Return of beverage and food companies in Indonesia and its factors

Purpose: This study aimed to determine the impact on stock returns of food and beverage companies in Indonesia during the period 2013-2018 of instrument finance and systemic risk. Methodology: The sampling technique used purposive sampling. Based on the predetermined criteria, eight companies. Data used secondary data obtained from IDX. The method used is regression analysis logistic panel data. Results: Return on equity & systematic risk affected stock returns. Price earning ratio & debt to equity ratio did not affect stock returns. Limitation: The data used is only for food and beverage companies and does not include manufacturing companies as a whole. Contribution: Investors are expected to analyze the company's condition that will invest their capital; besides using technical analysis, it is also better to use fundamental analysis. Keywords: Instrument finance, Systematic risk, Retur

PENGARUH PROFESIONALIME AUDITOR DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT (KAP Provinsi Banten)

This study aims to obtain empirical evidence regarding the influence of Professionalism and Auditor's Experience on Audit Judgment. This study uses a Convience sampling technique and obtained a sample of 79 auditors at the Public Accounting Firm in Banten Province. Testing the hypothesis in this study was carried out by using multiple linear regression test analysis. The results of the first research hypothesis indicate that in the model there is a significant effect of auditor professionalism on audit judgment, with the results of tcount> ttable (4,208> 1,991) which illustrates that the higher the level of professionalism an auditor has, judgment judgments in making a decision in the formation of an idea, opinion or estimate of an object, event, status, or other type of event by prioritizing its responsibilities as a profession and managing the code of ethics in accordance with SPAP which becomes the auditor's reference in attitude. then the results of the second research hypothesis indicate that the Auditor's Experience has no effect on Audit Judgment with the results of tcount> ttable (-0.239 <1.991), the auditor's experience does not see the auditor's flight hours in auditing, the number of audit assignments he has handled will increase the auditor's ability to detect errors in auditing and making an awareness of mistakes that have occurred during the time of being an auditor so that this becomes an obstacle for the auditor to conduct a judgment audit. Keywords : Profesionalisme Auditor, Pengalaman Auditor, dan Audit Judgement

EARNINGS MANAGEMENT: ENVIRONMENTAL DISCLOSURE, BUSINESS STRATEGY, WATER ACCOUNTING AND LEVERAGE

The purpose of this study to determine the effect of environmental disclosure, business strategy, water accounting and leverage to earnings management in manufacturing companies listed in Indonesia Stock Exchange (BEI). The period of time the study is 4 years ie the period 2014-2017. This study population includes all manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2014-2017. The sampling technique used purposive sampling technique. Based on predefined criteria acquired 8 companies. Data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is multiple linear regression analysis. The results showed that environmental disclosure has no effect on earnings management, business strategy has a positive effect on earnings management, water accounting No effect on earnings management and leverage positive effect on earnings management. Keywords: Environmental Disclosure, Business Strategy, Water Accounting, Leverage and Earning Managemen

ECONOMIC PERFORMANCE PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

The purpose of this study was to determine the effect of company size, profitability and capital structure on economic performance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2015-2019 period. The population of this study includes all food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 9 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The results show that company size has a positive and significant effect on economic performance, profitability has a positive but insignificant effect on economic performance, capital structure has a positive but insignificant effect on economic performance

Faktor-Faktor Yang Mempengaruhi Manajemen Laba (Pada Perusahaan Sub Sektor Properti dan Real Estate yang terdaftar di BEI pada tahun 2016-2018)

Penelitian ini bertujuan untuk mengetahui apakah informasi Return on Equity, Earning Per Share, Debt to Equity, Price Earning Ratio dan Net Profit Margin digunakan dalam memberikan sinyal  kepada  investor  atas  risiko   suatu   Manajemen Laba. Return on Equity diukur dengan membandingkan antara laba bersih setelah pajak dengan total ekuitas, lalu Earning Per Share diukur dengan membandingkan antara Laba Bersih Setelah Pajak dengan Jumlah Lembar Saham yang beredar, lalu Debt to Equity diukur dengan membandingkan antara total hutang dengan total ekuitas, lalu Price Earning Ratio diukur dengan membandingkan antara Harga Saham yang beredar dengan Laba Per Lembar Saham dan Net Profit Margin diukur dengan membandingkan antara Laba bersih dengan penjualan.Penelitian ini menggunakan sampel perusahaan sektor Property dan Real Estate selama tahun 2016-2018 dengan menggunakan metode purposive sampling. Data yang digunakan diperoleh dari laporan tahunan yang terdaftar di Bursa Efek Indonesia. Ada 15 perusahaan selama tahun 2016-2018 yang memenuhi kriteria. Metode analisis yang digunakan adalah analisis regresi berganda dengan bantuan Eviews versi 9.0Hasil penelitian ini menunjukan bahwa secara parsial Return on Equity, dengan nilai t statistic sebesar -3,3744 dengan nilai signifikansi sebesar 0,0017 0,05 artinya berpengaruh positif namun tidak signifikan terhadap Manajemen Laba, sementara Debt to Equity nilai nilai t statistic sebesar 0,660 dengan tingkat signifikansi sebesar 0,5129 > 0,05 artinya berpengaruh positif namun tidak signifikan terhadap Manajemen Laba. Lalu Debt to Equity nilai t statistic sebesar -0,050 dengan tingkat signifikansi sebesar 0,9598 > 0,05 artinya berpengaruh negatif namun tidak signifikan terhadap Manajemen Laba. Net Profit Margin Debt to Equity nilai t statistic sebesar -1,999 dengan tingkat signifikansi sebesar 0,0526 > 0,05 artinya berpengaruh negatif namun tidak signifikan terhadap Manajemen Laba

KETEPATAN PEMBERIAN OPINI AUDIT OLEH AKUNTAN PUBLIK DAN FAKTOR-FAKTOR YANG MEMPENGARUHI: STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI BANTEN

This study aims to explain the influence of Independence, Audit Skills, Accounting Knowledge and Auditors' and Skepticism on the Accuracy of Audit Opinion. This research uses purposive sampling and accidental sampling techniques. After distributing the questionnaire, a sample of 30 auditors who were respondents were taken from a public accounting firm located in Banten province. Hypothesis testing in this study was carried out using multiple linear regression analysis.In the results of this study revealed that the variable independence and Knowledge of Accounting and Audit partially affect the Accuracy of Giving Audit Opinion. Whereas the variable Audit Expertise and Auditor Skeptism partially do not have an influence on the accuracy of the Audit Opinion

Pengaruh Rasio Aktivitas Terhadap Profitabilitas (pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2018)

Penelitian ini bertujuan untuk mengetahui pengaruh dari beberapa faktor yang mempengaruhi Profitabilitas yang berada diperusahaan berdasarkan laporan keuangan. Penelitian ini merupakan penelitian yang bersifat kausal atau penelitian yang menyatakan satu variabel mempengaruhi variabel yang lain. Variabel yang mempengaruhi disebut variabel independen yang dalam penelitian ini yaitu Turnover Receivable, Turnover Inventory, Turnover Working Capital, Turnover Total Asset, Profitabilitas. Variabel yang terpengaruh disebut variabel dependen dan dalam penelitian ini yaitu Profitabilitas. Metode dalam pengambilan sampel menggunakan purposive sampling dan menggunakan regresi data panel sebagai alat uji penelitian. Sampel yang digunakanya itu perusahaan Pertambangan yang terdaftar di BEI. Hasil dari seleksi data dengan menggunakan metode purposive sampling menyatakan bahwa sampel yang digunakan dalam penelitian ini sebanyak 7 perusahaan dan dikarenakan menggunakan rentang waktu penelitian 9 tahun maka jumlah sampel yang ada 62 sampel. Hasil penelitian ini menunjukkan bahwa Receivable Turnover, Inventory Turnover, Working Capital Turnover tidak berpengaruh terhadap Profitabilitas, lalu Total Asset Turnover berpengaruh Positif dan signifikan terhadap Profitabilita

Faktor Keuangan dan Return on Asset melalui Debt Equity Ratio

The purpose of this study is to determine the effect of the Current Ratio, Debt Turnover Ratio, Inventory Turnover Ratio, Total Asset Turnover Ratio and Debt to Equity Ratio to the Ratio of Return on Assets. The sample used was 12 automotive sub-sector companies and components that met the criteria for the distribution of 2011-2018. The method of collecting data using purposive sampling method. Data is obtained from annual reports that are listed on the Indonesia Stock Exchange. The analytical tool used in this study uses multiple linear regression analysis. The results of this study indicate that the Current Ratio and Total Asset Turnover Ratio have a significant positive effect on the ratio of return on assets. Variable Accounts Receivable Ratio and Debt to Equity Ratios have a significant negative effect on the ratio of return on assets. Based on path analysis and the Sobel Test, it can be concluded that the debt to equity ratio only mediates the effect of the Current Ratio to the Ratio of return on assets

PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, LIKUIDITAS, INVESTMENT OPPORTUNITY SET (IOS), DAN PROFITABILITAS TERHADAP KUALITAS LABA (Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017)

Tujuan dari penelitian ini untuk mengetahui pengaruh Profitabilitas yang di proksikan dengan Ukuran Perusahaan, Struktur Modal, Likuiditas, Investment Opportunity Set (Ios), Dan Profitabilitas Terhadap Kualitas Laba pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2013-2017.Populasi penelitian ini meliputi seluruh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 7 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukan bahwa secara parsial Ukuran Perusahaan yang di proksikan logaritma natural (Ln) dari total asset berpengaruh negatif tidak signifikan terhadap kualitas laba. Lalu, Struktur Modal yang diproksikan oleh leverage, dan Investment Opportunity Set (IOS) yang diproksikan dengan market value to book value of assets berpengaruh positif tidak signifikan terhadap Kualitas Laba. Namun, Likuiditas yang diproksikan oleh current ratio berpengaruh positif signifikan terhadap Kualitas Laba

THE IMPLEMENTATION OF A MANAGEMENT AUDITON HR RECRUITMENT TO ASSESS THE EFFECTIVENESS OF EMPLOYEE PERFORMANCE

The purpose of this study was to determine the effect of audit planning, recruitment and selection and placement of human resources on the performance of company employees at Pt Indo Taichen Textile Industry. The population of this study includes all parts and divisions of Pt Indo Taichen Textile Industry. The sampling technique used was purposive sampling technique. The type of data used is primary data from interviews and observations to companies and secondary data obtained from company audit reports. The analytical technique used is multiple linear regression analysis using SPSS 26 software. The results showed that the planning audit partially had a significant positive effect on employee performance, the recruitment audit partially had no significant effect on employee performance, and the selection and placement audit partially did not have a significant effect on employee performance. The results of this simultaneous study indicate that the Human Resources (HR) audit affects improvements in improving the performance of company employees, because companies that have carried out audits can find out what HR programs have not been fulfilled, repaired and improved again by the Company