The purpose of this study is to determine the effect of the current ratio, return on assets and l... more The purpose of this study is to determine the effect of the current ratio, return on assets and leverage on financial distress partially and jointly in the Multi-Industry Sector companies listed on the Indonesia Stock Exchange (IDX). The research period used was 5 years, namely the period 2017-2020. The research population included all companies in various industrial sectors that were registered on the Indonesia Stock Exchange for the period 2017-2020. The sampling technique used was purposive sampling technique. Based on predetermined criteria obtained a sample of 17 companies. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The data analysis method used is panel data logistic regression analysis. The results of this study indicate that simultaneously the variables current ratio, return on assets and leverage affect financial distress. Arcially the variable current ratio and leverage have no effect on financial distress, while the variable return on assets has a significant negative effect on financial distress.
Every company that stands and exists in the business world is to get profit, another important th... more Every company that stands and exists in the business world is to get profit, another important thing is to survive in the business world. Many things and obstacles are often faced by a company to maintain its existence. Therefore the researchers conducted this research with the aim to determine the effect of liquidity, sales growth and company size on financial distress. The method used in this research is panel data Regression data management, with Eviews 12 as a data processing tool. The data collection technique itself uses purposive sampling and the data used is secondary data. The population of this study are consumer industry companies listed on the IDX in 2017-2022. The results of this study are that liquidity and company size have an insignificant positive effect and sales growth has an insignificant negative effect on financial distress.
The purpose of this study was to determine the effect of profitability, ownership structure, effe... more The purpose of this study was to determine the effect of profitability, ownership structure, effectiveness, and size of the audit committee company on timeliness of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). The research year period used is 4 years, namely the 2016-2021 period. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). The sampling technique used a population sampling technique based on the established criteria obtained 17 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis. The results of the study simultaneously show that the profitability, ownership structure, effectiveness, and firm size of the audit committee on timeliness. The results of the study partially show that profitability has a significant effect on timeliness, ownership structure, effectiveness, the size of the audit committee company has no significant effect on timeliness.
This study investigated size effect to earnings management. In this study, it is investigated whe... more This study investigated size effect to earnings management. In this study, it is investigated whether medium and large-sized firm more aggressive to use earnings management through reporting positive earnings to avoid losses and/or earnings decreases by examining the earnings (change) frequency distribution and probit analysis. Documented is empirical evidence that small-, medium-and large-sized firms tend to report positive earnings to avoid earnings losses. However, this study observed that firm size plays differing roles in earnings management. This study found that medium-and large-sized firms do not engage more earnings management aggressively than small firms for both avoiding reporting earnings losses and earnings decreases.
The purpose of this study was to determine the effect ofreturn on equity, return on assets, earni... more The purpose of this study was to determine the effect ofreturn on equity, return on assets, earnings per share and dividen per share on market value added tn various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2021 period. The population of this study includes all various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2021 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria. 9 companies were selected to be the research samples. The type of data used ts secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that the variables return on equity and return on assets had no effect on market value added, the variable earnings per share has a effect on market value added, and the variable dividen per share has a effect on market value added.
The aim of this study to examine the influence of firm size, financial leverage, return on asset,... more The aim of this study to examine the influence of firm size, financial leverage, return on asset, auditors quality and net profit margin toward income smoothing practice on mining firms are listed at Indonesia Stock Exchange. Eckel index (1981) was used to determine firms who did income smoothing and didn't do income smoothing. The sample consist of mining firms that listed on period 2011-2016, which have selected as much 5 firms by purposive sampling. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. Method of data analysis used logistic regression analysis of panel data. The result of this study showed that return on asset has a negative influence to income smoothing, net profit margin has a positive influence to income smoothing. While the firm size, financial leverage and auditors quality variables did not have influence to income smoothing.
The aim of this study to determine the effect of Managerial Ownership, Audit Committee, Leverage ... more The aim of this study to determine the effect of Managerial Ownership, Audit Committee, Leverage (DER) and Profitability (ROA) on the Integrity of Financial Statements. This research belongs to associative research (relationship). The population in this study are all property and real estate sub-sectorcompanies listed on the Indonesia Stock Exchange in the period 2013-2017. Sample selection uses a purposive sampling method. Based on predetermined criteria obtained a sample of 9 companies with a population of 48 companies. The data analysis method used is panel data regression analysis. The results showed that managerial ownership, audit committee and leverage (DER) did not affect the integrity of financial statements, while profitability (ROA) affected the integrity of financial statements.
Quantitative Economics and Management Studies, Apr 29, 2022
Quantitative Economics and Management Studies (QEMS) is licensed under an Attribution-NonCommerci... more Quantitative Economics and Management Studies (QEMS) is licensed under an Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)
The purpose of this study to determine the effect of company size, company activity, and leverage... more The purpose of this study to determine the effect of company size, company activity, and leverage on the disclosure of sustainability reports in manufacturing companies listed on the Indonesia Stock Exchange (BEi). The research time period used is 4 years, namely the 2016-2019 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (BEi) for the period 2016-2019. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 8 company samples were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. With the panel data regression model used is the Fixed Effect model. The results showed that company size has a statistical t value (2.518480)>ttable value (2.04841) and a prob value 0.0200 <0.05, it can be concluded that the firm size variable has a positive effect on the disclosure of sustainability reports, corporate activities are known to have a statistical t value. (-0.073586)<t-table value (2.04841) and prob value 0.9420> 0.05, it can be concluded that the corporate activity variable has no effect on the Sustainability Report disclosure and leverage has at-statistic value of-0.425259, while the t-table with a level of 5%, df (nk) = 28 of 2.04841. Thus the value of the t-statistic Leverage (-0.425259)<t-table value (2.04841) and the prob value of 0.6750> 0.05, it can be concluded that the leverage variable has no effect on sustainability report disclosure
Tujuan dari penelitian ini untuk mengetahui pengaruh inflasi, nilai tukar rupiah dan BI rate terh... more Tujuan dari penelitian ini untuk mengetahui pengaruh inflasi, nilai tukar rupiah dan BI rate terhadap net asset value reksa dana saham syariah. Dalam penelitian ini data yang digunakan adalah data yang meliputi data persentase inflasi selama tahun 2017 hingga 2020. Sample penelitian ini menggunakan metode puposive sampling yaitu metode pengambilan sample dengan menggunakan kriteria tertentu, yaitu Net Asset Value Permodalan Nasional Madani (PNM) Amanah Syariah yang terdaftar di Bapepam-LK yang diambil 36 bulan terakhir periode januari 2017 – desember 2020. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa inflasi tidak berpengaruh terhadap net asset value, nilai tukar rupiah berpengaruh negatif terhadap net asset value, dan suku bunga tidak berpengaruh terhadap net asset value. Kata Kunci : Net Asset Value, Inflasi, Nilai Tukar Rupiah, Suku Bunga
Tujuan dari penelitian ini untuk mengetahui ukuran perusahaan,leverage dan komite audit berpengar... more Tujuan dari penelitian ini untuk mengetahui ukuran perusahaan,leverage dan komite audit berpengaruh terhadap audit delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI).Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2018-2021. Populasi penelitian meliputi perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2021.Teknik pengambilan sampel menggunakan teknik purposive sampling.Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel 12 perusahaan,Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia.Metode analisis data yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif,leverage dan komite audit tidak berpengaruh terhadap audit delay. Kata Kunci : audit delay, ukuran perusahaan, leverage, komite audit
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Every company that stands and exists in the business world is to get profit, another important th... more Every company that stands and exists in the business world is to get profit, another important thing is to survive in the business world. Many things and obstacles are often faced by a company to maintain its existence. Therefore the researchers conducted this research with the aim to determine the effect of liquidity, sales growth and company size on financial distress. The method used in this research is panel data Regression data management, with Eviews 12 as a data processing tool. The data collection technique itself uses purposive sampling and the data used is secondary data. The population of this study are consumer industry companies listed on the IDX in 2017-2022. The results of this study are that liquidity and company size have an insignificant positive effect and sales growth has an insignificant negative effect on financial distress.
OPTIMAL: Jurnal Ekonomi dan Manajemen, Nov 15, 2022
The purpose of this study to determine the effect of company size, company activity, and leverage... more The purpose of this study to determine the effect of company size, company activity, and leverage on the disclosure of sustainability reports in manufacturing companies listed on the Indonesia Stock Exchange (BEi). The research time period used is 4 years, namely the 2016-2019 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (BEi) for the period 2016-2019. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 8 company samples were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. With the panel data regression model used is the Fixed Effect model. The results showed that company size has a statistical t value (2.518480)>ttable value (2.04841) and a prob value 0.0200 <0.05, it can be concluded that the firm size variable has a positive effect on the disclosure of sustainability reports, corporate activities are known to have a statistical t value. (-0.073586)<t-table value (2.04841) and prob value 0.9420> 0.05, it can be concluded that the corporate activity variable has no effect on the Sustainability Report disclosure and leverage has at-statistic value of-0.425259, while the t-table with a level of 5%, df (nk) = 28 of 2.04841. Thus the value of the t-statistic Leverage (-0.425259)<t-table value (2.04841) and the prob value of 0.6750> 0.05, it can be concluded that the leverage variable has no effect on sustainability report disclosure
The purpose of this study was to determine the effect ofreturn on equity, return on assets, earni... more The purpose of this study was to determine the effect ofreturn on equity, return on assets, earnings per share and dividen per share on market value added tn various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2021 period. The population of this study includes all various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2021 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria. 9 companies were selected to be the research samples. The type of data used ts secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that the variables return on equity and return on assets had no effect on market value added, the variable earnings per share has a effect on market value added, and the variable dividen per share has a effect on market va...
Tujuan dari penelitian ini untuk mengetahui pengaruh profitabilitas, tingkat utang dan biaya oper... more Tujuan dari penelitian ini untuk mengetahui pengaruh profitabilitas, tingkat utang dan biaya operasional terhadap pajak penghasilan badan pada perusahaan manufaktur subsektor food and beverages yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 4 tahun yaitu periode 2015-2018. Populasi penelitian ini meliputi seluruh perusahaan manufaktur subsektor food and beverages yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 9 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis model regresi data panel. Hasil penelitian menunjukkan bahwa profitabilitas dan biaya operasional berpengaruh positif signifikan terhadap pajak penghasilan badan, sedangkan tingkat utang tidak berpengaruh terhadap pajak penghasilan badan dan profi...
This paper aims to determine the relationship between environmental performance, corporate image,... more This paper aims to determine the relationship between environmental performance, corporate image, corporate social performance on economic performance by including competitive advantage as a moderator, as well as to describe why and how it is important to carry out corporate care for the environment by companies. This study also aims to expand the topic of discussion by including more variables related to aspects that affect company performance. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 Period. The sampling technique used the purposive sampling technique. Based on predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data logistic regression analysis. This paper provides an empirical view of how environmental factors greatly affect the company's performance. This shows that the incr...
Jurnal Ilmiah Akuntansi dan Finansial Indonesia, 2019
Penelitian ini bertujuan untuk menganalisa pengaruh ukuran perusahaan terhadap manajemen laba den... more Penelitian ini bertujuan untuk menganalisa pengaruh ukuran perusahaan terhadap manajemen laba dengan struktur modal sebagai variabel moderasi di perusahaan subsektor tekstil dan garmen di Bursa Efek Indonesia tahun 2015-2018. Metode pengambilan sampel dengan purposive sampling. Terdapat 16 sampel perusahaan. Metode penelitian dengan uji statistik dimana juga menggunakan uji analisis regresi moderasi. Hasillnya adalah secara simultan dan parsial ukuran perusahaan dan struktur modal berpengaruh terhadap manajemen laba. Struktur modal juga dapat memperkuat pengaruh antara ukuran perusahaan dengan manajemen laba.
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
This study aims to determine the effect of institutional ownership, independent commissioners, au... more This study aims to determine the effect of institutional ownership, independent commissioners, audit committees, managerial ownership, and audit quality on the integrity of financial statements in service industry companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the 2015-2021 period. The population of this study includes all service industry companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria, 7 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange. The analytical method used is multiple linear repression analysis using SPSS version 25 software. The results of the study show that partially the variables of Institutional Ownership and Audit Quality have no effect on the Integrity of Financial Statements, Independent Commissioners, Audit Committees, and Manager...
Journal of Materials Science: Materials in Electronics, 2020
Owing to the excellent stability and mechanical strength, AuSn20 solder is of particular importan... more Owing to the excellent stability and mechanical strength, AuSn20 solder is of particular importance to the die attachment in aerospace power modules. An elevated requirement was put forward to improve the performance of solder joints for nextgeneration aerospace electronics. To this context, the microstructural evolution and mechanical performance of AuSn20 solder joints under independent γ-ray irradiation and thermal cycling were investigated in this work. The experimental results reveals that the shear forces of AuSn20 micro-joints were reduced by 17.5% and 25.3% after 1000 h of γ-ray irradiation and 200 thermal cycles, respectively, which are caused by the increase of interfacial IMC (intermetallic compound) layers and voids. Generally, the experimental data presented here are highly prospective because it provides new insights for the solder joint reliability in space environment, which could advance the research progress of aerospace devices without RHBD (radiation hardening by design) and ATCS (active thermal control system).
The purpose of this study is to determine the effect of the current ratio, return on assets and l... more The purpose of this study is to determine the effect of the current ratio, return on assets and leverage on financial distress partially and jointly in the Multi-Industry Sector companies listed on the Indonesia Stock Exchange (IDX). The research period used was 5 years, namely the period 2017-2020. The research population included all companies in various industrial sectors that were registered on the Indonesia Stock Exchange for the period 2017-2020. The sampling technique used was purposive sampling technique. Based on predetermined criteria obtained a sample of 17 companies. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The data analysis method used is panel data logistic regression analysis. The results of this study indicate that simultaneously the variables current ratio, return on assets and leverage affect financial distress. Arcially the variable current ratio and leverage have no effect on financial distress, while the variable return on assets has a significant negative effect on financial distress.
Every company that stands and exists in the business world is to get profit, another important th... more Every company that stands and exists in the business world is to get profit, another important thing is to survive in the business world. Many things and obstacles are often faced by a company to maintain its existence. Therefore the researchers conducted this research with the aim to determine the effect of liquidity, sales growth and company size on financial distress. The method used in this research is panel data Regression data management, with Eviews 12 as a data processing tool. The data collection technique itself uses purposive sampling and the data used is secondary data. The population of this study are consumer industry companies listed on the IDX in 2017-2022. The results of this study are that liquidity and company size have an insignificant positive effect and sales growth has an insignificant negative effect on financial distress.
The purpose of this study was to determine the effect of profitability, ownership structure, effe... more The purpose of this study was to determine the effect of profitability, ownership structure, effectiveness, and size of the audit committee company on timeliness of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). The research year period used is 4 years, namely the 2016-2021 period. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). The sampling technique used a population sampling technique based on the established criteria obtained 17 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis. The results of the study simultaneously show that the profitability, ownership structure, effectiveness, and firm size of the audit committee on timeliness. The results of the study partially show that profitability has a significant effect on timeliness, ownership structure, effectiveness, the size of the audit committee company has no significant effect on timeliness.
This study investigated size effect to earnings management. In this study, it is investigated whe... more This study investigated size effect to earnings management. In this study, it is investigated whether medium and large-sized firm more aggressive to use earnings management through reporting positive earnings to avoid losses and/or earnings decreases by examining the earnings (change) frequency distribution and probit analysis. Documented is empirical evidence that small-, medium-and large-sized firms tend to report positive earnings to avoid earnings losses. However, this study observed that firm size plays differing roles in earnings management. This study found that medium-and large-sized firms do not engage more earnings management aggressively than small firms for both avoiding reporting earnings losses and earnings decreases.
The purpose of this study was to determine the effect ofreturn on equity, return on assets, earni... more The purpose of this study was to determine the effect ofreturn on equity, return on assets, earnings per share and dividen per share on market value added tn various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2021 period. The population of this study includes all various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2021 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria. 9 companies were selected to be the research samples. The type of data used ts secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that the variables return on equity and return on assets had no effect on market value added, the variable earnings per share has a effect on market value added, and the variable dividen per share has a effect on market value added.
The aim of this study to examine the influence of firm size, financial leverage, return on asset,... more The aim of this study to examine the influence of firm size, financial leverage, return on asset, auditors quality and net profit margin toward income smoothing practice on mining firms are listed at Indonesia Stock Exchange. Eckel index (1981) was used to determine firms who did income smoothing and didn't do income smoothing. The sample consist of mining firms that listed on period 2011-2016, which have selected as much 5 firms by purposive sampling. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. Method of data analysis used logistic regression analysis of panel data. The result of this study showed that return on asset has a negative influence to income smoothing, net profit margin has a positive influence to income smoothing. While the firm size, financial leverage and auditors quality variables did not have influence to income smoothing.
The aim of this study to determine the effect of Managerial Ownership, Audit Committee, Leverage ... more The aim of this study to determine the effect of Managerial Ownership, Audit Committee, Leverage (DER) and Profitability (ROA) on the Integrity of Financial Statements. This research belongs to associative research (relationship). The population in this study are all property and real estate sub-sectorcompanies listed on the Indonesia Stock Exchange in the period 2013-2017. Sample selection uses a purposive sampling method. Based on predetermined criteria obtained a sample of 9 companies with a population of 48 companies. The data analysis method used is panel data regression analysis. The results showed that managerial ownership, audit committee and leverage (DER) did not affect the integrity of financial statements, while profitability (ROA) affected the integrity of financial statements.
Quantitative Economics and Management Studies, Apr 29, 2022
Quantitative Economics and Management Studies (QEMS) is licensed under an Attribution-NonCommerci... more Quantitative Economics and Management Studies (QEMS) is licensed under an Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)
The purpose of this study to determine the effect of company size, company activity, and leverage... more The purpose of this study to determine the effect of company size, company activity, and leverage on the disclosure of sustainability reports in manufacturing companies listed on the Indonesia Stock Exchange (BEi). The research time period used is 4 years, namely the 2016-2019 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (BEi) for the period 2016-2019. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 8 company samples were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. With the panel data regression model used is the Fixed Effect model. The results showed that company size has a statistical t value (2.518480)>ttable value (2.04841) and a prob value 0.0200 <0.05, it can be concluded that the firm size variable has a positive effect on the disclosure of sustainability reports, corporate activities are known to have a statistical t value. (-0.073586)<t-table value (2.04841) and prob value 0.9420> 0.05, it can be concluded that the corporate activity variable has no effect on the Sustainability Report disclosure and leverage has at-statistic value of-0.425259, while the t-table with a level of 5%, df (nk) = 28 of 2.04841. Thus the value of the t-statistic Leverage (-0.425259)<t-table value (2.04841) and the prob value of 0.6750> 0.05, it can be concluded that the leverage variable has no effect on sustainability report disclosure
Tujuan dari penelitian ini untuk mengetahui pengaruh inflasi, nilai tukar rupiah dan BI rate terh... more Tujuan dari penelitian ini untuk mengetahui pengaruh inflasi, nilai tukar rupiah dan BI rate terhadap net asset value reksa dana saham syariah. Dalam penelitian ini data yang digunakan adalah data yang meliputi data persentase inflasi selama tahun 2017 hingga 2020. Sample penelitian ini menggunakan metode puposive sampling yaitu metode pengambilan sample dengan menggunakan kriteria tertentu, yaitu Net Asset Value Permodalan Nasional Madani (PNM) Amanah Syariah yang terdaftar di Bapepam-LK yang diambil 36 bulan terakhir periode januari 2017 – desember 2020. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa inflasi tidak berpengaruh terhadap net asset value, nilai tukar rupiah berpengaruh negatif terhadap net asset value, dan suku bunga tidak berpengaruh terhadap net asset value. Kata Kunci : Net Asset Value, Inflasi, Nilai Tukar Rupiah, Suku Bunga
Tujuan dari penelitian ini untuk mengetahui ukuran perusahaan,leverage dan komite audit berpengar... more Tujuan dari penelitian ini untuk mengetahui ukuran perusahaan,leverage dan komite audit berpengaruh terhadap audit delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI).Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2018-2021. Populasi penelitian meliputi perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2021.Teknik pengambilan sampel menggunakan teknik purposive sampling.Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel 12 perusahaan,Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia.Metode analisis data yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif,leverage dan komite audit tidak berpengaruh terhadap audit delay. Kata Kunci : audit delay, ukuran perusahaan, leverage, komite audit
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Every company that stands and exists in the business world is to get profit, another important th... more Every company that stands and exists in the business world is to get profit, another important thing is to survive in the business world. Many things and obstacles are often faced by a company to maintain its existence. Therefore the researchers conducted this research with the aim to determine the effect of liquidity, sales growth and company size on financial distress. The method used in this research is panel data Regression data management, with Eviews 12 as a data processing tool. The data collection technique itself uses purposive sampling and the data used is secondary data. The population of this study are consumer industry companies listed on the IDX in 2017-2022. The results of this study are that liquidity and company size have an insignificant positive effect and sales growth has an insignificant negative effect on financial distress.
OPTIMAL: Jurnal Ekonomi dan Manajemen, Nov 15, 2022
The purpose of this study to determine the effect of company size, company activity, and leverage... more The purpose of this study to determine the effect of company size, company activity, and leverage on the disclosure of sustainability reports in manufacturing companies listed on the Indonesia Stock Exchange (BEi). The research time period used is 4 years, namely the 2016-2019 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (BEi) for the period 2016-2019. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 8 company samples were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. With the panel data regression model used is the Fixed Effect model. The results showed that company size has a statistical t value (2.518480)>ttable value (2.04841) and a prob value 0.0200 <0.05, it can be concluded that the firm size variable has a positive effect on the disclosure of sustainability reports, corporate activities are known to have a statistical t value. (-0.073586)<t-table value (2.04841) and prob value 0.9420> 0.05, it can be concluded that the corporate activity variable has no effect on the Sustainability Report disclosure and leverage has at-statistic value of-0.425259, while the t-table with a level of 5%, df (nk) = 28 of 2.04841. Thus the value of the t-statistic Leverage (-0.425259)<t-table value (2.04841) and the prob value of 0.6750> 0.05, it can be concluded that the leverage variable has no effect on sustainability report disclosure
The purpose of this study was to determine the effect ofreturn on equity, return on assets, earni... more The purpose of this study was to determine the effect ofreturn on equity, return on assets, earnings per share and dividen per share on market value added tn various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2021 period. The population of this study includes all various industrial sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2021 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria. 9 companies were selected to be the research samples. The type of data used ts secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that the variables return on equity and return on assets had no effect on market value added, the variable earnings per share has a effect on market value added, and the variable dividen per share has a effect on market va...
Tujuan dari penelitian ini untuk mengetahui pengaruh profitabilitas, tingkat utang dan biaya oper... more Tujuan dari penelitian ini untuk mengetahui pengaruh profitabilitas, tingkat utang dan biaya operasional terhadap pajak penghasilan badan pada perusahaan manufaktur subsektor food and beverages yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 4 tahun yaitu periode 2015-2018. Populasi penelitian ini meliputi seluruh perusahaan manufaktur subsektor food and beverages yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 9 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis model regresi data panel. Hasil penelitian menunjukkan bahwa profitabilitas dan biaya operasional berpengaruh positif signifikan terhadap pajak penghasilan badan, sedangkan tingkat utang tidak berpengaruh terhadap pajak penghasilan badan dan profi...
This paper aims to determine the relationship between environmental performance, corporate image,... more This paper aims to determine the relationship between environmental performance, corporate image, corporate social performance on economic performance by including competitive advantage as a moderator, as well as to describe why and how it is important to carry out corporate care for the environment by companies. This study also aims to expand the topic of discussion by including more variables related to aspects that affect company performance. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 Period. The sampling technique used the purposive sampling technique. Based on predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data logistic regression analysis. This paper provides an empirical view of how environmental factors greatly affect the company's performance. This shows that the incr...
Jurnal Ilmiah Akuntansi dan Finansial Indonesia, 2019
Penelitian ini bertujuan untuk menganalisa pengaruh ukuran perusahaan terhadap manajemen laba den... more Penelitian ini bertujuan untuk menganalisa pengaruh ukuran perusahaan terhadap manajemen laba dengan struktur modal sebagai variabel moderasi di perusahaan subsektor tekstil dan garmen di Bursa Efek Indonesia tahun 2015-2018. Metode pengambilan sampel dengan purposive sampling. Terdapat 16 sampel perusahaan. Metode penelitian dengan uji statistik dimana juga menggunakan uji analisis regresi moderasi. Hasillnya adalah secara simultan dan parsial ukuran perusahaan dan struktur modal berpengaruh terhadap manajemen laba. Struktur modal juga dapat memperkuat pengaruh antara ukuran perusahaan dengan manajemen laba.
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
This study aims to determine the effect of institutional ownership, independent commissioners, au... more This study aims to determine the effect of institutional ownership, independent commissioners, audit committees, managerial ownership, and audit quality on the integrity of financial statements in service industry companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the 2015-2021 period. The population of this study includes all service industry companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria, 7 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange. The analytical method used is multiple linear repression analysis using SPSS version 25 software. The results of the study show that partially the variables of Institutional Ownership and Audit Quality have no effect on the Integrity of Financial Statements, Independent Commissioners, Audit Committees, and Manager...
Journal of Materials Science: Materials in Electronics, 2020
Owing to the excellent stability and mechanical strength, AuSn20 solder is of particular importan... more Owing to the excellent stability and mechanical strength, AuSn20 solder is of particular importance to the die attachment in aerospace power modules. An elevated requirement was put forward to improve the performance of solder joints for nextgeneration aerospace electronics. To this context, the microstructural evolution and mechanical performance of AuSn20 solder joints under independent γ-ray irradiation and thermal cycling were investigated in this work. The experimental results reveals that the shear forces of AuSn20 micro-joints were reduced by 17.5% and 25.3% after 1000 h of γ-ray irradiation and 200 thermal cycles, respectively, which are caused by the increase of interfacial IMC (intermetallic compound) layers and voids. Generally, the experimental data presented here are highly prospective because it provides new insights for the solder joint reliability in space environment, which could advance the research progress of aerospace devices without RHBD (radiation hardening by design) and ATCS (active thermal control system).
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