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ANALISIS PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, EARNINGS PER SHARE, KUALITAS AUDIT, OPINI AUDIT, DAN AUDIT DELAY TERHADAP TIMELINESS ABSOLUT RIIL DAN ABSOLUT SETELAH PENGAUDITAN PUBLIKASI LAPORAN KEUANGAN: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013 Suparlan, SE., M.Sc.A Suparlan
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 2 No. 2 (2015): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.958 KB) | DOI: 10.12345/jir.v2i2.3

Abstract

The purpose of this study was to investigate the effect of firm size, leverage, profitability, earnings per share, quality audit, audit opinion and audit delay to thetimeliness of absolute real and absolute after the publication of auditing financial statements. This study used 72 companies that reported financial statements have been audited, the selection of the sample using porpusive sampling from 2011 through 2013 all companies listed on the Indonesia Stock Exchange. The results showed that the dependent variable is the real absolute timeliness in which the test statistic F sig 0.000 and 0.475, the adjuated R square regression model 1 is feasible in showing the relationship only between the dependent variable and variable indepednden. And this study shows audit delay affects the real absolute timeliness. This study shows that the absolute timeliness dependent variable after the publication of auditing the financial statements which are statistical test F has sig 0.000 and 0.284, the adjusted R-square regression model 2 is feasible in showing the relationship between the dependent variable and variable indepednden. The results showed profitability and Audit affect the timeliness absolute delay after the publication of auditing financial statements.
ANALISIS KINERJA KEUANGAN SEBAGAI ALAT PENENTUAN PERINGKAT BANK PADA KANTOR CABANG PD BPR NTB LOMBOK TIMUR Suparlan, SE., M.Sc.A Suparlan; MUH. KARYADI
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 3 No. 1 (2016): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1978.922 KB) | DOI: 10.12345/jir.v3i1.4

Abstract

This study aimed to analyze the financial performance and do peringkatan Branch PD BPR East Lombok NTB to make use of financial ratios ROA, ROA,LDR, NIM, NPL. The sampling technique in a study conducted with a saturated sampling technique so that all branch offices PD BPR East Lombok NTB into the sample yakitu Branch Office Dasan Lekong, Sambalia, Lombok, Paok cut, Aikmel, Kota Raja and Montong Betok. The data used in the data years 2010-2012 were calculated using financial ratios ROA, ROA, LDR, NIM, NPL. Each of these financial ratios given the weight of each 20%, after weighting is given then it will do the ranking. The rating in 2010 put in order from the highest position of Branch Office Dasan Lekong, King City, Lombok, Sambalia, Montong Betok, Paok cut and Aikmel. In the year 011 put in sequence from the highest position of Branch Office Dasan Lekong, Sambalia, Lombok, Aikmel, Montong Betok, Paok cut and King City. In 2011 puts in sequence from the highest position of Branch Office Paok cut, Lombok, Sambalia, Dasan Lekong, Aikmel, Montong Betok and King City. Cumulatively for the whole of the period 2010-2012 sequentially placing the highest position of Branch Office Dasan Lekong, Sambalia, Lombok, Paok cut, Aikmel, Kota Raja and Montong Betok.
ANALISIS FAKTOR-FAKTOR FUNDAMENTAL PERUSAHAAN YANG MEMPENGARUHI TENURE AUDITOR: Studi Empiris pada Perusahaan Bank, Pembiayaan, Asuransi dan Efek di Bursa Efek Indonesia tahun 2005-2014 Suparlan, SE., M.Sc.A Suparlan
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 5 No. 1 (2017): Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.217 KB) | DOI: 10.12345/jir.v5i1.5

Abstract

This study aimed to get empirical evidence of firm characteristics influence on AUDITORTENURE. Corporatre governance which are essential parts that run the company. The dataused in this research is secondary data using population Non-banking company, CreditAgencies Other Than Banks, Securities, Insurance and investment according to theclassification of Indonesian Capital Market Directory (ICMD) listed on the Stock Exchange. Inthis study using purposive sampling using sampling. Furthermore, in order to test thehypothesis, this study took a sample pairs (matched-pairs sample) among the companies thatchanged the company KAP KAP is not changed. Total sample of this study using the 450companies with details of changed KAP 225 and 225 do not change KAP. The results of thisstudy found that public ownership, Share growth and the size of the company has astatistically significant relationship with Wald greater than the value of α of 5% which meansthat affect the probability of companies do change KAP. But the size of the company has theopposite direction to the hypothesis of the study, so it is not able to support the hypothesis.Meanwhile, institutional ownership, the number of commissioners and leverage does not giveeffect to the company to change KAP