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Pengaruh Debt to Equity Ratio, Total Asset Turnover, Inflasi dan BI Rate terhadap Return Saham
Terbit :  2018-04-01
Description : The purpose of this study was to analyze the influence of the Debt to Equity Ratio, the Total Asset Turnover, the Inflation and the BI Rate to the Stock Returns. This research was conducted using secondary data. The population in this study was the Food and Beverage industries listed on the Indonesian Stock Exchange period 2011-2015, with the total of 14 companies. The sample in this study was taken by purposive sampling method, with the total of 9 companies. This study used multiple linear regression analysis to measure the influence of independent variables on the dependent variable. The res...

Terbit :  2017-08-01
Description : This study aims to analyze the influence of skills), personal attributes, knowledge, and experience auditors affect the quality of audit reports. The number of final samples obtained that can be included in the test is 158 questionnaires. Scope of the object of research conducted on the auditors who are in several Public Accounting Firm (KAP) in Jakarta. The results showed that the skill of the auditor has a positive effect on the quality of the audit report. The personal auditor attribute positively affects the quality of the audit report. The auditor\'s knowledge has a positive effect on the...

PENGARUH TIME BUDGET PRESSURE, TENUR AUDIT, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (Studi Kasus pada Kantor Akutan Publik di Tangerang, Tangerang Selatan, dan Jakarta Barat)
Terbit :  2017-12-01
Description : The problem of audit quality of auditor in Indonesia public accountant firm is there are some cases about auditor complicity to error and fraud in company financial report and cases about freezing of public accountant firm because offence against auditing standard in Indonesia i.e. SPAP in conducting an audit. The purpose of this study is to examine whether time budget pressure, audit tenure, audit rotation affect the audit quality. The population in this study consist of auditor in Tangerang, South Tangerang and West Jakarta public accountant firm. Sampling method used is simple random sampli...

Risiko Pembiayaan Murabahah, Mudharabah dan Musyarakah BUS Terhadap Profitabilitas (ROA) Periode 2011-2015
Terbit :  2017-04-01
Description : The purpose of this research is to examine the effect of financing murabaha, mudaraba and musharaka risk on profitability. This research used the sample of sharia banks in Indonesia during 2011-2015 period and used multiple linear regression analysis method. The number of sharia banks that were became in this research were 6 sharia banks. The result of this research indicates that only financing murabaha risk influences on profitability parially, while the risks of financing mudharaba and musharaka no influences on profitability partially. The risks of financing murabaha, mudharaba and mushara...

Pengaruh Pajak, Kepemilikan Asing, Bonus Plan dan Debt Covenant Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015)
Terbit :  2016-12-01
Description : Transfer pricing phenomenon could be happened based on management motivation in order to tax avoidance or another opportunistic behavior, especially to do wealth transfer among related parties. Ownership stucture can affect management to transfer wealth the themselves or to majority stakeholder. Bonus plan and debt covenant also used by the company to get high profit. This study aimed to examine the effect of tax, ownership of foreign, bonus plan and debt covenant on the company’s decision to perform transfer pricing of all manufacturing company listed in Indonesia Stock Exchange. Sample selec...