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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PROPERTY DAN REALESTATE YANG TERDAFTAR DI BEI PERIODE TAHUN 2012- 2014 Hendra Dwipana Aji, 15.05.62.0020; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

This study is a research that analyzes the factors that affect audit delay on property and real estate companies listed on the BEI period 2012 - 2014. In this research, the method used in sampling is purposive sampling method. Dependent variable in this research is audit delay, while the independent variable is company size, audit committee, profitability of company, solvability, and reputation of auditor. The data analysis tool used is descriptive statistics and data analysis method is multiple linear regression with F test and t test. The result of partial research (t test) found that solvability have significant negative effect to audit delay, auditors reputation has a significant positive effect on audit delay, firm size has no significant effect on audit delay, audit committee has no significant effect on audit delay and profitability has no significant effect on audit delay.Keywords: Audit Delay, Company Size, Audit Committee, Corporate Profitability, Solvency, and Auditor’s Reputation
PENGARUH TENUR AUDIT, UKURAN PERUSAHAAN DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT Ririn Dwi Lestari, 13.05.52,0004; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

Audit quality is related to qualification of expertise, timeliness of completion of work, adequacy of competent examination evidence at the lowest cost and independensin attitude with clients. This study aims to analyze the influence of auditing, firm size and audit rotation on audit quality. The population in this study is manufacturing companies listed on the Stock Exchange with period 2013 to 2015 of 149 companies. By using side purposive sampling technique, the sample is obtained by 67 companies. The analysis tool used is logistic regression. The result of the research shows that audit work has a significant negative effect on audit quality, meaning that the longer engagement done by companies in choosing KAP that can be invited to work together, causing the decrease of independence and objectivity due to excessive intimacy, will further decrease the quality of audit. While firm size and audit rotation have a significant positive effect on audit quality.Keywords: Audit management, firm size, audit rotation and audit quality
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Periode Tahun 2014-2016) Tixvi Yuly Andryastanty, 14.05.52.0286; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

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Abstract

This research aims to examine the effect of profitability, asset structure, firm size, business risk, and liquidity to capital structure at manufacturing companies listed on the Indonesian Stock Exchange (Bursa Efek Indonesia) in 2014-2016.The population in this research are Manufacturing Companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia). Sampling method using purposive sampling in the technique of data analysis is multiple linear regression analysis.The results of this research indicate that Profitability and Business Risk have a negative influence on Capital Structure while Asset Structure, Asset Growth, Company Size, and Liquidity have positive effect on Capital Structure. Keywords: Profitability, Asset Structure, Company Size, Business Risk, and Liquidity, Capital Structure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG LISTING DI BEI PERIODE TAHUN 2013-2015 Firstya Widiastri, 15.05.62.0002; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

This study examines the factors that affect the value of companies in banking companies listed on the IDX period 2013-2015. This research is conducted in Bursa Efek Indonesia by using unit of analysis of banking company. Sampling method using purposive sampling, that is sample determination technique by using certain criteria. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that Return On Equity (ROE) has a significant negative effect on the value of the company. Loan to Deposit Ratio (LDR) and Net Profit Margin (NPM) have no effect on corporate value. Price Earnings Ratio (PER) and Earning Per Share (EPS) have a positive and significant impact on firm value.Keywords: Return On Equity, Loan to Deposit Ratio, Net Profit Margin, Price Earnings Ratio and Price to Book Value
ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 – 2017 Rahman Kurnianto, 15.05.52.0223; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine the effect of asset growth, firm size, leverage, and liquidity on profitability in manufacturing companies listed on the Indonesia stock exchange for the period 2015-2017.The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses a purposive sampling method. The analytical tool used in this study is multiple linear regression analysis.The test results show that asset growth, company size, and liquidity have a significant positive effect on profitability. While leverage does not have a significant negative effect on profitability.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 – 2017 Annas Thobroni, 15.05.52.0239; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the factors that influence the likelihood of financial distress in manufacturing companies listed on the Indonesia stock exchange for the period 2015-2017. The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses the purpose sampling method. The analytical tool used in this study is logistic regression analysis. The test results show that liquidity and Company size have a significant negative effect on financial distress. Leverage has a significant positive effect on financial distress. While Profitability and Institutional Ownership do not have a effect on financial distress.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Jasa Sektor Transportasi di Bursa Efek Indonesia Periode 2013-2017) Prayogo, 15.05.52.0263; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study examines the effect of investment opportunity set, asset structure, debt structure, profitability, firm size and firm age on firm value. This research was conducted on the Indonesia Stock Exchange using the analysis unit of the transportation sector service company. The sampling method uses purposive sampling with a sample of 114 companies with a research period of 2013 - 2017. The relationship and / or influence between variables is explained using the multiple regression analysis method. The results of the study indicate that the investment opportunity set, profitability, debt structure, company size and age of the company have no significant effect on firm value. The the asset structure have a significant negative effect on firm value.
ANALISIS FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 -2017 Ivana Kalista Andala, 15.05.52.0328; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research is conducted to analyze the factors of capital structures effect. The factors being analyzed included as independent variable which consist of profitability, liquidity, asset structure, company standard and business risk. The populations of this research are property firm and real estate that have been registered in to Indonesia Stock Exchange (BEI). The researcher uses purposive sampling method to take some exemplary samples of the data. There are 145 companies in total of the period 2013-2017, meanwhile the remaining samples have been naturalized to 131 companies. The type of the data used in this research is secondary data committed by using multiple linear regression type of analysis. The research shows that profitability and asset structure have no significant effect to the capital structure. The liquidity points to negative significant effect on capital structure, company size points and business risk to positive significant effect on capital structure.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2017 Loida Yunita, 15.05.52.0330; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine and analyze the effect of profitability, asset structure, company size, liquidity and institutional ownership on the capital structure. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling method uses purposive sampling with the research period from 2015 to 2017. The data processed is 200 companies. The testing technique uses multiple linear regression analysis. The results showed that profitability, asset structure, company size and institutional ownership did not affect the capital structure, liquidity had a negative effect on capital structure.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RETURN SAHAM (Study Kasus Perusahaan sektor property & real estate terdaftar di Bursa efek indonesia Periode 2014 - 2017) Mokhamad Fajar Saputro, 15.05.52.0262; Wardjono, Wardjono
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research is a study that analyzes the effect of earning per share, price earning ratio, return on asset return on equity, debt to equity ratio, and current ratio to stock returns in property & real estate companies listed on the Indonesia Stock Exchange in 2014 to 2017. This study uses purposive sampling method in sample selection. Based on the sample criteria, a sample of 152 companies was obtained to 130 during the four-year observation period. The analytical tool used is a multiple linear regression analysis method. The results showed that the variable earning per share have a positive and no significant to the stock return, , price earning ratio have a positif and significiant effect to the stock return, return on asset and return on equity have a positive and no significant to the stock return, debt to equity ratio have negative effect and significant to stock return, and current ratio have a negative and no significant to the stock return.
Co-Authors 06.05.52.0023 Rini Ratnawati 07.05.52.0164 Arif Nur Rakhim 08.05.52.0048 Febi Faradilla Sari 08.05.52.0070 Julius Chandra Hermanto 08.05.52.0117 Agung Jati Kusuma, 08.05.52.0117 0835030505 Kumarsono Hadi 09.05.52.0035 Dikha Puspitasari 09.05.52.0080 Anila Madhyaratri 09.05.52.0087 Ratih Putri Ariesmaya 09.05.52.0112 Sheha Ayu Absari 09.05.52.0143 Ayu Rizqi Sani 09.05.52.0161 Singgih Adhi Julian, 09.05.52.0161 10.05.52.0011 Lestari Purwoningsih 10.05.52.0026 Latifah Indah Nurlaeli 10.05.52.0027 Ani Juwitasari 10.05.52.0050 Dian Ratnawati 10.05.52.0073 Fani Pandansari 10.05.52.0118 Nurul Hidayati 10.05.52.0149 Tri Ngayomi 10.05.52.0178 Sri Kartini 10.05.52.0202 Ana Wahyuningrum 10.05.52.0208 Istiyana Muriyastuti 11.05.52.0198 Dandun Prayitna 12.05.52.0010 Bella Arika Phonna, 12.05.52.0010 12.05.52.0025 Apriana Dewi, 12.05.52.0025 12.05.52.0064 Wisnu Aditya Irzaputra, 12.05.52.0064 12.05.52.0081 Eko Rahayu, 12.05.52.0081 12.05.52.0090 Andreas Aji Subagyo, 12.05.52.0090 12.05.52.0166 Ika Triana Candrawati 13.05.52.0256 Winarsih, 13.05.52.0256 Annas Thobroni, 15.05.52.0239 Arif Hendri Anto, 15.05.52.0156 Chika Audy Rahmaning Wijaya, 15.05.62.0009 Citra Aglia Hapsari, 13.05.52.0024 Delfia Amanda Flouresa, 15.05.62.0019 Delfia Amanda Flouresa, 15.05.62.0019 Dwi Indah Wulandari, 15.05.52.0246 Firstya Widiastri, 15.05.62.0002 Firstya Widiastri, 15.05.62.0002 Hendra Dwipana Aji, 15.05.62.0020 Hendra Dwipana Aji, 15.05.62.0020 Ivana Kalista Andala, 15.05.52.0328 Loida Yunita, 15.05.52.0330 Luthfiana Sari, 14.05.52.0268 M Shodiqur Rifqi, 14.05.52.0195 M Shodiqur Rifqi, 14.05.52.0195 Mokhamad Fajar Saputro, 15.05.52.0262 Mutiara Annisa, 12.05.52.0143 Mutiara Annisa, 12.05.52.0143 Noor Khasanah, 16.05.62.0026 Noor Rahmat Agus Putranto, 13.05.52.0131 Noor Rahmat Agus Putranto, 13.05.52.0131 Orri Aflakul Uzlah, 14.05.52.0053 Prayogo, 15.05.52.0263 Rahman Kurnianto, 15.05.52.0223 Restu Ayu Puspita, 16.05.62.0010 Ria Adhotul Khasanah, 13.05.52.0243 Ria Adhotul Khasanah, 13.05.52.0243 Ririn Dwi Lestari, 13.05.52,0004 Ririn Dwi Lestari, 13.05.52,0004 Rizqi Alfi Handayani, 14.05.52.0104 Rizqi Alfi Handayani, 14.05.52.0104 Ruly Dewi Febriani, 12.05.52.0140 Ruly Dewi Febriani, 12.05.52.0140 Selly Puspita Sari Tegar Saktiana, 16.05.62.0037 Tixvi Yuly Andryastanty, 14.05.52.0286 Tixvi Yuly Andryastanty, 14.05.52.0286 Vivi Kurniawati Yuliana, 13.05.52.0212 Yanuarni PuspitaJati, 14.05.52.0127 Yanuarni PuspitaJati, 14.05.52.0127 Yuli Rianawati, 16.05.62.0023 Yuli Rianawati, 16.05.62.0023