Claim Missing Document
Check
Articles

Found 2 Documents
Search

ANALYSIS OF INTERNAL FACTORS AFFECTING EXTERNAL AUDIT QUALITY EMPIRICAL STUDY ON LQ 45 COMPANIES ON THE INDONESIA STOCK EXCHANGE Harry Budiantoro; Perdana Wahyu Santosa; Kanaya Lapae; Irwin Ananta Vidada
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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

Abstract

The development of audit services in Indonesia is considered to be getting better, accompanied by a positive increase in demand-supply making audit services more attractive to entities as users. This study aims to determine the effect of auditor specialization, tenure, KAP size, time and budget pressure, rotation, and audit fees on audit quality. Data were taken from LQ 45 companies listed on the Indonesia Stock Exchange for the period 2012-2018 which were analyzed by logistic regression. This study found that KAP size significantly affects audit quality, while other variables are not proven, and overall all variables simultaneously affect audit quality
The Effect of Dividend Policy, Capital Structure, Profitability, and Growth on Firm Value Alfianita Alfianita; Perdana Wahyu Santosa
Journal of Accounting, Management, and Economics Research (JAMER) Vol 1 No 1 (2022): July 2022
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.938 KB) | DOI: 10.33476/jamer.v1i1.3

Abstract

This study aims to determine the effect of dividend policy, capital structure, profitability, and growth on firm value and its review from an Islamic point of view. The population in this study are all companies members of the LQ45 index on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique used is a purposive sample. The number of samples in this study was 16 companies. Data was collected using secondary data obtained from external data, namely the financial statements of LQ45 index companies listed on the Indonesia Stock Exchange in the 2015–2019 period. The data analysis method used is panel data regression analysis. The study results show that: (1) dividend policy does not affect firm value. (2) capital structure has a positive effect on firm value. (3) profitability has a positive effect on firm value. (4) growth partially does not affect firm value. Management should control a proportional debt policy to grow the firm's value on an ongoing basis and focus on increasing profitability through sales growth and cost-efficiency by increasing asset turnover and cost of debt efficiency. It is expected that firm value increase sustainability.