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International Journal of Applied Finance and Business Studies
Published by Trigin Institute
ISSN : 23383631     EISSN : 28099982     DOI : https://doi.org/10.35335/ijafibs
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
International Journal of Applied Finance and Business Studies is published with both online and print versions devoted to provide the publication of research finding in finance and business research studies. Objectives The main goal of ijafibs is to present outstanding, high quality research developments in all areas of finance and business research to a broad audience of academicians and professionals.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 8 No. 2 (2020): September: Applied Finance and Business Studies" : 5 Documents clear
The Effect of Implementation of Accrual-Based Government Accounting Standards on The Quality of Financial Statements Regional Government Azwar Rivai Nasution
International Journal of Applied Finance and Business Studies Vol. 8 No. 2 (2020): September: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

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Abstract

The aim of this research is to examine the effect of the application of government accounting standard accrual to quality of financial statement local government in the department of empowerment communities and village government at South Tapanuli Government. The population of this research are employees in the department of empowerment communities and village government. The total number of samples of this research are 35 people, which their data collection are taken using questionnaires. This research is tested using by simple regression. Research shows that the application of government accounting accrual standard has a positive and significant effect on the quality of local government financial statements
Analysis of the Effect of Firm Size, Profitability, Solvency, and Size of Public Accounting Firms on Audit Delay in Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange Period 2012-2016 Eka Wulan Pratika Br. Sihite Br. Sihite
International Journal of Applied Finance and Business Studies Vol. 8 No. 2 (2020): September: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

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Abstract

The objective of this research is to know the influence between firm size, profitability, solvency, auditor firm size to audit delay in consumer good companies that are listed in Indonesia Stock Exchange in 2012 up to 2016. This research used secondary data which can be accessed through the website of the Indonesia Stock Exchange (www.idx.co.id). The population for this research is 13 consumer good companies with the food and beverage sub sector, and for the sampling method, purposive sampling is used. With this method, 11 companies are acquired as a sample with 5 years of observation period. Thus the sum of this research is 55 analysis units. Then firm size, profitability, solvency, auditor firm size, and audit delay are tested using multiple linear regression analysis using SPSS 20. Before being conducted using the regression test, it is examined using the classical assumption tests. The result of this research shows that all of the independent variables has significant influence on audit delay simultaneously. Partially, auditor firm size has significant and negative influence on audit delay. Meanwhile, firm size, profitability, solvency have no significant influence to audit delay.
The Influence of Leadership Style and Work Facilities on Job Satisfaction of Civil Servants at the Regent's Office of Central Tapanuli Regency Annisa Hazrida Effendy
International Journal of Applied Finance and Business Studies Vol. 8 No. 2 (2020): September: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

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Abstract

The research objective is to determine and analyze the Influence of Leadership Style on Job Satisfaction Work Facilities Civil Servants Central Tapanuli Regency Office. The population in this study is the entire Civil Servants in Central Tapanuli Regency Office totaling 126 employees of Civil Affairs. The method used in this research is quantitative method. The data analysis technique in this research is descriptive statistical analysis and multiple linear regression analysis. The data used are primary data and secondary data. The results of this study show that, either simultaneously or partially, leadership style and employee facilities and significant positive effect on job satisfaction of civil servants Regent Office Central Tapanuli.
The Effect of Firm Size, Profitability, Solvency and Reputation of Public Accounting Firms on Audit Delay in LQ 45 Companies Listed on the Indonesia Stock Exchange in 2010-2016 Karina Valisia Davis
International Journal of Applied Finance and Business Studies Vol. 8 No. 2 (2020): September: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

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Abstract

This study aims to analyze whether firm size, profitability, solvency and reputation of public accounting firm has an effect on audit delay at LQ 45 company listed on Indonesia Stock Exchange in 2010-2016. The measuring instrument used in this study is the total asset logarithm for firm size; return on assets (ROA) for profitability; debt to total asset ratio for solvency; and dummy variables for the reputation of the public accounting firm. The sampling method used in this research is purposive sampling and obtained data that passes the test as many as 18 companies sampled listed on index LQ 45 in Indonesia Stock Exchange in year 2010-2016 and 126 the number of observations. The data used is secondary data, namely the company's financial statements obtained from www.idx.co.id. Data collection techniques is by documentation techniques. The analysis used in this research is panel data regression analysis. The simultaneous test results show that all independent variables affect the dependent variable by 95 percent. Partial test results show that company size and solvency variables significantly affect audit delay, while the profitability and reputation of public accountant firm does not affect audit delay.
The Effect of Good Corporate Governance, Company Size, Ownership Structure on Financial Performance in Food and Beverage Companies Listed on the Indonesia Stock Exchange 2010-2016 Joel Simatupang
International Journal of Applied Finance and Business Studies Vol. 8 No. 2 (2020): September: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

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Abstract

This study aims to determine the effect of good corporate governance, size, managerial ownership of financial performance of food and beverage company in Indonesia stock exchange in the period 2010-2016. The study population of 17 companies. The sampling method used is purposive sampling method, in order to obtain a sample of 10 companies for 7 years of observation (2010-2016) with 70 observations (observation). Data were obtained from a sample of companies that are downloaded from the Indonesia Stock Exchange website. The data analysis technique used is descriptive statistical analysis and regression analysis. The process of data analysis done first is descriptive statistics, classical assumption test, multiple regression analysis and then test the hypothesis. The results of this study indicate the independent commissioner, audit committee, size and managerial ownership no partial effect of financial performance. While the result simultaneously the independent commissioner, audit committee, size and managerial ownership simultaneously of financial performance.

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