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All Journal AKRUAL : Jurnal Akuntansi dan Keuangan`
Efrinal -
Universitas Islam As-Syafiiyah
Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS, UKURAN DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP CASH HOLDINGS Efrinal -
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v4i1.2026

Abstract

This research was conducted to find out the effect of profitability, the size of the board of commissioners and institutional ownership of cash holdings in transportation and warehousing sector companies listed on the Indonesia Stock Exchange in 2017 - 2019. Research methods using secondary data are quantitative. The number of samples used as many as 37 samples from 48 companies were obtained using the purposive sampling method over a 3-year period that resulted in 111 observation results. The data in this study was processed using the Eviews 9 program with the panel data regression analysis method. The data analysis technique used based on the results of the research model test is a random effect model. The results of this study showed that profitability (ROE) and institutional ownership had a significant negative effect on cash holdings while the size of the board of commissioners had a significant positive effect on cash holdings. The ability of independent variables to explain dependent variables is 9.95%, while the remaining 90.05% is influenced by other variables outside the study model.
Analisis Institutional Ownership, Managerial Ownersip dan Capital Structure Efrinal -; Ayu Ning Tias
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 1 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v5i1.3068

Abstract

This study aims to determine the effect of institutional ownership and managerial ownership on the capital structure of transportation companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample in this study amounted to 100 companies in the transportation sub-sector companies listed on the Indonesia Stock Exchange for 5 (five) years using the purposive sampling method. This study used secondary data. The data analysis technique used in this study is Multiple Linear Remotion Analysis with the regression equation Y = -1.302 + 0.789X1 + 0.203X2 + 0.208X3. The results of this study show that institutional ownership has no significant effect on the capital structure. Meanwhile, managerial ownership has a positive and significant effect on the capital structure.
FAKTOR-FAKTOR YANG MEMEPENGARUHI KUALITAS AUDIT Nabilah Noviyanti; Efrinal -
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 2 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v5i2.3617

Abstract

This study aims to determine the effect of independence and time budget pressure on audit quality during the Covid-19 pandemic. The population in this study is the Public Accounting Firm in East Jakarta and Bekasi. The sample used in this study were auditors at Public Accounting Firms in East Jakarta and Bekasi, with 34 respondents using a purposive sampling method. The independent variables of this study are independence and time budget pressure. The dependent variable of this study is audit quality during the Covid-19 pandemic. The results show that independence has no significant effect on audit quality during the Covid-19 pandemic. Meanwhile, time budget pressure has a significant negative effect on audit quality during the Covid-19 pandemic.: Independence: Independence
Co-Authors Ayu Ning Tias Nabilah Noviyanti