Claim Missing Document
Check
Articles

Found 3 Documents
Search

PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY Cita Ayu Suminar; Zulkifli Zulkifli; Manendha Maganitri Kundala
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (983.063 KB) | DOI: 10.32477/jrabi.v2i2.486

Abstract

The study aims to analyze the effect of liquidity, profitability, leverage and company age on audit delay in LQ-45 companies listed on the IDX in 2017-2020. The sampling method used was purposive sampling and obtained a sample of 22 companies. The research method use quantitative methods by doing multiple linier regression between the variable liquidity, profitability, leverage and company age on audit delay. his study concludes that profitability variable had an effect on audit delay in LQ-45 companies listed on the IDX in 2017-2020. While liquidity, leverage and company age have no effect on audit delay in LQ-45 companies listed on the IDX in 2017-2020. Smimultaneously iqudity, profitability, leverage and company age had an effect on audit delay in LQ-45 companies listed on the IDX in 2017-2020.
PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY: (STUDI KASUS PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI TAHUN 2017-2020) Cita Ayu Suminar; Zulkifli Zulkifli; Manendha Maganitri Kundala
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i2.486

Abstract

The study aims to analyze the effect of liquidity, profitability, leverage and company age on audit delay in LQ-45 companies listed on the IDX in 2017-2020. The sampling method used was purposive sampling and obtained a sample of 22 companies. The research method use quantitative methods by doing multiple linier regression between the variable liquidity, profitability, leverage and company age on audit delay. his study concludes that profitability variable had an effect on audit delay in LQ-45 companies listed on the IDX in 2017-2020. While liquidity, leverage and company age have no effect on audit delay in LQ-45 companies listed on the IDX in 2017-2020. Smimultaneously iqudity, profitability, leverage and company age had an effect on audit delay in LQ-45 companies listed on the IDX in 2017-2020.
PENGARUH LDR, RISIKO KREDIT, DEWAN KOMISARIS, DAN FINTECH TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR BEI 2022-2024 Denanda Ayu Putri Guritno; Manendha Maganitri Kundala
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 11 No. 1 (2026): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v11i1.4842

Abstract

This study, titled "The Influence of LDR, Credit Risk, Board of Commissioners Scale, and Fintech Integration on the Financial Outcomes of IDX-Listed Banks (2022–2024)", aims to evaluate how Loan to Deposit Ratio (LDR), Non-Performing Loans (NPL), board size, and fintech adoption affect the financial results of banks listed on the Indonesia Stock Exchange during the stated timeframe. A quantitative approach was applied, employing multiple linear regression to explore connections among independent and dependent factors. Using purposive sampling, the research included 41 banks, representing 123 yearly financial reports. Results indicate that LDR, NPL, and fintech show no significant impact on financial performance (proxied by ROA), while board of commissioners size exerts a notable positive influence on ROA.