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Journal : AKUNSIKA: Jurnal Akuntansi dan Keuangan

Analisis Profitabilitas, Likuiditas, Leverage dan Ukuran Perusahaan terhadap Pertumbuhan Laba Rinny Meidiyustiani; Retno Fuji Oktaviani; Hakam Ali Niazi
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 2, No 2, Juli 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.68 KB) | DOI: 10.31963/akunsika.v2i2.2695

Abstract

The purpose of this study is to test and analyze empirically the effect of profitability, liquidity, leverage and firm size on profit growth.  This study uses secondary data, the population used by manufacturing companies in the consumer goods industry sector listed on the Indonesian Stock Exchange for the period 2014 – 2018 was 32 companies. The sample used was taken by purposive sampling method. Multiple Linear Regression is used to assist the analysis in this study. The results of this study partially show that there is a significant effect of profitability in a positive direction on profit growth. As for liquidity, leverage, and company size partially do not have a significant effect on profit growth.
Pengaruh Profitabilitas, Solvabilitas, dan Opini Audit terhadap Audit Delay Dimoderasi oleh Ukuran Perusahaan Rinny Meidiyustiani; Putri Febisianigrum
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 1, No 2, Juli 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.2 KB) | DOI: 10.31963/akunsika.v1i2.2119

Abstract

This study aimed to analyze the influence of profitability, solvency, and auditor's opinion set on audit delay, and to analyze the size of company in moderating the effect of profitability, solvency, and auditor's opinion set to audit delay. The population in this study is mining companies listed on Indonesia Stock Exchange period 2012-2017 with using purposive sampling technique and obtained a sample of study as many as 32 companies. The analysis has been carried out by using multiple regression analysis and moderated regression analysis. The result of this study show that the partial profitability has negative effect to audit delay, solvency and auditor’s opinion has not effect to audit delay, the size of company cannot moderate the effect of profitability set to the audit delay, solvency can moderate the effect of profitability set to the audit delay and auditor's opinion cannot moderate the effect of profitability set to the audit delay.