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PENGARUH PERGANTIAN MANAGEMEN, UKURAN KAP, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT TERHADAP VOLUNTARY AUDITOR SWITCHING Cynthia Angsana; Michael Michael; Selvia Selvia; Yenny Yenny; Wilsa Road Betterment Sitepu; Rika Dinarianti
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.021 KB) | DOI: 10.22441/profita.2019.v12.02.009

Abstract

The purpose of this study was to examine and analyze the effect of Management Change, KAP Size, Company Growth and Audit Opinion on Voluntary Auditor Switching in Basic and Chemical Industry Subsector Manufacturing Companies listed on the Indonesia Stock Exchange in 2013-2017. The research method used is a quantitative approach, with the nature of this research is cause and effect (causal). The population used in this study is 76 companies and there were 48 companies for the sample with the determination of the sample using a purposive sampling technique. The results of this research are partially influential and significant between Management Substitution, The size of the KAP, and Audit opinion towards Voluntary Auditor Switching. But, The Company's growth partially has no effect on Voluntary Auditor Switching. Management Change, KAP Size, Company Growth, and Audit Opinion simultaneously have a significant and significant effect on Voluntary Auditor Switching in the basic and chemical industry sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017.
Pengaruh Times Interest Earned Ratio, Total Asset Turnover dan Perputaran Modal Kerja terhadap Profitabilitas pada Perusahaan Sub Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2013-2017 Yunita Yunita; Shelly Shelly; Novia Ariani; Erline Chandra; Selvia Selvia; Afrizar Pane; Surya Kelana Putra
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 2 (2019): Jesya Volume 2 Nomor 2 Periode Juni 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.405 KB) | DOI: 10.36778/jesya.v2i2.93

Abstract

This research was conducted with the aim of testing and analyzing how the influence of times interest earned ratio, total asset turnover and working capital turnover on profitability both simultaneously and partially in property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017. The research method used in this study is a quantitative research approach, the type of research is associative or relationship and the nature of research is a causal relationship. The population in this study were all property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017. Withdrawal of the study sample using purposive sampling technique, so that the research sample obtained as many as 90 observation observations. Data analysis method used in this study is the classic assumption test and multiple linear regression analysis with the SPSS program. The results of this study indicate that simultaneously times interest earned ratio, total asset turnover and working capital turnover have a significant effect on profitability. Partially, times interest earned ratio and total asset turnover have a significant effect on profitability while time working capital turnover has no effect on profitability. The test results of the coefficient of determination obtained by the value of R Square of 0.502, which means that the influence of times interest erned ratio, total asset turnover and working capital turnover on profitability in property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017 is 50.2%, while the remaining 49.8% is influenced by other factors.