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All Journal Jurnal Kependidikan: Penelitian Inovasi Pembelajaran Jurnal Manajemen Terapan dan Keuangan JURNAL SISTEM INFORMASI BISNIS Jurnal Administrasi Bisnis Research Report - Social Science Jurnal Dinamika Akuntansi Journal of Economics, Business, & Accountancy Ventura Asian Journal of Accounting Research International Research Journal of Business Studies (E-Journal) Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jambura Accounting Review Jurnal Bisnis dan Akuntansi Business Management Analysis Journal (BMAJ) Jurnal Riset Akuntansi Aksioma Jurnal Mantik Jurnal Wacana Ekonomi Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi Dan Bisnis Journal of Intelligent Decision Support System (IDSS) Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia BUDGETING : Journal of Business, Management and Accounting Jurnal EMA (Ekonomi Manajemen Akuntansi) Journal of Economics and Business UBS Jurnal Disrupsi Bisnis Jurnal Ilmiah Wahana Pendidikan AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Ekonomi Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan International Journal of Applied Finance and Business Studies Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ekonomi Perjuangan (JUMPER) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Ekonomika Dan Bisnis Economic Reviews Journal IJFBP International Journal of Family Business Practices PENGABDIAN SOSIAL Innovative: Journal Of Social Science Research An Nuqud: Journal of Islamic Economics International Journal of Pertapsi International Research Journal of Business Studies Journal of Education Transportation and Business J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi PESHUM
Amelia Setiawan
Fakultas Ekonomi Universitas Katolik Parahyangan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Pengaruh Ukuran Perusahaan, Umur Perusahaan, Likuiditas, dan Leverage terhadap Audit Report Lag (Studi pada Perusahaan Consumer Goods Terdaftar di BEI Tahun 2019-2020) Andrew Christian Sudjono; Amelia Setiawan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.991

Abstract

Financial statements contain useful information for many users. The usefulness of financial statements affects how the users need to analyze financial statements timely for the decision-making process. To maintain the accuracy and transparency of financial statements, each company must request an audit service from an audit firm, which requires a long time. This may lead to the phenomenon known as audit report lag. In concern of the timeliness of financial statement reporting, this research wanted to find a solution that can be taken by regulators and companies so that financial statements can be reported timely. The purpose of this research is to analyze the impact of firm size, firm age, liquidity, and leverage on audit report lag. This research is quantitative, using the simple random sampling technique. The samples used for this research are the consumer goods sector companies that are listed in BEI from 2019 until 2020, with a total of 72 samples used. The data is analyzed using SPSS 24 for the classic assumption test, descriptive statistical analysis, and multiple linear regression test. The results showed that firm size affects negatively the audit report lag, firm age also affects negatively toward the audit report lag, liquidity affects negatively audit report lag and leverage also affects the audit report lag negatively. The results also showed that firm size, firm age, liquidity, and leverage affect the audit report lag simultaneously. The implication of this research may help companies and regulators in supporting the timeliness of financial statement reporting.
Faktor - Faktor Yang Mempengaruhi Performa Saham Pada Industri Pertambangan di Indonesia Haki, Billy Adriyadi; Setiawan, Amelia; Djajadikerta, Hamfri
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2431

Abstract

This study is aimed to examine the effect of profitability, liquidity, firm size, board size, and net income on stock returns. The population that is used in this study is all of the mining companies listed on the Indonesian Stock Exchange within the 2017-2022 period, resulting in 62 companies. A purposive sampling method is used in this study, and by considering several criteria, a sample of 8 companies with an observation period of 5 years is chosen. This study uses multiple linear regression analysis using IBM SPSS 27. The study has shown that at a 95% significance level, it can not be concluded that liquidity, profitability, net income, and board size have partial effects on stock return. However, at the same significance level, it can be concluded that firm size have a partial effect on stock return. Simultaneously, at a 95% significance level, liquidity, profitability, net income, firm size, and board size have effect on stock returns. Profitability, liquidity, firm size, board size, and net income simultaneously have Adjusted R Square of 22.9%, which highlights the fact that there are other variables not included in this study that have effect on stock returns.
Co-Authors Agus Hasan P.A Aldifayan, Nisrina Andrew Christian Sudjono Andrew Christian Sudjono Andriana, Gisella Anjarany, Shabrina Antonius Bimo Rentor Luntungan Binekas, Bani Budiana Gomulia Cahaya Putra, Vicky Dzaky Calista, Nissa Chatherine Melinda Damajanti Tanumihardja Devinsa Aurelle Gunawan Devita Wulandari Dewanti, Monica Paramita Ratna Putri Dewanti, Monica Paramita Ratna Putri Djadjadikerta, Hamfri Faninda, Sandra Fanji Farman Fernando Mulia Fransisca Elza Gisella Andriana Gunawan, Agnes Regina Gustantio, Esther Rendy Haki, Billy Adriyadi Halim, Fidelia Vanessa Hamfri Djajadikerta Hamfri Djajadikerta Haryanto Haryanto Haryanto Haryanto Haryanto Haryanto Haryono, Jane Magdalena Intan, Angela Irfan Haryanto Irma Suryani Ivana Melinda Jeremy Evan Yusuf Joychristy, Eveline Judith Tagal Gallena Sinaga Katlea Fitriani Kenisha Arvianetta Sutantio Khaliza, Lidya Adisti Ghaida Nur Kusuma Natita, Rendi Lidwina Andrea Gunarso Lilian Danil Lusanjaya, Gery Lusia Victolia Maengkom, Miriam Renee Magnaz Lestira Oktaroza Maratno, Sylvia Fettry Elvira Marcella Virginia, Agnes Michael Michael Monica, Cassia Muliawati Muliawati Nikolaus, Khoe Felicia Nina Septina Nurhadewa, Kresna Nusuki, Ina Patrick Pebrian Pratama Phanduwinata, Catherine Puji Astuti Rahayu Rahman, Erpi Registiany, Via Retno L. Adriani Ria Satyarini Rizki Indrawan Rustanto, Vina Regina Samuel Wirawan Sandra Faninda Santoso, Nathalia Sasmitapura, Angga Setiawan, Stanley Sudjono, Andrew Christian Susilo, Agustinus Sutanto, Kevin Sylvia Fettry E.M Sylvia Fettry Elvira Maratno Tanaya, Alicia Valerie Vareen Canovala Veronika Veronika Yogi Ginanjar Yusuf, Jeremy Evan Yuwono, Aurelia Marvetta