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All Journal Jurnal Riset Akuntansi Warmadewa
I Wayan Gde Yogiswara Dharma Putra
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Economics, Econometrics & Finance

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PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO RETURN ON EQUITY DAN SALES GROWTH TERHADAP HARGA SAHAM Made Arvin Ariantara; Ida I Dewa Ayu Mas Manik Sastri; I Wayan Gde Yogiswara Dharma Putra
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 1 (2023): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.4.1.7620.38-44

Abstract

This study aims to determine the effect of Current Ratio, Debt to Equity Ratio, Return On Equity and Sales Growth on Stock Prices in Manufacturing Companies in the Consumer Non-Cyclicals Sector Listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The population in this study were 105 companies using a purposive sampling method to determine the sample based on the criteria so that a sample of 40 companies were obtained that met the requirements in this study. The main theories used in this study are agency theory and signaling theory. The data analysis technique used in this study is Multiple Linear Regression Analysis. Based on the results of the analysis that has been carried out, it can be seen that the results of this study are Current Ratio and Return On Equity have a positive and significant effect on stock prices. This indicates if the increase or decrease in the value of the Current Ratio and Return On Equity will affect stock prices. The Debt to Equity Ratio variable has a positive and insignificant effect on stock prices. This indicates that this ratio is not the ratio that investors pay attention to when investing. Meanwhile, Sales Growth has a negative and insignificant effect on stock prices. This indicates that an increase or decrease in the value of Sales Growth will not affect the rise and fall of stock prices
WHISTLEBLOWING SEBAGAI PEMODERASI HUBUNGAN SKEPTISISME PROFESSIONAL DAN BEBAN KERJA TERHADAP PENDETEKSIAN FRAUD Ni Nyoman Arista Widiasuari; I Wayan Gde Yogiswara Dharma Putra; Kawisana, Putu Gede Wisnu Permana
Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to empirically test the influence of professional skepticism and workload on fraud detection with whistleblowing as a moderator at the Bali Provincial BPKP Representative. There is an inconsistency in the results of previous researchers and a lack of studies that examine fraud detection and whistleblowing. Researchers see an opportunity to re-examine the factors that affect fraud detection. Using the purpose sampling method , as many as 59 auditors used the SEM method based on partial least square and processed using the SmartPLS version 4.0 program. The results of this study found that the skepticism of professional auditors had a positive effect on fraud detection, while the workload had a negative effect on fraud detection. In addition, whistleblowing interactions do not moderate the influence of professional skepticism on fraud detection, and whistleblowing interactions strengthen the influence of workload on fraud detection. Keywords: Professional Skepticism, Workload, Whistleblowing, and Fraud Detection
Co-Authors Ida I Dewa Ayu Mas Manik Sastri Kawisana, Putu Gede Wisnu Permana Made Arvin Ariantara Ni Nyoman Arista Widiasuari