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Annisa Nauli Sinaga
Universitas Prima Indonesia, Medan
Economics, Econometrics & Finance

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Pengaruh Ukuran Perusahaan, Ukuran Kap, Komite Audit, Resiko Perusahaan, Dan Profitabilitas Terhadap Audit Fee Pada Perusahaan Jasa Sektor Property, Real Estate, And Building Construction Yang Terdaftar Di Bursa Efek Indonesia (BEI) Dedy Putra Naibaho; Melisa Melisa; Lavinia Fransiska; Annisa Nauli Sinaga
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2450

Abstract

This study aims to find out the influence of company size, accounting firm size, audit committee, company risk, and profitability on audit fee in the property, real estate, and building construction service companies that listed on Indonesian Stock Exchange (IDX). There are 24 companies as sample with total of 72 data. Variables of company size, accounting firm size, audit committee, company risk, and profitability tested by using multiple linier regression, classic assumption test, and hypothesis testing. According to simultaneous test company size, accounting firm size, audit committee, company risk, and profitability have significant effect towards audit fee. Coefficient of determination test shown 0,592 can be interpreted that influence of company size, accounting firm size, audit committee, company risk, and profitability towards audit fee is 59,2%. The another 40,8% were influenced of other variables that were not mentioned. Keywords : Company Size, Accounting Firm Size, Audit Committee, Company Risk, Profitability, Audit Fee
Pengaruh Profitabilitas (ROE), Ukuran Perusahaan, Financial Distress, Dan Opini Audit Terhadap Auditor Switching Pada Perusahaan Manufaktur Di BEI Tahun 2017-2019 Annisa Nauli Sinaga; Mega Mega; Felline Felline; Osvaldo Romi Wijaya
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2453

Abstract

This study aims to examine and examine the effect of profitability with indicators of ROE, company size, financial distress and audit opinion on auditor switching in manufacturing companies on the IDX in 2017-2019. This research uses descriptive quantitative methods, using secondary data and documentation study collection techniques. Manufacturing companies have a population of 166 where there are only 122 companies that can be sampled. Data analysis used logistic regression. The test results show that simultaneously profitability, company size, financial distress and audit opinion have an effect on auditor switching in manufacturing companies on the IDX in 2017-2019 while individually only audit opinions have an influence on auditor switching. Keywords : Profitability (ROE), Company Size, Financial Distress, Audit Opinions and Auditor Switching.
Pengaruh Inflasi, Kebijakan Dividen, Profitabilitas Dan Ukuran Perusahaan Terhadap Harga Saham Pada Perusahaan Infrastruktur, Utility Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Annisa Nauli Sinaga; Stify Stify; Meliana Oktavia; Veihao Saphira
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2488

Abstract

The aim this research is to know the influence of Inflation, Dividend Policy, Profitability and Company Size on Stocks Prize. This research uses a quantitive approach. The population is carried out on Infrastructure, Utility and Transportation companies that listed on the Indonesia Stock Exchange total in 74 companies. The sample of this research is 10 companies selected by purposive sampling technique. This statistical method is multiple linear regression. The results show that Dividend Policy and profitability have a positive and significant effect on stock prices. Meanwhile, Inflation and Company Size have no positive and insignificant effect on stock prices. And simultaneously Inflation, Dividend Policy, Profitability and Company Size affect the Stock Price because the value of Fcount 22.802 > Ftable 2.76. The magnitude of the coefficient of determination indicates that the stock price can be explained by the variables Inflation, Dividend Policy, Profitability, Company Size by 75%, while the remaining 25% share price is explained by other variables not examined in this research. Keywords : Inflation, Dividend Policy, Profitability, Company Size, Stocks Price
Pengaruh Profitabilitas, Opini Audit, Ukuran Perusahaan Dan Pergantian Auditor Terhadap Audit Delay Dengan Audit Tenure Sebagai Variabel Moderating Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Annisa Nauli Sinaga; Iskandar Iskandar; Suriadi Suriadi
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2531

Abstract

Companies that enter the Indonesian capital market must publish financial statements that have been audited by an independent auditor no later than 90 days after the end of the annual financial reporting period, which is March 31. This study aims to determine the effect of profitability, audit opinion, company size and auditor turnover on audit delay with audit tenure as a moderating variable in Manufacturing Companies listed on the Indonesia Stock Exchange. This study uses associative. The population in this study were 177 financial statements of manufacturing companies. The research sample is 31 financial statements. The result is that profitability, audit opinion and auditor turnover have no effect on audit delay of consumer goods companies listed on the Indonesia Stock Exchange. Company size has an effect on audit delay in Consumer Goods Companies listed on the Indonesia Stock Exchange that profitability, audit opinion, company size, and auditor turnover simultaneously have a positive and significant effect on audit delay. Audit tenure is not a moderating variable that can strengthen or weaken the relationship between profitability, company size, audit opinion, auditor turnover and audit delay in manufacturing companies listed on the Indonesia Stock Exchange. Keyword: Profitability, Audit Opinion, Company Size, Auditor Switching Audit Delay and Audit Tenure
Pengaruh NPM, CR, EPS, PER, DPS Terhadap Harga Saham Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Pasca Pandemi Covid-19 Annisa Nauli Sinaga; Kristina Wijaya; Amanda Parawansa; Mitha Christina Ginting
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.7848

Abstract

Companies listed on the IDX are competing to attract investors to buy their shares. The purpose of this study is to examine the effect of NPM, CR, EPS, PER and DPS with a simulated and significant effect on Share Prices in Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This study used quantitative research and sampling techniques using purposive sampling. The population in this study is 76 Consumer Goods Manufacturing Subsector. The sample of this study amounted to 14. The model is with multiple linear regression. The result is that NPM has no partial and significant effect on the Share Price of Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. CR does not have a partial and significant effect on the Share Price of Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. EPS has a partial and significant effect on the Share Price of Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. PER has a partial and significant effect on the Share Price of Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. DPS does not have a partial and significant effect on the Share Price of Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. NPM, CR, EPS, PER and DPS have a simulated and significant effect on the Share Price of Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Keywords: NPM, CR, EPS, PER, DPS and Stock Price
Co-Authors Agustina Teresia Purba Alviana Celia Jansen Amanda Parawansa Andre Prayoga Angeline Setiawan Calvin Halim Catherine Pangestu Christina Christina Christina Yaputra Citra William Dedy Putra Naibaho Elvi Susanti Eric Eric Felline Felline Iskandar Iskandar Kristina Wijaya Lavinia Fransiska Liyi Sumira Purba Mega Mega Meliana Oktavia Melisa Melisa Michael Michael Mitha Christina Ginting Osvaldo Romi Wijaya Perdy Perdy Putri Handayani Singh Rudy Rudy Shelly Wijaya Sherly Estenia Sonia Sonia Stify Stify Suriadi Suriadi Tiffanny Meiluartha Valencia Wiltan Veihao Saphira Velda Lianto Veronica Veronica Veronica Veronica Yuliyani Yuliyani