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hersugondo -
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PREDIKSI PROBABILITAS AUDIT DELAY DAN FAKTOR DETERMINANNYA hersugondo -; Andi Kartika
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 20, No 35 (2013)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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Abstract

Time difference between financial statement and auditing opinion date indicates the amount of time needed in auditing settlement period. This condition can affect the punctuation of the information published and will influence market reaction towards the lengthy information. It will also the level of uncertainty based on the published information in the auditor’s financial statement in which containing company’s profit information. This study aims to measure the factors which affect audit delay. They are total asset, operation loss and profit, auditor’s opinion, profitability, solvability, and auditor’s reputation.The population of the study is the manufactaur companies registered in the Jakarta Stock Exchange in the period of 2006-2009. Sampling technique employed in this study is the purposive sampling with the total sample of 256 companies. The data analysis uses logistic regressions.The result of the study shows that the total asset and solvability have significant influence towards audit delay. On the other hand,  operation loss and profit, and auditor’s opinion profitability and the auditor’s reputation do not have any influence towards audit delay. Keywords: Audit Delay, the size of the company, operation loss and profit, auditor’s opinion, profitability, solvability, auditor’s reputation.
pengaruh CAR,NPL,DPK DAN ROA TERHADAP LDR PERBANKAN INDONESIA0 hersugondo -; handy setyo tamtomo setyo tamtomo
JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol 19, No 33 (2012)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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Abstract

       Penelitiuan ini bertujuan untuk menguji pengaruh capital adequency ratio (CAR) , non per perfoming Loan (NPL), dana pihak ketiga (DPK) dan return on asset (ROA) TERHADAP lOAN TO deposit ratio ( ldr) pasa perusahaan perbankan di indonesia tahun 2006-2009. Hal ini dimaksutkan agar perusahann perusahaan perbankan di indonesia tersebut dapat membuat sesuatu strategi kebijakan likuidiotas yang optimal, sehingga perusahaan perbankan tersebut dapat tetap exis untuk saat ini dan dimasa mendatang.      Data yang diperlukan dalam penelitian ini adalah data sekunder yang di peroleh dari derektori bank indonesia tahun 2006-2009. Teknik pengambiilan sample dengan menggunakan purposive sampling, sehingga diperoleh sample sebanyak 320 data observasi, tetapi setelah dilakukan outlier independen dengan variabel dependen digunakan uji regresi linier berganda dengan taraf signifkansi sebesar 5%.     Berdasarkan hasil penelitian ditemukan selama periode penelitian secara parsial , variabel capital adequancy ratio dan retun on asset berpengaruh positif dan signifikan terhadap ldr perusahaan non perfoming loan berpengaruh negativ dan signifikan terhadap ldr perusahaan sedangkan dana hak ketiga tidak berpengaruh terhadap ldr perusahaan .keyword: capital adequancy ratio,non performing loan,dana pihak ketiga dan return on aset, loan to deposit ratio  
Co-Authors handy setyo tamtomo setyo tamtomo Kartika Andi