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All Journal JURNAL LENTERA BISNIS Management Studies and Entrepreneurship Journal (MSEJ) Akuntansi Prima
Ayang Pratama
Universitas Prima Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengungkapan Manajemen Laba Terhadap Pengungkapan Corporate Social Responsibility (Csr Disclosure) Dengan Mekanisme Gcg Sebagai Variabel Moderasi Pada Perusahaan Perkebunan Kelapa Sawit Yang Terdaftar Di Bursa Efek Indonesia Ayang Pratama
Akuntansi Prima Vol. 5 No. 1 (2023): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v5i1.3452

Abstract

Abstract The purpose of this journal is to find out how the role of GCG Mechanism in moderating Earning Management influencing CSR Disclosure of the Sub-Group of Oil Palm Plantation Companies listed on the Indonesia Stock Exchange period 2017 until 2021. The research method used is analytical descriptive, which Moderating Regression Analysis is used in answering research hypothesis. The results showed that Earning Management influence CSR Disclosure, the total of Audit Committee can moderating Earning Management influence CSR Disclosure but Proportion of Board of Commissioner can not moderating Earning Management influence CSR Disclosure. Keywords: Earning Management, GCG Mechanism, Corporate Social Responsibility, Palm Oil Industry
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Lusiana Maria Samosir; Ayang Pratama; Yeti Meliany Lubis
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1216

Abstract

This study focuses on the impact of company size, profitability, solvency, and reputation of public accounting firms on audit delay in mining companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The population in this study includes all mining companies listed on the Indonesia Stock Exchange in 2019-2021. The research sample was selected using a purposive sampling method with many samples so that a total of 75 were obtained. The analysis technique used in this study was multiple linear regression analysis. The results of the study stated that partially company size and profitability did not have an impact on audit delay in mining companies listed on the Indonesia Stock Exchange in 2019-2021. On the other hand, solvency and KAP size have an impact on audit delay for mining companies listed on the Indonesia Stock Exchange in the 2019-2021 period. In addition, simultaneously Company Size, Profitability, Solvency, and KAP Reputation affect Audit Delay in mining companies listed on the IDX in 2019-2021. The value of Adjusted R Square is 0.313 with an impact of 31.3% for audit delay and the remaining 68.7% is influenced by other variables outside this study.
Pengaruh Profitabilitas, Kualitas Audit, Audit Delay, dan Likuiditas Terhadap Nilai Perusahaan Sektor Perbankan Terdaftar Di Bursa Efek Indonesia Periode 2020-2023 Evelyn Evelyn; Ayang Pratama; Yeti Meliany Lubis
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7468

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, kualitas audit, audit delay, dan likuiditas terhadap nilai perusahaan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2020-2023. Pendekatan yang digunakan adalah kuantitatif, dengan fokus pada populasi atau sampel tertentu untuk menguji hipotesis yang telah dirumuskan. Populasi dalam penelitian ini mencakup seluruh perusahaan perbankan yang tercatat di Bursa Efek Indonesia pada periode li2020 hingga 2023, yang berjumlah 64 perusahaan. Sampel penelitian dipilih menggunakan metode purposive sampling, yaitu metode pemilihan sampel berdasarkan kriteria tertentu, yang menghasilkan 46 perusahaan sebagai sampel penelitian. Hasil penelitian menunjukkan bahwa secara parsial, profitabilitas berpengaruh positif terhadap nilai perusahaan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Sebaliknya, kualitas audit memiliki pengaruh negatif secara parsial terhadap nilai perusahaan pada sektor yang sama. Audit delay juga ditemukan memiliki pengaruh terhadap nilai perusahaan, sementara kuiditas secara parsial berpengaruh negatif terhadap nilai perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia pada periode yang diteliti. Selain itu, secara simultan, profitabilitas, kualitas audit, audit delay, dan likuiditas memiliki pengaruh terhadap nilai perusahaan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2020-2023.
Co-Authors Evelyn Evelyn Lusiana Maria Samosir Yeti Meliany Lubis Yeti Meliany Lubis