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<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN ]]>
<![CDATA[ Media Riset Akuntansi Vol 11, No 2 (2021): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[The purposes of this research to analyze the effects of size, profitability, growth, leverage, and dividend policy on firm value. The company has long-term goals in order to prosper its shareholders. This goal can be achieved by increasing the value of the company which is reflected in the value of shares in the stock market. Given the importance of corporate value for the company's survival, this research is interesting to do. The population in this study were companies in the agriculture sector which were listed on the Indonesia Stock Exchange (BEI) for the period 2014-2019. The sampling technique in this study was purposive sampling. Based on this method obtained a sample size of 78. Processing and data analysis in this study using multiple linear regression. Result of research indicated that firm growth and dividend policy had no effect whereas company size and leverage influences negatively, and profitability influences positively to firm value]]>
<![CDATA[PENGARUH BESARAN DANA INSENTIF DAERAH, TINGKAT KEMANDIRIAN DAERAH DAN RASIO BELANJA MODAL TERHADAP TINGKAT TRANSPARANSI PENGELOLAAN KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[ Media Riset Akuntansi Vol 11, No 2 (2021): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[The existence mixed results and the phenomenon of the low transparency of local government financial management encourages researchers to re-examine the factors that affect the transparency of local government financial management. This study aims to determine the effect of the amount of regional incentive funds, the level of regional independence and the ratio of regional capital expenditures on the level of transparency of local government financial management on the local government website. The population of this research is all district and city governments in Indonesia who received the Regional Incentive Funds for the 2019 Fiscal Year in the amount of 311 local governments. The sampling technique used was purposive sampling. Based on this method, a sample size of 282 was obtained. The data analysis method used multiple linear regression analysis (multiple regression). The results showed that the amount of regional incentive funds had a positive effect on the level of transparency of local government financial management, while the level of independence and capital expenditure ratios had no effect on the level of transparency of local government financial management.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP AUDIT DELAY ]]>
<![CDATA[ Media Riset Akuntansi Vol 11, No 2 (2021): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[This study aims to determine and analyze the effect of firm size, solvency, and profitability on audit delay. The population of this study is the sector of trade, services, and investment companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique used is the purposive sampling method every year from 2015 to 2018. The total of 112 samples of companies were obtained in this study during the research period. This study uses multiple linear regression analysis. The results showed that firm size and profitability had a negative effect on audit delay, while solvency had no effect on audit delay.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN, KUALITAS AUDIT, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA ]]>
<![CDATA[ Media Riset Akuntansi Vol 11, No 2 (2021): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[This research aims to analyze the effect of company size, profitability, leverage, and audit quality on earnings management. This study uses four independent variables, namely profitability, firm size, leverage and audit quality. While the dependent variable in this study is earnings management. The population of this study is the transportation subsector companies listed on the Indonesia Stock Exchange in the period 2016-2019. The sampling technique used in this study was purposive sampling. By using the smpling technique, 72 research samples were obtained. Data analysis was performed using multiple linear regression test. Based on the results of the study, it shows that company size, profitability, and audit quality have no effect on earnings management. Meanwhile, leverage has an effect on earnings management.]]>
<![CDATA[PENGUJIAN MINAT MAHASISWA AKUNTANSI UNIVERSITAS BAKRIE MENGGUNAKAN THEORY PLANNED OF BEHAVIOR ]]>
<![CDATA[ Media Riset Akuntansi Vol 11, No 2 (2021): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[This study aims to examine attitude toward the behaviour, subjective norms, perceived behavioural control and the level of education of the intention of accounting students at Universitas Bakrie for a career as a public accountant. The hypothesis is built using the Theory of Planned Behavior (TPB). The population in this research is the active S1 regular students of accounting studies at Universitas Bakrie in 2016-2019. Data collection techniques using a web-based questionnaire, through purposive sampling. Processing and data analysis in this study uses multiple linear regression. The results showed that the variables of attitude toward behaviour, subjective norms, and perceived behavioural control, positively influenced the intention of accounting students at Bakrie University for a career as a public accountant. In comparison, the study level variable does not affect the importance of considering students at Universitas Bakrie to pursue a career as a public accountant.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA ]]>
<![CDATA[ Media Riset Akuntansi Vol 12, No 2 (2022): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[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]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI VOLUNTARY AUDITOR SWITCHING ]]>
<![CDATA[ Media Riset Akuntansi Vol 12, No 2 (2022): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[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.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT ]]>
<![CDATA[ Media Riset Akuntansi Vol 12, No 2 (2022): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM ]]>
<![CDATA[ Media Riset Akuntansi Vol 12, No 2 (2022): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH KINERJA PERUSAHAAN TERHADAP RETURN SAHAM ]]>
<![CDATA[ Media Riset Akuntansi Vol 12, No 2 (2022): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Bakrie ]]>
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<![CDATA[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.]]>
