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Desy Septariani
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PENGARUH FINANCIAL RATIOS DAN SIZE TERHADAP PRICE TO BOOK VALUE (STUDI PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODE 2010-2013) Desy Septariani
JABE (Journal of Applied Business and Economic) Vol 2, No 2 (2015): JABE
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.911 KB) | DOI: 10.30998/jabe.v2i2.1460

Abstract

This research is to test the effect of financial ratios with proxy Current Ratio, Debt to equity ratio, Return on equity, Retained earnings/Total asset  and size to Price to book value  at LQ45 companies listed in Indonesian Stock Exchange for period 2010-2013.The Population of this research are all companies listed in Indonesian Stock Exchange. Sampling technique used in the research is purposive sampling so that yield 45 sample company of LQ45.The data are analysed with multiple regression by means of SPSS.The results  indicate that Partially Return on equity have signifikan to Price to book value,Conversely Current ratio, Debt toequity ratio, Retained earnings/Total asset dan size does not have significant influence towards  price to book value. Simultaneously Current ratio, Debt to equity ratio, Return on equity, Retained earning/Total asset dan size have significant influence to Price to book value.
PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Food and Beverages di BEI Periode 2013-2014) Desy Septariani
JABE (Journal of Applied Business and Economic) Vol 2, No 4 (2016): JABE
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.032 KB) | DOI: 10.30998/jabe.v2i4.1526

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh  Return On Asset, Debt To Equity Rasio   dan ukuran Kantor  Akuntan Publik terhadap Audit  Delay  pada perusahaan  food and beverages  yang terdaftar di BEI periode 2013-2014. Populasi dari penelitian ini semua perusahaan yang terdaftar di BEI. teknik pengambilan sampel dalam penelitian ini adalah  purposive sampling  dengan jumlah sampel 18 perusahaan  food and beverages  yang terdaftar di BEI periode 2013-2014. Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian secara parsial ukuran Kantor akuntan publik mempunyai pengaruh yang signifikan  terhadap audit  delay, sedangkan Return On Asset  dan Debt To Equity Rasio tidak berpengaruh secara signifikan terhadap audit  delay. Secara simultan  Return On Asset, Debt To Equity  Rasio dan Ukuran kantor akuntan publik berpengaruh terhadap audit delay.
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