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Analisis Faktor-Faktor yang Mempengaruhi Auditor Switching pada Perusahaan yang Tercatat di Bursa Efek Indonesia Tahun 2010-2015 Aminah AMINAH; Alfiani Werdhaningtyas; Rosmiati Tarmizi
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2017): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i1.824

The purpose of this research is to find empirical proof on the factors that influence the auditor switching in Indonesia. These factors are audit opinion, management turnover, KAP size, client’s size, and audit tenure. This topic was chosen because there are several companies in Indonesia to do Voluntary Auditor Switching and not in accordance with government regulations. Population in this research are all manufacture companies listed in Indonesia Stock Exchange (BEI) during 2010-2015. Data collecting method which used in this research is purposive sampling. A total 65 manufacturing company are used as sample firms. Hypothesis in this research are tested by logistic regression analysis with SPSS 22 software. Based on the results, variables that influence auditor switching are management turnover (CEO) and KAP Size (KAP). Audit opinion (OPINI), client’s size (LNTA) and Audit Tenure (TENURE) have no effect to Auditor Switching.

Pengaruh Pertumbuhan Penjualan dan Perputaran Total Asset Terhadap Profitabilitas Rosmiati Tarmizi; Regina Kurniawati
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2017): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i2.943

This study is to identify the infuence of growth sales and total asset turnover on profitability in the otomotif and componen companies listed in Indonesia Stock Exchange period 2013-2015. The first hypothesis is growth sales positive influence on profitability and the second hypothesis is the total asset turnover that give positive influence on profitability. The sampel in this study is otomotif and componen companies listed in Indonesia Stock Exchange period 2013-2015 as 10 as much company. Analyze technique used in this study is multiple linier regression analyze. Hypothesis test is using t-test, and coefficient of determination. The classic assumption which consist of normality test, multicolinearity test, autocorrelation test and heteroskedasticity test had done in this study.The results showed that growth sales had positive and not significant influence on profitability and total asset turnover has positive in significant influence on profitabilitas in the otomotif dan componen companies listed on the Stock Exchange period 2013-2015.

Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Free Cash Flow dan Profitabilitas Terhadap Kebijakan Dividen pada Perusahaan Manufaktur Go Public yang Terdaftar Di BEI (Periode 2010 – 2013) Rosmiati Tarmizi; Tia Agnes
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2016): MARET
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v7i1.633

This study aims to identify the effect of managerial ownership , institutional ownership , free cash flow , and profitability on the dividend policy in the manufacturing companies go public listed on the Indonesia Stock Exchange 2010-2013 . The hypothesis was first put forward in a negative effect of managerial ownership on the dividend policy , the second hypothesis is the positive effect of institutional ownership on the dividend policy , the third hypothesis is the positive effect of free cash flow on the dividend policy , the fourth hypothesis is the positive effect of profitability on the dividend policy . Measurement of the dividend policy is based on the dividend payout ratio is seen in the company's annual financial statements . The sample in this study is that the manufacturing companies go public listed on the Indonesia Stock Exchange 2010-2013 . Sampling using purposive sampling in order to obtain a total sample of 14 manufacturing companies go public that meet the criteria of the study sample set. Managerial ownership is measured by dividing the number of shares owned by management with a total number of outstanding shares , institutional ownership is measured by dividing the number of shares owned by institutions with a total number of outstanding shares , free cash flow is measured by dividing free cash flow with total assets , profitability is measured by Return on Assets ( ROA ) . The technique of data analysis done with the classical assumption , hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows . The results showed that in partial institutional ownership , free cash flow , profitability has positive influence on the dividend policy in the manufacturing companies go public listed on the Indonesia Stock Exchange , while the variable managerial ownership negatively affects the dividend policy in the manufacturing companies go public listed on the Indonesia Stock Exchange.

PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP RETURN SAHAM ROSMIATI TARMIZI; HERRY GOENAWAN SOEDARSA; INDRAYENTI INDRAYENTI; DEASY ANDRIANTO
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2018): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i1.996

This study aims to determine the influence of liquidity ratio and profitability on stock return in the food and beverage companies that listed in Bursa efek Indonesia period 2014-2016. The type of this research is explanatory research with quantitative approach.Population in this research is food and beverages companies listed in Indonesia stock Exchange .Samples were collected by purposive sampling method amounted to 14 companies. The method of analysis used is multiple linear regression analysis method by using SPSS software version 18.The results of this study showed that current ratio and net profit margin negative effect on stock returns, while the quick ratio and return on equity has a positive effect on stock return.Keyword : Current Ratio (CR), Quick Ratio (QR), Net Profit Margin (NPM), Return On Equity (ROE), dan Return Saham.

Analisis Du Pont System dalam Mengukur Kinerja Keuangan Perusahaan (Studi Kasus pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014) Rosmiati Tarmizi; Merlinda Marlim
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2016): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v7i2.756

The purpose of this study is for analyzing the financial performance use the analysis Du Pont System in Telecommunication Company listed on the Indonesia Stock Exchange. Du Pont Systemanalysis is an analysis provides information on the factors that led to the rise and fall the company financial performance shows the relationship between Net Profit Margin, Total Assets Turnover and Return on Investment to determine the Return on Equity of the company. This research uses descriptive research. The data used is secondary data. Data collection methods used in this research is the method of documentation or literature study. The analysis technique used is descriptive qualitative analysis. Based on the results of this study concluded that financial performance of the Telecommunication Company listed on the Indonesia Stock Exchange 2012-2014 period is that the financial performance is generally not good because as the value of Return on Investment and Return on Equity is negative and even below the industry standard, except PT. Telekomunikasi Indonesia, Tbk financial performance is quite good for the value of Return on Investment and Return on Equity positive, although below the industry standard. Therefore, the company must improve the performance of the company, in order to achieve the company's financial performance above industry standards.

Efektivitas 20 Tahun Implementasi Pemekaran Daerah Di Indonesia Aminah Aminah; Lindrianasari Lindrianasari; Einde Evana; Rosmiati Tarmizi; Khairudin Khairudin
Asian Journal of Innovation and Entrepreneurship Volume 04, Issue 03, September 2019
Publisher : UII

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Penelitian ini bertujuan untuk memberikan bukti empiris tentang pelaksanaan otonomi daerah di Indonesia yang telah dimulai sejak diberlakukannya undang-Undang No. 22 tahun 1999 tentang Pemerintahan Daerah. Secara khusus, penelitian ini ingin menilai kesejahteraan masyarakat di daerah pemekaran, baik di daerah baru dan daerah asal. Populasi dan sampel yang digunakan dalam penelitian ini adalah semua daerah yang mengalami pemekaran. Selama periode 2004-2017, ada sekitar 150 daerah yang telah diperluas dan menjadi sampel penelitian. Penelitian ini berhasil menemukan bukti empiris bahwa sebagian besar pembentukan daerah baru di Indonesia belum didasarkan pada aspek kesejahteraan; implementasi pemekaran daerah di Indonesia selama hampir 20 tahun belum dapat mempercepat terwujudnya kesejahteraan masyarakat, belum dapat memberikan dampak positif bagi daerah asal serta tidak semua keputusan pemerintah untuk melakukan pemekaran daerah di Indonesia merupakan keputusan yang tepat. Hal ini dikarenakan 94% tingkat kesejahteraan daerah pemekaran di Indonesia tergolong “sedang dan rendah”. Rekomendasi dari hasil temuan ini adalah agar semua pihak (pemerintah pusat dan pemerintah daerah serta para stakeholder) lebih mengutamakan kepentingan dan kesejahteraan masyarakat dibandingkan dengan kepentingan kelompok ataupun perorangan.

Kinerja Keuangan Dan Kesejahteraan Masyarakat Pemerintah Daerah di Indonesia Khairudin Khairudin; Rosmiati Tarmizi; Indrayenti Indrayenti; Aminah Aminah
Asian Journal of Innovation and Entrepreneurship Volume 04, Issue 03, September 2019
Publisher : UII

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Penelitian ini bertujuan untuk memotret kinerja keuangan dan kesejahteran masyarakat pada pemerintah daerah di Indonesia serta membuktikan secara empiris pengaruh kinerja keuangan terhadap kesejahteraan masyarakat. Penelitian ini dilakukan terhadap pemerintah kabupaten/kota di Indonesia, dimana kinerja keuangan diukur dengan rasio kemandirian keuangan daerah, rasio efektivitas keuangan daerah, rasio efisiensi keuangan daerah dan rasio pertumbuhan keuangan daerah sedangkan kesejahteraan masyarakat diukur dengan Indeks Pembangunan Manusia (IPM). Pengujian dilakukan dengan menggunakan pengujian hipotesis. Hasil penelitian berdasarkan periode pengamatan menemukan bukti bahwa (1) kinerja keuangan dan kesejahteran masyarakat pada pemerintah daerah di Indonesia belum begitu baik; (2) kemandirian keuangan daerah berpengaruh positif dan signifikan terhadap kesejahteraan masyarakat; (3) efektivitas keuangan daerah berpengaruh positif dan tidak signifikan terhadap kesejahteraan masyarakat; (4) efisiensi keuangan daerah berpengaruh positif dan signifikan terhadap kesejahteraan masyarakat dan (5) pertumbuhan keuangan daerah berpengaruh negatif dan signifikan terhadap kesejahteraan masyarakat. Penelitian ini telah mengkonfirmasi stakeholder theory, dimana sebagai sebuah organisasi pemerintah daerah telah memberi manfaat kepada para stakeholder diantaranya adalah berupa kesejahteraan bagi masyarakat meskipun belum sesuai dengan harapan.

Pengaruh Financial Distress, Opini Audit, Dan Ukuran KAP Terhadap Auditor Switching Fio Prananda Holdi; Rosmiati Tarmizi
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1204

The independence of an auditor is one of the main things for auditors, in order to maintain the level of auditor independence, the government issues regulations related to auditor rotation. This study plans to examine the impact of financial distress, audit opinion, and KAP size on auditor switching at consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) for the 2016 – 2020 period. The independent variables used are financial distress, audit opinion, and KAP size. and the dependent variable, namely auditor switching. The population in this study are consumer goods industrial companies as many as 37 companies. The examination technique used is logistic regression analysis using SPSS version 25 software. The results of this study are that financial difficulties do not have a significant impact on auditor turnover, while audit opinion and KAP size have a significant positive impact on auditor changes.

Pengaruh Likuiditas, Leverage, Aktivitas dan Pertumbuhan Penjualan Terhadap Profitabilitas Vania Vania; Rosmiati Tarmizi
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1327

This study aims to analyze and obtain empirical evidence about the effect of from liquidity, leverage, activity, sales growth to profitability, (study of in automotive companies listed on the Indonesia stock exchange in 2018-2020). Research has 4 independent/independent variables were tested, namely: current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), sales growth, as well as 1 dependent/tested variable tested, namely : return on assets (ROA). The research population, namely: all automotive companies, so that There are 14 companies registered at idx.co.id. Sampling method used namely: purposive sampling can obtain 13 sample companies. Data analysis technique: multiple linear regression using SPSSver.17 application. This research has the following results: the following, liquidity and activity have a significant positive effect, sales growth the positive effect is not significant, while for leverage the negative effect is not significant impact on profitability, in automotive companies listed on the Indonesian stock exchange period 2018-2020.

Pengaruh Kompetensi SDM, Pemanfaatan Teknologi Informasi, dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Pemda Tanggamus) Nabila Aurelia; Rosmiati Tarmizi
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i2.1236

The purpose of this study is to investigate the impact of human resource competencies, use of information technology, and internal control systems on the quality of financial reporting in Tangamus District Municipality. The study uses a quantitative approach and applies a targeted sampling technique to her 35 respondents who are employees or financial managers in the accounting department. Data analysis was performed using the multiple linear regression method. The study results show that the use of human resource competencies, information technology and internal control systems have a positive and significant impact on the quality of financial reporting in Tangams District Municipality.

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