Effects of Asset Structure, Operating Cash Flow, and Profitability on Debt Policy in Property and Real Estate Companies on the Indonesia Stock Exchange Period 2013-2017

This study aims to determine the effect of asset structure, operating cash flow, and profitability on debt policy in property and real estate companies in the Indonesia Stock Exchange in 2013-2017. The analytical method used is multiple linear regression, F test and t test. The results of the analysis of this study indicate that the structure of assets, operating cash flows, and profitability have a simultaneous effect on debt policy. Meanwhile the analysis partially shows that the asset structure, operating cash flows, and profitability do not partially affect debt policy

Pengaruh Enterprise Risk Management, Corporate Social Responsibility, Free Cash Flow dan Leverage terhadap Nilai Perusahaan pada Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019

The purpose of this study was to examine the effect of Enterprise Risk Management, Corporate Social Responsibility, Free Cash Flow and Leverage on Firm Value in consumer goods industry sector companies listed on the Indonesia Stock Exchange n 2016-2019 period. Firm value shows that the value of all assets owned by company, which can be used as a sign for investors to invest in a company. This research used a method with a quantitative descriptive approach. The population in this study were the consumer goods companies listed in Indonesia Stock Exchange (IDX) during the period 2016 to 2019 with a total of 40 companies and the sampling technique used purposive sampling and obtained 24 companies in consumer goods sector. Data analysis used multiple linear regression analysis, classical assumption test, the coefficient of determination test, F test and t test. The results of the study show that partially corporate social responsibility and free cash flow have significant effect on the firm value but enterprise risk management and leverage have no effect on the firm value. Variable enterprise risk management, corporate social responsibililty, free cash flow and leverage simultaneously have a significant effect on firm value in consumer goods industry sector listed on Indonesia Stock Exchange in 2016-2019

Pengaruh Kompetensi,Akuntabilitas, Penerapan Kode Etik, dan Gaya Kepemimpinan terhadap Kualitas Audit di Kap di Medan

Various cases that occurred in KAP are evidence of problems in the KAP environment that affect the quality of auditors in conducting audits. In conducting audits, independent auditors are required to observe professional principles, including professional responsibility, public interest, integrity, objectivity, competence, and professional prudence. However, various cases that arise within the Public Accounting Firm are one of the reasons for the reduced public trust in Public Accounting Firm services, one of which occurred in the case of violations committed by Hasnil M Yasin & Partners where the director of this Public Accounting Firm committed income tax evasion. in Langkat Regency under the demands of the Public Prosecutor Service along with the Langkat regional secretary Surya Djahisa. Hasnil is suspected of committing a criminal act of corruption that resulted in a loss of state funds of 1 billion rupiahs, therefore the researchers conducted tests in assessing competence, accountability, the application of the Code of Ethics and Leadership Styles that affect the quality of audits at KAP Medan city. The population and samples were taken with the saturation technique. The data analysis model uses structural models, measurement models, path diagram designs, conversion of path diagrams into a system of equations, estimates, the goodness of fit, and others to get the desired results with the help of the WrapPls program. The results showed that the competence, accountability, and code of ethics of Medan public accountants did not affect audit quality. Leadership style has an effect on audit quality at KAP Medan City

Pengaruh Good Corporate Governance terhadap Corporate Social Responsibility pada Perusahaan Sub Sektor Transportasi

This study aims to examine the effect of Good Corporate Governance on Corporate Social Responsibility (CSR). The population used is the transportation sub-sector companies listed on the Indonesia Stock Exchange period 2014 - 2018, amounting to 37 companies. Purposive sampling was used to obtain 8 companies as research samples. Data used in the form of annual reports published by the companies, and analyzed using multiple linear regression. The results indicate that simultaneously, Audit Committee, the Board of Commissioners, Institutional Ownership and Independent Commissioners prove to have a significant effect on CSR. However, the results of statistical tests prove that partially, the Audit Committee and Institutional Ownership have a significant negative effect on CSR; The Board of Commissioners has positive and significant influence on CSR; and Independent Commissioners have a negative but not significant effect on CSR.   &nbsp

Pengaruh Opini Audit, Financial Distress dan Ukuran Perusahaan terhadap Auditor Switching pada Perusahaan Konsumsi di Bursa Efek Indonesia

Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh Opini Audit, Financial Distress dan Ukuran Perusahaan terhadap Auditor Switching pada Perusahaan konsumsi di Bursa Efek Indonesia Tahun 2013-2016, baik secara parsial maupun secara simultan.                       Penelitian ini merupakan penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah Perusahaan konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2016 yang berjumlah 36 Perusahaan. Sampel dalam penelitian ini adalah 34 Perusahaan yang diseleksi dengan kriteria tertentu. Teknik analisis data yang digunakan adalah analisis regresi logistik. Kesimpulan penelitian ini adalah secara parsial hanya Opini Audit berpengaruh terhadap Auditor Switching pada Perusahaan konsumsi di Bursa Efek Indonesia sedangkan Financial Distress dan Ukuran Perusahaan tidak berpengaruh terhadap Auditor Switching pada Perusahaan konsumsi di Bursa Efek Indonesia

Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Umur Perusahaan, Dan Dewan Komisaris Independen Terhadap Corporate Social Responsibility Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2014-2018

Profitabilitas, leverage, ukuran Perusahaan, umur Perusahaan, dan dewan komisaris independen digunakan dalam penelitian untuk menilai seberapa besar pengaruh terhadap pelaksanaan Corporate Social Responsibility (CSR) di suatu Perusahaan. Pengambilan sampel menggunakan metode purposive sampling dengan mengambil Perusahaan yang terdaftar di Bursa Efek Indonesia sektor pertambangan dan mendapatkan total populasi 41 Perusahaan dan sampel sebanyak 16 Perusahaan dari tahun 2014-2018. SPPS versi 17 digunakan dalam penelitian untuk menguji analisis regresi linear berganda. Hasil penelitian secara simultan yang berpengaruh terhadap pelaksanaan Corporate Social Responsibility(CSR) adalah profitabilitas, leverage, ukuran Perusahaan, umur Perusahaan, dan dewan komisaris independen. Hasil penelitian secara parsial  yang tidak berpengaruh dan tidak signifikan dalam pelaksanaan Corporate Social Responsibility adalah profitabilitas, leverage, dan dewan komisaris independen sedangkan yang berpengaruh dan signifikan dalam pelaksanaan Corporate Social Responsibility adalah ukuran Perusahaan dan umur Perusahaan