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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Gemilang: Jurnal Manajemen dan Akuntansi Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Jurnal Publikasi Ilmu Manajemen Jurnal Manajemen Riset Inovasi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Inovasi Ekonomi Syariah dan Akuntansi JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Bisnis, Ekonomi Syariah dan Pajak
Elyanti Rosmanidar
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi

 1 
PENGARUH KAS, PIUTANG DAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BEI TAHUN 2018 - 2020 Asrita Rahayu Utari; Elyanti Rosmanidar; Marissa Putriana
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v3i1.234

Abstract

This thesis aims to determine the effect of cash turnover, accounts receivable turnover and inventory turnover on profitability in automotive and component companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses independent variables, namely cash turnover, accounts receivable turnover and inventory turnover. The dependent variable is profitability. The data used in this study is secondary data in the form of financial statements of automotive and component companies listed on the Indonesia Stock Exchange in 2018-2020. The year 2018 is used to compare the years 2019 to 2020. This research is descriptive with a quantitative approach. The statistical method uses multiple linear regression analysis, t test, f test, and analysis of the coefficient of determination. The results of this study indicate that accounts receivable turnover has an effect on profitability. Cash turnover and inventory turnover have no effect on profitability. By using the F test, it is found that the independent variable has a simultaneous influence on the dependent variable. The calculation of the coefficient of determination shows that all independent variables, namely cash turnover, receivables turnover and inventory turnover can explain the profitability variable of 28.7%, the remaining 71.3% is influenced by other variables not examined in this study.
PENGARUH UKURAN PERUSAHAAN, AUDITOR SWITCHING DAN AUDIT FEE TERHADAP AUDIT DELAY PADA PERUSAHAAN PROPERTI YANG TERDAFTAR DI ISSI PERIODE 2016-2020 Rabaiyah; Elyanti Rosmanidar; Nurfitri Martaliah
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 2 (2023): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v3i2.260

Abstract

Audit Delay is the time span for the completion of the annual financial statement audit. Completion of financial statement audits may experience delays caused by several factors such as company size, auditor switching, and audit fees. This study aims to analyze the effect of Company Size, Auditor Switching and Audit Fee on Audit Delay in property companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period. The data used is secondary data with the panel data regression analysis method with the help of the e-view 12 program to see a comprehensive picture of the independent variables on the dependent variable. The sample in this study consisted of 9 companies for 5 years. The results of this study indicate that firm size has a negative and insignificant effect on audit delay with a significance level of 0.372 > 0.05. Auditor switching has a positive and significant effect on audit delay with a significance level of 0.032 <0.05. Audit Fee has a significant effect on audit delay with a significance level of 0.045 < 0.05. While the company, auditor switching and audit fees together affect the audit delay variable with a significance value of 0.018 <0.05. The magnitude of the influence of company size, auditor switching and audit fees on audit delay as a whole is 24%
Co-Authors Agusriandi, Agusriandi Ahsan Putra Hafiz Ardiyansah Ardiyansah Asrita Rahayu Utari Ayu Gusniasari Beid Fitrianova Andriani Bella Arisha Bima Afandy Daulay Dian Kurniasih Wahyusari Efriyadi Efriyadi Eja Armaz Hardi Erwin Saputra Siregar Ferri Saputra Tanjung Fredean Fahenzi Kholid Habriyanto Habriyanto Heni Pujiastuti Khairiyani Khairiyani Laily Ifazah Lina Permata Sari M Randi Saputra M. Taufik Ridho Melvy Aulia Putri Nasution Mohammad Orinaldi muhammad ivan septian Nadia Sulistiawati Neneng Sudharyati Nina Marlina Nufitri Martaliah Nur Azizah Nur fahmi Nurfitri Martaliah Putriana, Marissa Rabaiyah Rahma Dwi Frasansyah Rahmat Budi Permana Rahmatang Rahmatang Rani Ariska Pratiwi Rina Hartati Rinta Okta Sari Rizky Ayu Ananda Solichah Tri Sugiharto Usdeldi, Usdeldi Wage Suratman Winda Rosalia Yenti Yuliana Safitri Zahratud Diniah