Pengaruh Likuiditas, Opini Audit, Ukuran Perusahaan dan Profitabilitas tePengaruh Likuiditas, Opini Audit, Ukuran Perusahaan dan Profitabilitas Terhadap Ketepatan Waktu pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011 -2013 (original) (raw)
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This research aims to know the influence of liquidity toward profitability. The sample used in this study is a company engaged in the manufacturing companies listed on the Indonesia stock exchange (IDX) of the period of 2011-2015. The independent variable in this study is the current ratio, quick ratio, super-quick ratio, current assets turnover ratio, inventory turnover ratio, and the average collection period towards profitability return on assets (ROA), return on equity (ROE), return on capital and the self-employed (ROCE). The number of samples used in the study total 83 manufacturing companies by using purposive sampling. The results of empirical research using the method of regression analysis of the data panel. The results of this research indicate that the variable super-quick ratio/cash ratio has a significant negative influence towards profitability return on assets (ROA) and inventory turnover ratio has a significant negative influence towards profitability return on capi...
2016
This study was conducted by researchers because many cases of bankruptcy caused by the failure of auditors to assess the company's ability to maintain its survival. The purpose of this study was conducted to determine the effect of firm size, profitability, liquidity and solvency of the going concern audit opinion on manufacturing companies listed in Indonesia Stock Exchange. Sampel dalam penelitian ini menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2012, dengan populasi sebanyak 146 perusahaan dan jumlah total sampel sebanyak 48 perusahaan, yang dipilih berdasarkan metode purposive sampling dengan periode pengamatan 3 tahun dan metode analisis data yang digunakan adalah regresi logistik. Based on this research can be drawn a conclusion that the size of the company, profitability, liquidity, does not have a significant effect on the going concern audit opinion while solvency and significant effect on the going concern audit opinion.
JURNAL PUNDI, 2020
To invest in the capital market, investors must know that in addition to receiving profits, they will also suffer losses. One of the motives of inventors to invest is to get a maximum rate of return with certain risk or obtain a certain rate of return on minimal risk. This study aims to examine the effect of liquidity and profitability on stock returns. The population is a manufacturing company which are listed in Indonesia Stock Exchange in 2013-2017 periods. The sampling technique uses a purposive sampling method with predetermined criteria and obtained a sample of 34 companies with 170 observations. The data of the financial statement of the companies has been obtained from the official website of IDX. The analytical method used is regression analysis of panel data with the help of application E-Views 8. Panel data regression can be estimated using three models, namely Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). To get the best model, a fur...
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi), 2021
Audit delay adalah lamanya hari yang dibutuhkan auditor untuk menyelesaikan pekerjaan auditnya, diukur dari tanggal penutupan tahun buku hingga tanggal diterbitkannya laporan audit. Audit delay memiliki faktor-faktor yang mempengaruhi diantaranya ukuran perusahaan, laba/rugi perusahaan, dan opini audit. Perumusan dalam masalah penelitian bagaimana pengaruh ukuran perusahaan, laba/rugi perusahaan, dan opini audit secara simultan serta parsial terhadap audit delay. Tujuan penelitian ini mengetahui pengaruh ukuran perusahaan, laba/rugi perusahaan, dan opini audit secara simultan serta parsial terhadap audit delay. Metode dalam penelitian ini menggunakan analistis deskriptif dan verifikatif. Hasil penelitian menunjukkan bahwa: ukuran perusahaan tidak berpengaruh negatif terhadap audit delay, ditunjukkan nilai thitung -1,403 berada diantara ttabel atau -3,375 ≤ ttabel ≤ 3,375 dan signifikasi lebih kecil dari 0,05 (0,001 < 0,005). Laba/rugi perusahaantidak berpengaruh terhadap audit de...
2012
The objectives of this research are 1) to analyze the influence of profitability, financial leverage and liquidity of financial reporting timeliness of manufacturing companies listed on the Indonesia Stock Exchange and 2) discuss whether the profitability, financial leverage, and liquidity affect the timeliness of the company's financial reporting. Samples used in this research of 72 manufacturing companies listed on the Indonesia Stock Exchange 2008-2010 period. Data to be used is the research was secondary data. Data regarding the timeliness of the date of submission of financial statements and other data from the idx and ICMD. Techniques of analysis in this research using logistic regression. Research finding has shown that during period of years 2008-2010, the timeliness of manufacturing companies listed on the Indonesia Stock Exchange is very high (75.00%). The result of the research also found that the profitability effect on timeliness of corporate financial reporting, wh...
Journal of Economic, Bussines and Accounting (COSTING)
Firm value is one of the criteria used by investors in making decisions to invest in a company where Firm value is often associated with share prices. The purpose of this research is to determine the effect of Capital Structure (DER), Liquidity (QR), Profitability (ROA), Dividends (DPR), and Firm Size (Total Assets) on the Firm Value. This type of research is quantitative descriptive with secondary data, the selection of research samples using purposive sampling techniques, and testing methods with multiple linear regression analysis method. The population in this research were 167 manufacturing companies listed on the IDX during the period 2016 – 2019. Based on the results of the study, it can be concluded that simultaneously the Capital Structure (DER), Liquidity (QR), Profitability (ROA), Dividend (DPR), and Firm Size (total assets) have a simultaneous and positive effect. While partially, only Dividend (DPR) has a positive effect on Firm Value, while Profitability (ROA) have a ...
JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis
This study aims to determine the effect of independent commissioners and audit committees on earnings management. This research uses quantitative methods. The data used in this study are secondary data, i.e. data obtained through existing sources and do not need to be collected by the researcher themselves. The data is in the form of an annual report issued by companies listed in the 2015-2017 period which are listed on the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The results showed that the independent board of commissioners and the audit committee had no simultaneous effect on earnings management. This is consistent with the results of the simultaneous regression coefficient test (Test F) which shows the calculated F value is smaller than the F table, and with a determinant value of 3.1%. Partially the independent board of comissioners and audit committee has no effect on earn...