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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Benefit: Jurnal Manajemen dan Bisnis Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi FINANSIA : Jurnal Akuntansi dan Perbankan Syariah EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Investasi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Jurnal Pendidikan Ekonomi dan Akuntansi International Journal of Community Service Implementation
Yuli Chomsatu
Universitas Islam Batik Surakarta
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy 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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Faktor-faktor yang Mempengaruhi struktur Modal Kiki Nurhalimah; Yuli Chomsatu
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 2 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v3i2.2117

Abstract

Abstract: : Capital structure is a complex financial decision because it is related to other financial decision variables. This research aims to find out the factors that influence the capital structure. The population in this research is pharmaceutical companies that are listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample was chosen from the purposive sampling method and obtained a sample of 8 pharmaceutical companies. The data source is secondary data from the website (www.idx.co.id). This research uses multiple linear regression analysis with the help of SPSS version 21. The results of this study indicate that liquidity, business risk, company growth influence the company's capital structure. While profitability, company size, sales growth and asset structure have no effect on capital structure. The results of this research are expected to be a material consideration for company management in deciding policies on capital structure and providing information on users of financial statements for consideration of investment decisions.
Pengaruh Kinerja Keuangan dan Opini Audit terhadap Audit Report Lag pada Perusahaan Perbankan 2014 – 2017 Fitri Ani; Yuli Chomsatu; Riana R Dewi
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i2.2023

Abstract

The purpose of this research is to test the influence of profitability, solvency, liquidity, corporate size and opinion of audits on the audit report lag of the company. Researchers use 31 companies listed on the Indonesia Stock Exchange period 2014 – 2017 from the audited company. Based on the results of hypothesis 1 testing which states profitability is approved for auditareports, the company's lag is supported by empirical evidence. Hypothesis testing 2, which was approved as solvency, was approved against the company's audit lag report which was not supported by empirical evidence. The hypothesis 3 test that states liquidity is recognized for the audit lag report is not supported by empirical evidence. Testing the fourth hypothesis stating company size was approved for audit lag reports is not supported by empirical evidence. Whereas the 5th hypothesis stating that audit opinion was approved for the audit lag report was not supported by the police.
Co-Authors Adristi Paramita raissa Rachman Agni Astungkara Alfina Arum Rahmadhani Anisa Wantifa Pratiwi Anita Wijayanti Arif Sulistyo Wibowo Arum Vivian Marfu'ana Elvira Fitriana Sherly Endang Masitoh Esti Kurnia Sandy Fitri Ani Ikhsan Galih Alazis Kartika Hendra Kartika Hendra Titisari Kiki Nurhalimah Kresna Yoga Prasetyo Nialena Yusniawati Purnama Siddi Putri Astuti Ramah Harnung Setiyawati Riana R Dewi Riana Rachmawati Dewi Rika Umniati Saiful Anwar Septiana Putri Hargyanti Shindi devia Areza rahmadini Sholikha Nur Rohmah Silvia Dela Agusta Siti Nurlaela Suhendro Suhendro Syanindhita Giri Indah R Tien Kartika Kumala Dewi Titis Widya Yanti Tutik Alawiyah