STATERA: Jurnal Akuntansi dan Keuangan最新文献_第3页

Pengaruh Pergantian Manajemen, Kepemilikan Publik dan Financial Distress terhadap Auditor Switching 管理、公共所有权和金融压力转向审计师的影响

STATERA: Jurnal Akuntansi dan Keuangan Pub Date : 2019-04-15 DOI: 10.33510/STATERA.2019.1.1.61-75

R. Aprilia, Bahtiar Effendi

{"title":"Pengaruh Pergantian Manajemen, Kepemilikan Publik dan Financial Distress terhadap Auditor Switching","authors":"R. Aprilia, Bahtiar Effendi","doi":"10.33510/STATERA.2019.1.1.61-75","DOIUrl":"https://doi.org/10.33510/STATERA.2019.1.1.61-75","url":null,"abstract":"Auditor switching is the change of auditor or Public Accountant Firm which conducted by company. The purpose of this research is to get the empirical evidence about : (1) The influence of The Change of Management to Auditor Switching, (2) The influence of Public Ownership to Auditor Switching, (3) The influence of Financial Distress to Auditor Switching, The influence of The Change of Management, Public Ownership, and Financial Distress simultaneously to Auditor Switching, in Manufacture Companies which listed in Indonesia Stock Exchange (IDX) periode 2013 – 2017. The population in this research are The Manufacture Companies which listed on the Indonesia Stock Exchange in 2012-2016. Sampling technique that used in this study was purposive sampling technique, where as 32 manufacture companies are the sample in this research, with the total observation are 155 observations. Data analysis techniques are logistic regression analysis. The result of this research shows that : (1) The Changes of Management doesn’t influence to Auditor Switching, (2) Public Ownership doesn’t influence to Auditor Switching, (3) Financial Distress doesn’t influence to Auditor Switching, (4) The Change of Management, Public Ownership and Financial Distress don’t influence simultaneously to Auditor Switching.","PeriodicalId":290248,"journal":{"name":"STATERA: Jurnal Akuntansi dan Keuangan","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115391172","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 11

Kondisi Keuangan, Opinion Shopping dan Opini Audit Going Concern pada Perusahaan Pertambangan yang Terdaftar di BEI 财务状况、购物意见和审计意见与贝上市矿业公司有关

STATERA: Jurnal Akuntansi dan Keuangan Pub Date : 2019-04-15 DOI: 10.33510/STATERA.2019.1.1.34-46

Bahtiar Effendi

引用次数: 16

Pengaruh Struktur Modal, Ukuran Perusahaan dan Keputusan Investasi terhadap Nilai Perusahaan 资本结构、企业规模和投资决策对企业价值的影响

STATERA: Jurnal Akuntansi dan Keuangan Pub Date : 2019-04-15 DOI: 10.33510/STATERA.2019.1.1.76-89

Rossabela Dwita, Kurniawan Kurniawan

{"title":"Pengaruh Struktur Modal, Ukuran Perusahaan dan Keputusan Investasi terhadap Nilai Perusahaan","authors":"Rossabela Dwita, Kurniawan Kurniawan","doi":"10.33510/STATERA.2019.1.1.76-89","DOIUrl":"https://doi.org/10.33510/STATERA.2019.1.1.76-89","url":null,"abstract":"The purpose of this research was to determine the effect of Capital Structure measured using debt to assets ratio (DAR), firm size measured using total assets and investment decisions measured using price earnings ratio (PER) to firm value measured using price book value (PBV). in financial sector companies listed on the Indonesia Stock Exchange (IDX) period 2013-2016.The type of research was causal research. The population in this research is financial sector companies listed on the Indonesia Stock Exchange (IDX) period 2013-2016.. Sampling technique that used in this study was purposive sampling technique. Of the population of 95 financial sector companies obtained Sample amounted to 49 companies of the financial sector listed on the Indonesia Stock Exchange in 2013-2016, so that the data analyzed research amounted to 196 observations. Data analysis techniques use multiple linear regression.Based on the results of this study indicate that the Capital Structure has a negative and significant effect on the Company Value with t value of -3.128 and the significance value smaller than 0.05 is 0.002. The size of the company has a positive effect on the value of the company with a value of t arithmetic of 3.524 and the value of significance smaller than 0.05 is 0.001. Investment Decision has a positive effect on the company's value with t value of 5.914 and significance value smaller than 0.05 ie 0.000.","PeriodicalId":290248,"journal":{"name":"STATERA: Jurnal Akuntansi dan Keuangan","volume":"22 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131726424","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pengaruh Struktur Modal, Profitabilitas, dan Struktur Aktiva terhadap Harga Saham 资本结构、盈利能力和资产流动结构对股票价格的影响

STATERA: Jurnal Akuntansi dan Keuangan Pub Date : 2019-04-15 DOI: 10.33510/STATERA.2019.1.1.47-60

Sellytyanengsih E. Churcill, Kenny Ardillah

{"title":"Pengaruh Struktur Modal, Profitabilitas, dan Struktur Aktiva terhadap Harga Saham","authors":"Sellytyanengsih E. Churcill, Kenny Ardillah","doi":"10.33510/STATERA.2019.1.1.47-60","DOIUrl":"https://doi.org/10.33510/STATERA.2019.1.1.47-60","url":null,"abstract":"The purpose of this research is to examine the influence of profitability, capital structure, and asset structure positively to the stock price on manufacture companies which are listed in Indonesia Stock Exchange (IDX). The research samples have been selected by using purposive sampling technique to the 62 manufacture companies have been published the financial statement and active stocks which have been traded at Indonesia Stock Exchange (IDX) in 2014 – 2016 periods with the amount of 186 data which have yet to be the research sample criteria.The data analysis has been carried out by using multiple linier regressions analysis. The results of the study found out that capital structure has a positive influence on stock price means that the high capital structure influences shareholder decisions in increasing stock price. Profitability has a significant positive influence on stock price means that every increase in the profitability of a food and beverages company, it causes the stock price will increase. And asset structure have a positive influence on stock price means to indicate that every increase in asset structure of manufacture company, it causes that stock price will increase.","PeriodicalId":290248,"journal":{"name":"STATERA: Jurnal Akuntansi dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128984215","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Pengaruh Ukuran Perusahaan, Struktur Modal, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan 企业规模、资本结构和企业增长率对企业价值的影响

STATERA: Jurnal Akuntansi dan Keuangan Pub Date : 2019-04-15 DOI: 10.33510/STATERA.2019.1.1.1-15

Kurniawan Kurniawan, Nurainun Bangun, Henryanto Wijaya, T. Rahardjo

引用次数: 3

Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Corporate Social Responsibility Disclosure 公司规模、盈利能力和流动性对公司社会责任泄露的影响

STATERA: Jurnal Akuntansi dan Keuangan Pub Date : 2019-04-15 DOI: 10.33510/STATERA.2019.1.1.16-33

Mega Sekarwigati, Bahtiar Effendi

引用次数: 19