IGNES JANUAR CAHYADI
STIE Trisakti

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FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR PEDRO SUKMADIJAYA; IGNES JANUAR CAHYADI
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (162.894 KB) | DOI: 10.34208/jba.v19i1a-1.147

Abstract

The purposes of this research is to analyze the effect of managerial ownership, independent board of commissioners, audit committe, company size, return on equity, leverage and earnings per share to firm’s value. The achievement of value of the firm may effect positive impact, both internal and external’s company. The population is manufacture companies listed in Indonesian Stock Exchange from 2011-2015. This research use purposive sampling method to determine the sample and only 41 companies selected as research sample. Multiple regression model and statisctic descriptive is used to analysis data. The result indicates that the independent board of commissioners and audit committe do not effect firm’s value. Otherwise, managerial ownership, company’s size, return on equity, leverage, and earnings per share has effects firm’s value
FAKTOR-FAKTOR YANG MEMPENGARUHI LAMANYA PENYELESAIAN AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ignes Januar Cahyadi
Jurnal Bisnis dan Akuntansi Vol 16 No 1a (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.968 KB) | DOI: 10.34208/jba.v16i1a.259

Abstract

Audit report lag refers to the number of days from the company’s year end (fiscal year) to the audit report date. The objective of this study is to investigate the influence of the gearing ratio, profitability, liquidity, firmsize, firm age and leverage toward the audit report lag. The population of this study is all the manufacturing companies listed in Indonesia Stock Exchange during 2008 until 2011. Samples of manufacturing companiesselected from purposive sampling method. The statistic method used to test on the research hypothesis is multiple regression method. The conclusion of this research is that the gearing ratio, liquidity and firm size have influence towards audit report lag. Profitability, firm age and leverage do not have any influence towards audit report lag. The finding show that the gearing ratio has a positive relation with the audit report lag. While liquidity and firm size have a negative relation with the audit report lag.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN MANUFAKTUR YANG TERMASUK DALAM DAFTAR EFEK SYARIAH IGNES JANUAR CAHYADI
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.567 KB) | DOI: 10.34208/jba.v19i2.272

Abstract

The purpose of this research is to analyze the influence of firm size, profitability, firm growth, assets structure, tax paid, safety consideration, and business risk toward capital structure and to analyze the influence of business risk toward capital structure with managerial ownership as moderating variable, among manufacturing companies included in the List of Islamic Securities.The samples in this research are all of the manufacturing companies included in the List of Islamic Securities, in the period 2010 until 2012. Only 50 companies meet the criteria and taken as samples. The samples of this research collected using purposive sampling and this research used multiple regression analysis to test the hypothesis. The conclusion of this research shows that firm size, firm growth, assets structure, safety consideration influence capital structure in the positive sign while profitability and business risk influence capital structure in the negative sign. On the other hand, tax paid do not influence capital structure. This research also show that managerial ownership has proven as moderating variable that strengthens the negative effect of business risk toward capital structure.