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Journal : JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam)

ANALYSIS OF FACTORS AFFECTING AUDITOR SWITCHING IN INDONESIA Sunarto Wage; Nanda Harry Mardika
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 10 No 2 (2022): Volume 10 Nomor 2 2022
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v10i2.5613

Abstract

This study's goal is to ascertain the impact of The goal of this study is to identify the factors that affect auditor turnover, including auditor opinion, financial distress, client business growth, and KAP size. The LQ 45 index businesses listed on the Indonesian Stock Exchange for the years 2018 through 2021 made up the study's population. 15 businesses were chosen as a sample using the purposive sampling method. Using Software Reviews, analyze survey data using multiple linear regression analysis 9. The findings of this study indicate that auditors' ability to move firms is influenced by audit opinion and margin size. At the same time, the turnover of auditors is unaffected by client firm development and financial difficulty.
THE IMPACT OF REGIONAL ORIGIN INCOME AND ACCOUNTED FUNDS ON THE REGIONAL EXPENDITURE OF THE GOVERNMENT OF THE RIAU ARCHIPELAGO PROVINCE Sunarto Wage; Wasiman Wasiman; Rahmat Rahmat; Syahril Effendi; Nanda Harry Mardika
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v11i1.6630

Abstract

This study aims to investigate and analyze the impact of Regional Primary Income (PAD) and balance funds on the regional expenditure of the provincial government of Riau Islands for the period 2009 - 2021, so there are 13 data obtained from the Central Bureau of Statistics (BPS). in the province of Riau Islands. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the simultaneous hypothesis testing that the Regional Initial Income (PAD) and balance funds together have no effect on the regional expenditure of the provincial government of Riau Islands, with a coefficient of determination test result of 43%.
COMPILATION OF HEDGING SHARE PORTFOLIO BASED ON PCA ON INDONESIA'S LQ45 INDEX sunarto wage; Nanda Harry Mardika; Suvianto Wangdra
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 2 (2023): Volume 11 Nomor 2 2023
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v11i2.7228

Abstract

Stock investing is a risky subject that requires hedging, but this is rarely questioned in the Indonesian stock index. The goal of this study is to create a stock portfolio using principal components to develop orthogonal components in the Indonesian LQ45 index for hedging purposes. The research method used time series over a five-year period from 2017 to 2021. From different cumulative returns, daily returns, and risk profiles, four components were created with total extracted variance of 84% and KMO of 90%. With a 95% confidence interval, the results are also statistically different. The hypothetical portfolio constructed from the four components produced an excellent hedge profile based on the sharpe ratio, with negative stock performance counterbalanced by positive stock performance.