Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA)

Audit Delay Pada Sektor Food And Beverage Di Bursa Efek Indonesia Periode 2020-2022

Ni Nyoman Mita Aryani — 2024-07-26

The timeliness of the issuance of audited financial statements is very important, especially for public listed companies that use the capital market as a source of funding. Audit delay is the time required to complete the audit process of a business entity, from the appointment of auditors to the issuance of audit reports. Audit delay is measured from the closing date of the financial statements to the reporting date of the audited financial statements. Late inspection beyond the deadline set by Bapepam-LK will result in a delay in the issuance of financial statements. Delays in publishing financial statements may indicate problems with the issuer's financial statements, which may take longer to complete the audit. This study aims to obtain empirical evidence on the effect of company size, profitability, solvency, auditor quality and audit tenure on audit delay in the Food and Beverage Sector on the Indonesia Stock Exchange for the 2020-2022 period. The population in the study is food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample in this study was as many as 31 companies. Sample determination in this study used purposive sampling method and tested using logistic regression analysis technique. Results of this study prove that company size has a positive effect on audit delay, while profitability, auditor quality, audit tenure have a negative effect on audit delay, and solvency has no influence on audit delay.

Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage Dan Pertumbuhan Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022

Ni Kadek Elis Pitriani — 2024-07-26

Disclosure of corporate social responsibility (CSR) is a communication process regarding the social and environmental impacts of the economic activities of an organization or company on special interested groups and on society as a whole. This study aims to examine the effect of firm size, company age, profitability, leverage and company growth on corporate social responsibility disclosure. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2020-2022 as many as 47 companies. The sample used is as many as 41 companies based on purposive sampling method, namely the sampling technique with certain criteria, so the total of companies for the 3 periods was 123 sample. The data used in this study is secondary data. The analytical technique used multiple linear regression analysis test. The results show that firm size, leverage and company growth has a positive effect on corporate social responsibility disclosure, while company age and profitability have no effect on corporate social responsibility disclosure.

Pengaruh Profitabilitas, Leverage, Likuiditas, Kesempatan Investasi Dan Ukuran Perusahaan Terhadap Kebijakan Dividen

I Putu Agus Wahyu Kusuma Yudha — 2024-07-26

This study aims to test and obtain empirical evidence of the Effect of Profitability, Leverage, Liquidity, Investment Opportunities and Firm Size on Dividend Policy in manufacturing companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange from 2020 to 2022. The population in this study is manufacturing companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange from 2020 to 2022 with a total of 139 companies. The sample in this study amounted to 42 companies determined based on purposive sampling techniques. The analysis technique used is multiple linear regression analysis. The results showed that profitability had a positive effect on dividend policy while leverage and investment opportunity had a negative effect on dividend policy, but liquidity and firm size did not affect dividend policy.

Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada LPD Di Kota Denpasar

Yonasia Osinta Wanggur — 2024-07-26

Accounting Information System (AIS) is a system used to collect, record, store and process data to produce information for decision making. This system includes people, software data procedures and instructions, information technology infrastructure and internal controls for security. An accounting information system can be said to be effective if the system is able to produce acceptable information and provide information in a timely, accurate and reliable manner. This research aims to analyze the factors that influence the performance of accounting information systems at LPDs in Denpasar CityThe population in this study was all LPD employees in Denpasar City, totaling 549 employees and the total sample used was 105 respondents. This research method is a quantitative research method with primary data obtained from questionnaire data which is measured using a Likert scale. The data analysis technique used is multiple linear regression analysis technique. The results of this research indicate that Information System User Participation, Organization Size, Personal System Technical Ability, Top Management Support have a positive effect on the performance of accounting information systems. On the other hand, formalization of system development has no effect on the performance of the accounting information system. These results show that in each LPD in Denpasar City, they agree that Information System User Participation, Organizational Size, Personal System Technical Capabilities, and Top Management Support can improve Information System Performance in the institution.

Pengaruh Opini Audit Tahun Sebelumnya, Audit Tenure, Kondisi Keuangan Perusahaam, Debt Default, Dan Ukuran Perusahaan Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2020-2022

Stefany Trianastasia — 2024-07-26

Going concern audit opinion is opinion that issued by an auditor to evaluate if there’s doubt about company’s ability to maintain its business continuity. Going concern audit opinion is important as an early warning for interested parties such as investors and shareholders regarding the future viability of a company and evaluates management’s responsibility in managing its business. The aims of this research are to examine and obtain empirical evidence of the influence of previous year’s audit opinion, audit tenure, company financial condition, debt default, and company size on the acceptance of going concern audit opinion in manufacturing companies listed on Indonesian Exchange Stock period 2020-2022. The population in this research is all manufacturing companies listed in Indonesian Stock Exchange period 2020-2022 as many as 210 companies. Sampling technique used is purposive sampling with total sample as many as 168 companies consist of 504 annual reports. Analysis technique used in this research is logistic regression. The results of this research shows that previous year’s audit opinion have positive effect on the acceptance going concern audit opinion. Then audit tenure, company financial condition, and debt default have no effect on the acceptance going concern audit opinion. Meanwhile, company size have negative effect on the acceptance going concern audit opinion.

Pengaruh Price Eraning Ratio, Current Ratio, Total Asset Turnover, Net Profit Margin, Dan Debt Equity Ratio Terhadap Return Saham Perusahaan IDX 80 Di Bursa Efek Indonesia Periode 2020-2022

I Gede Putu Sumandhita Edi Saputra — 2024-07-26

Stock return is the level of profit that a company provides to shareholders for their investment in the company. Stock returns are income that investors are entitled to obtain by investing their funds. Stock return is the level of profit or income obtained from investing in stock securities. Return allows investors to compare the actual or expected profits provided by various investments at the desired level of return. A rational investor will pay close attention to stock returns because stock returns are an indicator of the success of an investment. This research is quantitative research that uses data collection methods in the form of observation and case studies. The population of this research is IDX 80 companies listed on the Indonesia Stock Exchange in 2020-2022. The research sample was selected using purposive sampling. The sample in this research consisted of 40 IDX 80 companies, so the total observations were 120 company units. This research uses multiple linear regression analysis techniques.The results of this research are that the price earning ratio and net profit margin variables have a positive effect on stock returns, the debt to equity ratio has a negative effect on stock returns, while the current ratio and total asset turnover have no effect on stock returns. Suggestions for further research are to use other indexes or company sectors with longer observation periods so that the results obtained will be more indicative of actual conditions over the long term.

Pengaruh Good Corporate Governance, Ukuran Perusahaan, Likuiditas, Dan Growth Terhadap Kinerja Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022

Ni Komang Tri Lestari — 2024-07-26

Company performance is a description of the achievement of implementing an activity or program or policy in realizing the goals, objectives, mission and vision of the organization. Company performance can be evaluated from all ongoing company activities from one period to the next. For this reason, the ability to carry out obligations is needed in order to maintain the continuity of the company's operational activities. This research aims to find out whether managerial ownership, board of directors, audit committee, company size, liquidity and growth influence the performance of manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample in this research was 43 companies determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear analysis.The results of this research show that managerial ownership, company size, liquidity have a positive effect on company performance, while the board of directors, audit committee, and growth have no effect on company performance.

Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa Di Kota Denpasar

Ni Made Ayu Putri Wahyuni — 2024-07-26

This study aims to determine the effect of user training programs, top management support, user involvement in the development of accounting information systems, personal technical skills, and the existence of a steering board at the Village Credit Institution in Denpasar City. The sample in this study were 105 employees who use an accounting information system by using the sampling technique used in this study is purposive sampling. The analytical tool used in this research is multiple linear regression analysis. Based on the test results, it can be concluded that top management support, personal technical ability and the presence of a steering board have a positive effect on the performance of the accounting information system at the Village Credit Institution in Denpasar City. Meanwhile, user training programs and user involvement have no effect on the performance of the accounting information system at the Village Credit Institution in Denpasar City.

Pengaruh Pertumbuhan Perusahaan, Profitabilitas, Keputusan Investasi, Keputusan Pendanaan, Dan Likuiditas Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022

Ni Putu Anggita Priastuti — 2024-07-26

firm value is the company's performance as reflected by the share price which is formed by the demand and supply of the capital market which reflects the public's assessment of the company's performance. This research aims to test and obtain empirical evidence of the influence of company growth, profitability, investment decisions, funding decisions, and liquidity on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period.The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The research sample was selected using purposive sampling. The sample in this research was 146 manufacturing companies, so the total sample was 438. This research used multiple linear regression analysis techniques. The results of this research are that profitability, investment decisions and funding decisions have a positive effect on firm value, while company growth and liquidity have no effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. It is recommended that further research add other independent variables such as managerial ownership, institutional ownership, corporate social responsibility (CSR), and dividend policy, and the number of years of observation should be extended, and can use other company sectors.

Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan Dan Kepemilikan Manajerial Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021

Dewa Ayu Risma Jenitia — 2024-07-26

The present research endeavors to uncover the influence of financial ratios and determinants of good corporate governance on financial distress within the manufacturing sector. A purposive sampling method was employed, resulting in a total of 66 manufacturing companies listed on the IDX from 2019 to 2021. The analysis involved examining 198 financial reports using logistic regression. The findings validate that higher profitability levels achieved by a company correspond to a reduced likelihood of encountering financial difficulties in the future. Additionally, a more favorable liquidity position indicates a company's enhanced ability to meet short-term obligations, although it does not serve as a reliable predictor of the company's capacity to navigate financial challenges. The study affirms that a company's effectiveness in managing short- or long-term obligations does not predict financial distress challenges. Furthermore, the research underscores the protective role of size in ensuring financial stability. Lastly, the study confirms the absence of a significant relationship between share ownership by managerial parties and financial difficulty conditions. The assets held by managers were found to have no discernible impact on the likelihood of financial distress.

Pengaruh Profitabilitas, Likuiditas, Solvabilitas, Ukuran Perusahaan Dan Audit Opini Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Eusabia Da Costa Padh — 2024-07-26

This research aims to determine the effect of profitability, liquidity, solvency, company size and audit opinion on audit report lag. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) which provide financial information for the 2019-2021 period. The population in this research is all manufacturing companies listed on the Indonesia Stock Exchange from the 2019-2021 period. The sample for this research was 52 companies which were then analyzed using SPSS 26.0. The results of this research show that (1) Profitability statistically has a negative and significant effect on audit report lag, (2) Liquidity has a statistically negative and significant effect on audit report lag, (3) Liquidity has a statistically negative and significant effect on audit report lag. (4) Company size statistically has a negative and significant effect on audit report lag, (5) Audit opinion does not statistically have a significant effect on audit report lag

Pengaruh Financial Distress, Audit Tenure, Komisaris Independen, Komite Audit Dan Kualitas Audit Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)

Ni Kadek Sukerni — 2024-07-26

Integrity of financial statements is financial statements that are presented honestly and in accordance with facts without any hidden information. Integrity of financial statements is one of the ethical standards as a moral principle that is impartial and honest in providing sources of information (financial reports) that must be published correctly as management's responsibility for managing the owner's resources. This study aims to determine the Effect of Financial Distress, Audit Tenure, Independent Commissioner, Audit Committee and Audit Quality on Financial Statement Integrity (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2020). The population in this study are Manufacturing Companies listed on the Indonesia Stock Exchange in 2018-2020, totaling 186 companies. The sample selection in this study was conducted by purposive sampling method. Based on the criteria used to determine the sample, 130 companies were obtained as the sample which was multiplied by three years of observation so that the number of observations was 390. This study used a data collection method in the form of a documentation method. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the financial distress of the independent commissioner and the audit committee has no effect on the integrity of the financial statements. Audit tenure has a negative effect on the integrity of financial statements. Audit quality has a positive effect on the integrity of financial statements. Future research is expected to be able to develop this research by using other variables which in theory have an influence on the integrity of financial statements.

Pengaruh Karakteristik Dewan Direksi Terhadap Kinerja Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022

Ni Made Yuliatini — 2024-07-26

Financial performance is defined as a description of the financial condition of a company in a period. To be able to maintain financial performance, it is necessary to have a company board that is able to manage the company and carry out its duties well, one of these boards is the board of directors. The board of directors has various characteristics, these characteristics can help to manage the company and improve the company's financial performance. This research aims to determine the influence of the characteristics of the board of directors on the financial performance of banking companies listed on the Indonesia Stock Exchange. The population in this research is banking companies listed on the Indonesia Stock Exchange consecutively during 2020-2022, totaling 44 companies. Sampling was carried out using a purposive sampling method and a sample size of 30 companies was obtained. The data analysis technique used is multiple linear regression analysis technique. The results of the research show that the variables size of the board of directors and tenure of the board of directors have a positive effect on financial performance in banking companies listed on the Indonesia Stock Exchange in 2020-2022, while gender of the board of directors, age of the board of directors and education of the board of directors have no effect on financial performance in banking companies listed on the Indonesian Stock Exchange 2020-2022.

Pengaruh Independensi, Pengalaman Kerja Audit, Kompetensi, Etika Audit Dan Profesionalisme Terhadap Kualitas Audit

Ni Kadek Eka Candra Uning Lestari — 2024-07-26

This study aims to determine the effect of independence, audit work experience, competence, audit ethics, and professionalism on audit quality in the Bali Province Audit Accounting Firm. The research design used is a type of quantitative research. Data sources used by researchers include primary data sources through questionnaires given to respondents or research samples and secondary data sources through interviews, readings, archives, reference books, journals, and the internet or websites, as well as other literary works. The population of this study were all auditors at the Bali Provincial Accounting Office with a sample of 58 respondents. The data analysis technique used in this study was the classical assumption test including the normality test, multicollinearity test, and heteroscedasticity test, as well as hypothesis testing including multiple regression analysis, t test, F test, and the coefficient of determination test. The results of the study show that independence has a significant positive effect on audit quality, audit work experience has no significant effect, competence has a significant positive effect on audit quality, audit ethics has a significant positive effect on audit quality, and professionalism has a significant positive effect on audit quality. the coefficient of determination (R2) = 0.405 so that the D value is 40,5%. This means that 40,5% of audit quality at auditing accounting firms in Bali Province is influenced by the variables Independence, Audit Work Experience, Competence, Audit Ethics and Professionalism

Pengaruh Good Corporate Governance, Leverage, Ukuran Perusahaan dan Kualitas Audit Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022

Putu Indah Junichi Utari — 2024-07-26

This research aims to examine the effect of manajerial ownership, foreign ownership ,leve age,company size, audit quality on company performance in sector manufactue listed on The Indonesia Stock Exchange from 2020 to 2022. The population of the research is manufacture- companies that listed on The Indonesia Stock Exchange from 2020 to 2022. Total sample of this research were 45 company determined by purposive sampling method. The technique of analysis used mutiple linear regression analysis. The results of the research found manajerial ownership, foreign ownership and leverage have a positive company performance. While com- pany size and audit quality hasno effect on company performance.

Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pada LPD Di Kecamatan Ubud

Komang Diah Purnawati — 2024-07-26

The quality of financial reporting includes information that is detailed and open, easy to understand and compiled so that it does not make it difficult to use. Financial reporting is one component of the financial results notification stage. Complete financial information records generally contain balance sheets, profits, losses, and other components that are able to explain other financial reporting components. The quality of a report is assessed if the information obtained is able to help in making decisions and can be understood by its users. The aim of the research was to determine the influence of the level of accounting understanding, leadership ethics, professionalism, application of accounting information systems, and internal control on the quality of financial reports at Village Credit Institutions in Ubud District. In the research conducted, the population used was all LPD employees in Ubud District, namely 378 employees from 32 LPDs in Ubud District. This research sample used a purposive sampling method, totaling 110 respondents. The data analysis technique used is multiple linear regression analysis technique where classical assumptions are first tested.The resulting research shows that the variables of professionalism, implementation of accounting information systems and internal control have a positive effect on the quality of financial reporting at Village Credit Institutions in Ubud District. Meanwhile, the variables of the level of understanding of accounting and leadership ethics have no effect on the quality of financial reporting at Village Credit Institutions in Ubud District

Analisis Faktor – Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa (LPD) Di Kecamatan Abiansemal

Ni Made Mira Dewi Cahyani — 2024-07-26

The performance of the Accounting Information System is the job satisfaction obtained by system users in operating the system, the benefits felt by users in relation to the system used and the frequency of user levels in using the system. The purpose of this study is to determine the effect of user involvement in system development, personal technical capabilities, education and training programs, organizational size, and formalization of system development on information system performance The population of this study is all employees in the Village Credit Institution in Abiansemal District which amounted to 282 people. The sample in this study amounted to 93 people who were determined based on the purposive sampling method. The analysis technique used in this study is multiple linear regression analysis. The results of this study show that the variables of education and training programs and the formalization of system development have a positive effect on the performance of accounting information systems. Meanwhile, the variables of user involvement in system development, personal technical capabilities, and organizational size did not affect the performance of the LPD accounting information system in Abiansemal District.

Pengaruh Kepemilikan Manajerial, Leverage, Likuiditas, Kualitas Laba Dan Kepemilikan Institusional Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2020 - 2022

Putu Dian Ambara Wati — 2024-07-26

Company value is a value that shows a reflection of the company's equity and book value, both in the form of the market value of equity, the book value of total debt and the book value of total equity. This study aims to examine the effect of managerial ownership, leverage, liquidity, profit quality and institutional ownership on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2020 – 2022. The sample in this study is 55 industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. Sample repulsion using purposive sampling. The analysis technique used is multiple linear regression analysis. The results of the analysis show that managerial ownership, leverage, profit quality and institutional ownership have a positive effect on company value, while liquidity does not affect company value.

Pengaruh Usia, Pengalaman Kerja, Pelatihan, Pengawasan, Dan Kompleksitas Tugas Terhadap Efektivitas Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa (LPD) Kota Denpasar

Ni Putu Novia Dewi Praba Suari — 2024-07-26

The effectiveness of an accounting information system is an illustration of measuring organizational goals through various assets that are coordinated to combine, process and archive electronic information, to realize it as valuable data and create effective financial reports. An effective accounting information system can further develop every process of creating financial data and further improve services to the public. This research aims to test and obtain empirical evidence of the influence of age, work experience, training, supervision, and task complexity on the effectiveness of the accounting information system in LPD Denpasar city. The research population was all LPD Denpasar City employees, totaling 539 people. The sample in this study amounted to 231 respondents with a purposive sampling method using the criteria of all Denpasar City LPD employees and LPD employees who do not use the Accounting Information System. The data analysis technique used in this research is multiple linear regression analysis. The results of this research show that age and work experience have no effect on the effectiveness of the accounting information system, while training, supervision and task complexity have a positive effect on the effectiveness of the accounting information system. Further research can develop this research by adding other variables that can influence the effectiveness of the accounting information system.