Dampak Fundamental Dan Risiko Sistematik Terhadap Harga Saham Perbankan Indonesia

Bank is represent one of the very sensitive sector to macro economic indicator. This mater make result share price of bank in stock exchange of Indonesia have very fluctuation and very dificult to predicted. The objective of this research is to understand fundamental factors dan systematic risk that influence securities price on banks sector. The fundamental factors used in this research are net interest margin, return on assets capital adequacy ratio, loan to deposit ratio and and systematic risk by using beta coefficient.  The sampling method uses is purposive sampling method. From thirty seven property companies that listed on stock exchange of Indonesia, only thirty six company were selected, that fulfilling sample criterion that were owning complete financial statement report of year 2009-2017, and listing in Indonesia Stock Exchange since 2009 up to 2017 and its commercialized active share in stock exchange. Hypotesis testing was done by the multiple regression analysis

Pengembangan UMKM dengan Menerapkan Penjualan Melalui E-Commerce dan Pelatihan Manajemen Waktu di Masa Pandemic Covid-19

Community Service entitled UMKM Development by implementing sales through e-commerce and time management training during the Covid-19 pandemic aims to provide knowledge about sales through e-commerce and time management training, invite and instil awareness to UMKM actors that it is very It is important to develop marketing through e-commerce and time management to survive the Covid pandemic. The target of this service is all UMKM members who are in Bumi Mas Ciseeng Housing, Kuripan Village, Ciseeng - Bogor. The results of this PKM are proven that UMKM players can master the way of selling through e-commerce and time management training so that they can survive during the Covid-19 pandemic.

THE EFFECT OF AUDIT QUALITY, FINANCIAL DISTRESS AND AUDIT LAG ON GOING CONCERN AUDIT OPINION

This study aims to examine the effect of audit quality, financial distress, and audit lag, going concern audit opinions on transportation sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The type of data used is secondary data in the form of audited financial reports and independent auditor reports obtained from the IDX official website. The sample in this study amounted to 70 samples determined by purposive sampling method. The analysis used to test the effect between the variables in the study is logistic regression analysis. The results showed that audit quality had no significant effect on going-concern audit opinion, financial distress had a significant effect on going-concern audit opinion, audit lag had no significant effect on going-concern audit opinion. Based on the results of the study, financial distress can be used as material for auditors' consideration in providing a going concern audit opinion.  Keywords: Going Concern Audit Opinion, Audit Opinion, Audit Quality, Financial Distress, Audit La