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All Journal Kompartemen : Jurnal Ilmiah Akuntansi Procedia of Social Sciences and Humanities
Henny Mulyati
Institut Teknologi dan Bisnis Ahmad Dahlan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH TOTAL ASSET TURNOVER, RETURN ON INVESTMENT DAN PRICE EARNING RATIO TERHADAP NILAI PERUSAHAAN Rini Hulasoh; Henny Mulyati
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 19 No.2, September 2021
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v19i2.10282

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh total asset turnover, return on investment, dan price earnings terhadap nilai perusahaan. Penelitian ini dilakukan pada perusahaan sektor property dan real estate kurun waktu 2015-2019. Penelitian ini menggunakan metode kuantitatif bersifat asosiatif. Teknik pengambilan sampel menggunakan purposive sampling yaitu pemilihan sampel dengan menggunakan kriteria tertentu dari penelitian yang dilaksanakan. Populasi penelitian adalah perusahaan sektor property dan real estate yang tercatat di Bursa Efek Indonesia. Alat analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel total asset turnover dan return on investment berpengaruh positif terhadap PBV sedangkan price earning ratio tidak berpengaruh terhadap PBV. Secara simultan variabel total asset turnover, return on investment dan price earning ratio berpengaruh terhadap PBV
Analysis of The Influence of Pentagon Fraud in Detecting Financial Statement Fraud Using Method F- Score Vina Yusniarti; Henny Mulyati; Amrizal Amrizal
Procedia of Social Sciences and Humanities Vol. 1 (2021): Proceedings of the 2nd International Conference On Intelectuals Global Responsibility
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v1i.42

Abstract

This study aims to examine the elements of fraud in the fraud pentagon theory in detecting financial statement fraud. Pentagon fraud is variables from the pressure element, opportunity, rationalization, capability, and elements of arrogance, namely political relationships which are hypothesized to affect financial statement fraud. The F-Score method is used to determine financial statement fraud. This research sample was selected using the purposive sampling method from 47 manufacturing companies in the basic industry and chemicals industry listed on the Indonesia Stock Exchange (BEI) in the period 2015 to 2019. Hypothesis testing uses multiple regression analysis models using SPSS 22 to test the effect of the target. finance, financial stability, external pressure, institutional share ownership, ineffective supervision, influence on the nature of the industry, quality of external auditors, replacement of auditors, change of directors and political relations to financial statement fraud. The results showed that the quality of external auditors and auditor turnover had a significant positive effect on financial statement fraud. Meanwhile, financial targets, financial stability, external pressure, institutional share ownership, ineffective supervision, the influence of the nature of the industry, the change of directors, and political relations have no effect on financial statement fraud.
Co-Authors Amrizal Amrizal Rini Hulasoh Vina Yusniarti