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Suryani
Universitas Budi Luhur
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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP STRUKTUR MODAL Suryani
Nusantara Hasana Journal Vol. 2 No. 7 (2022): Nusantara Hasana Journal, December 2022
Publisher : Nusantara Hasana Berdikari

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Abstract

The purpose of this study was to determine the effect of firm size, profitability, liquidity variables and institutional ownership of capital structure. The population in this study are plantation companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. The sample in this study were 11 plantation sub-sector companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sample selection used purposive sampling method. This study used multiple linear regression analysis with Statistical Package for the Social Science (SPSS) version 25. The results showed that firm size had a positive and significant effect on capital structure, profitability did not influence on capital structure, while liquidity and institutional ownership have a negative and significant effect on capital structure. The results of this study also show that simultaneously firm size, liquidity, institutional ownership of the capital structure.
PENGARUH KONDISI KEUANGAN, OPINI AUDIT TAHUN SEBELUMNYA, AUDIT TENURE DAN AUDIT DELAY TERHADAP OPINI AUDIT GOING CONCERN Suryani
Nusantara Hasana Journal Vol. 2 No. 8 (2023): Nusantara Hasana Journal, January 2023
Publisher : Yayasan Nusantara Hasana Berdikari

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Abstract

This research aims to determine the effect of financial condition, previous year’s audit opinion, audit tenure, and audit delay on going concern audit opinion. The population in this research is used secondary data from the financial statement of manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange period 2017-2021 as many as 19 companies. This research used purposive sampling method and obtained as many as 95 data used as research samples. The data analysis used logistic regression analysis with SPSS version 26 program. The result of this research show that financial condition and previous year’s audit opinion has a significant negative effect on going concern audit opinion. While the audit tenure and audit delay have no effect on going concern audit opinion.
Peningkatan Kompetensi Komputerisasi Akuntansi Melaui Aplikasi Zahir Bagi Siswa Akuntansi SMK Triguna 1956 Jakarta Selatan Desy Mariani; Suryani; Farida A Nusantari
Artinara Vol 2 No 2 (2023): Artinara
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/art.v2i2.66

Abstract

Pelatihan Zahir Accounting memiliki tujuan untuk pembekalan para siswa dan meningkatkan kompetensi terkait software pengolahan data dan keuangan yang banyak digunakan di berbagai perusahaan yaitu software Zahir Accounting. Kegiatan ini merupakan bentuk Tri Dharma Perguruan Tinggi dengan dosen serta praktisi akuntansi sebagai narasumber sehingga para peserta dapat lansung mempraktikkan software tersebut dengan modul dan pembahasan studi kasus yang sering terjadi pada berbagai skala perusahaan khususnya perusahaan dagang. Hasil yang dicapai yaitu 12% siswa memahami dengan sangat baik dan 85% memahami dengan baik dan dapat menyelesaikan keseluruhan kasus hingga penyajian laporan keuangan dengan sangat baik.
Co-Authors Desy Mariani Farida A Nusantari