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FACTORS AFFECTING AUDIT DELAY IN BASIC AND CHEMICAL INDUSTRIES Isieny Wendy; Vonni Rizal; Hantono Hantono
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.65 KB) | DOI: 10.20473/baki.v4i1.11816

Abstract

This study aims to examine and analyze the effect of public account firm, complexity of company operations, and total assets to audit delay at basic and chemical industry listed on the Stock Exchange period 2012-2016. The research method used in this research using quantitative approach method, research type is descriptive quantitative which is explanatory research. The population of research is 65 financial report of mining company, with technique of taking purposive sampling hence obtained sample of research as many as 22 financial report of mining company period 2012-2016. Data analysis method in this research is logistic regression analysis. The results of this study show simultaneously public account firm, complexity of company operations, and total assets haven’t a significant effect on the audit delay on basic and chemical industry listed on the Stock Exchange period 2012-2016, with a significant value of 0.020 < 0.05. Partially public account firm, complexity of company operations, and total assets have no effect to audit delay on Mining companies listed in BEI period 2011-2015 with significant value < 0,05. The result of Nagelkerke's R Square value in this research is 0.31 which can be stated that variability of the dependent variable (audit delay) which can be explained by variability of independent variable (public account firm, complexity of company operations, and total assets) 31 % while the rest equal to 69 % is explained by other independent variables.
Pengaruh Financial Distress, Opini Auditor Dan Pergantian Manajemen Terhadap Auditor Switching Pada Perusahaan Industri Dasar Dan Kimia Di Bursa Efek Indonesia Fenny Fenny; Isieny Wendy; Stevanny Stevanny; Tetty Tiurma Uli Sipahutar
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 1 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (114.653 KB) | DOI: 10.22441/profita.2020.v13.01.006

Abstract

This research was conducted to identify the effect of Financial Distress, Auditor Opinion, and Management Changes on Auditor Switching in the basic and chemical industry listed on the Indonesia Stock Exchange. The sample is taken by using purposive sampling, where the population amounted to 69 companies, and after deducting the research criteria, the research sample contained 57 companies so that in three years' period amounted to 171 companies. This research simultaneously showed Financial Distress, Auditor Opinion, and Management Changes has a positive effect and significantly towards Auditor Switching. Partially, Financial Distress has a positive effect and significant on Auditor Switching while Auditor Opinion and Management Changes have a negative effect and significant on Auditor Switching.
Analysis Of The Effect Of Assets Structure, Capital Structure, And Liquidity On Company Value With Profitability As Intervening VariablesOn F&B Companies Listed On Idx For The 2017-2021 Period Isieny Wendy; Nagian Toni; Enda Noviyanti Simorangkir
International Journal of Applied Finance and Business Studies Vol. 10 No. 1 (2022): June: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v10i1.50

Abstract

This study aims to analyze the Analysis of the Effect of Asset Structure, Capital Structure, and Liquidity on Firm Value with Profitability as an Intervening Variable in F&B Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period. The population in the research conducted are 26 Food & Beverage companies listed on the IDX for the 2017-2021 period. The technique used in sampling is purposive sampling. The number of samples in this study were 10 F&B companies so that the number of observations made was 10 x 5 = 50 observations of F&B companies listed on the IDX for the 2017-2021 period. The data analysis tool uses Partial Least Square (PLS). The results of the analysis show that the asset structure does not affect the profitability of F&B companies listed on the IDX for the 2017-2021 period. The capital structure affects the profitability of F&B companies listed on the IDX for the 2017-2021 period. Liquidity affects the profitability of F&B companies listed on the IDX for the 2017-2021 period. Profitability has an effect on firm value in F&B companies listed on the IDX for the 2017-2021 period. Asset structure affects the firm value of F&B companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Capital structure affects the firm value of F&B companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Liquidity has no effect on firm value in F&B companies listed on the IDX for the 2017-2021 period. The asset structure has no effect on the value of the company which is intervened by the profitability of the F&B companies listed on the IDX for the 2017-2021 period. The capital structure affects the value of the company which is intervened by the profitability of F&B companies listed on the IDX for the period 2017-2021. Liquidity affects the value of the company which is intervened by the profitability of F&B companies listed on the IDX for the 2017-2021 period.