Jurnal Profita最新文献_第2页

PENILAIAN KINERJA KEUANGAN BANK DENGAN PENDEKATAN RISK-BASED BANK RATING METHOD 基于风险的银行评级方法

Jurnal Profita Pub Date : 2019-08-20 DOI: 10.22441/PROFITA.2019.V12.02.003

S. Subhan

引用次数: 0

BELIEF SYSTEM, SISTEM PENGENDALIAN DIAGNOSTIK, SISTEM PENGENDALIAN INTERAKTIF, INOVASI, KINERJA ORGANISASI (STUDI PADA PERUSAHAAN MANUFAKTUR DI JAWA BARAT) 信仰系统、诊断控制系统、互动控制系统、创新、组织性能(西爪哇省制造公司的研究)

Jurnal Profita Pub Date : 2019-08-20 DOI: 10.22441/PROFITA.2019.V12.02.012

Mariyam Chairunisa

引用次数: 0

PENGARUH LAPORAN HASIL PEMERIKSAAN, KETIDAKPATUHAN PADA PERATURAN, KELEMAHAN SISTEM PENGENDALIAN INTERN, DAN TINDAK LANJUT TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH SUMATERA SELATAN 审查报告的影响，不遵守规定，内部控制系统的弱点，以及南苏门答腊地方政府财政运作的后续行动

Jurnal Profita Pub Date : 2019-08-20 DOI: 10.22441/profita.2019.v12.02.002

R. Tjandrakirana, Ermadiani Ermadiani, Abdul Rohman, Ahmad Widad

引用次数: 0

IDENTIFIKASI FAKTOR YANG MEMPENGARUHI KINERJA UMKM 影响UMKM性能的因素识别

Jurnal Profita Pub Date : 2019-08-20 DOI: 10.22441/profita.2019.v12.02.005

M. Mokodompit, S. Syarifuddin, Sutiana Mutia

引用次数: 1

PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN KECUKUPAN ANGGARAN TERHADAP KINERJA MANAJERIAL (STUDY PADA SMKS DI KABUPATEN TANGERANG) 预算参与的影响、预算目标的明确性和预算对管理绩效的精确性的影响(在TANGERANG区SMKS的研究)

Jurnal Profita Pub Date : 2019-08-20 DOI: 10.22441/profita.2019.v12.02.004

R. Astuti, Hadri Mulya

引用次数: 0

PENGARUH STRUKTUR AKTIVA, RETURN ON ASSETS DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2011 – 2015 资产回报率和销售额对房地产和房地产公司资产结构的影响，2011年至2015年

Jurnal Profita Pub Date : 2019-08-20 DOI: 10.22441/profita.2019.v12.02.007

Annie Chandra, Wenny Tantoni, Windy Villany, M. Lubis, Faisal Akbar

{"title":"PENGARUH STRUKTUR AKTIVA, RETURN ON ASSETS DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2011 – 2015","authors":"Annie Chandra, Wenny Tantoni, Windy Villany, M. Lubis, Faisal Akbar","doi":"10.22441/profita.2019.v12.02.007","DOIUrl":"https://doi.org/10.22441/profita.2019.v12.02.007","url":null,"abstract":"The purpose of the research is to analyze the effect of Assets Structure, Return On Assets and Growth of Sales on Capital Structure at Property and RealEstate Companies in Indonesia Stock Exchange year of 2011-2015. The research used some theories relating to Assets Structure, Return On Assets, Growth of Sales and Capital Structure. The approach of this research was quantitative. This type of research is descriptive explanatory. Populations in this research are 53 companies of Property and RealEstate in the Indonesia Stock Exchange in the year of 2011-2015. The result of the research samples were 25 companies of Property and RealEstate in the Indonesia Stock Exchange in the year of 2011-2015. The result of the research stated that partially Assets Structure had a negative significant effect on Capital Structure, Partially Return On Assets did not have a significant effect on Capital Structure, Partially Growth of Sales did not have a significant effect on Capital Structure at Property and RealEstate companies in Indonesia Stock Exchange in the year of 2011-2015. Simultaneously, Assets Structure, Return on Assets and Growth of Sales had a significant effect on Capital Structure at Property and Real Estate in Indonesia Stock Exchange in the year of 2011-2015.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132924350","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: 5

PENGARUH UKURAN DAERAH, OPINI AUDIT DAN TINGKAT KETERGANTUNGAN KEUANGAN DAERAH TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA PERIODE 2015-2016 区域规模、审计意见和区域财务依赖性对印尼区政/城市审计延迟的影响

Jurnal Profita Pub Date : 2019-08-20 DOI: 10.22441/PROFITA.2019.V12.02.001

Dewi Sarifah Tullah, Erma Apriyanti, F. Riyanti

{"title":"PENGARUH UKURAN DAERAH, OPINI AUDIT DAN TINGKAT KETERGANTUNGAN KEUANGAN DAERAH TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA PERIODE 2015-2016","authors":"Dewi Sarifah Tullah, Erma Apriyanti, F. Riyanti","doi":"10.22441/PROFITA.2019.V12.02.001","DOIUrl":"https://doi.org/10.22441/PROFITA.2019.V12.02.001","url":null,"abstract":"ABSTRACK This study aims to analyze the factors that influence the length of audit delay in the Regency / City governments in Indonesia in 2015 and 2016. These factors are regional size, audit opinion and level of regional financial dependence. The population of this study is all districts / cities in Indonesia in 2015 and 2016. The study sample was determined by purposive sampling method. The data used is secondary data. The analytical method used is descriptive statistical analysis and multiple regression statistical analysis. The results showed that the size of the area did not affect audit delay. Audit opinion and the level of regional financial dependence proved to have a significant effect on audit delay. The size of the area does not affect the audit delay because many of the few accounting entities cannot determine the size of the audit delay. Audit opinion has an effect on audit delay because the area that obtains WTP opinion indicates that the region has good governance that will compile financial reports in a timely manner so as to minimize audit delay. The level of regional financial dependency influences audit delay, this is due to the higher regional financial dependence, so that the area will be more obedient to the regulations and will prepare its financial statements in a timely manner so as to minimize audit delay","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133219634","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: 0

PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, DAN PERPUTARAN MODAL KERJA TERHADAP RETURN ON ASSET PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KOMSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 – 2017 2013年至2017年，印尼证券交易所上市的消费品行业行业回报率的当前RATIO、交易资产紧张以及营运资本的轮转

Jurnal Profita Pub Date : 2019-08-20 DOI: 10.22441/profita.2019.v12.02.011

Felicia Felicia, Dui Ariyanti, Titi Titi, Velycia Velycia, R. Rajagukguk

引用次数: 0

PENGARUH PERGANTIAN MANAGEMEN, UKURAN KAP, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT TERHADAP VOLUNTARY AUDITOR SWITCHING 管理变化、引擎盖大小、公司成长和审计意见对转换审计师的影响

Jurnal Profita Pub Date : 2019-08-20 DOI: 10.22441/PROFITA.2019.V12.02.009

Cynthia Angsana, Michael Michael, Selvia Selvia, Yenny Yenny, W. Sitepu, Rika Dinarianti

{"title":"PENGARUH PERGANTIAN MANAGEMEN, UKURAN KAP, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT TERHADAP VOLUNTARY AUDITOR SWITCHING","authors":"Cynthia Angsana, Michael Michael, Selvia Selvia, Yenny Yenny, W. Sitepu, Rika Dinarianti","doi":"10.22441/PROFITA.2019.V12.02.009","DOIUrl":"https://doi.org/10.22441/PROFITA.2019.V12.02.009","url":null,"abstract":"The purpose of this study was to examine and analyze the effect of Management Change, KAP Size, Company Growth and Audit Opinion on Voluntary Auditor Switching in Basic and Chemical Industry Subsector Manufacturing Companies listed on the Indonesia Stock Exchange in 2013-2017. The research method used is a quantitative approach, with the nature of this research is cause and effect (causal). The population used in this study is 76 companies and there were 48 companies for the sample with the determination of the sample using a purposive sampling technique. The results of this research are partially influential and significant between Management Substitution, The size of the KAP, and Audit opinion towards Voluntary Auditor Switching. But, The Company's growth partially has no effect on Voluntary Auditor Switching. Management Change, KAP Size, Company Growth, and Audit Opinion simultaneously have a significant and significant effect on Voluntary Auditor Switching in the basic and chemical industry sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017.","PeriodicalId":307615,"journal":{"name":"Jurnal Profita","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121975663","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: 2

Pengaruh Konservatisme Akuntansi Dan Penghindaran Pajak Terhadap Nilai Perusahaan 会计保守和逃税对公司价值的影响

Jurnal Profita Pub Date : 2019-07-24 DOI: 10.32493/jabi.v2i2.y2019.p134-147

Puradinda Zulfiara, Juli Ismanto

引用次数: 15