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Journal : REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN

FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Zahara Fatimah; Ni Made Artini
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 1 (2021): REMITTANCE JUNI 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no1.76

Abstract

This research aims to know empirical evidence as for factors influencing timeliness of financial reporting or the manufacture firm listed in Indonesia Stock Exchange. The factors to be análysised in this research namely debt to equity ratio, profitability (ROA), ownership structure, quality of auditor (KAP), and auditor change. Sample of this research is 375 manufacture firms listed in Indonesia Stock Exchange period 2008-2012 that selected by using purposive sampling method. Technique of anáyisis for examining the hipótesis was logistic regresión at level significance 5%. Result of this research identify that profitability (ROA) and ownership structure significantly affect timeliness of financial reporting of the firm, whereas debt to equity ratio, quality of auditor (KAP), and auditor change not have an affect to timeliness of financial reporting of the firm listed in Indonesia Stock Exchange.
PENGARUH FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR KHUSUSNYA PULP & PAPER YANG TERDAFTAR DI BURSA EFEK Rita Rita; Zahara Fatimah
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 1 (2021): REMITTANCE JUNI 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no1.77

Abstract

In predicting stock prices there are basic approaches namely fundamental analysis and technical analysis, this analysis determines the company’s financial performance using ratios. Some types of ratio analysis that can be used include Return On Assets (ROA), Debt to Equity Ratio (DER), Return On Equity (ROE), and Book Value per Share (BVS). This research uses explanatory research methodology. Sample of research used companies listed on the Indonesian Stock exchange particularly Pulp & Paper. Based on the result of Correlation and Regression obtained, it can be seen that all the variable ROA, ROE, DER, and BVS are affected the stock price but the significant is variable BVS
ANALISIS PENERIMAAN PAJAK RETRIBUSI TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA BATAM 2015-2019 Zahara Fatimah
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 01 (2020): Remittance Juni 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of research is to know and analysis the influence of retrubution taxes and retribution fact fund to local revenue in batam city. Sample is used are the region’s in come official period 2015-2019.The sampling technique in this study using saturated sampling technique.Methods data analysis in this research is quantitative methods the result of research to shows that local taxes is significant effect to local revenue is caused significant value for 0,000 < 0,05, local retribution is significant effect to local revenue with significant value 0,000 < 0,05, while the local taxes and local retribution fund together are significant effect to local revenue with significant effect 0,000 < 0,05. R square value to shows the variable of local taxes and local retribution fund can to explain variable variance of local revenue for 99,6% while the remaining is 0,4% is effected by the other variable is not researched