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All Journal Jurnal Akuntansi JRA: Jurnal Riset Akuntansi
M Ardiansyah Syam, M Ardiansyah
Unika Atma Jaya Jakarta
Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMENGARUHI PERUSAHAAN MELAKUKAN PERGANTIAN AUDITOR DAN KONSEKUENSINYA TERHADAP AUDIT DELAY Firanty, Ria; Syam, M Ardiansyah
Jurnal Akuntansi Vol 8 No 2 (2015): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.467 KB) | DOI: 10.25170/jara.v8i2.19

Abstract

This study uses two research models. Data processing and testing hypotheses using logistic regression models for the first model and multiple linear regression for the second models are then processed using the program Statistical Package for Social Science (SPSS) version 16.0 with a significance value was set at 5%. The sample used in this study was 204 data of manufacturing companies listed in the Indonesian Stock Exchange in the period  2008 to 2011. Sample selection was done by using simple random sampling. The results of the first model analysis shows that the level of profitability positively influence auditor switching and size of Public Accounting Firm negatively influence auditor switching. The results of the second model analysis shows that the company's financial condition has a negative impact on audit delay and auditor switching has no influence on audit delay.
FAKTOR-FAKTOR YANG MEMENGARUHI PERUSAHAAN MELAKUKAN PERGANTIAN AUDITOR DAN KONSEKUENSINYA TERHADAP AUDIT DELAY Firanty, Ria; Syam, M Ardiansyah
Jurnal Akuntansi Vol 8 No 2 (2015): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.467 KB) | DOI: 10.25170/jara.v8i2.19

Abstract

This study uses two research models. Data processing and testing hypotheses using logistic regression models for the first model and multiple linear regression for the second models are then processed using the program Statistical Package for Social Science (SPSS) version 16.0 with a significance value was set at 5%. The sample used in this study was 204 data of manufacturing companies listed in the Indonesian Stock Exchange in the period  2008 to 2011. Sample selection was done by using simple random sampling. The results of the first model analysis shows that the level of profitability positively influence auditor switching and size of Public Accounting Firm negatively influence auditor switching. The results of the second model analysis shows that the company's financial condition has a negative impact on audit delay and auditor switching has no influence on audit delay.
PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS DENGAN KARAKTER EKSEKUTIF SEBAGAI VARIABEL MODERASI kusumastuti, nuke; Mulyadi, JMV; Syam, M Ardiansyah
Jurnal Riset Akuntansi Vol 13 No 2 (2021): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v13i2.4641

Abstract

Penelitian bertujuan mengetahui dan menganalisis pengaruh likuiditas, profitabilitas, leverage, aktivitas, dan cash flow perusahaan terhadap financial distress dengan KarakterEksekutif dalam corporate risk yang bersifat risk taker atau risk averse sebagai variabel moderasi pada cash flow di perusahaan manufaktur sub sektor farmasi di Bursa Efek Indonesia.Sampel yang digunakan penelitian ada 9 (sembilan) perusahaan manufaktur sektor farmasi yang listing di Bursa Efek Indonesia tahun 2015-2019. Teknik analisis menguji hipotesis denganModerating Regression Analysis melalui aplikasi SPSS, secara umum terdapat di laporan keuangan perusahaan, dengan metode Altman Z-Score diketahui pengaruh financial distressmelalui rasio-rasio keuangan dan faktor eksternal karakter eksekutif dalam corporate risk yang bersifat risk taker atau risk averse sebagai moderasi pada cash flow. Hasil penelitianmenunjukkan bahwa likuiditas berpengaruh searah terhadap financial distress, dan profitabilitas (ROA), leverage (DAR), aktivitas (TATO), cash flow ratio tidak berpengaruh terhadap financialdistress. Sedangkan karakter eksekutif pada corporate risk berpengaruh tidak searah memoderasi cash flow terhadap financial distress, sehingga pengambilan keputusan eksekutifbersifat risk averse pada perusahaan manufaktur sub sektor farmasi di BEI.
Co-Authors JMV Mulyadi kusumastuti, nuke Ria Firanty, Ria