Akurat: Jurnal Penelitian Ilmu Akuntansi

Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Struktur Aset, dan Ukuran Perusahaan Terhadap Nilai Perusahaan: Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman

Ucu Rustandi, Dicky Arisudhana — Tue, 29 Oct 2024 00:00:00 +0700

This study aims to determine the effect of Profitability, Liquidity, Asset Structure, and Firm Size on Firm Value in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2017–2021 period. The sample of this research is 19 companies in the food and beverage sub-sector that are listed on the Indonesia Stock Exchange for the 2017–2021 period. This research was conducted using multiple linear regression method assisted by SPSS version 25.0 and Microsoft Excel 2016. The results showed that Firm Size had an effect on firm value. While profitability has no effect on Firm Value, Leverage has no effect on Firm Value, Liquidity has no effect on Firm Value, and Asset Structure has no effect on Firm Value.

Pengaruh Profitabilitas, Leverage, Likuiditas, dan Ukuran Perusahaan Terhadap Return Saham: Studi Empiris pada Perusahaan Subsektor Makanan dan Minuman

Tiur Mauli Agnes Pakpahan, Desy Anggraeni — Tue, 29 Oct 2024 00:00:00 +0700

This study aims to determine the effect of Profitability, Leverage, and Company Size on Stock Returns in food and beverage sub-sector companies listed on the Indonesia stock Exchange for the 2017-2021 period. Using the none probability Samplig technique using the purposive sampling methode. The population in this study were 26 food and beverage sub-sector companies listed on the Indonesia stock exchange for the 2017 – 2021 period. This research was conducted using multiple linier regression method assisted by SPSS 24 program and Microsoft excel 2016. The results showed that Profitability, Leverage, and Liquidity had no effect on Stock Return, Then while the company size had effect on Stock Return.

Pengaruh Likuiditas dan Profitabilitas Terhadap Nilai Perusahaan dengan Kebijakan Dividen Sebagai Variabel Intervening: Studi Empiris pada Perusahaan Properti, Real Estate dan Kontruksi

Mici Milani, Sugeng Priyanto — Tue, 29 Oct 2024 00:00:00 +0700

The purpose of this study is to determine the effect of Liquidity and Profitability on Company Value with Dividend Policy as an Intervening Variable. The sample in this study used property, real estate and construction sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample selection method uses Purposive Sampling. The samples obtained were as many as 9 companies. Data analysis is carried out quantitatively and the analysis methods used are linear regression and classical assumption tests. Data processing using the SPSS program version 20.0. Hypothesis testing is carried out with multiple linear regression tests, R coefficient of determination test, t–test, Model Feasibility Test and Path Analysis. Dividend Policy Results as a denpendent variable indicate that the Profitability variable affects dividend policy, while liquidity has no effect on dividend policy. Then for the Company Value variable as a dependent variable, it is produced that Profitability and Dividend Policy affect the Company Value, while the Liquidity variable does not affect the company's value. Meanwhile, the results of research on the influence of mediation show that profitability and liquidity do not affect the Company's Value through Dividend Policy.

Pengaruh Auditor Workload, Kompleksitas Operasi Perusahaan, Gender Komite Audit, dan Reputasi Kantor Akuntan Publik Terhadap Audit Report Lag: Studi Empiris pada Perusahaan Sektor Pertambangan

Vebi Putri Utami, Puspita Rani — Tue, 29 Oct 2024 00:00:00 +0700

This study aims to analyze the effect of the auditor's workload, the size of the company's operations, the gender of the audit committee, and the reputation of the public accounting firm on audit report lag in mining sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling method use is purposive sampling. The number of 41 companies was determined as a sample. This analytical method uses multiple linear regression analysis using SPSS 23 software. The results of this study partially show that the company's operating variables have a positive effect on audit report lag, the reputation of the public accounting firm has a negative effect on audit report lag, while the auditor's workload and variable of gender in the audit committee has no effect on audit report lag.

Pengaruh Tekanan Waktu, Integritas, Profesionalisme, Motivasi Auditor, dan Objektivitas Terhadap Kualitas Audit: Studi Empiris pada Auditor di Kantor Akuntan Publik Wilayah Jakarta Selatan

Grace Julinar Filicia, Wuri Septi Handayani — Tue, 29 Oct 2024 00:00:00 +0700

This study was conducted to determine the influence of time pressure, integrity, professionalism, auditor motivation, and objectivity on audit quality (on Auditors at public accounting firms in the South Jakarta Region). Data sampling technique through the distribution of questionnaires directly to respondents using the purposive sampling method. The population in this study were auditors who worked in 10 Public Accounting Firms and obtained 91 auditors who were sampled in this study. The analysis used in this study is a regression analysis technique and uses the SmartPLS or Partial Least Square program version 3.3.9 with a significance level value of 5%. The research methods used are Structural Equation Model (SEM) and Microsoft Excel 2016. Based on the results of the study, it shows that the variables of Time Pressure, Integrity, Professionalism, Auditor Motivation, and Objectivity has a positive and significant effect on audit quality.