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All Journal Jurnal Akuntansi Indonesia Akuntansi: Jurnal Riset Ilmu Akuntansi
Mohammad Zulman Hakim
Universitas Muhammadiyah Tangerang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor Keuangan dan Return on Asset melalui Debt Equity Ratio Dirvi Surya Abbas; Arry Eksandy; Mohammad Zulman Hakim
Jurnal Akuntansi Indonesia Vol 9, No 2 (2020): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.9.2.106-130

Abstract

The purpose of this study is to determine the effect of the Current Ratio, Debt Turnover Ratio, Inventory Turnover Ratio, Total Asset Turnover Ratio and Debt to Equity Ratio to the Ratio of Return on Assets. The sample used was 12 automotive sub-sector companies and components that met the criteria for the distribution of 2011-2018. The method of collecting data using purposive sampling method. Data is obtained from annual reports that are listed on the Indonesia Stock Exchange. The analytical tool used in this study uses multiple linear regression analysis. The results of this study indicate that the Current Ratio and Total Asset Turnover Ratio have a significant positive effect on the ratio of return on assets. Variable Accounts Receivable Ratio and Debt to Equity Ratios have a significant negative effect on the ratio of return on assets. Based on path analysis and the Sobel Test, it can be concluded that the debt to equity ratio only mediates the effect of the Current Ratio to the Ratio of return on assets.
PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT Muhamad Rafly Herdiansyah; Dirvi Surya Abbas; Imam Hidayat; Mohammad Zulman Hakim
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.116

Abstract

This research was conducted to test the effect of variables of Company Size, Fee Audit, AuditTenure, and Rotation audit on Audit Quality. The sample in this study amounted to 59 primaryconsumer sector companies listed on the Indonesia Stock Exchange for the period 2018-2020which were selected based on purposive sampling methods and also referred to the selectedcriteria. The sample data was obtained by 59 companies with a total sample of 177. The qualityof audits in the study was measured using a proxy of the size of a public accounting firm. Theanalysis technique used is logistic regression with a significance rate of 5%. The results showedthat (1) The Size of the Company had a significant positive effect on audit quality (2) Fee Audithad a significant effect on audit quality (3) audit tenure had no significant effect Positive toAudit Quality (4) Audit Rotation has no effect on Audit Quality.
Co-Authors Abbas, Dirvi Surya Imam Hidayat Muhamad Rafly Herdiansyah