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All Journal JAAF (Journal of Applied Accounting and Finance) Jurnal Media Ekonomi Muria Jurnal Layanan Masyarakat Bulletin of Management and Business Jurnal Abdi Masyarakat Multidisiplin Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Ekonomi Bisnis Digital Jurnal Ekonomi Bisnis Digital Journal of Accounting and Auditing
Keri Boru Hotang
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Likuiditas, Profitabilitas, Dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Di Sektor Perbankan Keri Boru Hotang
Bulletin of Management and Business Vol. 2 No. 2: Oktober 2021
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v2i2.160

Abstract

The research test the influence of liquidity, profitability, and capital structure on the value of banking firms. The type of research used is quantitative research that uses company secondary data, namely annual reports obtained from the websites of banking sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses multiple linear regression test on 75 samples. The results of this indicate that liquidity (CR), profitability (ROA) and capital structure (DER) simultaneously have significant influence on firm value (PBV).
Determinants of Audit Delay: Evidance from Profitability, Leverage, Firm Size, and Audit Committe Fary Adiyana, Nabila; R Taufik Hidayat; Keri Boru Hotang
Journal of Accounting and Auditing Vol. 2 No. 1 (2025): October 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/y58jfn81

Abstract

Purpose – This study aims to obtain empirical evidence on the influence of profitability, leverage, company size, and audit committees on audit delay. Design/methodology/approach – This study uses quantitative research. It utilizes secondary data. The population is 67 industrial companies listed on the Indonesia Stock Exchange between 2020 and 2024. The sample is 27 industrial companies listed on the Indonesia Stock Exchange between 2020 and 2024. The total number of observations in this study is 135. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews9 software. Findings – The results of this study indicate that the profitability variable has a negative and significant effect on audit delay. The leverage variable has a positive and insignificant effect on audit delay. The company size variable has a negative and significant effect on audit delay. The audit committee variable has a positive and insignificant effect on audit delay. Research limitations/implications –. This study aims to provide information on audit delay and can be beneficial in decision-making as well as serve as a reference for further research.
Co-Authors Asma Sari Dewi Bela Juliani Edi Sihotang Eindy Taufik Eindye Taufik Fary Adiyana, Nabila Gregoriana Benedictis Flora Clarissa Lasar Hendri . Herawansyah Indah Apriani Ivander . Lembah Dewi Andini Maliki Heru Sentosa Mochamad Muslih R Taufik Hidayat R. Taufik Hidayat Rozie Meidy Syafitri, Twenty Mariza