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All Journal JURNAL EDUCATION AND DEVELOPMENT EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Kewarganegaraan Jurnal Ekonomi
Kanaya Lapae
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH HARGA SAHAM, VOLUME PERDAGANGAN DAN VARIAN RETURN TERHADAP BID-ASK SPREAD PADA MASA SEBELUM DAN SESUDAH STOCK SPLIT Kanaya Lapae
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.591 KB) | DOI: 10.34308/eqien.v10i1.516

Abstract

The purpose of this research is to see how the influence of stock price, trading volume, and return variance affect the Bid-ask spread, both before and after the stock split. The population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019 is used in this analysis. The sampling technique used purposive sampling, which resulted in a sample of 26 companies. This research relies on secondary data, particularly the company's financial statements, which can be viewed on the official website of the Indonesia Stock Exchange (IDX). Multiple linear regression was used as the analytical method. The results showed that before the stock split, stock prices had a negative effect on the Bid Ask Spread, while trading volume and Variant Return had no effect on the Bid Ask Spread. After the stock split, the stock price and trading volume on the bid ask spread have no effect.
PENGARUH ARUS KAS OPERASI, LABA AKUNTANSI DAN RETURN ON ASSET TERHADAP RETURN SAHAM Harry Budiantoro; Hestin Agus Tantri Ningsih; Shabrina Alma; Kanaya Lapae
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.699 KB) | DOI: 10.34308/eqien.v10i2.586

Abstract

This study aims to examine the effect of operating cash flow, accounting profit and return on assets on stock returns. The sampling technique used purposive sampling with a sample of 28 LQ-45 companies listed on the IDX in 2016-2019. This study uses secondary data, namely the company's financial statements obtained from the official website of the Indonesian Stock Exchange (IDX). The analytical method used s multiple linear regression. The results showed that accounting profit had a positive effect on stock returns. Operating cash flow and return on assets have no effect on stock returns..
PENGARUH AUDIT TENURE, ROTASI AUDIT, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT Harry Budiantoro; Mohamad Royudin; Zainal Zawir Simon; Kanaya Lapae
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.053 KB) | DOI: 10.34308/eqien.v11i1.795

Abstract

The goal of this study was to investigate the effect of exam duration, audit rotation, KAP size, and company size on audit quality empirically. This study's methodology is quantitative, and it employs logistic regression statistics from SPSS version 25. This study's population consists of production companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2017. The sample count is 80, with 240 samples collected between 2015 and 2017. According to the findings of the investigation, the inspection period has a positive and significant effect on the quality of the audit, the rotation of the audit has no effect on the quality of the audit, and the size of the company has no effect on audit quality.
PENGARUH INDEPENDENSI, PENGALAMAN, ETIKA, DUE PROFESSIONAL CARE DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT Harry Budiantoro; Corry Muslimah Ogan; Kanaya Lapae; Hestin Agus Tantri Ningsih; Adinda Primadini
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.943

Abstract

The goal of this study is to see how concurrent and partial independent, experience, ethics, professional prudence, and motivation affect audit quality from an Islamic standpoint. This study relied on primary data. Data for this study were gathered through questionnaires distributed to study participants. The data in this study was analyzed using multiple linear regression. The findings of this study suggest that audit quality is positively influenced by independence, experience, ethics, due professional care, and auditor motivation. At a Public Accounting Firm (KAP) in the North Jakarta Region, independence, experience, ethics, due professional care, and motivation all have a positive and significant effect on audit quality.
PENGARUH OPINI AUDIT, UKURAN KAP DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI Frisylia Assyifa Hamzah; Harry Budiantoro; Kanaya Lapae; Hestin Agus Tantri Ningsih
Jurnal Education and Development Vol 11 No 2 (2023): Vol.11 No.2.2023
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.563 KB) | DOI: 10.37081/ed.v11i2.4460

Abstract

The purpose of this study is to see how audit opinion, KAP size, and management turnover affect auditor switching, with financial distress as a moderating variable. Between 2015-2020, the population of various industrial companies listed on the Indonesia Stock Exchange (IDX) was used for this study. Purposive sampling was used in this study, and the samples obtained were 11 companies. Secondary data used in this study from annual financial statements obtained from the official website of the Indonesia Stock Exchange (IDX). With SPSS version 25.0 application, logistic regression analysis method is used. The findings show that audit opinion, KAP size, and management turnover have no effect on auditor switching, and financial distress cannot moderate the effect of audit opinion, KAP size, and management turnover on auditor switching.
Pengaruh Pertumbuhan Perusahaan, Pergantian Manajemen, Financial Distress, Opini Audit dan Ukuran Kap Terhadap Auditor Switching Fitrianda Melania Wati; Harry Budiantoro; Arni Karina; Kanaya Lapae; Hestin Agus Tantri Ningsih
Jurnal Kewarganegaraan Vol 6 No 4 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.896 KB) | DOI: 10.31316/jk.v6i4.4218

Abstract

Abstrak Untuk memastikan dampak pertumbuhan perusahaan, pergantian manajemen, opini audit, financial distress, dan ukuran KAP terhadap auditor switching, penelitian ini bertujuan untuk menganalisis faktor-faktor tersebut. Sebelas perusahaan manufaktur di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2017 dan 2021 dipilih dengan menggunakan metode purposive sampling. Penelitian ini bersifat kuantitatif dan mengacu pada data sekunder. Metode analisis regresi logistik digunakan. Berdasarkan temuan penelitian ini, auditor switching tidak dipengaruhi oleh pertumbuhan perusahaan, financial distress, opini audit, atau ukuran KAP. Auditor switching dipengaruhi oleh pergantian manajemen. Kata Kunci: Pertumbuhan Perusahaan, Perubahan Manajemen, Opini Audit, Kesulitan Keuangan, Ukuran KAP, Pergantian Auditor. Abstract To ascertain the impact of company growth, management turnover, audit opinion, financial distress, and KAP size on auditor switching, this study aims to analyze these factors. Eleven manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021 were selected using a purposive sampling method. This research is quantitative and refers to secondary data. Logistic regression analysis method was used. Based on the findings of this study, auditor switching is not affected by company growth, financial distress, audit opinion, or KAP size. Auditor switching is affected by management change. Keywords: Company Growth, Management Change, Audit Opinion, Financial Distress, KAP Size, Auditor Change.
The Influence Of Profitability, Liquidity, Leverage , And Activities On The Timeliness Of Submitting Financial Statements Budiantoro, Harry; Yuniar Fachriawati Fauzi; Kanaya Lapae
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.001 KB)

Abstract

This study aims to see the effect of profitability, liquidity, leverage, and activity ratios on the timeliness of financial statement submission. The population of this study were food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2013 and 2017. The sample was taken by purposive sampling with 85 samples. Quantitative research methods used. Secondary data, especially the company's annual financial statements obtained from the official website of the IDX, are used in the sampling technique. Logistic regression analysis method was used with SPSS version 25.0. The findings show that profitability, liquidity, leverage, and activity ratios all have a significant impact on the timeliness of financial statement submissions. partially, the activity ratio variable affects the timeliness of financial report submission. While the variables of profitability, liquidity and leverage have no effect on the timeliness of submitting financial statements.
Pengaruh Pertumbuhan Perusahaan, Pergantian Manajemen, Financial Distress, Opini Audit dan Ukuran Kap Terhadap Auditor Switching Fitrianda Melania Wati; Harry Budiantoro; Arni Karina; Kanaya Lapae; Hestin Agus Tantri Ningsih
Jurnal Kewarganegaraan Vol 6 No 4 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i4.4218

Abstract

Abstrak Untuk memastikan dampak pertumbuhan perusahaan, pergantian manajemen, opini audit, financial distress, dan ukuran KAP terhadap auditor switching, penelitian ini bertujuan untuk menganalisis faktor-faktor tersebut. Sebelas perusahaan manufaktur di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2017 dan 2021 dipilih dengan menggunakan metode purposive sampling. Penelitian ini bersifat kuantitatif dan mengacu pada data sekunder. Metode analisis regresi logistik digunakan. Berdasarkan temuan penelitian ini, auditor switching tidak dipengaruhi oleh pertumbuhan perusahaan, financial distress, opini audit, atau ukuran KAP. Auditor switching dipengaruhi oleh pergantian manajemen. Kata Kunci: Pertumbuhan Perusahaan, Perubahan Manajemen, Opini Audit, Kesulitan Keuangan, Ukuran KAP, Pergantian Auditor. Abstract To ascertain the impact of company growth, management turnover, audit opinion, financial distress, and KAP size on auditor switching, this study aims to analyze these factors. Eleven manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021 were selected using a purposive sampling method. This research is quantitative and refers to secondary data. Logistic regression analysis method was used. Based on the findings of this study, auditor switching is not affected by company growth, financial distress, audit opinion, or KAP size. Auditor switching is affected by management change. Keywords: Company Growth, Management Change, Audit Opinion, Financial Distress, KAP Size, Auditor Change.
Co-Authors Adinda Primadini Arni Karina Budiantoro, Harry Corry Muslimah Ogan Fitrianda Melania Wati Frisylia Assyifa Hamzah Hestin Agus Tantri Ningsih Mohamad Royudin Shabrina Alma Yuniar Fachriawati Fauzi Zainal Zawir Simon