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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Paulus Journal of Accounting (PJA)
Darmawati
Hasanuddin University
Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF FOREIGN OWNERSHIP, INSTITUTIONAL OWNERSHIP, INDEPENDENT COMMISSIONERS, AND FINANCIAL DISTRESS TO STOCK PRICE WITH ACCOUNTING CONSERVATISM AS A MODERATION VARIABLE Andi Firmansyah; Syarifuddin; Darmawati
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 1 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i1.37434

Abstract

This study aims to analyze the influence of Foreign Ownership, Institutional Ownership, Independent Commissioners, Financial Distress using the disclosure of Accounting Conservatism as a moderating variable. Data collection obtained from the annual financial reports of Pharmacies listed on IDX 2017 – 2021 period, totaling 30 companies. The sampling technique used purposive sampling technique because the sample selection was based on the assessment some of the characteristics of the sample members which adjusted to the intentions of the researcher. using secondary data on the official IDX website (www.idx.co.id) and the official website of each company. The data analysis method used a special application of multiple linear regression analysis, namely using Moderated Regression Analysis (MRA) with a quantitative approach. The results of the study show that foreign ownership and independent commissioners do not affect stock prices. Institutional ownership and financial distress have a significant effect on stock prices. foreign ownership and independent commissioners influence share prices moderated by accounting conservatism. Institutional ownership and financial distress do not affect stock prices of pharmaceutical companies moderated by accounting conservatism
MODEL INTERAKSI KUALITAS AUDIT: ANALISIS EKONOMETRIK PENGARUH TEKANAN KLIEN DAN DURASI PERIKATAN AUDIT (AUDIT TENURE) DENGAN UJI MODERASI INDEPENDENSI AUDITOR (STUDI EMPIRIS KAP MAKASSAR) Andi Rafiyadi Eka Saputra; Haliah; Darmawati
Paulus Journal of Accounting (PJA) Vol. 7 No. `1 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Abstract: Audit Quality Interaction Model. This study analyzes the effect of client pressure and audit tenure on audit quality with auditor independence as a moderating variable in Public Accounting Firms (KAP) in Makassar. Using quantitative methods with surveys of 31 auditors from 12 KAPs, data were analyzed using Moderated Regression Analysis (MRA). Results show client pressure has a significant positive effect on audit quality, audit tenure has a significant negative effect, auditor independence moderates the relationship between client pressure and audit quality, but does not moderate the relationship between audit tenure and audit quality.
Co-Authors Andi Firmansyah Andi Rafiyadi Eka Saputra Haliah, Haliah Syarifuddin Syarifuddin