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Journal : EQIEN - JURNAL EKONOMI DAN BISNIS

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 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.