Jurnal Ekonomis最新文献

PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN LISTING DI BURSA EFEK INDONESIA TAHUN 2016 – 2021

Jurnal Ekonomis Pub Date : 2022-12-07 DOI: 10.58303/jeko.v15i2.2984

Rouli Sukarni Situmeang, P. E. Sudjiman

引用次数: 0

PENGARUH INEFFECTIVE MONITORING, FINANCIAL STABILITY, DAN CORPORATE GOVERNANCE, TERHADAP FINANCIAL STATEMENT FRAUD 公司监管不力，财务不稳定，公司治理不力，财务报表造假

Jurnal Ekonomis Pub Date : 2022-12-07 DOI: 10.58303/jeko.v15i2.2989

Sherly Advent Obidience Ndruru, Joan Yuliana Hutapea

{"title":"PENGARUH INEFFECTIVE MONITORING, FINANCIAL STABILITY, DAN CORPORATE GOVERNANCE, TERHADAP FINANCIAL STATEMENT FRAUD","authors":"Sherly Advent Obidience Ndruru, Joan Yuliana Hutapea","doi":"10.58303/jeko.v15i2.2989","DOIUrl":"https://doi.org/10.58303/jeko.v15i2.2989","url":null,"abstract":"Penelitian ini memiliki maksud dalam memberikan pembuktian terhadap pengaruh apa yang diberikan Ineffective Monitoring (X1), Financial Stability (X2), dan Corporate Governance (X3), terhadap Financial Statement Fraud pada perusahaan Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Beneish M-Score Model dilakukan penggunaannya dalam pengukuran kecurangan laporan keuangan. Menggunakan data sekunder dalam memperoleh data melalui laporan keuangan yang telah diaudit yang pemerolehannya pada website BEI yaitu www.idx.co.id. Penelitian ini menerapkan purposive sampling dalam pengumpulan sampel data yang berjumlah 132 perusahaan, dan menggunakan analisis regresi logistik dalam menguji hubungan variabel-variabel penelitian. Berdasarkan pengujian yang telah dilakukan, ditemukan bahwa Financial Statement Fraud tidak dipengaruhi signifikan oleh Ineffective Monitoring, Financial Statement Fraud dapat dipengaruhi signifikan oleh Financial Stability, Financial Statement Fraud dapat dipengaruhi signifikan oleh Corporate Governance. Secara simultan variabel bebas memiliki pengaruh berupa signifikan pada Financial Statement Fraud.","PeriodicalId":314826,"journal":{"name":"Jurnal Ekonomis","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115481820","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 KUALITAS AUDIT, PROFITABILITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PADA TAHUN 2017-2020 审计质量、盈利能力和偿付能力对2018 -2020年上市贝的食品和饮料部门的价值的影响

Jurnal Ekonomis Pub Date : 2022-12-07 DOI: 10.58303/jeko.v15i2.2977

Raynaldo Stefanus Herikusnanto, L. Sudjiman

引用次数: 0

OVERCOMING AUDIT DELAY THROUGH TOTAL ASSETS AND AUDITOR QUALITY CORRELATIONAL RELATIONSHIPS 通过总资产与审计师素质的相关关系克服审计拖延

Jurnal Ekonomis Pub Date : 2022-12-07 DOI: 10.58303/jeko.v15i2.2979

William Sitorus, Rolyana Ferinia Pintauli

{"title":"OVERCOMING AUDIT DELAY THROUGH TOTAL ASSETS AND AUDITOR QUALITY CORRELATIONAL RELATIONSHIPS","authors":"William Sitorus, Rolyana Ferinia Pintauli","doi":"10.58303/jeko.v15i2.2979","DOIUrl":"https://doi.org/10.58303/jeko.v15i2.2979","url":null,"abstract":"This study aims to determine the effect of total assets and audit quality on audit delays in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. The type of research used is quantitative research. This study used secondary data from the Indonesia Stock Exchange. The population in this study is a manufacturing company in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019-2021 period, totaling 30 companies. The sampling technique uses a purposive sampling technique. The samples obtained were 27 companies so with observations for three years the total sample was 81. The analysis methods used are Descriptive statistical analysis, multiple Linear Regression, Hypothesis Testing (Correlation Coefficient Test and Coefficient of Determination), and Model feasibility (Statistics f and Statistical t)). The results of this study show that Total Assets do not affect Audit Delay, Auditor Quality affects Audit Delay, and Total Assets and Auditor Quality together affect Audit Delay in manufacturing companies listed on the IDX in 2019-2021. \u0000Keywords: Total Assets, Audit Quality, Audit Delay","PeriodicalId":314826,"journal":{"name":"Jurnal Ekonomis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127200629","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