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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal Accounting International Mount Hope
Ayang Pratama
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Computer Science & IT Economics, Econometrics & Finance

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THE EFFECT OF FIRM SIZE, CURRENT RATIO, TOTAL ASSET TRUN OVER, DEBT ASSET TO RATIO ON PROFITABILITY IN MANUFACTURING COMPANIES IN THE CONSUMER GOODS INDUSTRY SECTOR LISTED ON THE IDX IN 20219-2022 Veronika Pandiangan; Ayang Pratama; Yeti Meliany Lubis
Journal Accounting International Mount Hope Vol. 2 No. 3 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i3.461

Abstract

This research aims to see the relationship between variables, both individually and together, with the title Influence of Firm Size, Current Ratio, Total Asset Turn Over, Debit To Asset Ratio on Profitability in consumer goods industry sector companies listed on the IDX in 2019- 2022. The method we use in this research is a quantitative method. The population of companies in the consumer goods industry sector in 2019-2022 was 31 with 22 samples. This research observation used purposive sampling with partial test (T test), simultaneous test (F test), classical assumption test, and R square test. The test results for this observation are Firm Size, Current ratio, Total Asset Over, and Debit to Asset Ratio, which have a significant effect on Return On Equity. With an R squere result of 41.8% and influenced by other variables of 58.2%. So the results of the overall Firm Size, Current Ratio, Total Asset Trun Over, Debit to Asset Ratio have a simultaneous effect on companies in the consumer goods industry sector listed on the Indonesian Stock Exchange in 2019-2022
The Effect of Firm Size, Audit Committee, Auditor Reputation, and Leverage on Audit Quality of Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) for 2019-2023 Period Intan S, Agnes Dui; Siahaan, Grace Marlina; Br Nadeak, Sisilia Mona Bresipa; Ayang Pratama; Lubis, Yeti Meliany
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.3011

Abstract

This study investigates the impact of firm size, audit committee, auditor reputation, and leverage on audit quality among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Utilizing a purposive sampling method, the study selected 60 companies based on specific criteria; consistently listed on the IDX, availability of comprehensive data for all independent variables, and no delisting throughout the observation period. This resulted in a total of 300 firm-year observations analyzed by multiple linear regression. The empirical results demonstrate that firm size, audit committee, auditor reputation, and leverage simultaneously exert a significant influence on audit quality. Furthermore, partial analysis reveals that while firm size, audit committee, and auditor reputation significantly affected audit quality, leverage did not have a statistically significant impact.
Co-Authors Br Nadeak, Sisilia Mona Bresipa Intan S, Agnes Dui Lubis, Yeti Meliany Siahaan, Grace Marlina Veronika Pandiangan Yeti Meliany Lubis