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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Mirai Management Patria Artha Journal of Accounting Dan Financial Reporting Jurnal Akuntansi
Hadriana Hanafie
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Auditor Switching Perusahaan Manufaktur di Bursa Efek Indonesia Raodatul Uslifah; Hadriana Hanafie
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 6 No 2 (2016): ASSETS
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v6i2.2907

Abstract

Tujuan penelitian ini adalah untuk menguji dan memperoleh bukti empiris mengenai pengaruh pergantian manajemen, opini auditor, pertumbuhan perusahaan dan ukuran perusahaan terhadap pergantian Kantor Akuntan Publik (auditor switching) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia mulai tahun 2011-2014. Jenis data yang digunakan dalam penelitian ini adalah laporan keuangan perusahaan manufaktur yang dipublikasikan. Metode yang digunakan yaitu metode purposive sampling yang  diperoleh  dari 22 perusahaan sebagai sampel, total pengamatan sebanyak 88. Pengujian hipotesis dalam penelitian ini menggunakan regresi logistik (logistic regression). Hasil penelitian   menunjukkan bahwa opini auditor berpengaruh negatif terhadap auditor switching, sedangakan pergantian manajemen, pertumbuhan perusahaan dan ukuran perusahaan tidak berpengaruh terhadap auditor switching
Pengaruh Likuiditas dan Leverage terhadap Profitabilitas pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Herlina Herlina; Hadriana Hanafie
Jurnal Mirai Management Vol 6, No 3 (2021)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v6i3.2284

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas dan leverage terhadap profitabilitas pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia. Rasio keuangan likuiditas yang digunakan adalah current ratio (CR), leverage yang digunakan adalah debt to equity ratio (DER) dan rasio profitabilitas yang digunakan adalah return on equity (ROE). Populasi dalam penelitian ini adalah perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) dan sampel penelitian berjumlah 6 perusahaan farmasi yang diperoleh dengan teknik purposive sampling. Metode analisis yang digunakan adalah metode analisis regresi linear berganda yang dilakukan dengan SPSS 26. Penelitian ini menggunakan data pertahunnya pada periode 2015-2020 pada setiap variabel penelitian. Hasil penelitian ini menunjukkan bahwa variabel CR dan DER secara parsial berpengaruh positif signifikan terhadap ROE. Secara simultan variabel CR dan DER tidak berpengaruh secara bersamaan terhadap ROE. Selain itu diketahui nilai R-Square sebesar 26,6% yang berarti variabel CR dan DER belum baik menjelaskan variabel terikat pada perusahaan farmasi. Sedangkan sisanya sebesar 73,4% dipengaruhi oleh variabel lain diluar model regresi ini. Kata Kunci: current ratio; debt to equity ratio dan return on equity. Abstract This study aims to determine the effect of liquidity and leverage on profitability in pharmaceutical companies listed on the Indonesia Stock Exchange. The financial liquidity ratio used is the current ratio (CR), the leverage used is the debt to equity ratio (DER), and the profitability ratio used is the return on equity (ROE). The population in this study were pharmaceutical companies listed on the Indonesia Stock Exchange (IDX), and the research sample consisted of 6 pharmaceutical companies obtained by purposive sampling. The analytical method is the multiple linear regression analysis method with SPSS 26. This study uses annual data from 2015-2020 on each research variable. The results of this study indicate that the variables CR and DER partially have a significant positive effect on ROE. Simultaneously, CR and DER variables have no simultaneous impact on ROE. In addition, it is known that the R-Square value is 24%, which means that the CR and DER variables have not been good at explaining the dependent variable in pharmaceutical companies. While other variables outside this regression model influence the remaining 76%. Keywords: current ratio; debt to equity ratio dan return on equity.
INFLUENCE OF MANAGERIAL OWNERSHIP AND INSTITUTIONAL OWNERSHIP OF FINANCIAL PERFORMANCE IN LISTED PULP AND PAPER COMPANIES IN INDONESIA EXCHANGE Hadriana Hanafie
Patria Artha Journal of Accounting dan Financial Reporting Vol 3, No 2 (2019): Patria Artha Journal of Accounting and Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v3i2.306

Abstract

The objectives of this study are: 1) to find out and analyze the effect of managerial ownership on financial performance on Pulp and Paper companies listed on the Indonesia Stock Exchange, and 2) to determine and analyze the effect of institutional ownership on financial performance on Pulp and Paper companies listed on Indonesia stock exchange. Data collection was carried out through documentation techniques in the form of financial statements for 5 years from 2013 to 2017 with the type of data pooling research. Pulp and Paper company research subjects listed on the Indonesia Stock Exchange. The data analysis technique used in this study is the multiple regression equation. The results showed that 1) the results of the study indicated that the application of managerial ownership in the sample company had been effective so that it had an influence in helping the unification of interests between managers and owners that could motivate managers to take action to improve the company's financial performance and 2) the results of this study proved that investors the institution is unable to professionally monitor the development of its investment in a company, thus the level of control over actions and management performance is very lacking so that the potential for fraud that can harm the company cannot be suppressed
Strengthening Fraud Control Plan For Investigative Audit And Probity Audit In Fraud Detection Abdullah, Muhammad Wahyuddin; Nurmelani; Andi Yustika Manrimawagau Bayan; Hadriana Hanafie
Jurnal Akuntansi Vol. 28 No. 3 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i3.2181

Abstract

The high number of corruption cases in local governments in Indonesia demands increased government attention to fraud cases. Opportunity for fraud can start from the planning stage to follow-up so that appropriate preventive and repressive handling efforts are needed. The Financial and Development Supervisory Agency has developed a fraud control plan and probity audit guidelines that are expected to be a solution to eradicate fraud in local governments. This study aims to analyse the effect of implementing investigative and probity audits on strengthening the fraud control plan in detecting fraud by auditors of the Financial and Development Supervision Agency of South Sulawesi and West Sulawesi. This study used quantitative with multiple linear analysis with Smart PLS 3.0 Software. Results found that investigative and probity audits positively affect fraud detection. Meanwhile, the fraud control plan does not strengthen the relationship between investigative and probity audits to fraud detection.
Co-Authors Abdullah, Muhammad Wahyuddin Andi Yustika Manrimawagau Bayan Herlina Herlina Nurmelani Raodatul Uslifah