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Journal Of Communication Education
ISSN : 19786875     EISSN : 26866374     DOI : 10.58217
Journal Of Communication Eduation (JOCE IP) diterbitkan oleh LPPM Universitas Insan Pembangunan merupakan keilmuan bidang Komunikasi, Pendidikan, Ekonomi, Manajemen dan Akuntansi . JOCE IP memuat tulisan-tulisan ilmiah mengenai hasil penelitian murni dan terapan di bidang Komunikasi, Pendidikan, Ekonomi, Manajemen dan Akuntansi serta ulasan-ulasan mengenai perkembangan teori, metode dan ilmu-ilmu terapan terkait. Jurnal JOCE IP diterbitkan 2 (dua) kali dalam satu tahun pada bulan Februari dan September. Redaksi mengundang para peneliti, praktisi dan Mahasiswa untuk menulis perkembangan ilmu di bidang yang berkaitan dengan Komunikasi, Pendidikan, Ekonomi, Manajemen dan Akuntansi. Scope Jurnal JOCE IP Financial Accounting Management Economic Managerial Accounting Public Sector Accounting Public Investment Public Procurement Auditing and Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Behavioral Investment Accounting Education Tax Accounting (Not Taxation) Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Information Technology Investment and Governance Environmental Accounting Business Communication Communication Ethic Organization Ethic Business Ethic Organization Behaviour Manejemen Education
Arjuna Subject : Umum - Umum
Articles 11 Documents
Search results for , issue "Vol 12, No 1 (2018): JOCE IP" : 11 Documents clear
GOING CONCERN UNTUK JANGKA PENDEK Muhamad Rizky Wijaya
Journal Of Communication Education Vol 12, No 1 (2018): JOCE IP
Publisher : Journal Of Communication Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/joce - ip.v12i1.82

Abstract

ABSTRACTThis research  takes the issue of companies that experienced financial distress would lead to a conflict of interest between management and owners. This research  to examine the influence of capital structure, the audit committee, managerial ownership and the size of the company's performance as well as view the company's going concern mediated by the agency cost.This type of research is testing the hypothesis with a type of explanatory-causality. Using a time horizon of one short study. The object of research is the use of a manufacturing company with a unit of industry analysis. Source data using secondary data. The research sample using purposive sampling. Data analysis using path analysis to test the two SLS.The results of this study indicate that capital structure and firm size affect the agency cost, the audit committee and managerial ownership does not affect the agency cost, agency cost does not affect the performance of the company, capital structure, the audit committee, managerial ownership and firm size does not affect the performance company, the company's performance affect the going concernThe research findings indicate that the size of the company is the most dominant factor affecting the agency cost, scope of large companies require substantial funding for operations of the company Keywords:  Capital Structure, Audit Committee, Managerial ownership, Size,  Agency cost, The Company's Performance, Going concern,    Financial Distress

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