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Azwir, Nasir
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Economics, Econometrics & Finance

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PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL RESTATEMENTS (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2016) Intan, Chyntia Margareth; Azwir, Nasir; Desmiyawati, Desmiyawati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of audit committee characteristics onfinancial restatements. Audit committee characteristics used in this study areaudit committee independence, audit committee meeting, audit committee size,and audit committee expertise. The population in this study is all companies listedon Indonesia Stock Exchange (IDX) in 2016. Research sample is determined usinga purposive sampling method. The data in this research is obtained by annualreports of 27 companies that have restated their financial restatements and 27companies that did not restate their financial restatements, resulting in a total of54 samples. This study uses the Logistic Regression as a method of analysis. Theresults prove that audit committee expertise influence financial restatements.Meanwhile, audit committee independence, audit committee meeting, and auditcommittee size have no significant effect on financial restatements.Keywords: audit committee, corporate governance, financial restatements
PENGARUH DEBT TO EQUITY RATIO, RETURN ON EQUITY, EARNING PER SHARE, UMUR PERUSAHAAN, UKURAN PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP UNDERPRICING PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA TAHUN 2018 Iska, Pratiwi Ajeng; Hariadi, Hariadi; Azwir, Nasir
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The aim of this study is to examine the influence of Debt To Equity Ratio, Return On Equity, Earning Per Share, Firm’s Age, Firm’s Size, and Auditor Reputation toward Underpricing on companies conducted Initial Public Offering (IPO) in Indonesia Stock Exchange in 2018. The population of this study is the companies conducted Initial Public Offering (IPO) which are listed in Indonesia Stock Exchange in 2018. The number of sample used in this research are 57 companies with purposive sampling method. Data are analyzed using multiple regression analysis method at level significance 5% using SPSS (Statictical Product and Service Solution) version 20. The results showed that Firm’s Age and Auditor Reputation have significant effect toward Underpricing at the level of 5%. While Debt To Equity Ratio, Return On Equity, Earning Per Share, and Firm’s Size have no effect on UnderpricingKeywords : Debt To Equity Ratio, Return On Equity, Earning Per Share, Firm’s Age, Firm’s Size, Auditor Reputation, Underpricing
PENGARUH DEBT TO EQUITY RATIO, RETURN ON EQUITY, EARNING PER SHARE, UMUR PERUSAHAAN, UKURAN PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP UNDERPRICING PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA TAHUN 2018 Iska, Pratiwi Ajeng; Hariadi, Hariadi; Azwir, Nasir
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to examine the influence of Debt To Equity Ratio, Return On Equity, Earning Per Share, Firm’s Age, Firm’s Size, and Auditor Reputation toward Underpricing on companies conducted Initial Public Offering (IPO) in Indonesia Stock Exchange in 2018. The population of this study is the companies conducted Initial Public Offering (IPO) which are listed in Indonesia Stock Exchange in 2018. The number of sample used in this research are 57 companies with purposive sampling method. Data are analyzed using multiple regression analysis method at level significance 5% using SPSS (Statictical Product and Service Solution) version 20. The results showed that Firm’s Age and Auditor Reputation have significant effect toward Underpricing at the level of 5%. While Debt To Equity Ratio, Return On Equity, Earning Per Share, and Firm’s Size have no effect on UnderpricingKeywords : Debt To Equity Ratio, Return On Equity, Earning Per Share, Firm’s Age, Firm’s Size, Auditor Reputation, Underpricing
Co-Authors Desmiyawati Desmiyawati, Desmiyawati Hariadi Hariadi Intan, Chyntia Margareth Iska, Pratiwi Ajeng