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All Journal Journal of Economic, Bussines and Accounting (COSTING) International Journal Of Economics Social And Technology Priviet Social Sciences Journal
Pane, Afrizar
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Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Influence Capital Structure, Liquidity, Profitability and Company Size on the Company's Corporate Value Food and Drinks on the Indonesian Stock Exchange 2019-2022 Putri, Riska Sabilla Ananda; Sitanggang, Yessa Teshalomika Br; Damanik, Wita Astrina; Pane, Afrizar; Harahap, Riva Ubar
International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 2 (2024): June, 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i2.480

Abstract

This study aims to determine influence profitability, liquidity and capital structure to mark company to company food and beverages listed on the Indonesian Stock Exchange during 2019-2021 period. Determination method sample by method quantitative. Number of companies that made sample in 3 yearfinal is 20 company, so that amount sample study is 60 company. Technique analysis data This use tool measuring that is SPSS. Results study This show that variable profitability as measured by Return on Asset (ROA) ratio has an effect to mark company (PBV). Whereas variable liquidity Which measured with ratio Current Ratio (CR) and capital structure as measured by the Debt to Equity Ratio (DER) ratio have no effect to mark company (PBV)
The influence of company size, profitability, solvency, and audit opinion on audit delay in Coal Mining Companies listed on the Indonesia Stock Exchange for the years 2018-2021 Tampubolon, Pedro Samuel Bonatua; Purba, Olo Hasian S.; Pane, Afrizar; Harahap, Riva Ubar
Priviet Social Sciences Journal Vol. 4 No. 3 (2024): March 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v4i3.298

Abstract

This study aims to investigate the effects of Company Size, Profitability, Solvency, and Audit Opinion on Audit Delay among coal mining companies listed on the Indonesia Stock Exchange from 2018 to 2021. The purposive sampling technique was employed, selecting from specific criteria to yield 40 samples. Secondary data on financial reports from the Indonesia Stock Exchange for the specified period were analyzed using linear regression with SPSS software. The data analysis methods included descriptive statistics, classical assumption tests, and multiple and simultaneous F regression analyses. The findings indicate that Company Size has a significant impact on Audit Delay, as evidenced by a t-value significantly higher than the t-table value. Profitability negatively and significantly affects Audit Delay, with a t-value also exceeding the t-table value. However, Solvency and Audit Opinion were found not to have a significant effect on Audit Delay, as their t-values did not surpass the critical t-table values.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, OPINI AUDIT DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2021-2023) Putri, Amelia; Azmi, Aulia; Togatorop, Birgita S; Pane, Afrizar; Fahmi, Muhammad
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/55c79f98

Abstract

Penelitian ini ditujukan dalam rangka menganalisis pengaruh ukuran perusahaan, profitabilitas, opini audit, dan umur perusahaan terhadap audit delay pada perusahaan yang terdaftar di Bursa Efek Indonesia. Audit delay ialah rentang waktu antara tanggal akhir tahun buku dan tanggal diselesaikannya laporan audit, yang dapat memengaruhi relevansi informasi keuangan untuk seluruh pihak yang berkepntingan. Penelitian ini mempergunakan metode kuantitatif melalui data sekunder yang diperoleh dari laporan keuangan tahunan. Sampel ditentukan mempergunakan teknik purposive sampling dan penganalisisannya mempergunakan regresi linear berganda. Variabel independen yang diuji ialah ukuran perusahaan, profitabilitas, opini audit, dan umur perusahaan, sementara variabel dependen ialah audit delay. Hasil penelitian mengindikasikan, secara parsial hanya opini audit yang memengaruhi signifikan terhadap audit delay, sementara ukuran perusahaan, profitabilitas, dan umur perusahaan tak memengaruhi signifikan. Temuan ini menandakan, jenis opini audit yang didapat perusahaan dapat memperpanjang proses audit, sementara faktor-faktor internal perusahaan lainnya tidak secara langsung memengaruhi lamanya waktu penyelesaian audit. Penelitian ini harapannya bisa berkontribusi untuk auditor, manajemen perusahaan, dan investor pada pemahaman terkait faktor-faktor yang berefek pada ketepatan waktu pelaporan keuangan.
Co-Authors Aulia Azmi Damanik, Wita Astrina Harahap, Riva Ubar MUHAMMAD FAHMI Purba, Olo Hasian S. Putri, Amelia Putri, Riska Sabilla Ananda Sitanggang, Yessa Teshalomika Br Tampubolon, Pedro Samuel Bonatua Togatorop, Birgita S