scholarly journals Pengaruh Efektivitas Komite Audit, Efektivitas Internal Audit dan Kualitas Audit terhadap Pengungkapan Sukarela

2020 ◽  
Vol 30 (4) ◽  
pp. 861
Author(s):  
Hanny Purnomo ◽  
Yustrida Bernawati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Internal Audit ◽  
Sampling Technique ◽  
Voluntary Disclosures ◽  
Purposive Sampling

The purpose of this study is to prove the truth, internal audit, internal audit, and audit quality on voluntary disclosures in companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sample was selected using a purposive sampling technique to obtain a sample of 100 companies, the hypothesis was taken using multiple linear regression. The results of this study prove the importance of audit audits, internal audits, and audit quality applied to company voluntary disclosures. Keywords: Effectiveness of Audit Committee; Internal Audit; Audit Quality; Voluntary Disclosure.

scholarly journals Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit

2021 ◽  
Vol 31 (3) ◽  
pp. 667
Author(s):  
Fitri Nurjanah ◽  
Akhmad Imam Amrozi
Keyword(s):  
Linear Regression ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Testing Hypothesis ◽  
Purposive Sampling ◽  
Audit Fee ◽  
Result Show ◽  
Significant Model

The purpose of this study is to analyze the effect of effectiveness of audit committee and independence board of commissioner on audit fee. This research uses samples of Non-financial companies in Indonesia Stock Exchange (IDX) in 2015-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 584 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 49,4%The result show independence board of commissioner and Effectiveness of audit committee can positively significant effect on audit fee because board of commissioners and audit committee wants a higher audit quality from the auditor. Keywords: Board Of Commissioners; Effectiveness Of Audit Committee; Audit Fee.

scholarly journals Pengaruh Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan di Indonesia

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Ni'matul Hasanah ◽  
Dhaniel Syam ◽  
Ahmad Waluya Jati
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Sustainability Report

This study aims to examine the effect of Corporate Governance Effect on Sustainability Report Disclosure Report. This sample of 30 companies listed on the Indonesia Stock Exchange (IDX) in 2013 with purposive sampling technique. The data was analized with multiple linear regression. The result of the research stated that the average of attendance level of board of commissioners, board of directors and audit committee in the meeting did not affect the disclosure of sustainability report. Keyword: Corporate Governance, Sustainability Report

scholarly journals PERILAKU STICKY COST TERHADAP BIAYA TENAGA KERJA DAN BEBAN USAHA PADA AKTIVITAS PENJUALAN

2018 ◽  
Vol 10 (1) ◽  
pp. 1-7
Author(s):  
Rahmawati Kartikasari ◽  
Leny Suzan ◽  
Muhamad Muslih
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Labor Cost ◽  
The Other ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Other Hand ◽  
Cost Behavior

This research aims to find the indication of sticky cost behavior in agricultural companies listed on Indonesian Stock Exchange in 2012-2015. Sticky cost is a cost that has no comparable character with changes in activity. These costs become sticky when the declining of company’s activity happens. This study used 9 companies as samples. The sampling technique used is purposive sampling. The analysis method used is multiple linear regression. It is found that the labor cost increased by 0,913 percent and operating expenses increrased by 0,146 percent when sales increased by 1 percent. In the other hand, when sales decreased by 1 percent, the labor cost decreased by 0,225 percent and operating expenses decreased by 0,131 percent. The result shows that there is indication of sticky cost behavior in the labor cost and operating expenses.

scholarly journals KEPUTUSAN PENDANAAN, UKURAN PERUSAHAAN, LABA PERUSAHAAN DAN RISK BASED CAPITAL, SEBAGAI VARIABEL PREDIKTOR NILAI PERUSAHAAN ASURANSI DI INDONESIA

2018 ◽  
Vol 7 (2) ◽  
pp. 106
Author(s):  
Adnan Hakim ◽  
Al Asy Ari Adnan Hakim
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Shareholder Value ◽  
Secondary Data ◽  
Sampling Technique ◽  
Insurance Companies ◽  
Funding Decision ◽  
Purposive Sampling ◽  
Methods Of Analysis

This research is to analyze and determine the contribution of factor funding decisions, the size of the company, the company's profit and risk based capital simultaneously and partially to the company's value. The approach used is The correlation between variables, while the sampling technique is purposive sampling were selected based on certain criteria as much as 10 insurance companies listed on the Jakarta Stock Exchange in parentheses period of 7 years. The data used is secondary data that is accessed from the JSE's website, and the methods of analysis used is multiple linear regression. The results of this study found that the funding decision does not significantly increase the value of the company, while the size of the company and the company's profit as well as partial risk-based capital has a positive and significant effect in increasing the value of the company. Then simultaneously discovered all the observed variables have contributed simultaneously to enhance shareholder value. This means that, to increase the value of the company, it needed the funding decision is effective and efficient, the size of the company and the company's profit and risk-based capital.

scholarly journals The Effect Of Audit Committee, Gender Commissioners And Directors, Role Duality, And Firm Size Againts Extension Of Sustainability Report Disclosure

2019 ◽  
Vol 17 (1) ◽  
pp. 71
Author(s):  
Shafrani Dizar ◽  
Sarah Alifia ◽  
Fithri Alvionita
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Negative Effect ◽  
Positive Effect ◽  
Sustainability Report

The purpose of this research is to investigate the effect of audit committee, gender of Commisioners and Directors, role duality, and firm size against extention of sustainability report disclosure. The population of this research comprises companies registered as manufacturing companies which are listed on the Indonesia Stock Exchange for the periods 2015-2017. The technique of determining the sample used is purposive sampling. This research uses a multiple linear regression. This research proves that audit committee, gender of Commissioners and Directors, role duality, and firm size together have an effect against sustainability report disclosure. This research also proves that partially audit committee and firm size have a positive effect against sustainability report disclosure. Meanwhile, gender of Commissioners and Directors doesn’t have positive effect and role duality doesn’t have negative effect against sustainability report disclosure.

scholarly journals PENGARUH KEPEMILIKAN INSTITUSIONAL DAN DEWAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI PERIODE 2015-2017

2020 ◽  
Vol 1 (1) ◽  
pp. 97-109
Author(s):  
Nensi Yuniarti ◽  
Elvis Nopriyanti Sherly ◽  
Dewi Nopita Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis

 This study aims to examine (1) Institutional ownership Against Tax Avoidance and (2) Independent Board of Commissioners Against Tax Avoidance in LQ-45 companies registered in Indonesia Stock Exchange (IDX). This research is quantitative research. The population in this study were all LQ-45 companies listed on the Stock Exchange in 2015-2017. While the sample of this study was determined by purposive sampling method to obtain 29 sample companies. The type of data used is secondary data obtained from www.idx.co.id and sample company websites. The analytical method used is multiple linear regression analysis. Based on the results of multiple linear regression analysis with a significance level of 5%, the results of the study concluded: institutional ownership and independent board of commissioners proved to have a significant effect on tax avoidance. The results of this study, it is suggested to add other variables that are thought to influence tax avoidance such as: audit quality, audit committee, management compensation, and managerial ownership.

scholarly journals The Effect of Liquidity and Leverage on Profitability of Property and Real Estate Company in Indonesian Stock Exchange

2016 ◽  
Vol 3 (4) ◽  
pp. 300-304
Author(s):  
M. Rudin ◽  
Djayani Nurdin ◽  
Vita Yanti Fattah
Keyword(s):  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Report ◽  
Purposive Sampling ◽  
Regression Test ◽  
Research Population ◽  
Real Estate Company

The objectives of this research were to know and analyze the effect of leverage and liquidity simultaneously and partially on profitability at go public real estate and property company in Indonesian stock exchange within the period of 2005 until 2010. In detail, this research aims were: 1) to know the effect of liquidity and leverage on profitability of property and real estate company in Indonesian stock exchange, 2) to know the effect of liquidity on profitability of property and real estate company in Indonesian stock exchange, and 3) to know the effect of leverage on profitability of property and real estate company in Indonesian stock exchange. Based on purposive sampling technique, this research determined 43 companies as research population, since 16 companies provide a comprehensive and complete financial report within the period of research. The data was analyzed using SPSS version 16 with multiple linear regression test. The result showed that: 1) leverage and liquidity simultaneously have significant effect on profitability, 2) liquidity have an effect partially on profitability, but the effect was not significant, 3) leverage have a significant effect on profitability partially.Int. J. Soc. Sc. Manage. Vol. 3, Issue-4: 300-304

scholarly journals Pengaruh Karakter Eksekutif, Ukuran Perusahaan, Kualitas Audit, dan Komite Audit Terhadap Tax Avoidance

2019 ◽  
Vol 15 (2) ◽  
pp. 204-220
Author(s):  
Retno Pujilestari ◽  
Mustika Winedar
Keyword(s):  
Linear Regression ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Research Data ◽  
Audit Committees ◽  
Company Size ◽  
Mining Companies

This study aims to examine the effect of Executive Character, Company Size, AuditQuality, and Audit Committee on Tax Avoidance. Executive Character is measured bycalculating company risk, Company Size is determined based on company size, AuditQuality is stated based on who KAP audits the company, and Audit Committee isdetermined based on the number of Audit Committees in the company. While TaxAvoidance is measured by CETR. By taking samples of mining companies that areactive and listed on the Indonesia Stock Exchange for the period of 2012 to 2016selected by purposive sampling technique, the research data collected throughdocumentation techniques are then analyzed by multiple linear regression and theresults show that Executive Character, Company Size, Quality Audit, and the AuditCommittee simultaneously have a significant effect on Tax Avoidance. But partiallyonly Audit Quality has an effect on Tax Avoidance.

scholarly journals THE EFFECT OF PROFIT GROWTH, FIRM SIZE, AND LIQUIDITY OF EARNINGS QUALITY

2020 ◽  
Vol 14 (2) ◽  
pp. 260-268
Author(s):  
Hairul Anam ◽  
Afrohah Afrohah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Purposive Sampling ◽  
Profit Growth

This study aimed to examine the effect of profit growth, firm size, and liquidity to the earnings quality. This study uses secondary data from the financial statements of pharmaceuticals published by Indonesia Stock Exchange during 2013 to 2017. Sampling technique by using purposive sampling. The sample in this study is pharmaceuticals company listed in Indonesia Stock Exchange as many as 7 companies. Method of data were analyzed by multiple linear regression. The result of partially test shows that profit growth and firm size had effect to earnings quality, and the liquidity had not effect to earnings quality. However, the result of simultaneously test show that profit growth, firm size, and liquidity had effect to earnings quality.

scholarly journals PENGARUH PENJUALAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)

2021 ◽  
Vol 2 (1) ◽  
pp. 99-115
Author(s):  
Amran Manurung
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Industrial Sector ◽  
Manufacturing Companies ◽  
Accounts Receivable ◽  
Purposive Sampling ◽  
Independent Variables

This study aims to know the effect of sales and account receivables turnover on profitability in manufacturing companies in the consumer goods and industrial sector listed on Indonesian stock exchange for 2017-2019 period. The independent variables in the study are sales and accounts receivable turnover. The dependent variable was profitability. The sample in this study was manufacturing companies in the consumer goods and industrial sector listed on the Indonesian stock exchange from 2017-2019, namely 27 companies. They were taken by purposive sampling technique and 81 datawere taken. The method in analyzing data by using multiple linear regression. The results of the study showed that the influence of sales did not have effect on profitability, while the influence of account receivables turnover have significant effect on profitability. Simultaneously the influence of sales and accounts receivable turnover has significant effect on profitability.

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