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Pengaruh Ukuran Perusahaan, Umur Perusahaan, dan Profitabilitas Perusahaan terhadap Nilai Perusahaan Egita Nur Fadila; Febritya Ayu Wahyuni; Fradana Yudistiya Aldiyansa
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i2.1334

Abstract

This study aims to analyze the effect of firm size, firm age, and profitability on firm value. The companies used in this research are all coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. In obtaining the research sample, a purposive sampling method was used, in which there were 9 coal subsector companies that met the criteria and were used as research samples. The analysis used for this research is SPSS version 26 with multiple linear regression analysis. The results of the analysis show that firm size and firm age have a significant effect on firm value, while profitability has no effect on firm value. The limitations in this study are the limited number of samples and the use of variables taken from financial data. From this research it can be seen that the company is included in the large companies that are of interest to investors, so that the company's value increases.
Penerapan IFRS dan Pengaruhnya terhadap Keterlambatan Penyampaian Laporan Keuangan : Studi Empiris Perusahaan Sub Sektor Perkebunan dan Tanaman Pangan di Bursa Efek Indonesia Periode Tahun 2019-2020 Fradana Yudistiya Aldiyansa; Widiya Ayu Santari; Galih Rizal Maulana
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 3: Februari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i3.1372

Abstract

There are several factors that affect the company's delay in submitting the financial statements are often referred to as Audit Delay, among others IFRS (International Financial Reporting Standards), firm size, profitability, size public accounting firm, audit opinion, and complexity. One factor that is quite prominent is the application of IFRS that have not been uniform across all companies in Indonesia. It could also lead to Audit Delay. Firm size theoretically means companies bigger scale required to submit financial reports on time. As for profitability, KAP size, and complexity of the audit opinion is also decent enough to be considered as one of the influential factors on Audit Delay. The results of this study indicate that the application of IFRS, profitability, size KAP, audit opinion, and complexity does not have a significant impact on the delay for submission of financial statements. Finaly, a factor that leads to significant effect of time delay submission of financial statements is the size of the company.