Ruhiyat, Endang
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PENGARUH OPINI AUDIT TERHADAP HARGA SAHAM DENGAN UKURAN KANTOR AKUNTAN PUBLIK SEBAGAI VARIABEL PEMODERASI Nugrahani, Sulih; Ruhiyat, Endang
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 5, No 1 (2018)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.418 KB) | DOI: 10.30656/jak.v5i1.505

Abstract

The purpose of this research is to prove empirically the influence of audit opinions on stock prices. In addition, this research also examined the moderation role of the size of the Public Accounting Firm on the relationship of audit opinion with stock prices. This research uses profitability and liquidity control variables. Companies studied are manufacturing companies listed on the Indonesia Stock Exchange 2012-2015.Sampling method used is purposive sampling method and obtained 63 companies that become the object of research. The data used are financial reports and independent auditor's reports published through www.idx.co.id and the list of stock prices through www.sahamok.com. The research hypothesis was tested using multiple linear regression analysis technique with moderated regression analysis (MRA).Based on the test results show that the audit opinion does not significantly affect the stock price. This study also shows that the size of Public Accounting Firm has no moderating on the relationship of audit opinion with stock price.
THE ANALYSIS OF AGRICULTURE LEADING SECTOR AGAINST ECONOMIC GROWTH IN BOGOR REGENCY OF WEST JAVA PROVINCE Ruhiyat, Endang; Rusdi, Rusdi; Rima Prasetya, Eka
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 2 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.895 KB)

Abstract

This study pupose to analysis the leading sectors of agriculture in Bogor Regency, Analyzing the specialization of agricultural growth in Bogor Regency, Analyzing Growth of Superior Sectors in Bogor Regency. Method of analysis using Location Quotient, Regional Specialization and Shift Share. The results of this study indicate that agriculture superior sector in Bogor Regency is food crops subsector, plantation crops, livestock and its products, forestry, fishery. While the Growth Specialization of Agriculture Sector shows that there is no Specialization of Growth of Agricultural Sector in Bogor Regency to West Java Province. Then based on the Shift Share results show There is an economic sector in Bogor regency grew faster than the average provincial growth of the Sub Sector of food crops that is 2,162,177,188, then Livestock subsector and the results that have the second highest value of 1,236,933,539, and most The sector in Bogor Regency is relatively developed, the name of agriculture sub-sector is relatively less developed, only the fishery sub-sector has a rapid development of 179,655,562 for the agricultural sector, Bogor Regency has a less good competitiveness, especially the plantation sub-sector is very strong In regional share
THE ANALYSIS OF AGRICULTURE LEADING SECTOR AGAINST ECONOMIC GROWTH IN BOGOR REGENCY OF WEST JAVA PROVINCE Ruhiyat, Endang; Rusdi, Rusdi; Rima Prasetya, Eka
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 1 No. 2 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v1i2.137

Abstract

This study pupose to analysis the leading sectors of agriculture in Bogor Regency, Analyzing the specialization of agricultural growth in Bogor Regency, Analyzing Growth of Superior Sectors in Bogor Regency. Method of analysis using Location Quotient, Regional Specialization and Shift Share. The results of this study indicate that agriculture superior sector in Bogor Regency is food crops subsector, plantation crops, livestock and its products, forestry, fishery. While the Growth Specialization of Agriculture Sector shows that there is no Specialization of Growth of Agricultural Sector in Bogor Regency to West Java Province. Then based on the Shift Share results show There is an economic sector in Bogor regency grew faster than the average provincial growth of the Sub Sector of food crops that is 2,162,177,188, then Livestock subsector and the results that have the second highest value of 1,236,933,539, and most The sector in Bogor Regency is relatively developed, the name of agriculture sub-sector is relatively less developed, only the fishery sub-sector has a rapid development of 179,655,562 for the agricultural sector, Bogor Regency has a less good competitiveness, especially the plantation sub-sector is very strong In regional share