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All Journal Jurnal Kompetitif EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JPM (Jurnal Pemberdayaan Masyarakat) Jurnal Dinamika Ekonomi dan Bisnis Jurnal Abdimas Mandiri Journal of Enterprise and Development (JED) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Abdimas Musi Charitas Indo-Fintech Intellectuals: Journal of Economics and Business Equivalent : Journal of Economic, Accounting and Management IJMA
Arifin, Firmansyah
Fakultas Ekonomi Dan Bisnis, Universitas Tridinanti, Palembang, Sumatera Selatan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Kompetitif

 1 
PENGARUH FREKUENSI PERDAGANGAN SAHAM, NILAI PERUSAHAAN DAN TINGKAT KINERJA KEUANGAN TERHADAP RETURN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN AGRIBISNIS YANG TERDAFTAR DI BURSA EFEK INDONESIA) Rifani Akbar Sulbahri; Firmansyah Arifin; Padriyansyah .
JURNAL KOMPETITIF Vol 7, No 1: Edisi Januari–Juni 2018
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v7i1.450

Abstract

The objective of this study was to find out and analyze the impact of financial performance against Stock of Return on Index Agri companies in Indonesia Stock Exchange period 2015-2017. The data were analyzed by using logistic regression analysis model. There were five variables in this research. Dependen variabel was Stock of Return is proxied. Independen variabel in this research was Frequency of trading ,Price Book Value (PBV) as a proxy of the stock value, Return on Assets  (ROA) as a proxy of profitability, Return on Equity  (ROE) as a proxy of profitability and Debt to Equity Ratio (DER) as a proxy capital stuctureThese results of logistic regression showed that the variabels Frequency of trading ,Price Book Value (PBV) as a proxy of the stock value, Return on Assets  (ROA) as a proxy of profitability, Return on Equity  (ROE) as a proxy of profitability and Debt to Equity Ratio (DER) as a proxy capital structure variable has no effect on stock of return on Index Agri companies in Indonesia Stock Exchange 2015-2017. This research give due consideration to the company's management to consider the financial governance of the company to generate earnings and stock of return. For investors can raise the level of profitability as the main indicator in determining investment decisions to maximize income from dividends on shares held and capital again. Keywords: Stock of Return, Frequency of Trading, Price Book Value,,Return on Assets, Return on Equity, Debt to Equity, Logistic Regression
PENGARUH FINANCIAL TARGET, PERGANTIAN AUDITOR TERHADAP FINANCIAL STATEMENT FRAUD DENGAN PERGANTIAN DIREKSI SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERBANKAN INDONESIA Firmansyah Arifin; Yuni Rachmawati
JURNAL KOMPETITIF Vol 11, No 2: Edisi Juli-Desember 2022
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v11i2.989

Abstract

This study aims to determine the effect of Financial Target, Change in auditor with the change of directors as an intervening variable on Financial Statement Fraud. This study uses the theory of fraud pentagon. The approach used in this study is a descriptive quantitative approach. The population of this study is banking companies listed on the Indonesia Stock Exchange. The research period in this study is from 2014 to 2019. The data used in this study is secondary data obtained from the company's annual financial statements. A purposive sampling technique was used to determine the research sample. There were 29 companies selected. Data analysis in this study used the path analysis method. Based on the results of the study, it was found that the fraud pentagon theory has an effect on financial statement fraud, especially for auditor turnover in the banking industry listed on the Indonesia Stock Exchange. The high turnover of auditors in a company leads to higher indications of financial statement fraud.Keywords: Financial Target, Change in Auditor, Change in Director, Financial Statement Fraud, Fraud pentagon theory
Co-Authors Akbar Sulbahri, Rifani Basri, Hisbullah Fitri, Nuri Annisa Mayasari, Rosalina Pebrica Melia Frastuti Mohammad Aryo Arifin, Mohammad Aryo Msy Mikial, Msy Muhammad Hidayat Nuri Annisa Fitri Nuri Annisa Fitri Padriyansyah Padriyansyah Perdana, Aprin Putra, Dimas Pratama Putri, Yuni Adinda Putri, Yuni Adinda Rachmawati, Yuni Rifani Akbar Sulbahri Rudy Hariyanto, Rudy Saggaf, Abdullah Yuni Rachmawati Yuni Rachmawati Zenever, Sisilia