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<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP LAMA WAKTU LAPORAN AUDIT ]]>
<![CDATA[Putri, Syifa Tamara]]>;
<![CDATA[Samin, Samin]]>
<![CDATA[ EQUITY Vol 19 No 1 (2016): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v19i1.477
<![CDATA[This study aims to test and provide empirical the effect of profitability, leverage and firm size of the audit report lag. The population in this study is a sub company property and real estate sectors listed on the Indonesia Stock Exchange 2012-2014. Sample of 34 companies was selected by purposive sampling method. The data used in this study as much as 102 samples. This study uses several stage of calculation, using outlier test that is by converting the data into a standardized score or so-called z-score. After going through the process of outlier samples were chosen in this study to 93 samples. Analysis of the data using multiple linear regression with a significance level of 5% and determine the hypothesis used t test and f test. The results test showing that profitability, leverage and firm size are simultaneous positive and significant effect on audit report lag. The results test this study indicate that profitability has significance on audit report lag are partial. Meanwhile leverage and firm size has no significance on audit report lag]]>
<![CDATA[PENGARUH FIRM SIZE, DEBT RATIO DAN CAPITAL ADEQUACY RATIO TERHADAP PROFITABILITAS ]]>
<![CDATA[Suryati, Diah]]>;
<![CDATA[Yetti, Fitri]]>
<![CDATA[ EQUITY Vol 18 No 2 (2015): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v18i2.465
<![CDATA[This study examind the effect of firm size, debt ratio and capital adequacy ratio in the banking companies listed in Indonesia Stock Exchange (IDX) during 2011 - 2014. The methodology in this research is descriptive quantitative by using multiple regression analysis. This model is a statistical analysis tool that is used to describe the effect of independent variables on the dependent variable (partially and simultaneously). In partial results of the study concluded that the profitability of using formulas return on assets, the ratio of financial performance in banking that firm size has a positive and significant impact on profitability. And the debt ratio has a negative and significant impact on the profitability of the banking company. The higher firm size will lead to improved profitability in the banking company, the higher the debt ratio will cause a decrease in the profitability of the banking company. While the capital adequacy ratio has no significant effect on profitability. Simultaneously, the influence of three independent variables on profitability in the banking company is 30.5 percentage points.]]>
<![CDATA[ANALISIS PERBANDINGAN KINERJA REKSADANA SAHAM MENGGUNAKAN METODE SHARPE DAN TREYNOR PADA REKSADANA SAHAM ]]>
<![CDATA[Bella, Clara]]>;
<![CDATA[Permadhy, Yul Tito]]>
<![CDATA[ EQUITY Vol 21 No 1 (2018): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v21i1.631
<![CDATA[This study aims to determine the comparison of stock mutual fund performance using sharpe method and treynor method. The research method used in this research is descriptive method with quantitative approach. The object of this study using all mutual fund shares listed on the Indonesia Stock Exchange period 2013-2016. The technique of determining the sample using purposive sampling method so that 66 mutual funds were chosen as research sample. The results of this study explain that there are differences in the results of the performance of stock mutual funds using sharpe method and treynor method on mutual fund shares listed on the Indonesia Stock Exchange (BEI) where each performance value fluctuates in the period 20132016. The results show that only a few stock mutual funds are above market performance by using sharpe method and treynor method during the period 2013-2016. The results show that only one stock mutual fund that has consistent performance above market performance during the period 2013-2016 using the sharpe method of equity fund Sam Equity Fund.]]>
<![CDATA[Mediasi Nilai Perusahaan pada Pengungkapan Laporan Keberlanjutan dan Abnormal Return ]]>
<![CDATA[Kamila, Syafa]]>;
<![CDATA[Purwanti, Ari]]>
<![CDATA[ EQUITY Vol 22 No 2 (2019): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v22i2.933
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui dampak pengungkapan laporan keberlanjutan dalam aspek ekonomi, lingkungan, dan social terhadap abnormal return dengan proksi nilai perusahaan price-to-book value sebagai mediasi. Sampel dalam penelitian ini diambil menggunakan purposive sampling method. Jumlah sampel adalah 20 perusahaan. Data yang dianalisis menggunakan teknik PLS (Partial Least Square) menggunakan Smart PLS. hasil menunjukkan bahwa pengungkapan laporan keberlanjutan pada aspek ekonomi, lingkungan, dan social tidak memiliki dampak yang signifikan terhadap abnormal return. Selanjutnya, pengungkapan laporan keberlanjutan pada aspek ekonomi tidak memiliki dampak signifikan terhadap nilai perusahaan. Sementara aspek lingkungan dan sosial memiliki hasil yang signifikan terhadap nilai perusahaan. Studi ini menunjukkan bahwa nilai perusahaan tidak memiliki dampak signifikan terhadap abnormal return. Hasil dari penelitian ini juga mengindikasikan bahwa proksi nilai perusahaan tidak memediasi hubungan kausalitas antara laporan keberlanjutan dan abnormal return.]]>
<![CDATA[TRANSPARANSI DAN AKUNTABILITAS KEUANGAN BAGI PARA “PENDOSA ]]>
<![CDATA[Martadinata, Sudrajat]]>;
<![CDATA[Akbar, Arya Zulfikar]]>
<![CDATA[ EQUITY Vol 20 No 2 (2017): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v20i2.624
<![CDATA[This study aims to determine the form of transparency and financial accountability at the Coin Foundation Sumbawa. Using a qualitative approach with qualitative data analysis techniques as well. Where we collect data directly plunge into the field. Interviewing informants, studying the literature, and doing triangulation of sources, data, and research time. Our successful research result concludes that the Sumbawa Coin Foundation utilizes print and online media as a means of effective, efficient, transparent and accountable information dissemination.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Dwi Rachmawati]]>;
<![CDATA[Dahlia Br Pinem]]>
<![CDATA[ EQUITY Vol 18, No 1 (2015): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v18i1.456
<![CDATA[This study was conducted to examine the effect of Profitability, Leverage and Firm Size on Firm Value at the Company's anufacturing base and chemical industry sectors listed in Indonesia Stock Exchange during the years 2013 to 2014. The population in his study amounted to 55 companies manufacturing industrial ector basic and chemical contained in the Indonesia Stock Exchange during 2013 to 2014. Samples were obtained in this study of 52 samples selected by purposive sampling method. After outlier data, which eventually resulted 48 samples to be analyzed and tested. Data were tested using multiple linear regression method. These esults showed that: Provitability significant positive effect on firm value, Leverage not significant effect on firm value and Firm Size positive effect on firm value.]]>
<![CDATA[Analisis Kinerja Keuangan Perusahaan dengan Menggunakan Altman Z Score dan Pengaruhnya Terhadap Harga Saham ]]>
<![CDATA[Salsabila, Nadia Bella]]>;
<![CDATA[Wahyudi, Wahyudi]]>
<![CDATA[ EQUITY Vol 22 No 1 (2019): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v22i1.924
<![CDATA[This research is a quantitative research that aims to analyze company’s inancial performance using Altman Z Score and also to determine the effect of the Altman Z Score variable on stock prices. The population in this study are consumer goods industry companies in 2016-2017 which are listed on the Indonesia Stock Exchange (IDX). The samples taken were 72 companies with purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis with IBM SPSS 23 program and a significance level of 5% (0.05). The results of this study indicate that (1) Z score of 72 samples of companies listed on the Indonesia Stock Exchange (IDX) in 2016 2017 Obtained 4 companies in the unhealthy category, 9 companies in the gray area category (unsound), and 59 companies in the healthy category (2) RETA, EBITA, and BVEBVTL variables affect stock prices while WCTA and Z Score variables do not affect stock prices.]]>
<![CDATA[DETEKSI KECURANGAN PADA PELAPORAN KEUANGAN ]]>
<![CDATA[Wijaya, Satria Yudhia]]>
<![CDATA[ EQUITY Vol 19 No 2 (2016): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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<![CDATA[Kami menemukan bahwa artikel yang berjudul “DETEKSI KECURANGAN PADA PELPAORAN KEUANGAN” telah dipublikasi pada NEOBIS (jurnal Berkala Ilmu Ekonomi)Universitas Trunojoyo. Oleh karena itu, kami mencabut artikel tersebut dari EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Volume 19 Nomor 2 yang telah terpublikasi secara terbuka]]>
<![CDATA[STRUKTURASI KONFLIK PENYESUAIAN TEMUAN AUDIT MELALUI PENELITIAN HUBUNGAN ANTARA AUDITOR DENGAN KLIEN ]]>
<![CDATA[Abigail, Jane]]>;
<![CDATA[Meiden, Carmel]]>
<![CDATA[ EQUITY Vol 19 No 1 (2016): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v19i1.472
<![CDATA[The purpose of this study is to understand the meaning of structuration adjustment audit findings conflict, to examine the terms of the roles and relationships between the auditor and management of their clients in the process of audit completion. Structuration theory states that the perpetrator and interrelated structure, no structure without actors, as there is no action without structure. The object of this research is a public accounting firm and the client where researchers work, as the number of informants in this study is five people. This study uses a phenomenological approach, because this research is directly related to the symptoms that occur in the sphere of organized human interaction. The method used in this research is qualitative. The results of the study reflect that the relationship between the auditor and the client has two principal types, namely proactive and reactive. Clients tend to perform reactive action during conflicts in the adjustment of the audit findings, so that there will be formal andinformal actions in these interactions that will influence the outcome of the audit.]]>
<![CDATA[PENGARUH UKURAN DEWAN KOMISARIS DAN UKURAN DEWAN DIREKSI TERHARAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Thendean, Claudia Adelina]]>;
<![CDATA[Meita, Iren]]>
<![CDATA[ EQUITY Vol 21 No 2 (2018): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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DOI: 10.34209/equ.v21i2.641
<![CDATA[This study aims to determine the effect of Good Corporate Governance on Corporate Value with Intitusional Ownership as a moderating variable. In this study, Good Corporate Governance is measured by 2 variables, namely the size of the board of commissioners and the size of the boardof directors. The Company's value is measured by Earning Per Share. The sample of this research is 9 insurance companies listed on Indonesia Stock Exchange period 2011- 2015 period. The results of this study are the size of the board of commissioners and the size of the board ofdirectors does not affect the value of the company; The size of the board of commissioners and the size of the board of directors simultaneously has no effect on the value of the company; Institutional ownership may moderate the size of the board of commissioners to the value of thecompany; And institutional ownership can moderate the size of the board of directors against corporate value.]]>
