Temy Setiawan
Bunda Mulia University

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THE INFLUENCING FACTORS ON THE GOING CONCERN AUDIT OPINION (EMPIRICAL STUDY OF MANUFACTURING COMPANIES LISTED ON THE IDX FOR THE 2017 – 2021 PERIOD) Maria Fransisca; Temy Setiawan
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

Going concern audit opinion is an opinion given when the company is in doubt about its ability to maintain its business. This research was conducted to determine the effect of firm size, audit quality, profitability, audit lag, liquidity and leverage on going concern audit opinion. This research is a qualitative study with secondary data obtained from financial statements and audit report of manufacturing companies listed on the Indonesia Stock Exchange for 2017-2021. The sample of this research is 22 manufacturing companies that was carried out using a purposive sampling method and processed with IBM SPSS version 25. The process is included descriptive analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. In this study the results have been obtained with the conclusion that firm size, profitability and leverage have no effect on goinng concern audit opinion. Meanwhile, audit quality has a negative effect on going concern audit opinion. Then for the audit lag and liquidity produce a positive effect on going concern audit opinion.
THE EFFECT OF MANAGEMENT CHARACTERISTICS ON STOCK PRICES OF FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2015-2020 PERIOD) Magdalena Magdalena; Temy Setiawan
INQUISITIVE : International Journal of Economic Vol 2 No 1 (2021): Desember
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v2i1.2978

Abstract

Economic growth in Indonesia is influenced by various industrial sectors. The industrial sector that has a significant influence on Indonesia's economic growth is the food and beverage industry. The purpose of this study was to determine the effect of Return on Assets, Debt To Equity Ratio, Change of Directors, Women's Leadership, Generation Z and Family Leadership on stock prices of food and beverage companies listed on the Indonesia Stock Exchange for the period 2015 to 2020. The research sample consists of 12 companies. The analytical technique used in this research was to use the Smart PLS (Partial Least Square) software. The results found that Return on Assets, Debt To Equity Ratio, Change of Directors, Generation Z and Family Leadership have a significant influence on stock prices. meanwhile
ARE FINANCIAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY DETERMINANTS TO FIRM VALUE? Dimas Isaac; Temy Setiawan
INQUISITIVE : International Journal of Economic Vol 3 No 1 (2022): December
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v3i1.4330

Abstract

This study aims to empirically prove the influence of capital structure, profitability, and corporate social responsibility on firm value. There are 3 independent variables used in this study, namely capital structure as measured by the Debt to Equity Ratio (DER), profitability as measured by Return on Assets (ROA), and corporate social responsibility as measured by the Corporate Social Responsibility Disclosure Index ( CSRDI) with content analysis technique. The population used in this study uses manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in the period 2018 to 2020. Data collection was carried out using a purposive sampling technique with a total sample of 20 companies. The analytical method used is multiple linear regression analysis with SPSS version 26. 0 applications and a significant value of 5%. The results of this study are the capital structure variable has a significant positive effect on firm value, the profitability variable has a significant positive effect on firm value, and the corporate social responsibility variable has no effect on firm value.