Abdul Kadir Usry
STIE Malangkucecwara

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Pengaruh Dewan Komisaris Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening Abdul Kadir Usry; Tutik Arniati; Muslichah
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 7 No. 1 (2022): Januari 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i1.522

Abstract

This study aims to examine the effect of the board of commissioners (BOC) and capital structure on firm value. This research is a quantitative research, the data is processed using SMART-PLS. The population of this research are banking companies. By using purposive sampling technique, 37 banks were obtained as samples. if the period used is 3 years, the total observation is 111. Research findings indicate that BOC has a positive effect on firm value. Furthermore, the BOC has a negative influence on the capital structure. The next finding is that capital structure has a significant negative effect on firm value. Finally, capital structure mediates the effect of BOC on firm value.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN Enggar Nursasi; Firhan Syafrizal Davi; Abdul Kadir Usry
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 2 (2023): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i2.5784

Abstract

The purpose of this study was to investigate the impact of Liquidity, Profitability, and Company Size on the Going Concern Audit assessment of automotive companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021. The research uses a quantitative study that takes 56 automotive companies listed on the IDX as a population at the same time. Descriptive statistical analysis, logistic regression analysis, model feasibility test, coefficient of determination test, and hypothesis testing are all analytical methods used to process and assess the data collected in the study. The results showed that the Going Concern Audit Opinion of automotive companies on the IDX for the period 2018 to 2021 was influenced by liquidity, profitability, and company size factors