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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Research in Social Science and Humanities
Widarti Widarti
Universitas Tamansiswa
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Factors That Influence The Earning Response Coefficient In Property And Real Estate Sector Companies In Indonesia Widarti Widarti; Dwi Yanti; Ferdiansyah Sugiarto
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7286

Abstract

This study aims to determine the effect of Profitability, Company Size, Leverage, and Growth Opportunities on Earning Response Coefficient. This type of research data is quantitative data, the technique used in sampling for this study is using purposive sampling technique. The purposive sampling technique is a sampling technique to select samples based on several criteria so that later the samples used are more representative. The data obtained is then processed and tested so that it can be concluded how the Effect of Profitability, Company Size, Leverage, and Growth Opportunities on Earning Response Coefficient. The results of this study. Profitability, Growth Opportunities, Company Size and Leverage variables have an overall and statistically significant effect on ERC. The F statistic value of 1.425 with a significance value (Sig.) of 0.032 indicates that the regression model used has a significant effect simultaneously on the dependent variable, namely the Earning Response Coefficient (Y).
Factors Affecting Auditor Rotation In Transportation Subsector Service Companies Listed On The Indonesia Stock Exchange Widarti Widarti; Aries Veronica; Arin Dia Kinanti
Journal of Research in Social Science and Humanities Vol 5, No 3 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i3.416

Abstract

This study aims to analyze the effect of Public Accounting Firm (PAF) size, audit opinion, and financial distress on auditor switching in transportation service companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The research method used is a quantitative approach with logistic regression analysis. The research sample consists of 27 transportation service companies selected through purposive sampling. The results show that simultaneously, PAF size, audit opinion, and financial distress significantly affect auditor switching. However, partially, these three variables do not have a significant effect on auditor switching.
Co-Authors ARIES VERONICA Arin Dia Kinanti Dwi Yanti Ferdiansyah Sugiarto