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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Junita, Ellyanna
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Economics, Econometrics & Finance

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ANALISIS FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR RITEL SEBELUM DAN SELAMA PANDEMI COVID-19 Veny, Veny; Angelene, Dian; Junita, Ellyanna
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 2 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i2.236

Abstract

Penelitian ini bertujuan menguji pengaruh faktor fundamental seperti NPM, ROA, DAR dan CR terhadap harga saham perusahaan sektor ritel, pada masa sebelum dan setelah pandemi covid-19. Analisis regresi data panel digunakan dengan melakukan uji Chow, uji Hausman, uji LM. Pengujian dilakukan pada sektor perusahaan ritel selama kuartal 1 2018 sampai dengan kuartal 4 tahun 2019 untuk data sebelum pandemi dan kuartal 1 2020 sampai dengan kuartal 4 tahun 2021 untuk data setelah pandemi. Sampel terpilih adalah 21 perusahaan ritel dengan jumlah observasi sebanyak 336 melalui metode purposive sampling. Hasil penelitian menunjukkan sebelum pandemi NPM dan CR memberi pengaruh tidak signifikan terhadap harga saham, sedangkan ROA dan DAR berpengaruh secara negatif tidak signifikan terhadap harga saham. Hasil pengujian pada periode setelah pandemi menunjukkan pengaruh NPM dan ROA secara negatif tidak signifikan terhadap harga saham, sementara DAR dan CR memberi pengaruh terhadap harga saham secara positif tidak signifikan.
What Factors Influence the Determination of Audit Fees Junita, Ellyanna; Devica Pratiwi
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i1.1751

Abstract

The purpose of this study is to test the influence of variables that are factors in determining the value of audit fees in food and beverage sub-sector manufacturing companies listed on the IDX for the 2017-2021. This study focuses on four independent variables, company complexity, internal audit, profitability, and company risk, and one dependent variable, audit fee. The collected data was further processed using purposive sampling techniques, resulting in a population of 12 companies or as many as 300 samples. Then, these data were processed with IBM SPSS software version 25, and it was found that the complexity of the company had a positive and significant effect on the audit fee, the internal audit had a negative and significant effect on the audit fee, and the company's profitability and risk did not affect the audit fee.
Co-Authors Angelene, Dian Devica Pratiwi Veny, Veny