect on Audit Delay.
ANALISIS PENGARUH STRUKTUR ASET, UKURAN PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG
The company debt policy is a policy taken by management in order to obtain sources of funds from third parties to finance activities company operations. The purpose of this study was to analyze the effect of asset structure, firm size, liquidity and profitability on debt policy in consumer goods manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2017 period. The population used in this study was 46 companies, with a total sample of 24 companies and the method used was purposive sampling. The analysis technique used in this study is multiple linear regression analysis, using Product and Service Statistics (SPSS) version 20.0. The results of the study indicate that the asset structure variable has a significant positive effect on debt policy. While the variable liquidity has a significant negative effect on debt policy. Firm size variables and profitability variables have no significant effect on debt policy.
ANALISIS PENGARUH DEWAN KOMISARIS INDEPENDEN, DEWAN KOMISARIS, OPINI AUDIT, DAN KOMITE AUDIT TERHADAP AUDIT DELAY
This study aims to analyze the influence of the board of independent commissioners, board of commissioners, audit opinion, and audit committee on audit delay. The population in this study are mining companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample used in this study was selected by purposive sampling. Based on the sample criteria set out from 22 mining companies listed on the Indonesia Stock Exchange, 2 mining companies were eliminated that did not meet the established criteria so that the final process of only 20 mining companies met the qualifications. To test how the influence of independent variables on the dependent variable, multiple linear regression analysis techniques are used. The results showed that audit opinion had a significant effect on audit delay, while the independent board of commissioners, board size, and audit committee size did not significantly influence audit delay.
PENGARUH PERTUMBUHAN PENDAPATAN, UKURAN PERUSAHAAN, INVENTORY TURNOVER DAN KEBIJAKAN DIVIDEN TERHADAP PERTUMBUHAN LABA
This study aimed to examine the effect of income growth, firm size, inventory turnover and dividend policy against profit growth. The population in this study is the food and beverages subsector manufacturing listed in Indonesia Stock Exchange (IDX) period 2015-2017. The technique of determining the sample in this study using purposive sampling, with a sample size of 13 companies. The data in this study were analyzed using multiple linear regression analysis method and processed by using SPSS program version 20. The result of the test shows that firm size and inventory turnover has no significant effect on profit growth, while income growth and dividend policy has significant effect on profit growth.
PENGARUH WORKING CAPITAL TO TOTAL ASSET (WCTA), DEBT TO EQUITY RATIO (DER), TOTAL ASSET TURNOVER (TATO), DAN RETURN ON EQUITY (ROE) TERHADAP PERTUMBUHAN LABA
This research wants to examine the effects of Working Capital to Total Asset (WCTA), Debt To Equity Ratio (DER), Total Asset Turnover (TATO), and Return On Equity (ROE) to profit growth of manufacture company . The sampling technique used in this research is purposive sampling, with some criteria, those are: (a) the consumer goods manufacturing sector companies listed in Indonesia Stock Exchange (IDX); (b) the manufactur company has positif profit in five consecutive years; (c) the avaliable of financial statement as the research 2013-2017 period. The result of this research shows that the data has fulfill the classical asumption, such as: no multicolinearity, no autocorrelation, no heteroscedasticity and distributed normally. From the regression analysis, found that partially Debt To Equity Ratio (DER), and Return On Equity (ROE) variable, have a positive significant to profit growth of manufacture company, while Working Capital to Total Asset (WCTA) and Total Asset Turnover (TATO) doesn’t have influence to profit growth of manufacture company.
Pengaruh Good Corporate Governance, Pengungkapan Media, dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility
The purpose of this study was to determine the effect of good corporate governance, media disclosure and profitability on disclosure of corporate social responsibility (CSR). The sample of this study is the automotive sub-sector manufacturing companies and components listed on the Indonesia stock exchange in the period 2013-2017 with a total of 11 companies using purposive sampling. While the analytical method used is the classic assumption test and hypothesis testing and multiple linear regression analysis. The results of this study indicate that the Independent Board of Commissioners, Board of Commissioners Size Profitability (ROA) has a significant effect on CSR disclosure. Institutional Share Ownership and Media Disclosure have no significant effect on CSR disclosure.
PENGARUH RETURN ON ASSET, KOMISARIS INDEPENDEN, STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN JASA SEKTOR PROPERTI DAN REAL ESTATE DI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2017
The purpose of establishing a company is to increase shareholder prosperity which can be seen from the value of the company. Company value can be seen from the stock price where the higher the stock price, the higher the value of the company. This study aims to determine the effect of Return on Assets, Independent Commissioners, Capital Structure, and Company Size on firm value. This research was conducted on service companies in the property and real estate sector that were listed on the Indonesia Stock Exchange from 2016 to 2017. The number of samples taken was 41 companies. The sampling method in this study used purposive sampling and used multiple linear regression analysis techniques assisted by the SPSS program. The results of this study indicate that return on assets and capital structure have a positive effect on firm value, while independent commissioners and firm size have not effect on firm value.
PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE
Tax Avoidance is a way to avoid paying taxes made by taxpayers who are still in legal tax regulations. This study aims to examine the effect of leverage, institutional ownership, and firm size on tax avoidance in the automotive sub-sector manufacturing companies listed on the Stock Exchange in 2012-2017. The research sample consisted of 9 companies using purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of the analysis show that the leverage variable has a significant negative effect on tax avoidance, firm size has a significant positive effect on tax avoidance while institutional ownership does not have a significant effect on tax avoidance.
PENGARUH PERILAKU BELAJAR, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL dan MINAT BELAJAR TERHADAP PEMAHAMAN AKUNTANSI
Understanding Accounting is a person's ability to understand, understand what Accounting after Accounting is understood and remember. This study aims to understand what is meant by Learning, Emotional Intelligence, Spiritual Intelligence, and Learning Interest in Understanding Accounting. This study uses survey methods for students at Budi Luhur University, South Jakarta, majoring in Accounting who have passed semester 1 and 2. Data was collected using questionnaires. There are 75 questionnaires distributed and everything can be implemented. Data processing is done by using validity test, reliability test, classic assumption test and multiple regression test with the help of Statistical Product and Service Solution (SPSS) version 20.0 and Microsoft Excel 2003. The results of this study point to, Emotional Intelligence is not significant to Understanding of Accounting, Spiritual Intelligence not significant to Accounting Understanding, while Interest in Learning is significantly related to Understanding of Accounting.
Analisis Pengaruh Cash Ratio, Firm Size, Return On Asset, dan Debt to Equity Ratio terhadap Dividend Payout Ratio
Dividend policy is a decision to determine whether the profits obtained by the company will be distributed to shareholders as dividends or will be held as a source of investment funds in the future. This study aims to examine the effect of Cash Ratio, Firm Size, Return On Assets, and Debt to Equity Ratio on the Dividend Payout Ratio in public companies listed in the LQ-45 index on the Indonesia Stock Exchange for the period 2013-2017. The research sample consisted of 17 publics registered in the LQ-45 index on the Indonesia Stock Exchange for the period 2013-2017 using Purposive Sampling techniques. The analytical tool used in this study is multiple linear regression, classical assumption test, and correlation coefficients that are processed using SPSS version 20.0 for Windows. Based on the results of the study it is known that the Cash Ratio, Firm Size, and Return On Asset variables don’t have a significant effect on the Dividend Payout Ratio. While the Debt to Equity Ratio has a significant negative effect on the Dividend Payout Ratio.
ANALISIS PENGARUH LIKUIDITAS, PROFITABILITAS, STRUKTUR AKTIVA DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL
This study aims to analyze the effect of liquidity, profitability, asset structure and sales growth on capital structure in public companies that are incorporated in the LQ45 index with the research period of 2012 until to 2017. The financial ratios used in this study include liquidity, profitability, asset structure and sales growth which are used as independent variables and capital structure as the dependent variable. This research uses purposive sampling sampling method. Based on the existing criteria, there were 18 samples of LQ45 issuers and within 6 years of existing issuers. This study uses the method of Multiple Linear Regression Analysis which aims to test the hypothesis. Hypothesis test results indicate that the Liquidity ratio and asset structure have a significant negative effect on capital structure, while Profitability and sales growth have no significant effect on capital structure. Investors should review financial statements issued by each company and use financial ratios, especially liquidity and asset structure before investing.
Pengaruh Likuiditas, Risiko Bisnis, Ukuran Perusahaan dan Kebijakan Dividen Terhadap Struktur Modal (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2013-2017
This study aims to examine the effect of liquidity, business risk, company size, and dividend policy on the capital structure. The research sample consisted of 22 manufacturing companies, using the side pusposive sampling method. The analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that the liquidity variable has a significant negative effect on the capital structure, the size of the company has a significant positive effect on the capital structure. Nevertheless business risk variables and dividend policies have no significant effect on capital structure.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR AKTIVA, PROFITABILITAS, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL
The purpose of this study is to determine the effect of Company Size, Asset Structure, Profitability, and Liquidity on Capital Structure. The population in this study was the Agriculture Plantation Sub-sector company which was listed on the Indonesia Stock Exchange during the 2013-2017 Period, the sample used was Purposive Sampling technique and obtained a sample of 14 companies. The analysis in this study uses multiple linear regression methods with SPSS 20.0 software. The results of this study show that the variable structure of assets, profitability, and liquidity has a significant negative effect on capital structure and variable size of the company does not affect the capital structure
PENGARUH STRUKTUR MODAL, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN
Firm Value is one benchmark to assess how the management functions performed, if the stock of a company is high then the higher the level of acceptance of the owners of the company. This study aims to examine the effect of capital structure, managerial ownership, institutional ownership and tax avoidance on the value of companies in the manufacturing industry sector of consumer goods industry listed on the Indonesia Stock Exchange period 2013-2017. The sample of this research consisted of 18 manufacturing companies of konusmsi goods industry sector which listed in BEI period 2013-2017 by using sampling method of purposive sampling. The analysis technique used in this research is multiple linear regression analysis. The result of analysis shows that the variable of capital structure have a significant positive effect to firm value, and managerial ownership, institutional ownership, and tax avoidance does not influence to firm value.
PENGARUH PERUSAHAAN HOLDING, UKURAN PERUSAHAAN, REPUTASI KANTOR AKUNTAN PUBLIK, DAN SOLVABILITAS TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2017
Information can be useful if it is presented accurately and on time when needed by users of information reports. Information referred to is financial statements consisting of balance sheets, income statements, cash flow statements, changes in equity reports, and notes to financial statements. Audit Delay can affect the quality of information from the report because the length of the audit completion process indicates that information is not out of audit. This study aims to analyze Audit Delay factors. The data used secondary data with a population of 9 food and beverage manufacturing companies listed on the Indonesia Stock Exchange as many as 9 companies with the observation year 2014-2017. Sampling technique used was purposive sampling with multiple linear regression analysis methods. The results of this study indicate that Holding Companies, KAP Reputation and Solvability do not affect audit delay, while Company Size has a negative effect on audit delay.
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, PERTUMBUHAN PENJUALAN DAN PERTUMBUHAN AKTIVA TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING
Capital Structure is a comparison between long-term debt and own capital in the company. Capital structure describes the source of corporate funding. In making corporate funding decisions need to be done optimally and selectively, so that the risk taken is not too large by looking for the factors that influence it. In this study the capital structure is proxied using the Debt Equity Ratio (DER). The purpose of this study is to find out empirically the effect of Firm Size, Liquidity, Sales Growth and Asset growth on the capital structure and use intervening variables namely profitability. This research was conducted in the Services Companies Subsector of Retail Trade Listed on the Indonesia Stock Exchange Period 2011-2017. Sample selection was done by purposive sampling, the number of samples used was 13 companies from a population of 25 companies. The data analysis technique in this study is multiple linear regression analysis and path analysis through the SPSS version 22.0 program. The results of this study show partially the results that, 1) firm size and liquidity have a significant positive effect on profitability, 2) sales growth and asset growth have no significant effect on profitability, 3) firm size, liquidity, and profitability have a significant negative effect on capital structure , 4) sales growth and asset growth have no significant effect on capital structure, 5) profitability cannot mediate the effect of firm size on capital structure, 6) profitability can mediate the effect of liquidity on capital structure.
PENGARUH UKURAN KAP, PROFITABILITAS, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY
This study aims to determine the Effect of KAP Size on Audit Delay, Effect of Profitability on Audit Delay, Effect of Solvability on Audit Delay, Effect of Audit Opinion on Audit Delay on Mining Sector Companies Registered on the Indonesia Stock Exchange in 2014-2016. This type of research is a comparative causal study with a quantitative approach. Samples were taken using purposive sampling technique. The sample amounted to 35 companies from 41 mining sector companies listed on the Indonesia Stock Exchange in 2014-2016, so the research data analyzed in three reporting periods amounted to 105. The data analysis technique used was descriptive statistics, multiple linear regression analysis, classical assumption tests, Correlation coefficient test, test coefficient of determination, feasibility test model (F test), and t-test (partial test). The results of this study indicate that, KAP Size has no effect on Audit Delay while Profitability has a negative effect on Audit Delay For Solvability a positive effect on Audit Delay and Audit Opinion has a negative effect on Audit Delay.
PENGARUH QUICK RATIO, DEBT TO TOTAL ASSET, TOTAL ASSET TURNOVER, DAN SALES GROWTH TERHADAP PERTUMBUHAN LABA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BUDI LUHUR
Profit growth can be used as information by various parties such as investors or creditors. This research aims to analyze the effect of quick ratio, debt to total assets, total assets turnover, and sales growth to profit growth. The population in this research is manufacturing company food and beverage sub-sector that listed on the Indonesia Stock Exchange (IDX) in 2013-2017 period. The sample were selected using purposive sampling method based on predetermined criteria.. This research use 13 companies as the research samples. The analysis technique for this research is multiple liniear regression analysis.
PENGARUH PROFITABILITAS, KEPUTUSAN INVESTASI, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL INTERVENING
This study aims to analyze the effect of variable profitability, investment decisions, firm size and company growth on the value of the company with dividend policy as an intervening variable. The data used is the publication of financial statements of property companies listed on the Indonesia Stock Exchange for the period 2013 - 2017. The researcher used a purposive sampling technique and a sample of 15 (fifteen) companies selected on the Indonesia Stock Exchange. To answer the research problem, data were analyzed using multiple regression analysis and path analysis. The results of this study indicate that: 1) profitability does not affect the company's dividend policy, 2) investment decisions affect the company's dividend policy positively, 3) the size of the company does not affect the company's dividend policy, 4) the growth of company t does not affect dividend policy , 5) profitability directly has a positive influence on company value, 6) investment decisions directly have a positive influence on company value, 7) company size directly does not have a positive influence on firm value, 8) company growth directly affects the value of the company , 9) dividend policy directly does not affect the value of the company, 10) The existence of Direct Influence of Profitability, and Company Growth on Corporate Values and Investment Decisions directly influence the value of the company with dividend policy as an intervening variable.
PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, SOLVABILITAS DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG
Audit report lag is the time span of audit settlements from company’s closing date to the date that is listed in the audit report.Bapepam requires each of go public companies to publish its annual report no later than months after the fiscal years ends. The aim of this study was to determine the effect of company’s age,size company of company,solvency and the reputation of the auditors to audit report lag in manufacturing companies sub sector otomotive on the Indonesia Stock Exchange during the periode of 2013-2017. As many as 13 sample were obtained through purposive sampling technique. The data analysis technique used was MRA. The results suggested that the company size gave positive and significant effect to the audit report lag,while company age,solvency and auditor’s reputation didn’t affect the auditor’s audit report lag.
Pengaruh Current Ratio, Debt to Equity Ratio, Inventory Turnover, dan Total Asset Turnover terhadap Pertumbuhan Laba
This research aims to know and test the influence of Current Ratio, Debt to Equity Ratio, Inventory Turnover and Total Assets Turnover against on profit growth at the Property and Real Estate companies listed on the Indonesia stock exchange period of 2013-2017. The population of this research includes 48 companies, selected through the criteria sampling by using the method of purposive sampling. This study uses secondary data has passed assumption test and compatible with the criteria set out namely by as many as 39 companies. The used of analysis method is linear multiple regression analysis and proceeded by SPSS version 20 program. Results of research partially represent that the current ratio, debt to equity ratio, inventory turnover partially do not affect to profit growth, meanwhile the total asset turnover affects to the profit growth. Research results simultaneously represent that current ratio, debt to equity ratio, inventory turnover and total assets turnover simultaneously or together affect to profit growth.
PENGARUH PROFITABILITAS, TINGKAT PERTUMBUHAN PERUSAHAAN, RISIKO BISNIS DAN PAJAK TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017
Optimal capital structure of a company is a combination of debt and equity that maximizes the company’s stock price. At any given moment, the management company establishes a targeted capital structure, which may be an optimal structure. Although the trget may be changed from time to time.This study aimed to examine the effect of profitability, growth rate of companies, business risks and taxes to capital structure on the empirical study on property and real estate sub sector service companies listed in Indonesia Stock Exchange period 2013-2017. The sample of this study consists of 31 sector listed in Indonesia Stok Exchange period 2013-2017. Periode using a sampling method of purposive sampling. The analysis technique used in this research is multiple linear regression analysis. The result of analysis show that business risks and taxes have effect to capital structure while profitability and growth rate of companies do not influence capital structure.
PENGARUH RISIKO BISNIS, PROFITABILITAS, UKURAN PERUSAHAAN, STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING
This research study has purpose to obtain empirical evidence about influence of Business Risk, Profitability, Company Size, Capital Structure to Firm Value, with Debt Policy as Intervening Variable. There are six variables were used in this research, namely Business Risk, Profitability, Company Size and Capital Structure as Independent Variable. Meanwhile. The Dependent Variable is Firm Value and Debt Policy as Intervening Variable. Data was used in this research obtained from financial statement of Property and Real Estate Service Companies, whose listed at the Indonesia Stock Exchange in 2013 until 2017 period. Sampel in this research obtained by using Purposive Sampling Method and number of sample are 29 companies. This research used Multiple Linier Regression Analysis Method and program Statistical Product and Service Solutions (SPSS) v.24.0, that showed some of following result : 1) Business Risk has influence to Debt Policy and it has influence to Firm Value. 2) Profitability has influence to Debt Policy and it has no influence significantly to Firm Value. 3) Company Size has no influence both to Debt Policy and Firm Value. 4) Capital Structure has influence to Debt Policy and it has influence to Firm Value. Based on examination of Path Analysis Method, it showed that Debt Policy unable to mediate influence of Business Risk and Capital Structure to Firm Value. On the other hand, Debt Policy as Intervening Variable able to mediate influence of Profitability to Firm Value to each of Property and Real Estate Service Companies at the Indonesia Stock Exchange in 2013 until 2017 period. This research study has purpose to obtain empirical evidence about influence of Business Risk, Profitability, Company Size, Capital Structure to Firm Value, with Debt Policy as Intervening Variable. There are six variables were used in this research, namely Business Risk, Profitability, Company Size and Capital Structure as Independent Variable. Meanwhile. The Dependent Variable is Firm Value and Debt Policy as Intervening Variable. Data was used in this research obtained from financial statement of Property and Real Estate Service Companies, whose listed at the Indonesia Stock Exchange in 2013 until 2017 period. Sampel in this research obtained by using Purposive Sampling Method and number of sample are 29 companies. This research used Multiple Linier Regression Analysis Method and program Statistical Product and Service Solutions (SPSS) v.24.0, that showed some of following result : 1) Business Risk has influence to Debt Policy and it has influence to Firm Value. 2) Profitability has influence to Debt Policy and it has no influence significantly to Firm Value. 3) Company Size has no influence both to Debt Policy and Firm Value. 4) Capital Structure has influence to Debt Policy and it has influence to Firm Value. Based on examination of Path Analysis Method, it showed that Debt Policy unable to mediate influence of Business Risk and Capital Structure to Firm Value. On the other hand, Debt Policy as Intervening Variable able to mediate influence of Profitability to Firm Value to each of Property and Real Estate Service Companies at the Indonesia Stock Exchange in 2013 until 2017 period.
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, LABA RUGI OPERASI, DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY
One of the obstacles in presenting timely financial reports is the need for financial statements to be audited by public accountants. With the aim that the auditor can provide opinions about fairness in financial statements. That is to say with standard reporting. The purpose of this study was to determine the effect of profitability, solvency, company size, profitability and the reputation of the auditor on the 2014-2017 Delay Audit. This study used a sample of 9 companies with a total of 36 samples. The technique used is purposive sampling. The analytical tool used is multiple linear regression. The results of this study indicate that solvency, company size, operating income and auditor reputation have no effect on audit delay. While Profitability has a negative effect on audit delay.
PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, LIKUIDITAS DAN UKURAN DEWAN KOMISARIS TERHADAP STRUKTUR MODAL
The purpose of this study was to determine the effect Assets Structure, Profitability, Liquidity and Board of Commissioners to Capital Structure either partially (individually) or simultane usly (together). This study uses secondary data, the population in this study is a sub-sector food and beverage companies listed in the Indonesia Stock Exchange by 18 companies. Samples were used by 9 companies, beside the technique used was purposive sampling. The analytical tool used is multiple linear regression. These results indicate that partially there is no significant influence of Asset Structure and Board of Commissioners to Capital Structure. While partially there is significant influence between Profitability and Liquidity to Capital Structure. While Simultaneously four variabel independent significant influence to Capital Structure.
PENGARUH PROFESSIONAL SKEPTICISM, PENGALAMAN AUDITOR, WHISTLEBLOWING, DAN RED FLAGS TERHADAP KEMAMPUAN PENDETEKSIAN KECURANGAN ( FRAUD ) OLEH AUDITOR
This study aims to determine the effect of professional skepticism, auditor experience, whistleblowing and red flags on the ability to detect fraud by the auditor. The population in this study is the auditor who works at the Public Accounting Office (KAP) in the South Jakarta area. The sampling technique uses convenience sampling. This research data was obtained from a questionnaire that had been previously shared with the auditors working at the Public Accounting Firm (KAP) in the South Jakarta area. The type of data used is primary data. The method of data collection is a survey, using a questionnaire. The analysis tool uses multiple linear regression. The results showed that the experience of auditors, whistleblowing and red flags did not significantly influence the ability of fraud detection by auditors, whereas professional skepticism had a significant effect on the ability to detect fraud by auditors. The value of the determination coefficient obtained is 0.236, which means that the independent variables used in this research model are able to explain 23.6% variation in the dependent variable and the remaining 76.4% is explained by other variables outside of this study.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, WORKING CAPITAL TURNOVER, UKURAN PERUSAHAAN DAN PERTUMBUHAN ASET TERHADAP PROFITABILITAS
Return on assets (ROA) is the ratio between after-tax profit and total assets. As company's profit going high, the ROA will be going higher. This study aims to examine the effect of the current ratio, debt to equity ratio, working capital turnover, company size and asset growth on profitability. This study used secondary data from www.idx.co.id. The sample technique used in the study was purposive sampling. There were 11 companies used during the study. The analysis technique used in this study is multiple linear regression analysis using SPSS 21. Data samples were tested using classic assumption tests such as normality test, multicollinearity, autocorrelation, and heteroscedasticity test. Hypothesis testing is done using the T and R² test. Based on the results of the study, it is known partially that Current Ratio, Debt to Equity Ratio and Asset Growth have a significant effect on profitability, while the Working Capital Turnover and Firm Size do not have a significant effect on profitability
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, SOLVABILITAS DAN KUALITAS AUDITOR TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN
This research aimed to examine the influence of profitability, firm size, solvency, and auditor quality on timeliness of reporting finance. The population in this research was use secondary data from the financial statments of companies sub sector property and real estate 2014-2017 that listed on the Indonesia Stock Exchange (BEI) as many as 52 companies sample. Based on purposive sampling method in data collection, obtained 41 companies sample. Data analysis used in the research is logistic regression analysis by using program of IBM SPSS Statistic version 20. The result of this research showed that profitability has an effect on the timeliness of financial reporting. The result also showed that firm size, solvency, and auditor quality have not effect on the timeliness of financial reporting.
PENGARUH KUALITAS AUDIT, AUDIT REPORT LAG, SPESIALISASI INDUSTRI AUDITOR DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN
The purpose of this research is to find out the audit quality, audit report lag, industry specialization auditors and audit committees that affect the Integrity of Financial Statements. The population in this study were 43 financial companies listed on the Indonesia Stock Exchange for the period 2013-2017. From this population a sample of 20 companies was obtained using Purposive Sampling techniques. The analytical tool used in this study is multiple linear regression, classical assumption test and correlation coefficient which is processed using the SPSS version 22.0 for Windows research application. Based on the results of the study, it is known that the Quality Audit variable, Audit Report Lag and Industrial Specialization Auditor each have an influence on the Integrity of Financial Statements. Whereas the results of the Audit Committee variables are known to have no effect on the Integrity of Financial Statements.