ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN

This research is to examine and analyze the influence of audit opinion, leverage and financial distress of previous year to going concern audit opinion on consumer goods company listed in Indonesia Stock Exchange Period 2010-2014. The research approach is quantitative research method. The type of research used is descriptive research. The population of this study are consumer goods companies listed on the Indonesia Stock Exchange Period 2010-2014 as many as 35 companies. A sample of 22 consumer goods companies listed on the Indonesia Stock Exchange in 2010-2014. The result of the research is leverage and Financial distress does not negatively affect going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014. While the previous year audit opinion has a positive effect on going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014. Financial distress, leverage and audit opinion in the previous year had a positive effect on going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014

Analisis Faktor yang Mempengaruhi Harga Saham

This research is raining to know and analyze the influence of Net Profit, Earning Per Share, and Return On Asset to stock price in property and real estate company listed in Indonesian stock exchange in 2012-2015 either simultaneously or partially. The method used in this research is quantitative descriptive with multiple linear regression analysis technique which aim to know the amount of regression coefficient showing the influence of variable of Net Profit, Earning Per Share, and Return On Asset to stock price. The data used is secondary data. The number of samples used in this study were 80 companies. This study uses multiple linear regression analysis to see the effect of independent variables on the dependent variable. The results showed that simultaneously, Net Profit, Earning Per Share, and Return On Asset effect on Stock Prices on property and real estate companies listed on the Indonesia Stock Exchange for the period 2012-2015. And partially also can be seen that the variable Net Profit, Earning Per Share, and Return On Asset effect on Stock Prices on property and real estate companies listed on the Indonesia Stock Exchange for the period 2012-2015

Pengaruh Kualitas Audit,Audit Tenure,Profitabilitas,Pertumbuhan Perusahaan terhadap Opini Audit Going Concern pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2016-2019

This research was conducted to test and analyze whether the quality of audit, audit tenure, profitability, growth of the company influences the opinion of audit going concerned on mining companies listed on the Indonesia Stock Exchange for the period 2016-2019. The research method used quantitative method and research data obtained from www.IDX.co.id and research population of 47 companies, sampling is used purposive sampling techniques so that the samples in this study as many as 17 companies and this research using logistic regression test. The significance value obtained from the results of simultaneous hypothesis testing amounted to 0.007 < 0.05 that the quality of audits, audit tenure, profitability, growth of the company influenced the opinion of the audit going concerned. The significance values indicated from partial hypothesis testing were audit quality of 0.998 > 0.05, audit tenure of 0.419 > 0.05, profitability of 0.540 > 0.05, and company growth of 0.816 > 0.05. It can be seen that the quality of audits, audit tenure, profitability, and growth of the company are not partially impacted by the opinion of the audit going concerned.   Keywords: Audit Quality, Audit Tenure, Profitability, Company Growth, Going Concer

Emotional Intelligence’s Influence on Accounting Understanding

This research aimed to test the effect of emotional intelligence on accounting understanding. This research was conducted at a vocational high school that the Indonesian Government owns. The population of this research consists of 144 students, while the research sample consists of 106 students selected by simple random sampling. This research used the ex-post-facto (causalcomparative) method. This research data was collected using a questionnaire and a test. The research data were analyzed using a one-way ANOVA. The research results show that the higher the student’s emotional intelligence, the higher their accounting understanding. Therefore, teachers must provide emotional intelligence training for students while studying in vocational school to adapt to the work environment and become challenging human resources when they become alumni and work in companies

Pengaruh fee audit, rotasi auditor, reputasi KAP, audit delay terhadap kualitas audit

The purpose of this study was to determine the effect of audit fees, auditor rotation, KAP reputation, and audit delay on audit quality. The unit of analysis is property, real estate, and construction companies listed on the Indonesia Stock Exchange in 2017-2019. The data used by the researcher was obtained from financial report data. The population is property, real estate, and construction companies on the IDX. In taking the sample using purposive sampling technique, and obtained a number of 22 companies multiplied by three years of the research period. The data analysis used is descriptive using SPSS version 23. The results show that simultaneously audit fees, auditor rotation, KAP reputation, and audit delay do not affect audit quality. For further research, it is hoped that researchers will add years of observation.

Pengaruh Struktur Aset, Market Value Added (MVA), Debt To Equit Ratio (DER), Serta Earning Per Share (EPS), Terhadap Harga Saham Pada Perusahaan Properti Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2017 – 2021

This study aims to determine the effect of Asset Structure, Market Value Added (MVA), Debt to Equity Ratio (DER), and Earning Per Share (EPS), on Stock Prices in Property Companies Listed on the Indonesia Stock Exchange (IDX) in 2017 - 2021. This study uses quantitative data types and the research population to be used in the study are property companies listed on the Indonesian stock exchange (bei) in 2017 - 2021 as many as 32 companies with a research sample of 160 samples. The results of the study partially show that Asset Structure has an influence on Stock Price by having a tcount value (0.208) > ttable (1.97529) with a significant level of 0.033 <0.05, Market Value Added has an influence on Stock Price by having a tcount value (5. 877) > t table (1.97529), Debt to Equity Ratio has no effect on Stock Price by having tcount (0.217) < t table (1.97529) with a significant level of 0.828 < 0.05, Earning Per Share has an influence on Stock Price by having tcount (4. 757) > ttable (1.97529) with a significant level of 0.000 < 0.05 and Asset Structure, Market Value Added, Debt to Equity Ratio and Earnings Per Share have an effect and significant on Stock Prices by having Fcount (5.527) > Ftable (2.43) with a significance of 0.000 < 0.05.  Keywords: Asset Structure, Market Value Added, Debt to Equity Ratio, Earning Per Share (EPS) and Stock Price

Pengaruh Audit Tenure, Ukuran KAP, Ukuran Perusahaan Klien Terhadap Kualitas Audit Perusahaan di Bursa Efek Indonesia

This quantitative research aimed to explain and describe the impacts of audit tenure, KAP size and company size in industrial market in Indonesia in 2016-2018. The population included 154 companies, from which samples were randomly selected based on these following criteria is Industrial market of Indonesia 2016-2018,  Incomplete financial statement 2016-2018, Unregistered names in industrial market 2016-2018. Companies conducted independent audit without explanation 2016-2018, and Financial statements were published between 2016-2018. There were 105 companies sampled in this research with 315 financial statements for 3 year-period. The data were analyzed descriptively and using logistic regression test. The results of the logistic analysis showed that Audit Tenure, KAP Size, and Company Size had a positive influence on the dependent variable of this research. Keywords : Audit Tenure, KAP Size, Company Size, Audit Quality, Manufacturing Company, Indonesia Stock Exchange &nbsp

INDIKASI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Transfer pricing is a price transfer policy in a transaction carried out by a certain party and following the applicable laws and regulations. Many companies take advantage of this for other purposes, namely avoiding taxes. Tax evasion is a complicated matter and is an act that does not violate the law, but on the other hand, tax evasion is not accepted by the government because it can reduce the amount of income sourced from taxes. The type of research used in this research is explanatory research with a quantitative approach. The population in this study is all manufacturing companies in 2019-2021, with a total of 116 companies. Sampling was done by purposive sampling. The results of the simultaneous research of the three variables do not influence transfer tracing. While partially only the Tunneling Incentive variable (X2) has an effect, the Debt Covenant (X1) and Bonus Mechanism (X3) have no effect. For future researchers, adding other variables and expanding the research sample are suggested

Faktor- Faktor Yang Mempengaruhi Kebijakan Dividen Pada Sektor Trade, Service, And Investment Terdaftar Di Bursa Efek Indonesia Periode 2014-2018

Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana pengaruh Profitabilitas (Net Profit Margin), Ukuran Perusahaan (Firm Size), Leverage (Debt To Equity Ratio), dan Likuiditas (Cash Ratio) terhadap Kebijakan Dividen pada perusahaaan Trade, Service, and Investment yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Metode penelitian yang digunakan dalam penelitian ini menggunakan metode pendekatan penelitian kuantitatif, jenis penelitian adalah deskriptif kuantitatif, sifat penelitian eksplanatory. Populasi penelitian ini sebanyak 132 perusahaan trade, service, and investment dengan teknik pengambilan sampel purpose sampling berjumlah 21 perusahaan trade, service, and investment yang memenuhi kriteria. Metode analisis data dalam penelitian ini adalah analisis regresi linear berganda dengan uji asumsi klasik. Hasil penelitian ini menunjukkan secara simultan Profitabilitas (Net Profit Margin), Ukuran Perusahaan (Firm Size), Leverage (Debt To Equity Ratio), dan Likuiditas (Cash Ratio)berpengaruh dan signifikan terhadap Kebijakan Dividen pada perusahaan sektor trade, service, and investment yang terdaftar di Bursa Efek Indonesia periode 2014-2018 dengan hasil Fhitung ≥ Ftabel 2,899 ≥ 2,46 dan signifikan 0,026 ≤ 0,05. Secara parsial Ukuran Perusahaan berpengaruh dan tidak signifikan terhadap Kebijakan Dividen, sedangkan Net Profit Margin, Debt To Equity Ratio, dan Cash Ratiotidak berpengaruh dan tidak signifikan terhadap Kebijakan Dividen. Hasil analisis koefisien determinasi diperoleh nilai Adjusted R2 menunjukkan variasi variabel Kebijakan Dividen yang dapat dijelaskan oleh variasi variabel Profitabilitas (Net Profit Margin), Ukuran Perusahaan (Firm Size), Leverage (Debt To Equity Ratio), dan Likuiditas (Cash Ratio) sebesar 3,1% sedangkan sisanya sebesar 96,9% dijelaskan oleh variasi variabel lainnya

Pengaruh financial distress, ukuran perusahaan klien dan ukuran kap terhadap pergantian auditor pada sektor industri barang konsumsi di bei

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, ukuran  perusahaan klien dan ukuran KAP terhadap pergantian auditor. Penelitian ini menggunakan data sekunder laporan auditan perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Populasi dalam penelitian ini adalah semua perusahaan sektor industri barang konsumsi menggunakan metode purposive sampling. Sampel yang layak digunakan sebanyak 30 perusahaan. Metode yang digunakan dalam penelitian ini yaitu metode analisis regresi logistik dengan penggunaan program SPSS 24. Berdasarkan hasil pengujian oleh penelti, menunjukkan bahwa financial distress tidak berpengaruh signifikan terhadap pergantian auditor. sedangkan ukuran perusahaan klien dan ukuran KAP berpengaruh signifikan terhadap pergantian auditor