Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh financial distress, leverage, likuiditas, risiko litigasi, kepemilikan institusional, dan kepemilikan asing, konservatisme akuntansi pada perusahaan sektor BUMN yang terdaftar pada bursa efek indonesia periode 2014-2019. Populasi dalam penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI), adapun teknik pengambilan sampel yang digunakan adalah purposive […]
The Effect of Corporate Social Responsibility on Firm Value with Financial Performance as an Intervening Variable in LQ 45 Companies Index
This study aims to determine the effect of corporate social responsibility on firm value with financial performance as an intervening variable in LQ 45 companies index listed on the Indonesia Stock Exchange during the 2016-2019 period. The type of this research was quantitative. The type of data used was secondary data obtained from www.idx.co.id. Whereas, […]
DETERMINANPERGANTIAN AUDITOR PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIATAHUN 2014-2018
This study aimed to determine the effect of Institutional Ownership, Leverage, Financial Distress, Profitability, Company Size, KAP Size, andBoard of Commissioners SizeonAuditor Switching.The research population is food and beverage sub-sector manufacturing as many as 13 companies.Data analysis and processing techniques used are regretion logistic analysis, the test results show that the variable Institutional Ownership, Leverage, […]
PENGARUH PERPUTARAN KAS DAN PERPUTARAN TOTAL ASSET TURNOVER TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI DI BURSA EFEK INDONESIA (BEI)
Informasi mengenai kas dan total aset suatu perusahaan dapat bermanfaat untuk mengetahui sejauh mana kemampuan perusahaan dalam menghasilkan laba dan kemudahan dalam mengelola kegiatan operasional secara efektif dan efisien merupakan cara untuk mengukur tingkat laba pada laporan keuangannya. Penelitian ini bertujuan untuk menganalisis pengaruh perputaran kas dan perputaran total aset terhadap profitabilitas yang menggunakan pengembalian […]
Strategi Filantropi Islam dan Kewirausahaan Sosial dalam Meningkatkan Literasi dan Kemandirian Finansial Mahasiswa di Universitas Muhammadiyah Prof.DR. HAMKA
The process of providing education by Indonesia and financing education so far has not had a significant impact on students’ financial independence and there are still some who cannot continue their studies because of the cost factor. The government uses all means, one of which is making laws to encourage companies to allocate Corporate Social […]
Pengaruh Profitabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Struktur Modal
This research uses secondary data, namely the financial position report, and the financial ratios report obtained from the respective companies ‘ websites which are sampled in this study. The X variables examined in this study were the profitability, liquidity, and size of the company while the Y variable in this study was the capital structure. […]
Pengaruh Opini Audit, Profitabilitas dan KompleksitasOperasi Perusahaan Terhadap AuditReport Lagpada PerusahaanPertambangan Periode 2014–2018
This study aims to determine how the influence of institutional ownership, independent commissioners,and leverage on risk management disclosures in property and real estate companies listed on the Indo-nesia Stock Exchange (IDX). In this study the explanatory method is used The sample selection methoduses purposive sampling and obtained a sample of 7 companies. The data collection […]
Determinan Kesehatan Bank Terhadap Kesejahteraan Mudharib dan Kinerja Zakat
Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh antaratingkat kesehatan bank terhadap kesejahteraan mudharib dan kinerja zakat pada Perbankan Syariah di Indonesia.Obyek dalam penelitianini adalah Bank Umum Syariah di Indonesia yang telah terdaftar di Bank Indonesia/OJK periode 2012 – 2018.Metode penelitian yang digunakan dalam penelitian ini adalah metode eksplanasi dengan teknik analisis data menggunakan analisis […]
PENGARUH KOMITE AUDIT, KOMISARIS INDEPENDEN, LEVERAGE, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA BANK UMUM SYARIAH
This study aims to determine the effect of the audit committee, independent commissioners, leverage, and audit quality on the integrity of financial statements in Islamic commercial banks. The method used in this study is the explanatory method, which is to find out or explain the effect of one variable on another variable. The variables studied […]
BOOK TAX DIFFERENCES, DEBT LEVELS, AND LIQUIDITY INFLUENCE EARNINGS PERSISTENCE OF COMPANIES
This study aims to analyze and find out whether book-tax differences, debt levels, and liquidity have a significant influence on earning persistence between 2013 and 2017. The population in this study was 16 companies. The research sample involved six companies, which was determined by purposive sampling method. The present study was quantitative, meaning SPSS 25, […]
