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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Owner : Riset dan Jurnal Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Mega Aktiva: Jurnal Ekonomi dan Manajemen Enrichment : Journal of Management Jupeko (Jurnal Pendidikan Ekonomi) Accounting and Business Journal JURNAL REGIONOMIC Pareto : Jurnal Riset Manajemen dan Bisnis Jurnal Kewirausahaan Bukit Pengharapan Jurnal Pengabdian Bukit Pengharapan Mount Hope Management International Journal
Sigalingging, Eni Duwita
Universitas Quality Berastagi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Sektor Properties & Real Estate Sinaga, Krismando Viktor; Syafira Ulya Firza; Eni Duwita Sigalingging
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2171

Abstract

This research is based on the phenomenon of many public companies experiencing long periods of time in publishing their financial reports. This research aims to test the effect of profitability, solvency, firm size, and auditor reputation on audit. In this study, profitability, solvency, firm size, and auditor reputation variables act as independent variables, besides the dependent variable used is audit delay. The sample in this study is properties & real estate companies listed on the IDX in 2021- 2022 with a total sample of 70 samples. The sample selection is based on the purposive sampling method with the criteria and requirements determined by the researcher. The analytical method used in this research is multiple linear regression analysis using SPSS 25 program aid. The results showed that partially variables profitability have a significant negative effect on audit delay and solvency have a negative effect but not significant on audit delay. Meanwhile, the firm size and auditor reputation have a positif but not significant effect on audit delay.
Faktor-Faktor Yang Mempengaruhi Struktur Modal Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi Khosasi, Dian Bravo; Silitonga, Putri S. L.; Firza, Syafira Ulya; Sigalingging, Eni Duwita
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2200

Abstract

This research aims to analyze the influence of liquidity, business risk, asset structure, profitability and company size on the company's capital structure. Apart from that, this research also examines the role of managerial ownership as a moderating variable that can influence the relationship between the independent variable and the dependent variable. This research uses a sample of 603 manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The method used in sampling is based on criteria (purposive sampling). The data collection method in this research uses library research by means of documentation and literature. The results of this research show that liquidity, business risk, asset structure, profitability and company size have no effect on capital structure. Managerial ownership is able to moderate the relationship between company size and capital structure. Managerial ownership is unable to moderate the relationship between liquidity, business risk, asset structure and profitability on capital structure.
Peran Profitability dalam Memoderasi Pengaruh Predictor Debt Policy Law, Jimmy; Akilah; Shane, Cindy; Firza, Syafira Ulya; Sigalingging, Eni Duwita
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2214

Abstract

The research aims to examine and analyze the effect of business risk, company growth, company size, asset structure, and free cash flow on debt policy with profitability as a moderating variable. The population of this study consists of 191 mining companies for the period of 2020-2022 listed on Indonesia Stock Exchange (IDX). The sampling technique was purposive sampling and 106 company were used. This type of research was correlational method. Data analysis was performed using classical assumption, hypothesis testing, and moderating regression (MRA) using IBM SPSS 25 version. Partially, the result of the study indicate that company growth and company size had a significant positive effect on debt policy; free cash flow had a significant negative effect on debt policy; meanwhile, business risk and asset structure had no significant effect on debt policy. The result of the moderation test in this study indicate that profitabiliy can moderate the effect of company growth on debt policy. Meanwhile, profitability is unable to moderate the effect of business risk, company size, asset structure, and free cash flow on debt policy.
Analisis Faktor yang Mempengaruhi Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi Sektor Pertambangan Christina, Christina; Lo, Lucyana; Julis, Danica; Firza, Syafira Ulya; Sigalingging, Eni Duwita
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2230

Abstract

Penelitian ini dilakukan untuk mengkaji dan menganalisis faktor yang mempengaruhi nilai perusahaan (Price to Book Value) dan bagaimana peran kebijakan dividen (Dividend Payout Ratio) memoderasi hubungan faktor-faktor tersebut dengan nilai perusahaan. Semakin tinggi nilai perusahaan, maka akan diikuti dengan tingginya harga saham. Tingginya harga saham perusahaan menunjukkan tingginya kekayaan perusahaan yang tercermin dari tingginya nilai perusahaan. Nilai perusahaan dipengaruhi oleh beberapa faktor internal perusahaan seperti profitabilitas, struktur modal, ukuran perusahaan, likuiditas, dan rasio aktivitas. Penelitian ini berobjek pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Populasi dalam penelitian ini berjumlah 191 perusahaan. Metode pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 86 perusahaan dengan total pengamatan 131 perusahaan. Metode analisis data yang digunakan adalah Partial Least Squaredengan model two-stage approach dengan menggunakan alat bantu perangkat lunak statistika SmartPLS 3. Hasil penelitian menunjukkan bahwa variabel profitabilitas (Return on Assets), struktur modal (Debt to Equity Ratio), ukuran perusahaan (LnTotalAsset), likuiditas (Current Ratio), rasio aktivitas (Total Assets Turn Over) tidak berpengaruh terhadap nilai perusahaan (Price to Book Value) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Selain itu, pengujian moderasi menunjukkan bahwa kebijakan dividen tidak mampu memoderasi hubungan (Return on Assets) dengan nilai perusahaan (Price to Book Value) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Kata Kunci: Kebijakan Dividen ; Likuiditas ; Nilai Perusahaan ; Profitabilias ; Rasio Aktivitas ; Struktur Modal ; Ukuran Perusahaan.
Co-Authors Akilah Christina Christina Dessyana Dessyana, Dessyana Dina Indah Permatasari Fiderlin Buulolo gaol, masria lumban Julis, Danica Khosasi, Dian Bravo Law, Jimmy Lo, Lucyana Permatasari, Dina Indah Prima Reza Wahyuni Sembiring, Afen Prana Utama Shane, Cindy Silitonga, Putri S. L. Sinaga, Krismando Viktor Sitepu, Jupianus Syafira Ulya Firza Syafira Ulya Firza Theresia Natalia Sinaga Yunita Eriyanti Pakpahan, Yunita Eriyanti