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All Journal Aktiva : Jurnal Akuntansi dan Investasi GEMA EKONOMI
Suryansyah, AH
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH EFEKTIVITAS KOMITE AUDIT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PEMILIHAN AUDITOR EKSTERNAL (Studi Empiris Pada Perusahaan Manufaktur Terdaftar di BEI Tahun 2014-2016) Alfian, Nurul; Suryansyah, AH
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.6 KB) | DOI: 10.35835/aktiva.v2i2.281

Abstract

One of the qualitative characteristics of accounting information is reliability. The way to maintain the reliability of the financial statements is to use audit services on financial statements. The auditor as the party responsible for reporting financial information must have adequate competence, uphold independence and professional and ethical behavior so that the result of his work can be trusted its relevance and reliability. The objective of this study is to analyze the influence of audit committee, company size, and leverage on the choice of external auditor. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2016. This study used big four and nonbig four auditor clasification as a proxy of audit quality that will be chosen by the company. The sample was determined by the method of purposive sampling to obtain a sample of 32 companies. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that auditee commitee, Company size, had a significant positiff effect on the choice of external auditor. Instead leverage had not influence on the choice of external auditor.
Studi Rasio Keuangan Terhadap Kinerja Bank Muamalat Indonesia Rusdiyanto, Rusdiyanto; Suryansyah, AH
GEMA EKONOMI Vol 4 No 2 (2015)
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Further development of Islamic banking institutions in Indonesia to 1998 is still not fast because there is only one Islamic bank in operation. In 1998 issued Law no. 10 of 1998 to provide a stronger legal foundation for Islamic banking. Through law no. 23 of 1999, the government authorizes the Bank Indonesia to be able to carry out their duties based on Islamic principles. According to law no. 10 of 1998 and law no. 23 of 1999, the development of Islamic banking to rise sharply, especially from increasing the number of bank or office use Islamic principles and increasing the number of assets under management.The study population used in this study is the quarterly financial report of Bank Muamalat Indonesia in the period 2001 to 2010. Determination of sampling is a sampling technique in purposive sampling where the use of a subset of the population to represent the whole population, the data used in this study is secondary data, the data in the form of financial ratio of Bank Muamalat Indonesia processed quarterly financial statements of Bank Muamalat Indonesia in the period 2001 to 2010. R square value of 0.731, meaning 73.1 percent ROA is affected by the five independent variables CAR, NPF, FDR, BOPO and NIM. While the remaining 26.9 percent are influenced by other causes outside the model.
Studi Rasio Keuangan Terhadap Kinerja Bank Muamalat Indonesia Rusdiyanto, Rusdiyanto; Suryansyah, AH
GEMA EKONOMI Vol 4 No 2 (2015)
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Further development of Islamic banking institutions in Indonesia to 1998 is still not fast because there is only one Islamic bank in operation. In 1998 issued Law no. 10 of 1998 to provide a stronger legal foundation for Islamic banking. Through law no. 23 of 1999, the government authorizes the Bank Indonesia to be able to carry out their duties based on Islamic principles. According to law no. 10 of 1998 and law no. 23 of 1999, the development of Islamic banking to rise sharply, especially from increasing the number of bank or office use Islamic principles and increasing the number of assets under management.The study population used in this study is the quarterly financial report of Bank Muamalat Indonesia in the period 2001 to 2010. Determination of sampling is a sampling technique in purposive sampling where the use of a subset of the population to represent the whole population, the data used in this study is secondary data, the data in the form of financial ratio of Bank Muamalat Indonesia processed quarterly financial statements of Bank Muamalat Indonesia in the period 2001 to 2010. R square value of 0.731, meaning 73.1 percent ROA is affected by the five independent variables CAR, NPF, FDR, BOPO and NIM. While the remaining 26.9 percent are influenced by other causes outside the model.
Co-Authors Alfian, Nurul Rusdiyanto Rusdiyanto, Rusdiyanto