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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 Peranginangin, Meilianta Br; Saragih, Cathrin Mutiara; Hantono, Hantono; Rahmi, Namira Ufrida; Guci, Siti Tiffany
ACCOUNTABILITY Vol 7, No 01 (2018): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.24805.7.01.2018.33-41

Abstract

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 Kualitas Audit, Debt Default (Kegagalan Hutang) dan Ukuran Perusahaan terhadap Penerimaan Opini Audit Going Concern pada Subsektor Perusahaan Tekstil & Garment Yang Terdaftar Di Bursa Efek Indonesia pada Periode 2014-2017 Chandra, Irene; Cianata, Steven; Rahmi, Namira Ufrida; Zai, Fansra Septiman; Alvina, Alvina; Batubara, Maisara
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i2.124

Abstract

Going concern audit opinion is an audit opinion with an explanatory paragraph regarding an auditor consideration that has an inability or significant uncertainty on operating a company life sustainability in the future time. There are many factors that affect going concern audit opinion which are Audit Quality, Debt Default, and Firm Size. The purpose of this research is to examine and to analyze the effect of Audit Quality, Debt Default, and Firm Size toward Revenues Going Concern Audit Opinion on the company subsector of textile and garment listed on the Indonesia Stock Exchange in 2014-2017. The types of data collections are descriptive statistics with a quantitative approach. The method of collective data used documentation study and logistic regression analysis. Using the population-based on the financial statement of textile and garment companies that are listed on the Indonesia Stock Exchange in 2014-2017. The technique which used for sampling is purposive sampling method. The result of this study showed that Audit Quality, Debt Default, and Firm Size have the simultant effect of Revenues Going Concern Audit Opinion with a significant value 0.010 < 0.05. Audit Quality and Firm Size did not affect Revenues Going Concern Audit Opinion partially. Debt Default effect the Revenues Going Concern Audit Opinion
Pengaruh Kualitas Audit, Debt Default (Kegagalan Hutang) dan Ukuran Perusahaan terhadap Penerimaan Opini Audit Going Concern pada Subsektor Perusahaan Tekstil & Garment Yang Terdaftar Di Bursa Efek Indonesia pada Periode 2014-2017 Chandra, Irene; Cianata, Steven; Rahmi, Namira Ufrida; Zai, Fansra Septiman; Alvina, Alvina; Batubara, Maisara
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.887 KB) | DOI: 10.33395/owner.v3i2.124

Abstract

Going concern audit opinion is an audit opinion with an explanatory paragraph regarding an auditor consideration that has an inability or significant uncertainty on operating a company life sustainability in the future time. There are many factors that affect going concern audit opinion which are Audit Quality, Debt Default, and Firm Size. The purpose of this research is to examine and to analyze the effect of Audit Quality, Debt Default, and Firm Size toward Revenues Going Concern Audit Opinion on the company subsector of textile and garment listed on the Indonesia Stock Exchange in 2014-2017. The types of data collections are descriptive statistics with a quantitative approach. The method of collective data used documentation study and logistic regression analysis. Using the population-based on the financial statement of textile and garment companies that are listed on the Indonesia Stock Exchange in 2014-2017. The technique which used for sampling is purposive sampling method. The result of this study showed that Audit Quality, Debt Default, and Firm Size have the simultant effect of Revenues Going Concern Audit Opinion with a significant value 0.010 < 0.05. Audit Quality and Firm Size did not affect Revenues Going Concern Audit Opinion partially. Debt Default effect the Revenues Going Concern Audit Opinion
PENGARUH MEKANISME CORPORATE GOVERNANCE, SOLVABILITAS DAN FIRM SIZE TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI DI BURSA EFEK INDONESIA Lais, Sheren Joselyn; Rahmi, Namira Ufrida; Hartono, Sally; Chandora, Shinta
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 3 No 3 (2019): September-Desember 2019
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.vol3.iss3.ppIN PRESS

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Mekanisme Corporate Governance, Solvabilitas, dan Firm Size terhadap Audit Delay pada perusahaan manufaktur sektor barang konsumsi di Bursa Efek Indonesia Pada Tahun 2014-2017. Penelitian ini merupakan penelitian deskriptif kuantitatif. Sampel yang digunakan adalah Purposive Sampling dengan teknik pengambilan berdasarkan kriteria sebanyak 40 perusahaan, dengan jumlah observasi sebanyak 88 laporan keuangan tahunan dari sektor barang konsumsi yang menerbitkan laporan yang diperoleh dari situs resmi Bursa Efek Indonesia (www.idx.co.id). Pengujian ini menggunakan teknik analisis regresi berganda dengan alat bantu SPSS (Statistical Package for Social Science) ver.17.0 , dengan variabel independen yaitu Mekanisme Corporate Governance, Solvabilitas dan Firm Size Terhadap variabel dependen yaitu Audit Delay. Hasil penelitian menunjukkan bahwa Mekanisme Corporate Governance, Solvabilitas , dan Firm Size tidak berpengaruh terhadap Audit Delay, &nbsp;dengan kontribusi nilai adjusted R square sebesar 3,3%.
PENGARUH OPINI AUDIT, FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN KONSUMSI DI BURSA EFEK INDONESIA Rahmi, Namira Ufrida; Stefano, Justin; Chou, Junaidi; Rae, Fenni; Saragih, Bella Vanty
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 3 No 3 (2019): September-Desember 2019
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (841.862 KB) | DOI: 10.31955/mea.vol3.iss3.pp26-39

Abstract

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.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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&nbsp;Auditor Switching pada perusahaan konsumsi di Bursa Efek Indonesia.
PENGARUH AUDIT TENURE, SPESIALISASI AUDIT, UKURAN PERUSAHAAN DAN AUDITOR SWICTHING TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Rahmi, Namira Ufrida; Setiawan, Hengky; Evelyn, Jane; Utami, Yuni
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 3 No 3 (2019): September-Desember 2019
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (836.455 KB)

Abstract

Penelitian ini bertujuan untuk meneliti bagaimana Pengaruh audit tenure, spesialisasi audit, ukuran perusahaan dan auditor swicthing terhadap kualitas audit pada perusahaan manufaktur sektor barang konumsi yang terdaftar di bursa efek Indonesia Tahun 2014-2017 secara parsial.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Penelitian ini merupakan penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah perusahaan konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017 yang berjumlah 40 perusahaan dan sampel dalam penelitian ini adalah 23 perusahaan yang diseleksi melalui kriteria tertentu. Teknik analisis data menggunakan analisis regresi logistik. Kesimpulan dari penelitian ini adalah Audit Tenure, Spesialisasi Audit, Ukuran Perusahaan dan Auditor Switching secara parsial tidak berpengaruh terhadap Kualitas Audit pada perusahaan manufaktur sektor konsumsi di Bursa Efek Indonesia.
Pengaruh Good Corporate Governance Terhadap Corporate Social Responsibility pada Perusahaan Sub Sektor Transportasi Thasya, Noriko; Lisah, Lisah; Angeline, Angeline; Gozal, Natasyah; Veronica, Veronica; Rahmi, Namira Ufrida
Jurnal Samudra Ekonomi dan Bisnis Vol 11 No 1 (2020)
Publisher : Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.862 KB) | DOI: 10.33059/jseb.v11i1.1764

Abstract

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.
PENGARUH CORPORATE RISK, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN Rahmi, Namira Ufrida; Nur'saadah, Desika; Freddy
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 1 No. 2 (2020)
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (859.884 KB) | DOI: 10.34012/jebim.v1i2.885

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Corporate Risk, Laverage, Sales Growth terhadap Tax Avoidance. Pengukuran tax avoidance dalam penelitian ini menggunakan cash effective task rate (CETR). Penelitian ini dilakukan pada perusahaan pertambangan yang terdaftar di BEI periode 2015-2017. Jumlah pengamatan sebanyak 81 sampel. Pengambilan sample menggunakan nonprobability sampling dengan teknik purpose sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil dari analisis menunjukkan bahwa Sales Growth berpengaruh positif terhadap Tax Avoidance. Hal ini berarti semakin tinggi penjualan akan meningkatkan Tax Avoidance. Corporate Risk dan Leverage tidak berpengaruh terhadap Tax Avoidance. Hal ini berarti bahwa semakin tinggi Corporate Risk dan Leverage tidak mempengaruhi Tax Avoidance.
PENDETEKSIAN FINANCIAL STATEMENT FRAUD DENGAN BENEISH M-SCORE RATIO PADA PERUSAHAAN BARANG KONSUMSI Lie, Queenny; Lai, Joselin; Arief, Serena; Ny, Henny; Rahmi, Namira Ufrida
Jurnal Akuntansi Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i1.1016

Abstract

Fraud of financial statements is intentional misstatement or disclosure with the intention of deceiving the users of the report with the aim of benefiting a party. Detection of financial statement fraud does not always get a bright spot due to various underlying factors and many methods to conduct financial statement fraud. One way to measure fraudulent financial statements is the Beneish M-Score Ratio. Beneish M-Score can be calculated using eight ratios, namely from DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI. The purpose of this study was to examine and analyze the influence of DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI on fraudulent financial statements in consumer goods companies listed on the Indonesia Stock Exchange for the 2014-2017 period. The theories used in this study are theories relating to DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI. The type of research used is descriptive statistics with a quantitative approach. The method of data collection is a documentation study method with a logistic regression analysis method. The population used is the financial statements of consumer goods companies listed on the Indonesia stock exchange in 2014-2017. The sampling technique uses purposive sampling method. The results showed that simultaneously DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI had an effect on detecting fraud. Partially GMI, DEPI has no effect on fraud detection. DSRI, AQI, SGI, SGAI, TATA, LVGI affect the detection of fraud.
PENGARUH LOAN DEPOSIT RATIO (LDR), LIQUIDITY RESERVE REQUIREMENT RATIO (LRRR), LEVERAGE (LEV), DAN UKURAN PERUSAHAAN (LNSIZE) TERHADAP INDIKASI WINDOW DRESSING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017 Livera, Silva; Stefanny, Stefanny; Stephanie, Stephanie; Martin, Kevin; Rahmi, Namira Ufrida
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 2 (2020): Edisi Mei - Agustus 2020
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.43 KB) | DOI: 10.31955/mea.vol4.iss2.ppInpress

Abstract

Penelitian ini diadakan bertujuan untuk menguji pengaruh LDR, LRRR, LEV dan LnSize terhadap window dressing secara simultan ataupun parsial di perusahaan perbankan di BEI pada tahun 2014 ? 2017. Penelitian dilakukan dengan metode analisis regresi linear berganda dan pengujian hipotesis dengan menggunakan program SPSS. Populasi penelitian ini sebanyak 43 perbankan dan sampel sebanyak 39 perusahaan dengan jumlah data sebanyak 156. Dari penelitian yang dilakukan didapatkan hasil yang menunjukkan bahwa variabel LDR, LRRR, LEV dan LnSize tidak berpengaruh dan tidak signifikan secara parsial ataupun simultan terhadap window dressing upward dan downward di perusahaan perbankan di BEI pada tahun 2014-2017.