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Journal : EQUILIBIRIA

PENGARUH FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Aznedra Aznedra; Rizki Eka Putra
EQUILIBIRIA Vol 9, No 1 (2022): Juni 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.913 KB) | DOI: 10.33373/jeq.v9i1.4263

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Faktor Fundamental Terhadap Harga Saham pada Perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Penelitian ini merupakan penelitian kuantitatif dan jenis data yang digunakan adalah data sekunder yang didapatkan dari Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah menggunakan Uji Asumsi Klasik, Analisis Regresi Berganda, Uji T, Uji F, dan Koefisien Determinasi. Dengan pengolahan data menggunakan program SPSS 20. Hasil penelitian ini menunjukkan hasil bahwa variabel Return on Asset (ROA) dan variabel Return on Equity (ROE) berpengaruh signifikan terhadap harga saham. Variabel lainnya tidak menunjukkan pengaruh yang signifikan.Kata Kunci : Return on Asset (ROA), Return on Equity (ROE), Earning Per Share (EPS), Debt to Equity Ratio (DER), Harga Saham.
PENGARUH AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH (STUDI KASUS SKPD KEPUALAUAN RIAU) Aznedra Aznedra; Nurhayaty Nurhayaty; Rizki Eka Putra
EQUILIBIRIA Vol 7, No 1 (2020): Juni 2020
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.62 KB) | DOI: 10.33373/jeq.v7i1.2622

Abstract

This research was conducted at the Riau Islands SKPD with the aim to find out and analyze the Effect of the Accountability of the Regional Financial Statements (LKPD) Against Regional Government Corruption (Case Study of the Riau Islands SKPD). This research uses descriptive analysis and statistical analysis methods. The results of the analysis of audit opinion with a proxy for four types of audit opinions issued by the Indonesian Audit Board of the Republic of Indonesia on the financial statements of the local government on the corruption perception index showed that the audit opinion variable (X1) t value was 2,272 with a probability of 0.211. With t count 2,272 greater than t-table 0.05 (40) 2,021 or probability 0.211 greater than 0.05; then H0 is accepted which means that the Audit Opinion variable (X1) partially or individually has no significant effect on the Corruption Perception Index (Y) in the Riau Islands Province LKPD. This result means that the audit opinion issued by BPK RI does not affect the perception of the regional government. Although the results of an opinion from a fair LKPD without exception does not mean that the government has a low level of corruption
Pengaruh Audit Tenure Dan Reputasi Kap Terhadap Kualitas Audit Pada Perusahaan Indeks L45 Di Bursa Efek Indonesia Tahun 2015-2019 Aznedra .; Rizki Eka Putra
EQUILIBIRIA Vol 7, No 1 (2020): Juni 2020
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.072 KB) | DOI: 10.33373/jeq.v7i1.2916

Abstract

This study aims to analyze and provide empirical evidence of the influence of audit tenure, reputation of audit firm. Audit quality is measured by earnings surprise benchmark. This approach was adopted by Rossieta and Wibowo from one of Carey and Simnett audit quality analysis models. Hypothesis (1) Audit tenure positively affect to the audit quality, (2) reputation of audit firm positively affect to the audit quality, (3) Firm Size negative affect to the audit quality, (3) Audit tenure and reputation of audit firm have posittively effect to audit quality. The research used 100 sample of manufacturing companies listed on Bursa Efek Indonesia (BEI) from 2015 – 2019. Determination of the sample using purposive sampling method. Data from this study were obtained from financial statements of manufacturing firms drawn from the Indonesia Stock Exchange and Indonesian Capital Market Directory. To analyze the effect of independent variable on the dependent variable, data were analyzed by logistic regression analysis. The result shows that audit tenure have positive and significant effect to the audit quality and reputation of audit firm have negatife and have not significant effect to the audit quality