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All Journal Journal of Accounting, Management and Islamic Economics
Wiwi Idawati
Indonesia Banking School
Economics, Econometrics & Finance

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PENGARUH KOMPLEKSITAS PERUSAHAAN DAN RISIKO PERUSAHAAN TERHADAP BIAYA AUDIT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2018-2021) Tiara Poetri Ajeng Ariyanto; Wiwi Idawati
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i2.468

Abstract

This study aims to determine and examine the effect of company complexity and company risk on audit fees. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. Sampling is carried out using the purposive sampling method with the number of companies that meet the criteria as many as 64 companies. The type of data used in this research is quantitative data. The source of data in this study is secondary data. The data analysis technique of this research uses multiple linear regression analysis using EViews 10. The dependent variable used is audit fees. The independent variables used are company complexity and company risk. The results show that the complexity of the company has a positive effect on audit fees. In addition, this study shows that the results of the company's risk as measured by the leverage ratio have no effect on audit fees.
ANALISIS FINANCIAL, NON-FINANCIAL INDICATORS, DAN CORPORATE GOVERNANCE TERHADAP PREDIKSI FINANCIAL DISTRESS (PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020) Dea Syifa; Wiwi Idawati
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.548

Abstract

Financial distress is a condition where the company experience a deteriorating stage of the financial situation before bankruptcy. This study aimed to prove the influence of financial, non-financial and corporate governance indicators on financial distress in transportation sector listed on the Indonesian Stock Exchange periods 2016-2020. This study used the Springate method (S-score) to measure the level of financial distress. The sample was obtained by purposive sampling method in obtain 21 companies in transportation sector. The data used is secondary data in the form of annual reports from the publication of Indonesia Stock Exchange. Data analysis technique used in this study is multiple linear analysis panel data which is processed using Eviews 10 software. The hypothesis is obtained from previous research and various theories from other sources. The results of this study indicate that interest coverage ratio has a positive influence on financial distress and going concern opinion has a negative influence on financial distress. Meanwhile, long-term debt to equity ratio, age of company, independent board of commissioners, and institutional ownership did not has a influence on financial distress.
PENGARUH PRICE EARNINGS RATIO (PER), PRICE TO BOOK VALUE (PBV), DAN INFLASI TERHADAP HARGA SAHAM PERUSAHAAN FARMASI YANG TERCATAT DI BEI 2017-2021 Rafly Raditya Syahputra; Wiwi Idawati
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.555

Abstract

The purpose of this research is to analyse the influence of Price Earnings Ratio, Price to Book Value, and Inflation toward Stock Prices of pharmacy companies listed on Indonesia Stock Exchange in the period of 2017-2021. The sample of this research consists of 8 pharmacy companies. The dependent variable is represented by the stock price index, while the independent variables in this study are Price Earnings Ratio, Price to Book Value, and inflation. The research method used is a quantitative method that takes into account the company's market ratios of financial reports obtained from the IDX website and the level of inflation in Indonesia. Partially, the results of this study indicate that during the 2017-2021 period Price to Book Value has a positive and significant influence toward pharmacy companies stock prices. While price earnings ratio and inflation didn’t have a significant influence toward pharmacy company stock prices.
Co-Authors Dea Syifa Rafly Raditya Syahputra Tiara Poetri Ajeng Ariyanto