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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JURNAL PENDIDIKAN TAMBUSAI Journal of Saintech Transfer Iqtishoduna: Jurnal Ekonomi Islam Majalah Ilmiah Warta Dharmawangsa Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Proceeding International Seminar of Islamic Studies Journal Of Business, Finance, and Economics (JBFE) Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis Jurnal Ekonomika Dan Bisnis Economic Reviews Journal Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Manajemen dan Bisnis Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung Jurnal Kewirausahaan Bukit Pengharapan Journal Accounting International Mount Hope Journal of Innovative and Creativity
Desi Ika
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Journal : Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)

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Pengaruh Likuiditas, Profitabilitas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2022 Verina Putri, Nesia; Suryani, Yani; Ika, Desi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.819

Abstract

This research was conducted with the aim of knowing the effect of liquidity, profitability and firm size on firm value with Corporate Social Responsibility as a moderating variable. This type of research is a quantitative research that is associative in nature. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the period of 2016-2022. The sampling techniques used purposive sampling method with samples of 15 companies over 7 years of observation so that total observation datas are 105 datas. This method of research analysis is statistical analysis using version 26 of SPSS software and Moderated Regression Analysis (MRA). The results of this research indicates that liquidity had no significanlyt effect on firm value, profitability had a significant effect on firm value, firm size had no effect on firm value,Corporate Social Responsibility moderates but is no significant the relationship between liquidity on firm value, and Corporate Social Responsibility did not moderate the relationship between profitability and firm size on firm value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) in period of 2016-2022.
Pengaruh Auditor Switching, Reputasi Kantor Akuntan Publik, Dan Audit Tenure Terhadap Kualitas Audit Dengan Efektivitas Komite Audit Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2018-2023) Lia Arizki; Yani Suryani; Desi Ika
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i03.1367

Abstract

This research aims to determine auditor switching, Public Accounting Firm reputation, and audit tenure on audit quality with the effectiveness of the audit committee as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2023. The sample selection method used is purposive sampling. The total observations in this research were 264 samples with 6 years of observation consisting of 44 companies. The data analysis technique used in this research is logistic regression analysis and Moderated Regression Analysis. The test results of this research indicate that auditor switching, Public Accounting Firm reputation, and audit tenure simultaneously or together have an effect on audit quality. Partially, auditor switching has a significant positive effect on audit quality, audit tenure has a significant negative effect on audit quality, and KAP reputation has no effect on audit quality. The effectiveness of the audit committee is able to moderate the effect of KAP reputation and audit tenure on audit quality. The effectiveness of the audit committee is unable to moderate the effect of auditor switching on audit quality.
Co-Authors Afwan Habib Ahmad Sani Al-Mahdi Ananda Mutiara Syahputri Andri Soemitra Angelia Pribadi Aritonang, Santi Purnama Sari Azhar, M. Karya Satya Batubara, Dinda Kurnia Ramadhani Indra, Arifki Fa Lia Arizki Listiorini Listrioni Listrioni Liza Novietta M. Karya Satya Azhar Malau, Clara Nova Augustina Mawarda, Nanda Putri Mellysa Ramadhani Muhammad Arief Nanda Putri Mawarda Nurasiyah, Nurasiyah Nurlaila Rahmayani, Putri Ranjita Ranjita, Ranjita Rizki Filhayati Rambe Rizki Fillhayati Rambe Shella Alanda Siagian, Cristin Sasa Bela Siregar, Maimunah Syahputri, Ananda Mutiara Syavira Adinda Valda Shakila Verina Putri, Nesia Yani Suryani Yani Suryani Yani Suryani