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INDONESIA
Media Riset Akuntansi
Published by Universitas Bakrie
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial Universitas Bakrie. Jurnal ini terbit secara berkala dua kali dalam setahun: Februari dan Agustus.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 12, No 2 (2022): AGUSTUS" : 7 Documents clear
FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA
Media Riset Akuntansi Vol 12, No 2 (2022): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

The purpose of this study was to examine the effect of murabahah financing, financing to deposit ratio (FDR), capital adequacy ratio (CAR), and non-performing financing (NPF) on the profitability Islamic commercial banks in Indonesia. In this study, the population were 84 in total registered with the Financial Services Authority (OJK) for 2015-2020 period. The sampling technique was purposive sampling.  This study used a multiple linear regression analysis. The results showed that murabahah financing and CAR had a positive effect on profitability. Besides that, NPF has a negative effect on profitability and FDR has no effect on profitability
FAKTOR-FAKTOR YANG MEMENGARUHI VOLUNTARY AUDITOR SWITCHING
Media Riset Akuntansi Vol 12, No 2 (2022): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

The purpose of this study was to examine and analyze the effect of audit fees, managerial ownership, the percentage change in ROA, and financial distress on voluntary auditor switching. The population in this study are financial sector companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2020 period. The sampling technique used in this study was purposive sampling method and obtained a sample size of 114 during the study period. The analytical method used is logistic regression analysis using SPSS version 25 software. The results show that audit fees, managerial ownership, and the percentage change in ROA have no effect on voluntary auditor switching. Meanwhile, financial distress has a positive effect on voluntary audio switching.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT
Media Riset Akuntansi Vol 12, No 2 (2022): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

The purpose of this research is to test the locus of control, obedience pressure, task complexity, and auditor competency on audit judgment. The population in this research is the auditor of the Big Four Public Accountant firm at DKI Jakarta in 2020. Determination of the sample for initial participants in this research uses the probability sampling method that is using simple random sampling and then using snowball sampling techniques to meet the desired number of samples. Data collection techniques in this research used a questionnaires method and the sample has been obtained by 52 respondents. The analytical method used to test hypotheses is multiple linear regression. The results of this research prove that the obedience pressure and task complexity has effect on the audit judgment, while the locus of control and auditor competency has not effect on the audit judgment.
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM
Media Riset Akuntansi Vol 12, No 2 (2022): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This study aims to examine the effect of profitability, leverage and firm size on stock return. The difference in results from previous studies motivates the authors to reexamine the effect of profitability, leverage and firm size on stock return. The theory that underlies this research is signaling theory and fundamental analysis. The population in this study are companies listed on index LQ45 the Indonesia Stock Exchange (IDX) for the period 2016-2020. Through purposive sampling technique with certain criteria obtained 210 sample companies for five years of observation. Data analysis in this study using multiple regression. The result of the study concluded that profitability and leverage had a positive effect on the stock return. In addition, leverage has no effect on the stock return. The research is expected to provide theoretical contribution for financial accounting research and practical contribution for the companies and investors.
PENGARUH KINERJA PERUSAHAAN TERHADAP RETURN SAHAM
Media Riset Akuntansi Vol 12, No 2 (2022): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

The phenomenon of fluctuations in stock Returns in the food and beverage subsector encourages researchers to conduct research about the effect of company performance based on the Piotroski F-Score on stock Returns. Piotroski F-Score is one of the fundamental analysis methods that investors can use before making investment decisions. Several variabels of the company's financial condition based on the Piotroski F-Score were also investigated. These variabels are profitability, solvency, liquidity and operational efficiency. The population of this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020 with a total population of 140. The sample selection technique used is purposive sampling. The sample size obtained based on this method is 83. The analytical method used is multiple linear regression. The results showed that operational efficiency and Piotroski F-Score had a positive effect on stock Returns, while profitability, solvency and liquidity had no effect on stock Returns.
PENGARUH RETURN ON ASSETS, NON-PERFORMING LOAN, CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP HARGA SAHAM
Media Riset Akuntansi Vol 12, No 2 (2022): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This study aims to determine the effect of return on assets, non-performing loans, capital adequacy ratio and loan to deposit ratio on stock prices. The sample of this research is 160 and consists of banking companies listed on the IDX during the 2017-2020 period. The method used in this research is multiple linear regression analysis. The results showed that return on assets had a positive effect on stock prices, non-performing loans had no effect on stock prices, capital adequacy ratios had a positive effect on stock prices and loan to deposit ratios had no effect on stock prices.
PERAN UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK, DAN OPINI AUDIT DALAM AUDIT DELAY
Media Riset Akuntansi Vol 12, No 2 (2022): AGUSTUS
Publisher : Universitas Bakrie

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Abstract

This study aims to analyze the effect of Firm Size, Public Accounting Firm Size, Audit Opinion on Audit Delays in Property, Real Estate and Building Construction sector companies listed on the Indoensia Stock Exchange in 2016-2020. The sampling method in this research is purposive sampling. The data analysis technique used is descriptive statistical analysis and multiple linear analysis. Data analysis process that carried out fisrt is descriptive statistic, classical assumption tests, multiple linear analysis and then hypothesis testing using SPSS version 25 software. The result show that the public accounting firm size had a possitive effect on audit delay, while firm size and audit opinion had negative effect on audit delay.

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