Claim Missing Document
Check
Articles

Found 4 Documents
Search

KEPUTUSAN INVESTASI DAN NILAI PERUSAHAAN FAUZIAH SRI MUMPUNI; DEWI KURNIA INDRASTUTI
E-Jurnal Akuntansi TSM Vol 1 No 1 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.433 KB)

Abstract

The purpose of this research is to analyze the factors that affect firm value. That factors include board size, institutional ownership, audit committee, firm size, firm age, profitability, leverage, liquidity, and investment decision. The amount of research samples are 198 data selected as final sample which are companies listed in manufacturing sector in Indonesia Stock Exchange during 2014-2016. These companies have been selected by using purposive sampling method. This research uses multiple regression analysis to investigate relation between each independent variable to firm value. The result shows that firm size, profitability, and investment decision have significant effect to firm value, while other independent variables such as board size, institutional ownership, audit committee, firm age, leverage, and liquidity do not have any effect to firm value in the manufaturing companies.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN SEKTOR MANUFAKTUR DEWI KURNIA INDRASTUTI
E-Jurnal Akuntansi TSM Vol 1 No 1 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.42 KB)

Abstract

Firm value is important for the company because it has an impact on the interest of investors to invest in the company. The company hopes to increase the value of the company in order to prosper shareholders. This study aims to obtain empirical evidence on determinant factors that affect the value of manufacturing sector companies listed on the Indonesia Stock Exchange from 2016 – 2019. Determinant factors used as independent variables are liquidity, leverage, profitability, independent commissioners, audit committees and company’s age. With sample selection techniques using purposive sampling method, 70 companies were obtained as research samples with 280 data. The analysis was conducted with multiple linear regressions; with the results of the research are liquidity, profitability and independent commissioners affecting the firm value, while the leverage, audit committee and age of the company had no effect on the firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI PERGANTIAN AUDITOR PADA PERUSAHAAN NON KEUANGAN MAHARANI BINTANG DWI MILLENNIUM; Dewi Kurnia Indrastuti
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (703.462 KB)

Abstract

This research paper’s purpose is to empirically examine the influence of the independent variables financial distress, client size, audit firm size, ownership concentration, management change, audit opinion, and profitability on auditor switching. The non-financial public listed companies that are consistently listed in The Indonesian Stock Exchange (IDX) from the year 2015 to 2019 are the population of this research. The number of samples used in this research is 125 samples based on the purposive sampling method. The hypothesis was tested using logistic regression. The result shows that audit firm size has an influence on auditor switching. Companies that use the big four Public Accountant Firm audit services will retain their auditors caused of the credibility and good reputation of the big four Public Accountant Firm. While financial distress, client size, ownership concentration, management change, audit opinion, and profitability have no influence on auditor switching.
An Examination of Audit Report Lag: Company Size As Moderating Variable Dewi Kurnia Indrastuti
Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i2.5012

Abstract

Pengguna laporan keuangan menginginkan laporan yang andal dan tepat waktu karena keterlambatan penyampaian keuangan dapat menyebabkan kesalahan dalam mengambil keputusan ekonomi. Tujuan penelitian ini adalah untuk mengetahui pengaruh kinerja keuangan yang diukur melalui profitabilitas, solvabilitas, likuiditas, ukuran perusahaan, dan faktor lainnya yaitu reputasi auditor dan komite audit terhadap audit report lag dan peran ukuran perusahaan sebagai pemoderasi pengaruh tersebut. Data dari laporan keuangan perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 hingga 2020 digunakan dalam penelitian ini dan melalui metode purposive sampling didapatkan 140 perusahaan yang memenuhi kriteria yang telah ditentukan. Data diolah menggunakan moderated regression analysis dengan hasil pengolahan terhadap 700 data menunjukkan bahwa profitabilitas dan likuiditas, berpengaruh terhadap audit report lag dan ukuran perusahaan memoderasi pengaruh likuiditas terhadap audit report lag dan juga memoderasi pengaruh ukuran komite audit terhadap audit report lag.