Suriani Ginting
STIE – Mikroskil

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG Suriani Ginting; Sonya Enda Natasha S. Pandia
Jurnal Ilmu Manajemen METHONOMIX Jurnal Ilmu Manajemen METHONOMIX Vol. 3 No. 2 (2020)
Publisher : Fakultas Ekonomi Universitas Methodist Indonesia

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

Abstract

This research aims to determine and analyze the influence of profitability, managerial ownership, and firm size in debt policy. The populations in this research were 177 companies. The sampling method in this research was purposive sampling and obtained 19 sample companies. Analysis of data method used multiple linear regression analysis. The result of analysis shows that simultaneously profitability, managerial ownership, firm size have a significant effect on debt policy. Partially, profitability, managerial ownership have a significant and negative effect on debt policy. While firm size have a not significant on debt policy.
PENGARUH PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016 Suriani Ginting
Jurnal Ilmu Manajemen METHONOMIX Jurnal Ilmu Manajemen METHONOMIX Vol. 1 No. 2 (2018)
Publisher : Fakultas Ekonomi Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.373 KB)

Abstract

This study aims to determine and analyze the effect of profitability, solvency and firm size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2016. The research data were taken from www.idx.co.id. The population in this was 144 manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2016. The sample selection technique used purposive sampling technique. Total samples obtained in this study were 69 companies. The data testing method used a multiple linear regression analysis. The results showed that simultaneously profitability (ROA), solvency (DAR) and company size had a significant effect on Audit Delay. Partially the solvency and the company size have a significant effect on audit delay, but profitability (ROA) does not affect audit delay. Adjusted R Square value is 0.072 which means 7.2% audit delay can be explained by the independent variables in this study.