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Pengaruh Ukuran Perusahaan, Komite Audit, Dan Integritas Laporan Keuangan Terhadap Kualitas Audit Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Raihan Akbar; Hermi Hermi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2193

The purpose of this study is to investigate the reciprocal interactions among firm size, audit committee, financial statement integrity, and audit quality. The research focuses on all companies operating in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. Data was collected using purposive sampling, selecting 100 companies that met specific criteria during this period. Secondary data were obtained from sustainability reports and annual reports of the companies. The study employs a quantitative analysis approach, where data is analyzed through logistic regression using SPSS software version 23. Through this method, the research aims to explore the joint consequences of these variables, forming a deeper understanding of the dynamics and interactions among company size, audit committee, financial statement integrity, and audit quality in the context of the food and beverage subsector on the Indonesia Stock Exchange during the study period. Based on the research findings, it can be concluded that there is a significant positive relationship between firm size and financial statement integrity with audit quality. However, the results indicate that the audit committee does not have a significant impact on audit quality.

Pengaruh Audit Tenure, Ukuran Kantor Akuntan Publik, Rotasi Audit, Dan Audit Delay Terhadap Kualitas Audit Pada Perusahan Manufaktur Subsektor Makanan Dan Minuman Sisca Maria; Murtanto Murtanto; Hermi Hermi
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2360

This research aims to find out whether audit tenure, KAP size, audit rotation, and audit delay have an effect on audit quality in manufacturing companies with the food and beverage subsector listed on the Indonesia Stock Exchange (BEI) in 2019-2022, either partially or simultaneously. The type of data in this research is quantitative with secondary data. The sample used in this research was 30 food and beverage companies with 128 financial reports. The sampling technique uses purposive sampling technique. The analytical methods used in this research are logistic regression analysis and descriptive analysis. The results of this research show that audit tenure has a positive and significant effect on audit quality, while KAP size, audit rotation and audit delay do not have a significant effect on audit quality.

Faktor yang Mempengaruhi Profitabilitas pada Perusahaan Consumer Non Cyclical Tahun 2021-2023 Nurul Laily Barsyah; Hermi Hermi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i2.847

Companies run businesses with the aim of gaining profits that can be measured by profitability. Profitability is a measure that evaluates a company's ability to generate profits or profits over time. This study aims to analyze the effect of accounts receivable turnover, sales growth, inventory turnover, and cash turnover on profitability. This research was conducted on non-cyclical consumer companies listed on the Indonesia Stock Exchange. This research is a descriptive quantitative study. This study uses panel data consisting of cross-section data, namely non-cyclical consumer companies with a time series for the period 2021-2023. The sample used in this study was 59 companies. The analysis technique used in this study is panel data regression. The results of the analysis show that (1) Accounts receivable turnover has a positive and significant effect on profitability in the non-cyclical consumer sector. (2) Sales growth does not affect profitability in the non-cyclical consumer sector. (3) Inventory turnover has a positive and significant effect on profitability in the non-cyclical consumer sector. (4) Cash turnover does not affect profitability in the non-cyclical consumer sector.

Pengaruh Audit Tenure, Ukuran Kantor Akuntan Publik, Rotasi Audit, Dan Audit Delay Terhadap Kualitas Audit Pada Perusahan Manufaktur Subsektor Makanan Dan Minuman Sisca Maria; Murtanto Murtanto; Hermi Hermi
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2360

This research aims to find out whether audit tenure, KAP size, audit rotation, and audit delay have an effect on audit quality in manufacturing companies with the food and beverage subsector listed on the Indonesia Stock Exchange (BEI) in 2019-2022, either partially or simultaneously. The type of data in this research is quantitative with secondary data. The sample used in this research was 30 food and beverage companies with 128 financial reports. The sampling technique uses purposive sampling technique. The analytical methods used in this research are logistic regression analysis and descriptive analysis. The results of this research show that audit tenure has a positive and significant effect on audit quality, while KAP size, audit rotation and audit delay do not have a significant effect on audit quality.

Faktor Faktor Determinan Yang Berpengaruh Terhadap Kecurangan Laporan Keuangan Jordan Tirta Jaya; Murtanto Murtanto; Hermi Hermi
Journal of Creative Student Research Vol. 1 No. 6 (2023): Desember : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i6.2971

This research aims to determine whether financial target, financial stability, nature of industry, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture and state-owned enterprises influence the practice of financial statement fraud in healthcare sector companies registered on the IDX in 2019-2022. The sample used in this research consisted of 16 healthcare sector companies with 64 annual reports and 64 financial reports. The samples selected used purposive sampling technique. The data analysis method used in this research is multiple linear regression analysis. The research results show that financial targets, ineffective monitoring and state-owned enterprises have a positive effect on financial statement fraud, while the nature of industry has a negative effect on financial statement fraud, for financial stability, change in auditor and change in director do not have a positive effect on financial statement fraud and frequent number of CEO's pictures do not have a negative effect on financial statement fraud.

Pengaruh Kinerja Lingkungan, Struktur Modal, dan Kepemilikan Manajerial terhadap Nilai Perusahaan pada Perusahaan Sektor Energi Bursa Efek Indonesia Tahun 2022-2024 Rafly Fachrorroji; Hermi Hermi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1747

This study aims to examine the relationship between a company's value (firm value) and three key variables: environmental performance, capital structure, and management ownership. The research focuses on companies listed on the Indonesia Stock Exchange during the period from 2022 to 2024. The objective is to understand how these internal and external factors contribute to shaping a company’s market valuation and overall financial health. Using a panel data regression analysis with a fixed effect model, the study provides empirical evidence based on secondary data drawn from company financial reports and sustainability disclosures. The results indicate that capital structure, measured by the proportion of debt to equity, has a significant negative impact on firm value. In contrast, both environmental performance and the proportion of shares owned by management have a positive and significant effect on firm value. These findings suggest that while excessive debt may erode investor confidence and reduce a firm's valuation, strong environmental commitments and management ownership foster positive perceptions in the eyes of stakeholders, including investors and customers. Theoretically, this research supports stakeholder and agency theories by highlighting how internal governance and ethical responsibility play a role in corporate success. Pragmatically, the results offer important insights for companies, especially in emerging markets like Indonesia, to align sustainability and ownership strategies with financial management to boost firm value. Companies are encouraged to optimize their capital structures, strengthen their environmental reporting practices, and promote management ownership as a way to align interests and enhance long-term performance. Overall, this study contributes to the literature on corporate governance and sustainability by providing current, context-specific evidence relevant to stakeholders in the Indonesian capital market.

Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Consumer Non Cyclical Tahun 2021-2023 Nurul Laily Barsyah; Hermi Hermi
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4211

Companies run businesses with the aim of gaining profits that can be measured by profitability. This study aims to analyze the effect of accounts receivable turnover, sales growth, inventory turnover, and cash turnover on profitability. This study is a descriptive quantitative study. This study uses panel data. The sample used in this study was 59 companies. The analysis technique used in this study is panel data regression. The results of the analysis show that (1) Accounts receivable turnover has a positive and significant effect on profitability in the consumer non-cyclical sector. (2) Sales growth does not affect profitability in the consumer non-cyclical sector. (3) Inventory turnover has a positive and significant effect on profitability in the consumer non-cyclical sector. (4) Cash turnover does not affect profitability in the consumer non-cyclical sector.

Pengaruh Economic Value Added (EVA), Market Value Added (MVA), Likuiditas, Ukuran Perusahaan Dan Kebijakan Dividen Terhadap Harga Saham Pada Perusahaan Yang Terdaftar Di LQ-45 Pada Juli 2021- Maret 2022 Femmy Juliastuti; Murtanto Murtanto; Hermi Hermi
Student Research Journal Vol. 2 No. 1 (2024): Februari : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v2i1.980

This research aims to know the effect of Economic Value Added (EVA), Market Value Added (MVA), Liquidity, Firm Size And Dividend Policy On Stock Price on companies index LQ45 in the Indonesian Stock Exchange (IDX), which were published in financial report and registered on period July 2021-March 2022. Research design was a causative research. The data population taken from companies in the Indonesian Stock Exchange (IDX) index LQ45. Sampling method used in this research is purposive sampling. There were 38 companies that fulfilled the sample criterias. So, the data sample in this research were 114. Analysis techniques consisted of regression analysis. The result of this research showed that (1) Economic Value Added does not effects on Stock Price (2) Market Value Added positivie effects on Stock Price, (3) Liquidity positivie effect on Stock Price, (4) Firm Size positivie effects on Stock Price, (5) Dividend Policy positivie effects on Stock Price.

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