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Pengaruh Rasio Likuiditas, Leverage, Rasio Aktivitas, dan Firm Size Terhadap Earning Per Share (EPS) pada Perusahaan Sektor Customer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Fenny; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study aims to analyze the influence of Liquidity, Leverage, Activity and Firm Size on Earning Per share. The population in this study is companies in customer goods industry listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. The data used in this study is secondary data obtained from the Indonesia Stock Exchange web. The number of samples used as many as 34 companies with the number of observations as many as 102 through purposive sampling. The data analysis method used is multiple regression by using SPSS version 26. The results showed that partially Current Ratio, Debt to Equity Ratio has a positive and significant effect on Earning per Share. Firm Size has no effect on Earning per Share. Results simultaneously show Liquidity, Leverage, Activity and Firm Size simultaneously affect Earning Per Share.
Pengaruh Opini Auditor, Pergantian Manajemen dan Ukuran Perusahaan Klien Terhadap Auditor Switching Michellia Ayu; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study provides an analysis to determine the effect of auditor's opinion, management turnover and company size on auditor switching. Audit opinion, company size and management turnover. The population in this study are all companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of research samples obtained was 52 manufacturing companies for the period 2015-2019, using the purposive sampling method and the amount of research data obtained was 260. The data analysis method used was quantitative logistic regression. The results of this study indicate that audit opinion and firm size have no effect on auditor switching, while management changes have an effect on auditor switching.
Pengaruh Profitabilitas, Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Pertambangan Khaldea Azzahra; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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The objective to be achieved in this research is to know the influence of profitability, capital structure and firm size on firm value in mining companies listed on the Indonesia Stock Exchange in 2017-2019. This research using secondary data from annual financial statement of mining company listed on Indonesia Stock Exchange from 2017 to 2019. The sample used in the research are 38 companies that meet the criteria based on purposive sampling and used 3 periods of each companies so that resulting in 114 sample. The result of this research indicates that profitability has no effect on the firm value. While the capital structure and firm size have effect on the firm value.
Pengaruh Kontribusi Pajak Restoran, Pajak Hiburan, Pajak Reklame Terhadap Pendapatan Asli Daerah Provinsi DKI Jakarta Nadya Rahmadini; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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The purpose of this study was to determine the contribution of restaurant tax, entertainment tax, and advertisement tax toward local original income of DKI Jakarta Province. This study uses a saturated sampling technique, namely the realization of restaurant tax revenues, entertainment taxes, advertisement taxes, and local original income for the DKI Jakarta Province from 2014 to 2019. The results of the study show that partially restaurant taxes, entertainment taxes, and advertisement taxes have no significant effect to local original income. Simultaneously restaurant tax, entertainment tax and advertisement tax have no significant effect on the regional revenue of DKI Jakarta Province in 2014 – 2019.
Pengaruh Return On Asset, Debt To Asset Ratio dan Current Ratio Terhadap Financial Distress pada Perbankan Monica Febriyanti; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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The purpose of this study was to see the return on assets, debt to assets ratio, and current ratio to financial distress. Financial distress can be done by all companies, both large and small companies. In this study, the method used is quantitative research, with research methods using literature review from scientific journals. This study shows the results that show that the return on assets to financial distress, debt to asset ratio has an effect on financial distress, and the current ratio has no effect on financial distress.
Pengaruh Pemahaman Kode Etik Profesi Akuntansi dan Kecerdasan Manusia Terhadap Perilaku Etis Mahasiswa Akuntansi Kalbis Gabriella Felicia Korompis; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study aims to examine and obtain empirical evidence of the effect of understanding the code of ethics of the accounting profession, and human intelligence on the ethical behavior of Kalbis Institute students. The population in this study were active students in the Kalbis Institute morning class class 2017 – 2020. The number of samples in this study was 125 students and by proportional random sampling the amount of research data obtained was 95 students. The data analysis method used is simple and multiple linear regression. The test results show a significance value of 0.000 < 0.05, so it can be ascertained that understanding the code of ethics of the accounting profession, and human intelligence affect the ethical behavior of Kalbis Institute students.
Pengaruh Proporsi Dewan Komisaris Independen, Komite Audit dan Audit Internal Terhadap Manajemen Laba Berbasis Akrual Grace Fitri Angelica; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study is a quantitative study that aims to determine the effect of the proportion of independent commissioners from manufacturing companies, audit committees who have more ability in accounting for the management of company financial statements and whether internal audit has a close relationship with accrual-based earnings management as a moderating variable. The population in this study are all manufacturing companies. The number of research samples that have been obtained are 19 companies using purposive sampling method. The data analysis method used is path analysis using E-views 10. The results of this study indicate that the audit committee has a positive effect on earnings management in the company, the proportion of independent commissioners has no effect on company earnings management and internal audit has a negative effect on accrual basis earnings management as a variable. moderation. So that has a close relationship with the company's earnings management, namely the audit committee in reporting the results of the annual audit report on manufacturing companies
Pengaruh Likuiditas, Profitabilitas dan Leverage Terhadap Financial Distress pada Perusahaan Sektor Transportasi Putri Dwi Oktaviani; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study aims to analyze the effect of liquidity, profitability, and leverage on financial distress. This study uses quantitative data. The population in this study were all transportation companies listed on the Indonesia Stock Exchange (IDX) in the period 2016 - 2019. The sample selection method used purposive sampling method and obtained the number of research samples as many as 26 companies with a total of 104 observational data. The data analysis in this study used the Eviews version 10. The results showed that liquidity with the current ratio proxy had an effect on financial distress conditions. Profitability with the return on assets (ROA) proxy has no effect on financial distress and leverage with the debt ratio proxy has no effect on financial distress.
Pengaruh Profitabilitas, Likuiditas dan Opini Audit Terhadap Kualitas Audit dengan Kualitas Audit sebagai Variabel Pemoderasi Ferreriano Joseph Riantio Wadhi; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study aims to examine the effect of profitability, liquidity, and audit opinion on audit delay with audit quality as a moderating variable. The sample used in this study is a manufacturing company that is consistently listed on the Indonesia Stock Exchange in the 2015-2019 period, with a total sample of 63 companies using the purposive sampling method with the data analysis method using the panel data regression method. The results of this study indicate that profitability has no effect on audit delay, liquidity has no effect on audit delay, audit opinion has no effect on audit delay, audit quality is able to moderate profitability on audit delay and quality is not able to moderate liquidity and audit opinion on audit delay.
Pengaruh Ukuran Kap dan Audit Fee Terhadap Auditor Switching dengan Tingkat Pertumbuhan Perusahaan Klien sebagai Variabel Moderasi Meita Margaretha; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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The research aims to test the impact of the size kap and audit fee on auditors switching with the rate of growth of client companies as moderation variables. The population in this study is the entire infrastructure, utility and transport companies registered at the Indonesia stock exchange in 2015-2019. The number of samples used in this study is 25 companies with sample samples sampling techniques and the number of research data observations obtained at 125. Data analysis methods are done with regression and moderated regression analysis (mra). Research has concluded that the size of the bonnet effect positive on the auditors switching and the audit fee reflects negative on the auditors switching. The rate of growth for corporate clients was unable to modernize the oversize of the hoods and the audit switching auditors.
Co-Authors Andrey Hasiholan Pulungan Angela Komala Audrey Azzahra Ayang Novasya Ersa Nur Anggraeni Feline Chiquita Fenny Ferreriano Joseph Riantio Wadhi Gabriella Felicia Korompis Grace Fitri Angelica Kenny Fernando Khaldea Azzahra Lisia Oktafiani Meita Margaretha Mia Nurulzanah Michellia Ayu Monica Febriyanti Nadya Rahmadini Nadya Syafira Pudaya Putri Dwi Oktaviani Radot Christian Satrio Rishad Pratama Sintania Geanita