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Magda Siahaan
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH INTELLECTUAL CAPITAL, BUSINESS RISK, CORPORATE GOVERNANCE, PER, DEBT POLICY, ROA, DAN DAR TERHADAP FIRM VALUE Ahmad Irmizi; Magda Siahaan
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this study is to obtain empirical evidence regarding whether intellectual capital, business risk, managerial ownership, institutional ownership, price earning ratios, debt policy, return on assets, and debt to asset ratio have an influence on firm value. This research data consists of 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for three years, namely in the research period from 2017 to 2019.The sample chosen is by using purposive sampling method. Methods of data analysis in this study using a hypothesis method with multiple linear regression. The results showed that the variable price earning ratio and return on assets had a positive effect and the business risk variable had a negative effect on the firm value variable. Meanwhile, the other five variables, namely intellectual capital, managerial ownership, institutional ownership, debt policy, and debt to asset ratio, have no effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR SECARA SUKARELA PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA Jessica Triharyanto; Magda Siahaan
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This study aims to examine the effect of audit opinion, management turnover, size of public accountant, audit delay, client company size, institutional ownership, financial distress and return of assets to voluntary auditor switching in non-financial companies listed on the Indonesia Stock Exchange in 2016-2018. The approach used in this study is based on an empirical approach. The sampling method used was purposive sampling method with 253 companies. The analysis technique used in this study is logistic regression. Based on the results of the analysis shows that the size of public accountant has a negative effect on the chance of voluntary auditor switching, while audit opinion, management turnover, audit delay, client company size, institutional ownership, financial distress and return of assets have no effect on the chance of voluntary auditor switching.
Co-Authors AHMAD IRMIZI Jessica Triharyanto