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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Aplikasi Akuntansi Jurnal Bisnis Terapan Jurnal Riset Akuntansi Aksioma ACCOUNTHIK : Journal of Accounting and Finance Jurnal Abdimas Sangkabira Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi Asian Journal of Management, Entrepreneurship and Social Science
Robith Hudaya
Universitas Mataram
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN)

 1 
Pengaruh Kompleksitas Operasi Perusahaan, Umur Perusahaan dan Opini Auditor Terhadap Ketepatwaktuan Laporan Audit Nurhairunnisa Nurhairunnisa; Bambang Bambang; Robith Hudaya
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 2 No 1 (2021): Rekan
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.173 KB) | DOI: 10.30812/rekan.v2i1.1051

Abstract

This study aims to determine the effect of the complexity of company operations, company age, and auditor's opinion on the timeliness of audit reports on mining companies listed on the IDX in 2016-2018. The analysis technique used is descriptive analysis with hypothesis testing using multiple linear regression models through SPSS version 22 software. This study uses secondary data, namely annual reports published on the website www.idx.co.id or published through the company's official website. The population of this research is all mining companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling technique was using purposive sampling. Based on predetermined criteria, 30 companies were obtained as samples and 90 observations. The results of this study indicate that there is no influence of the complexity of the company's operations, company age, and the auditor's opinion on the timeliness of the audit report. This research is expected to contribute thoughts, information, and benefits to related stakeholders. For public accountants, this research can be used as a reference that can be used in carrying out their audit service practices, especially in an effort to improve the efficiency and effectiveness of audit implementation through managing factors that can affect the timeliness of submitting audit reports so that audit completion can be improved and accelerated. publication of audited financial reports. For investors, these useful concepts of thought and understanding can be used as a reference in reading and analyzing information in making decisions, especially in matters relating to audited financial reports.
Pengaruh Profitabilitas, Leverage dan Likuiditas terhadap Return Saham Perusahaan Manufaktur di Bursa Efek Indonesia Milna Dwi Lestari; Nina Karina Karim; Robith Hudaya
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 3 No 1 (2022): Rekan
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v3i1.1704

Abstract

This study aims to determine the effect of profitability, leverage and liquidity on stock returns. The test was carried out on 14 samples of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015–2019 period. This type of research is associative with a quantitative approach using data sources in the form of financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). The data was processed using the Statistical Product and Service Solutions (SPSS) software version 23.0. The results of this study are profitability measured using Return On Assets (ROA) has no effect on stock returns, leverage as measured using Debt to Equity Ratio (DER) has no effect on stock returns and liquidity as measured using Current Ratio (CR) has no effect on stock returns
Co-Authors Aida Hayatun Thaiybah Alvin Janitra Animah Animah Baiq Anggun HL Baiq Elsha Hanada bambang bambang Bambang Bambang Bq. Rosyida Dwi Astuti Cahya Ayu Mulia Putri Rasyid Cahyaningtyas, Susi Retna Elin Erlina Sasanti Eni Indriani Eni Indriani Ernawati Ferli Anggi Mandasari Gina Rahayu Anggraini Hanny Haliza Shabila Izzana Zanubah Khaerul Watoni L Erdian Sandi Wiranata Lalu Takdir Jumaidi Lukman Effendy M. Ali Fikri Milna Dwi Lestari Muh. Muziani Muh.Zaky Ihvan Ni Ketut Erma Dewi Nina Karina Karim Nina Karina Karim Nungki Kartikasari Nunuk Ariyana Nurhairunnisa Nurhairunnisa Nurul Rizkiaeni Ganevia Ofhi Sabriana Pusparini, Herlina Ramadhani, Rahmi Sri Santi Novia Suryantara, Adhitya Bayu Tuti Handayani Uciawati Uciawati Widia Astuti Yusli Mariadi