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Narumi Lapoliwa
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Economics, Econometrics & Finance

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Pengaruh ROA, DER, EPS, PER, DAN PBV Terhadap Harga Saham Nerissa Arviana; Narumi Lapoliwa
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 5 No 2 (2013): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.564 KB) | DOI: 10.31937/akuntansi.v5i2.149

Abstract

The purpose of this research was to analyze the effect of financial ratio towards share price. Financial ratio can be used by investor to analyze the share price before investor made an investment decision. Financial ratio used in this research were profitability ratio measured by return on assets and earning per shares, solvability measured by debt to equity ratio, and market ratio measured by price earning ratio and price to book value. The samples used in this research were 25 companies. These samples were the companies that listed at Indonesia Share Exchange (IDX) for period 2009 until 2011 and meet the criteria sampling of this study. The samples were determined based on purposive sampling method. Data that used in this research was secondary data, such as share price and financial reports. The results of this research were (1) there were significant effect of debt to equity ratio, earning per shares, and price book to value ratio towards share price (2) there was no significant effect of return on assets and price earning ratio towards share price. Keyword: Debt to Equity Ratio, Earning Per Share, Financial Ratio, Price Earning Ratio, Price to Book Value, Return On Assets, Share Price
Pengaruh Independensi, Integritas, Dan Kompetensi Terhadap Kinerja Auditor Agnes Eviyany; Narumi Lapoliwa
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 6 No 2 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.467 KB) | DOI: 10.31937/akuntansi.v6i2.185

Abstract

The information in financial statements is used by investors, creditors, and other parties in making investment decisions. Thus auditors’ performance in assuring the reliability of financial statements’ information is very important to investors. The purpose of this study is to analyze the effect of independence, integrity and competence towards auditor performance. The object of this study is auditor at big four and non- big four public accounting firms in Jakarta and Tangerang. Selection of the sample in this study is determined based on convenience sampling method. The sample used in this study are auditors who work more than one year at the same position at public accounting firm. The data used in this study are primer data, questionnaires distributed to respondents (auditor). Data analysis method used is multiple regression. The result of this study are: (1) independence has significant effect towards auditor performance, (2) integrity has significant effect towards auditor performance, (3) competence has significant effect towards auditor performance, (4) independence, integrity, and competence simultaneously have significant effect towards auditor performance. Keywords: auditor, independence, integrity, competence, auditor performance
Co-Authors Agnes Eviyany Nerissa Arviana