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p-Index From 2020 - 2025
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All Journal International Journal of Economics, Management and Accounting
Ahmad Halomoan Siregar, Fhikry
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Audit Company Size, Asset Structure, Sales Growth, Profitability, On Capital Structure in the Tecnology Sector Listed on The Indonesian Stock Exchange (BEI) Hotriani Saragih, Pera; Noviyanti Simorangkir, Enda; Matthew Hasibuan, Beny; Ningsih Sahanaya Manurung, Rut; Shifa Rambe, Lainatu; Ahmad Halomoan Siregar, Fhikry
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 11 (2024): April
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i11.120

Abstract

This research aims to determine the influence of company size, asset structure, sales growth, profitability, on capital structure in the technology sector listed on the IDX. The population used in this research in technology sector companies listed on the IDX in 2020-2022. The method used in this research is a quantitave method. Samples taken using purposive sampling. The analysis technique used is classical assumption testing, hypothesis, multiple linear regression. This research uses data in the form of annual financial reports from each sample company which are published on the website www.idx.co.id. So, the number of samples in this study was 33 research samples. The results of this research show that company size, asset structure, sales growth, profitability have no effect and are not significant of capital structure.
The Influence of Company Size, Solvency, Profitability and Leverage on Audit Delay in Food and Beverage Sector Manufacturing Companies In 2019–2022 Y Nainggolan, Elisa; Noviyanti Simorangkir, Enda; Tabitha Sormin, Alincia; Nauli Andrita Ningrum, Sekar; Ahmad Halomoan Siregar, Fhikry
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 11 (2024): April
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i11.121

Abstract

This study aims to examine whether the effect of company size, solvency, profitability and leverage on audit delay in food and beverage companies listed on the Indonesia Stock Exchange. Indonesia Stock Exchange (IDX) is a stock exchange that operates in Indonesia. The Indonesia Stock Exchange is the result of the merger of the Jakarta Stock Exchange (BEJ) and the Surabaya Stock Exchange (BES). For operational and transaction effectiveness, the Government decided to merge the Jakarta Stock Exchange as a stock market with the Surabaya Stock Exchange as a bond and derivatives market into the IDX. The merged exchange began operations on December 1, 2007. This study uses an associative approach which aims to analyze the relationship between one variable and another or how a variable affects another variable. The number of samples analyzed was 19 company samples with sample determination using purposive sampling. Research data using SPSS 20 with descriptive statistical analysis, normality test, histogram graph, multicollinearity test, heterocollinearity test, autocollinearity test, multiple linear regression analysis, hypothesis testing and coefficient of determination. The results showed that company size has no influence on audit delay in food and beverage sector manufacturing companies listed on the IDX for the 2019-2022 period. Solvency has no effect on audit delay in food and beverage sector manufacturing companies listed on the IDX for the 2019-2022 period. Profitability has an effect on audit delay in food and beverage sector manufacturing companies listed on the IDX for the 2019-2022 period. Leverage affects audit delay in food and beverage sector manufacturing companies listed on the IDX for the 2019-2022 period. From the research conducted, it is concluded that company size, solvency, profitability, and leverage simultaneously affect audit delay in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period.
Co-Authors Enda Noviyanti Simorangkir Hotriani Saragih, Pera Matthew Hasibuan, Beny Nauli Andrita Ningrum, Sekar Ningsih Sahanaya Manurung, Rut Shifa Rambe, Lainatu Tabitha Sormin, Alincia Y Nainggolan, Elisa