Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal of Research in Business, Economics, and Education Optimal: Jurnal Ekonomi dan Manajemen
Amelia Putri
Universitas Prima Indonesia
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Impact of Return on Assets, Debt Equity Ratio, and Return on Equity on Stock Prices of Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange from 2019 to 2021 Khomeiny Yunior; Amelia Putri; Tasya Dasfitri Rapmian Hutasoit; Juanda Arjuna Sirait
Journal of Research in Business, Economics, and Education Vol. 5 No. 3 (2023): June 2023
Publisher : Kusuma Negara Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55683/jrbee.v5i3.441

Abstract

The purpose of this study is to examine and analyze the influence of Return on Assets (ROA), Debt to Equity Ratio (DER), and Return on Equity (ROE) on stock prices in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange. In conducting the analysis, there are various types of ratios with different functions that can be used. Of the numerous ratios, the financial ratios used in this study are ROA, DER, and ROE as independent variables, and the Stock Price as the dependent variable. The sample collection technique in this study used a purposive sampling technique with 30 companies selected as samples from a population of 54 food and beverage sector industries for the 2019-2021 period, which are listed on the Indonesia Stock Exchange (IDX). The method in this study uses a quantitative approach and the data source in this study uses secondary data sources that include documentation studies. This method is used to gather data from companies related to the variables under study. In testing the hypothesis, this study uses Multiple Linear Regression Analysis. From the hypothesis testing in the study, it was found that, simultaneously, ROA, DER, and ROE, which are the independent variables, influence the Stock Price of food and beverage manufacturing companies listed on IDX for the 2019-2021 period, which is the dependent variable. In addition, the results of partial hypothesis testing in this study found that, partially, ROA, DER, and ROE do not affect the Stock Price of manufacturing companies listed on the IDX for the 2019-2021 period.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, OPINI AUDIT DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2021-2023) Amelia Putri; Aulia Azmi; Birgita S Togatorop; Afrizar Pane; Muhammad Fahmi
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/55c79f98

Abstract

Penelitian ini ditujukan dalam rangka menganalisis pengaruh ukuran perusahaan, profitabilitas, opini audit, dan umur perusahaan terhadap audit delay pada perusahaan yang terdaftar di Bursa Efek Indonesia. Audit delay ialah rentang waktu antara tanggal akhir tahun buku dan tanggal diselesaikannya laporan audit, yang dapat memengaruhi relevansi informasi keuangan untuk seluruh pihak yang berkepntingan. Penelitian ini mempergunakan metode kuantitatif melalui data sekunder yang diperoleh dari laporan keuangan tahunan. Sampel ditentukan mempergunakan teknik purposive sampling dan penganalisisannya mempergunakan regresi linear berganda. Variabel independen yang diuji ialah ukuran perusahaan, profitabilitas, opini audit, dan umur perusahaan, sementara variabel dependen ialah audit delay. Hasil penelitian mengindikasikan, secara parsial hanya opini audit yang memengaruhi signifikan terhadap audit delay, sementara ukuran perusahaan, profitabilitas, dan umur perusahaan tak memengaruhi signifikan. Temuan ini menandakan, jenis opini audit yang didapat perusahaan dapat memperpanjang proses audit, sementara faktor-faktor internal perusahaan lainnya tidak secara langsung memengaruhi lamanya waktu penyelesaian audit. Penelitian ini harapannya bisa berkontribusi untuk auditor, manajemen perusahaan, dan investor pada pemahaman terkait faktor-faktor yang berefek pada ketepatan waktu pelaporan keuangan.
Pengaruh Ukuran Perusahaan, Profitabilitas, Opini Audit dan Umur Perusahaan terhadap Audit Delay: Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2021-2023 Amelia Putri; Aulia Azmi; Birgita S Togatorop; Afrizar Pane; Muhammad Fahmi
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 4 (2025): Desember OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i4.7836

Abstract

This study aims to analyze the influence of company size, profitability, audit opinion, and company age on audit delay in companies listed on the Indonesia Stock Exchange. Audit delay refers to the time span between the end of the fiscal year and the completion date of the audit report, which can affect the relevance of financial information for all stakeholders. This study uses a quantitative method with secondary data obtained from annual financial reports. The sample was selected using a purposive sampling technique, and data analysis was performed using multiple linear regression. The independent variables tested include company size, profitability, audit opinion, and company age, while the dependent variable is audit delay. The results show that partially only audit opinion has a significant effect on audit delay. This means that the type of audit opinion received by a company can extend the audit process. Meanwhile, company size, profitability, and company age do not show a significant effect on audit delay. This finding provides insight that external factors in the form of audit opinions have a greater impact on the time required in the audit process compared to internal company factors. This study is expected to contribute to auditors, company management, and investors in understanding the factors that influence the timeliness of financial reporting, as well as the importance of maintaining the quality of audit opinions to accelerate the completion of audit reports. Furthermore, the results of this study provide insight that companies with more complex audit opinions tend to require longer audit processes. Therefore, companies must improve transparency and accuracy in their financial reports to minimize the likelihood of an adverse audit opinion.
Co-Authors Afrizar Pane Aulia Azmi Birgita S Togatorop Juanda Arjuna Sirait Muhammad Fahmi Tasya Dasfitri Rapmian Hutasoit Yunior, Khomeiny