Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal International Journal Of Science, Technology & Management (IJSTM)
Dewi Nainggolan, Christine
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering Transportation

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Audit Delay : Influencing Factors (Case Study Of Large Trading Companies On The Indonesia Stock Exchange For The Period 2017 – 2021) Astuti, Astuti; Dewi Nainggolan, Christine; Dermawan Sembiring, Lenny
International Journal of Science, Technology & Management Vol. 4 No. 5 (2023): September 2023
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i6.683

Abstract

The timeliness of the delivery of financial statements is an important factor in presenting relevant information. Obstacles in the accuracy of the submission of financial statements can certainly affect the market's response to the financial statements presented. This study aims to analyze the factors that affect audit delay, including company size, leverage and profitability. The implementation of the study was carried out on thirteen Large Trading Companies during the 2017-2021 period which totaled 65 data. The data analysis techniques used in this study are descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that partially the company size has a significant effect on audit delay, leverage has a significant effect on audit delay, while profitability has no significant effect on audit delay.
Effect Of Inflation, Exchange Rates, And Trading Volume Activity On Stock Price Indices During The Covid-19 Pandemic On Companies In The Basic Industry And Chemical Sectors Ervina, Nelly; Azwar, Khairul; Susanti, Elly; Dewi Nainggolan, Christine
International Journal of Science, Technology & Management Vol. 3 No. 6 (2022): November 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i6.693

Abstract

Covid-19 has an impact on the economy, where ADB decreased with estimates in Asian Developing Countries by 3.0 ppts to 2.2%, and for ASEAN by 3.7 ppts to 1.0% (ASEAN, 2020). In addition, one of the indicators that shows that the occurrence of stock market movements, can be seen through the country's stock price index. The Composite Stock Price Index (JCI), which is one of the benchmarks for the Indonesian stock market, on March 5, 2020 was at 5,638.13 and experienced a low on March 24, 2020 at 3,937.63. This study aims to determine the effect of inflation, exchange rate, and TVA on the stock price index in the basic and chemical industry sectors, which in this case uses data in the period January 2020 -June 2022, namely the period where the stock price index of the basic industry and chemical sectors shows a downward trend in April 2020 and November 2020. The sampling technique used in this study was purposive sampling samples so that 64 Companies in the Basic and Chemical Industries Sector were obtained listed on the IDX. The data analysis technique used in this study uses descriptive statistical analysis to describe the data that has been collected. The results of the study for the F test showed that inflation, exchange rates and TVA had a positive and significant effect on the stock price index. While the results of the t-test show that inflation has a positive and insignificant effect, the exchange rate has a positive and significant effect on the stock price index, and TVA has a negative and insignificant effect on the stock price index.
Audit Delay : Influencing Factors (Case Study Of Large Trading Companies On The Indonesia Stock Exchange For The Period 2017 – 2021) Astuti, Astuti; Dewi Nainggolan, Christine; Dermawan Sembiring, Lenny
International Journal of Science, Technology & Management Vol. 3 No. 6 (2022): November 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i6.700

Abstract

presenting relevant information. Obstacles in the accuracy of the submission of financial statements can certainly affect the market's response to the financial statements presented. This study aims to analyze the factors that affect audit delay, including company size, leverage and profitability. The implementation of the study was carried out on thirteen Large Trading Companies during the 2017-2021 period which totaled 65 data. The data analysis techniques used in this study are descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that partially the company size has a significant effect on audit delay, leverage has a significant effect on audit delay, while profitability has no significant effect on audit delay.
Co-Authors Astuti - Elly Susanti Khairul Azwar Lenny Dermawan Sembiring Nelly Ervina