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Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

PENGARUH STRUKTUR KEPEMILIKAN, AUDIT FEE DAN AUDIT REPORT LAG TERHADAP INTEGRITAS LAPORAN KEUANGAN Louw, Febriana; Indah, Nopiani
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.403

Abstract

This study aims to investigate the impact of ownership structure, audit fees, and audit report lag on the integrity of financial statements. This research is of an associative nature employing a quantitative approach. The research sample consists of companies in the industrial sector listed on the Indonesia Stock Exchange during the period 2017-2021. Using purposive sampling method, 10 companies were selected as the research sample. The data analysis technique employed in this research is multiple linear regression analysis assisted by Statistical Product and Service Solution (SPSS) version 25. The research findings indicate that ownership structure has a negative impact on the integrity of financial statements, audit fees do not have an impact on the integrity of financial statements, while audit report lag has a positive impact on the integrity of financial statements in companies in the industrial sector listed on the Indonesia Stock Exchange
ANALISIS PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2023 Suwantono, Edwin; Indah, Nopiani
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.848

Abstract

This research aims to test whether there is an influence of the independence of capital structure, company size and profitability on company value.  This research provides important implications for energy sector company managers and capital market regulators in determining optimal strategies related to capital structure, asset management, and increasing profitability to increase company value. The research uses panel data with annual data over a period of seven years from 2017-2023. The population in this research is all 90 companies in the Energy Sector of the Indonesia Stock Exchange listed in 2023. The research sample was obtained using a purposive sampling method totaling 27 companies in the Energy Sector of the Indonesia Stock Exchange. The total number of data observations used was 189 data. The research method used is multiple linear regression with Eviews 10. The research results show that company size and profitability have a positive effect on company value. Meanwhile, capital structure has no effect on company value.