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Journal : Jurnal Riset Akuntansi Warmadewa

Pengaruh Tekanan Anggaran Waktu, Locus of Control, Kompleksitas Tugas dan Turnover Intention Terhadap Perilaku Disfungsional Auditor Pada Kantor Akuntan Publik di Provinsi Bali Dewa Ayu Shiinta Widhiaswari; I Made Wianto Putra; Ni Nyoman Sri Rahayu Damayanti
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2934.54-59

Abstract

The purpose of this study was to determine the Time Budget Pressure, Locus of Control, Task Complexity and Turnover Intention affect the dysfunctional behavior of auditors at KAP in Bali Province. The number of samples in this study were 82 auditors. The sampling technique used is a non-probability sampling method. The data analysis technique in this study is multiple linear regression analysis. Based on the results of the analysis, it was found that Time Budget Pressure and Locus Of Control had a negative effect on the Auditor's Dysfunctional Behavior at the Public Accounting Firm in Bali Province. Task Complexity and Turnover Intention have a positive effect on the Dysfunctional Behavior of the Auditor at the Public Accounting Firm in Bali Province.
Pengaruh Return on Assets, Return on Equity, Earning Per Share dan Debtto Equity Ratio Terhadap Harga Saham Kadek Angga Tirta; Partiwi Dwi Astuti; Ni Nyoman Sri Rahayu Damayanti
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4712.28-33

Abstract

This research aims to analyze the effect of return on assets, return on equity, earnings per share, and debt to equity ratio on stock prices. The population of this study is a consumer goods industry sector company listed on the Indonesia Stock Exchange for the period 2017-2019. The determination of the sample was done using purposive sampling techniques and there were 23 companies that were research samples from 40 companies during the pangamatan period. The data used in this study is secondary data in the form of company financial statements with the year 2017, 2018, 2019 obtained from the www.idx.co.id website. Data analysis techniques use descriptive statistics, classical assumption tests, and multiple linear regressions. The results of this study show that return on asset negatively and significantly affects stock prices; return on equity has a positive and significant effect on the stock price; earnings per share have a positive and significant effect on the stock price; and the debt to equity ratio has a negative and insignificant effect on the stock price.