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DETEKSI KECURANGAN PADA PELAPORAN KEUANGAN
Wijaya, Satria Yudhia
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 19, No 2 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta
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Kami menemukan bahwa artikel yang berjudul “DETEKSI KECURANGAN PADA PELPAORAN KEUANGAN” telah dipublikasi pada NEOBIS (jurnal Berkala Ilmu Ekonomi)Universitas Trunojoyo. Oleh karena itu, kami mencabut artikel tersebut dari EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Volume 19 Nomor 2 yang telah terpublikasi secara terbuka
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN RESIKO BISNIS TERHADAP KEBIJAKAN HUTANG
Husna, Refdatul;
Wahyudi, Wahyudi
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 19, No 2 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta
Show Abstract
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Download Original
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Original Source
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Check in Google Scholar
Kami menemukan bahwa artikel yang berjudul “DPENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN RESIKO BISNIS TERHADAP KEBIJAKAN HUTANG” telah dipublikasi pada NEOBIS (jurnal Berkala Ilmu Ekonomi)Universitas Trunojoyo Volume 10. No.2. Oleh karena itu, kami mencabut artikel tersebut dari EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Volume 19 Nomor 2 yang telah terpublikasi secara terbuka
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI SKEPTISISME PROFESIONAL AUDITOR
H, Novayanti Anggraini;
Y, Rahmawati Hanny
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 19, No 2 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta
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DOI: 10.34209/equ.v19i2.479
The purpose of this study was to determine the extent to which the factors of competence, objectivity, integrity, experience, independence, and the risk of an effect on the auditor's professional skepticism. This type of research in this study is a qualitative research. The population in this study is the auditors who work in public accounting firm in the whole area of Central Jakarta. The sampling technique in this study were selected through purposive sampling technique. The number of samples in this study is 24 KAP with 150 respondents. Analysis of data using regression analysis. The result of this research is the competence of auditors have an influence on the auditor's professional skepticism . Objectivity auditor has an influence on the auditor's professional skepticism. Integrity auditor has an influence on the auditor's professional skepticism. Experience auditor has an influence on the auditor's professional skepticism. Auditor independence have an influence on the auditor's professional skepticism. Risk auditor has an influence on the auditor's professional skepticism. And competence audior , auditor objectivity, integrity auditor , auditor experience , auditor independence and auditor risk together have an influence on the auditor's professional skepticism .
PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG DAN DIVIDEND PAYOUT RATIO (DPR) TERHADAP NILAI PERUSAHAAN
oktavia, Oky;
Desmintari, Desmintari
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 19, No 2 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta
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DOI: 10.34209/equ.v19i2.480
This study aimed to examine the effect of Profability, Policy Liabilities and Dividend Payout Ratio (DPR) of Company Value basic industry and chemical companies listed in Indonesia Stock Exchange period 2011 to 2014. The population in this study a number of 63 companies listed in Indonesia Stock Exchange. Data obtained from financial statements 2011 to 2014 that has been published. Obtained a total sample of 11 companies. The analysis technique used is multiple linear regression and hypothesis testing with constant 5%. The results showed that significantly effect profitability, policy liabilities does not have a significant effect and dividend payout ratio (DPR) does not have a significant effect. The coefficient of determination R square indicates 0.326 or 32.6% of explaining that the variable is explained by the variable company value and profitability, policy liability and dividend payout ratio (DPR) the remaining 67.4% is explained by other variables.
PENGARUH LEVERAGE, KESEMPATAN BERTUMBUH DAN UKURAN PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA
Alifiana, Meita;
Praptiningsih, Praptiningsih
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 19, No 2 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta
Show Abstract
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Download Original
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Full PDF (271.474 KB)
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DOI: 10.34209/equ.v19i2.481
This study aims to examine the variables of leverage, growth opportunities and the size of the companies that influence the earnings response coefficient. The purpose of the research is to empirically test the influence of Leverage, Growth Opportunities and Firm Size towards Earnings Response Coefficient. This research used 60 property & real estate companies listed on the Indonesia Stock Exchange in 2012-2014. The sampling technique used in this research was purposive sampling, based on criteria there are 35 companies and tested with multiple regression analysis. The type of data used is secondary data obtained from www.idx.co.id and www.yahoo.finance.com. These result indicate that that Leverage, Growth Opportunities and Firm Size has no significant effect on the Earnings Response Coefficient. The ability of independent variables (Leverage, Growth Opportunities and Firm Size) in explaining the dependent variable (Earnings Response Coefficient) is 0,9%. The remaining 99,1% is explained by another variables such as systematic risk, earning persistance, profitability, voluntary disclosure, auditor quality and others.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN RESIKO BISNIS TERHADAP KEBIJAKAN HUTANG
Refdatul Husna;
Wahyudi Wahyudi
EQUITY Vol 19, No 2 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
Kami menemukan bahwa artikel yang berjudul “DPENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN RESIKO BISNIS TERHADAP KEBIJAKAN HUTANG” telah dipublikasi pada NEOBIS (jurnal Berkala Ilmu Ekonomi)Universitas Trunojoyo Volume 10. No.2. Oleh karena itu, kami mencabut artikel tersebut dari EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Volume 19 Nomor 2 yang telah terpublikasi secara terbuka
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI SKEPTISISME PROFESIONAL AUDITOR
Novayanti Anggraini H;
Rahmawati Hanny Y
EQUITY Vol 19, No 2 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (440.584 KB)
|
DOI: 10.34209/equ.v19i2.479
The purpose of this study was to determine the extent to which the factors of competence, objectivity, integrity, experience, independence, and the risk of an effect on the auditor's professional skepticism. This type of research in this study is a qualitative research. The population in this study is the auditors who work in public accounting firm in the whole area of Central Jakarta. The sampling technique in this study were selected through purposive sampling technique. The number of samples in this study is 24 KAP with 150 respondents. Analysis of data using regression analysis. The result of this research is the competence of auditors have an influence on the auditor's professional skepticism . Objectivity auditor has an influence on the auditor's professional skepticism. Integrity auditor has an influence on the auditor's professional skepticism. Experience auditor has an influence on the auditor's professional skepticism. Auditor independence have an influence on the auditor's professional skepticism. Risk auditor has an influence on the auditor's professional skepticism. And competence audior , auditor objectivity, integrity auditor , auditor experience , auditor independence and auditor risk together have an influence on the auditor's professional skepticism .
PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG DAN DIVIDEND PAYOUT RATIO (DPR) TERHADAP NILAI PERUSAHAAN
Oky oktavia;
Desmintari Desmintari
EQUITY Vol 19, No 2 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (476.57 KB)
|
DOI: 10.34209/equ.v19i2.480
This study aimed to examine the effect of Profability, Policy Liabilities and Dividend Payout Ratio (DPR) of Company Value basic industry and chemical companies listed in Indonesia Stock Exchange period 2011 to 2014. The population in this study a number of 63 companies listed in Indonesia Stock Exchange. Data obtained from financial statements 2011 to 2014 that has been published. Obtained a total sample of 11 companies. The analysis technique used is multiple linear regression and hypothesis testing with constant 5%. The results showed that significantly effect profitability, policy liabilities does not have a significant effect and dividend payout ratio (DPR) does not have a significant effect. The coefficient of determination R square indicates 0.326 or 32.6% of explaining that the variable is explained by the variable company value and profitability, policy liability and dividend payout ratio (DPR) the remaining 67.4% is explained by other variables.
PENGARUH LEVERAGE, KESEMPATAN BERTUMBUH DAN UKURAN PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA
Meita Alifiana;
Praptiningsih Praptiningsih
EQUITY Vol 19, No 2 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (271.474 KB)
|
DOI: 10.34209/equ.v19i2.481
This study aims to examine the variables of leverage, growth opportunities and the size of the companies that influence the earnings response coefficient. The purpose of the research is to empirically test the influence of Leverage, Growth Opportunities and Firm Size towards Earnings Response Coefficient. This research used 60 property & real estate companies listed on the Indonesia Stock Exchange in 2012-2014. The sampling technique used in this research was purposive sampling, based on criteria there are 35 companies and tested with multiple regression analysis. The type of data used is secondary data obtained from www.idx.co.id and www.yahoo.finance.com. These result indicate that that Leverage, Growth Opportunities and Firm Size has no significant effect on the Earnings Response Coefficient. The ability of independent variables (Leverage, Growth Opportunities and Firm Size) in explaining the dependent variable (Earnings Response Coefficient) is 0,9%. The remaining 99,1% is explained by another variables such as systematic risk, earning persistance, profitability, voluntary disclosure, auditor quality and others.
DETEKSI KECURANGAN PADA PELAPORAN KEUANGAN
Satria Yudhia Wijaya
EQUITY Vol 19, No 2 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
Kami menemukan bahwa artikel yang berjudul “DETEKSI KECURANGAN PADA PELPAORAN KEUANGAN” telah dipublikasi pada NEOBIS (jurnal Berkala Ilmu Ekonomi)Universitas Trunojoyo. Oleh karena itu, kami mencabut artikel tersebut dari EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Volume 19 Nomor 2 yang telah terpublikasi secara terbuka