Purnama Siddi
Batik Surakarta Islamic University

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FACTORS AFFECTING AUDIT QUALITY (Empirical Study of Public Accounting Firms in the City of Surakarta and Yogyakarta) Crismonika Anggun Kusuma Dewi; Suhendro; Purnama Siddi
Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March
Publisher : Kusuma Negara Business School

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Abstract

This study aims to analyze and test the effect of auditor experience, auditor accountability, independence, and auditor competence on audit quality. In this study, researchers conducted surveys at the Public Accounting Firm in the City of Surakarta and Yogyakarta. The population in this study were auditors working in public accounting firms in the cities of Surakarta and Yogyakarta. Purposive sampling is a method used in this study. The sample used in this study consisted of 32 auditors from 7 public accounting firms. Data used in this study were collected through a questionnaire method. By using the classic assumption test, and hypothesis testing using multiple linear regression test, t test and F test. The benefits of this study are to increase knowledge and references for readers or subsequent researchers regarding the effect of auditor experience, auditor accountability, auditor independence, and auditor competence on audit quality. The results of this study indicate that auditor independence and auditor competence significantly influence audit quality while auditor experience and auditor accountability have no significant effect on audit quality.
FACTORS AFFECTING THE VALUE OF COMPANIES IN THE FOOD AND BEVERAGE COMPANIES LISTED ON BEI Rini Setyowati; Endang Masitoh; Purnama Siddi
Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March
Publisher : Kusuma Negara Business School

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Abstract

The increasing number of companies in the era of industrialization today, requires companies to be able to compete in national and international markets. One good company can be seen from the value of the company, maximizing company value means increasing company performance in order to achieve the company's vision. The purpose of this research is to find out whether the influence between capital structure (DER), profitability (ROA), liquidity (CR), company growth and company size on firm value. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The sample in this study were 11 companies that met the criteria in the study. Data analysis technique used is multiple linear regression. The results showed a significant influence is capital structure and profitability. The benefit of this research is to provide additional information to researchers who will develop knowledge in the field of financial accounting.
FACTORS AFFECTING STOCK PRICES IN INSURANCE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Rizki Arumsari; Riana R Dewi; Purnama Siddi
Journal of Business, Management, & Accounting Vol. 2 No. 1 (2020): March
Publisher : Kusuma Negara Business School

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Abstract

In this study aims to analyze the effect of profitability, leverage and company size on stock prices. Sources of data obtained from the financial statements of insurance companies listed on the Stock Exchange in 2014-2018. This type of research is quantitative. The population and sample used 9 purposive sampling techniques. The analytical method used is multiple linear regression, F test and T test The results of the study show that the profitability, leverage and company size variables simultaneously influence the stock price. While the partial analysis shows that the profitability variable has no effect and does not affect the stock price, the leverage variable also shows that there is a negative and significant influence on the stock price, the firm size variable has a positive and significant effect on the stock price. With the Determanation coefficient (Adjusted R2) contributing to the influence of profitability, financial leverage, and company size by 26.6%. while 73.4% is influenced by other variables. The benefit of this study is to provide additional information to researchers who will develop knowledge in the field of financial accounting.