Pub Date : 2022-07-19DOI: 10.30595/ratio.v3i2.14773
Muhammad Rizqi Alriansyah Manurung, Julianty Wijaya
This study aims to determine the effect of family ownership, institutional ownership, managerial ownership, blockholder ownership, and the board of directors on firm performance that is proxied by ROA (Return On Assets) in industrial companies related to consumer goods companies in the Indonesian Sharia Stock Index (ISSI) years 2015-2018. The sampling technique used was the purposive sampling technique in order to obtain a sample of 32 companies with 128 observations. The data analysis technique used is multiple linear regression analysis with the help of the SPSS program. The results showed the variable family ownership, and managerial ownership did not affect the firm company, while institutional ownership negatively affected firm performance. However, other variables namely blockholder ownership and the board of directors have a positive effect on firm performance.
{"title":"The Effect Of Family Ownership, Institutional Ownership, Managerial Ownership, Blockholder Ownership, And Board Of Directors On Company Performance","authors":"Muhammad Rizqi Alriansyah Manurung, Julianty Wijaya","doi":"10.30595/ratio.v3i2.14773","DOIUrl":"https://doi.org/10.30595/ratio.v3i2.14773","url":null,"abstract":"This study aims to determine the effect of family ownership, institutional ownership, managerial ownership, blockholder ownership, and the board of directors on firm performance that is proxied by ROA (Return On Assets) in industrial companies related to consumer goods companies in the Indonesian Sharia Stock Index (ISSI) years 2015-2018. The sampling technique used was the purposive sampling technique in order to obtain a sample of 32 companies with 128 observations. The data analysis technique used is multiple linear regression analysis with the help of the SPSS program. The results showed the variable family ownership, and managerial ownership did not affect the firm company, while institutional ownership negatively affected firm performance. However, other variables namely blockholder ownership and the board of directors have a positive effect on firm performance.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114928682","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-19DOI: 10.30595/ratio.v3i2.13751
Hadi Pramono, Iwan Fakhruddin, I. Hapsari
This study purpose to empirically examine the effect of Corporate Social Responsibility (CSR) and Financial Performance on Firm Value. Company value is an assessment of public trust in a company which is reflected in the stock price. The higher the value of the company, the level of prosperity of shareholders also increases. Company value is measured using Tobin's Q, CSR is measured using content analysis, and ROA measures financial performance. Using the purposive sampling method, the research sample is manufacturing companies listed on the Indonesia Stock Exchange from 2018-2021. The results of the study indicate that CSR and Financial Performance have a positive effect on firm value.
{"title":"Pengaruh Corporate Social Responsibility dan Kinerja Keuangan Terhadap Nilai Perusahaan","authors":"Hadi Pramono, Iwan Fakhruddin, I. Hapsari","doi":"10.30595/ratio.v3i2.13751","DOIUrl":"https://doi.org/10.30595/ratio.v3i2.13751","url":null,"abstract":"This study purpose to empirically examine the effect of Corporate Social Responsibility (CSR) and Financial Performance on Firm Value. Company value is an assessment of public trust in a company which is reflected in the stock price. The higher the value of the company, the level of prosperity of shareholders also increases. Company value is measured using Tobin's Q, CSR is measured using content analysis, and ROA measures financial performance. Using the purposive sampling method, the research sample is manufacturing companies listed on the Indonesia Stock Exchange from 2018-2021. The results of the study indicate that CSR and Financial Performance have a positive effect on firm value.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124864453","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-19DOI: 10.30595/ratio.v3i2.12836
Luh Komang Merawati, Ida Ayu Nyoman Yuliastuti, I. Pradnyana
Social responsibility is one of the company's programs in the form of accountability to overcome social problems and environmental damage done by the company itself. This form of accountability can be realized by disclosing CSR. This study aims to test and obtain empirical evidence of the influence of profitability, company size, leverage, board of commissioner and public share ownership against the disclosure of CSR in state-owned enterprises.Sample used is 20 companies of state-owned enterprises in three years of observation. The data analysis technique used is multiple linear regression. The results revealed that the profitability and size of the board of commissioners had a positive effect on CSR disclosure, while the size of the company, leverage, and public share ownership had no effect on CSR disclosure. Keywords: corporate social responsibility, leverage, size, profitability, public share ownership
{"title":"CSR Disclosure in State Owned Enterprises in Indonesia: Does Public Share Ownership could Effect?","authors":"Luh Komang Merawati, Ida Ayu Nyoman Yuliastuti, I. Pradnyana","doi":"10.30595/ratio.v3i2.12836","DOIUrl":"https://doi.org/10.30595/ratio.v3i2.12836","url":null,"abstract":"Social responsibility is one of the company's programs in the form of accountability to overcome social problems and environmental damage done by the company itself. This form of accountability can be realized by disclosing CSR. This study aims to test and obtain empirical evidence of the influence of profitability, company size, leverage, board of commissioner and public share ownership against the disclosure of CSR in state-owned enterprises.Sample used is 20 companies of state-owned enterprises in three years of observation. The data analysis technique used is multiple linear regression. The results revealed that the profitability and size of the board of commissioners had a positive effect on CSR disclosure, while the size of the company, leverage, and public share ownership had no effect on CSR disclosure. Keywords: corporate social responsibility, leverage, size, profitability, public share ownership","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128120585","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-16DOI: 10.30595/ratio.v3i1.12821
Januar Eky Pambudi, Indra Gunawan Siregar, Laila Inayah, Eka Safitri
Tujuan dari penelitian ini untuk mengetahui pengaruh environmental performance, corporate social performance, dan profitabilitas terhadap economic performance pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2014-2018.Populasi penelitian ini meliputi seluruh perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 7 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa environmental performance, corporate social performance, dan profitabilitas secara parsial berpengaruh positif terhadap economic performance, dan environmental performance, corporate social performance, dan profitabilitas secara bersama-sama berpengaruh terhadap economic performance. Kata Kunci : economic performance, environmental performance, corporate social performance, profitabilitas.
{"title":"Pengaruh Environmental Performance, Corporate Social Performance, dan Profitabilitas Terhadap Economic Performance (Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018)","authors":"Januar Eky Pambudi, Indra Gunawan Siregar, Laila Inayah, Eka Safitri","doi":"10.30595/ratio.v3i1.12821","DOIUrl":"https://doi.org/10.30595/ratio.v3i1.12821","url":null,"abstract":"Tujuan dari penelitian ini untuk mengetahui pengaruh environmental performance, corporate social performance, dan profitabilitas terhadap economic performance pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2014-2018.Populasi penelitian ini meliputi seluruh perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 7 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa environmental performance, corporate social performance, dan profitabilitas secara parsial berpengaruh positif terhadap economic performance, dan environmental performance, corporate social performance, dan profitabilitas secara bersama-sama berpengaruh terhadap economic performance. Kata Kunci : economic performance, environmental performance, corporate social performance, profitabilitas.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131579473","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-15DOI: 10.30595/ratio.v3i1.12840
Merina Ditya Paramitha, E. Setyadi
Penelitian ini bertujuan untuk menguji pengaruh dewan komisaris, komisaris independen, komite audit, dan kompleksitas perusahaan terhadap fee audit. Penelitian ini menggunakan data sekunder yang berasal dari laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2019. Penelitian ini menggunakan metode purposive sampling berdasarkan kriteria didapatkan 13 sampel perusahaan dengan 52 data. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Sebelum dilakukan uji regresi, data terlebih dahulu diuji menggunakan uji asumsi klasik. Hasil penelitian ini menunjukkan bahwa dewan komisaris tidak berpengaruh terhadap fee audit, komisaris independen, komite audit, dan kompleksitas perusahaan berpengaruh positif terhadap fee audit.
{"title":"Pengaruh Dewan Komisaris, Komisaris Independen, Komite Audit, dan Kompleksitas Perusahaan Terhadap Fee Audit","authors":"Merina Ditya Paramitha, E. Setyadi","doi":"10.30595/ratio.v3i1.12840","DOIUrl":"https://doi.org/10.30595/ratio.v3i1.12840","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh dewan komisaris, komisaris independen, komite audit, dan kompleksitas perusahaan terhadap fee audit. Penelitian ini menggunakan data sekunder yang berasal dari laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2019. Penelitian ini menggunakan metode purposive sampling berdasarkan kriteria didapatkan 13 sampel perusahaan dengan 52 data. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Sebelum dilakukan uji regresi, data terlebih dahulu diuji menggunakan uji asumsi klasik. Hasil penelitian ini menunjukkan bahwa dewan komisaris tidak berpengaruh terhadap fee audit, komisaris independen, komite audit, dan kompleksitas perusahaan berpengaruh positif terhadap fee audit.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122632342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-15DOI: 10.30595/ratio.v3i1.13157
Sriyunia Anizar, Fahmi Rizani, A. Adriani
In 2016, the online media, kontan.com, stated that not all issuers listed on the IDX have a business continuity. In 2018 cases of misuse of funds had a significant impact on the company's going concern (SNP) involving KAP. The purpose of this research is to examine the effect of company growth, ROA, audit tenure, KAP reputation on giving going concern audit opinion, opinion shopping on giving going concern audit opinion, previous year's audit on going concern audit opinion.This research is an associative quantitative study with the unit of analysis of audited financial statements and independent auditor reports issued by KAP. This study uses secondary data, data analysis techniques used logistic regression with SPPS version 26 software. The sample selection using purposive sampling method. The research results show that the influence of company growth, audit tenure, KAP reputation and opinion shopping has no effect on going concern audit opinion, while ROA and previous year's audit opinion has an effect on going concern audit opinion.
{"title":"Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia (2016–2018)","authors":"Sriyunia Anizar, Fahmi Rizani, A. Adriani","doi":"10.30595/ratio.v3i1.13157","DOIUrl":"https://doi.org/10.30595/ratio.v3i1.13157","url":null,"abstract":"In 2016, the online media, kontan.com, stated that not all issuers listed on the IDX have a business continuity. In 2018 cases of misuse of funds had a significant impact on the company's going concern (SNP) involving KAP. The purpose of this research is to examine the effect of company growth, ROA, audit tenure, KAP reputation on giving going concern audit opinion, opinion shopping on giving going concern audit opinion, previous year's audit on going concern audit opinion.This research is an associative quantitative study with the unit of analysis of audited financial statements and independent auditor reports issued by KAP. This study uses secondary data, data analysis techniques used logistic regression with SPPS version 26 software. The sample selection using purposive sampling method. The research results show that the influence of company growth, audit tenure, KAP reputation and opinion shopping has no effect on going concern audit opinion, while ROA and previous year's audit opinion has an effect on going concern audit opinion.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"125 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130721984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-15DOI: 10.30595/ratio.v3i1.13158
Suheny Anugrah Bijaksani Bugis, Adi Prasetyo, Tri Wahyu Oktavendi
This study aims to analyze the effect of company size, profitability and debt to equity ratio on the timeliness of corporate financial reporting. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2017. The sampling technique used is purposive sampling. Samples that met the criteria in this study were 140 companies. The method of data analysis uses logistic regression. The results prove that the size of the company tends to affect the timeliness of corporate financial reporting, profitability tends to affect the timeliness of corporate financial reporting, while the debt to equity ratio tends not to affect the timeliness of corporate financial reporting.
{"title":"Apakah Size, Profitabilitas dan Debt To Equity Ratio Berpengaruh Terhadap Ketepatwaktuan Pelaporan Keuangan Perusahaan?","authors":"Suheny Anugrah Bijaksani Bugis, Adi Prasetyo, Tri Wahyu Oktavendi","doi":"10.30595/ratio.v3i1.13158","DOIUrl":"https://doi.org/10.30595/ratio.v3i1.13158","url":null,"abstract":"This study aims to analyze the effect of company size, profitability and debt to equity ratio on the timeliness of corporate financial reporting. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2017. The sampling technique used is purposive sampling. Samples that met the criteria in this study were 140 companies. The method of data analysis uses logistic regression. The results prove that the size of the company tends to affect the timeliness of corporate financial reporting, profitability tends to affect the timeliness of corporate financial reporting, while the debt to equity ratio tends not to affect the timeliness of corporate financial reporting.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130737601","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-15DOI: 10.30595/ratio.v3i1.7998
Nugroho Budi Wirawan, Negina Kencono Putri
The purpose of this study is to analyze the character of GCG on corporate CSR disclosure in the 2017-2018 IDX LQ45, intervening variables using information asymmetry. A number of samples of 45 companies, the analytical tool used is SPSS and data analysis methods with data normality testing, heterokedasticity testing, multicollinearity testing, and multiple linear regression testing. The results of this study reveal that GCG data has no significant effect on information asymmetry. Information asymmetry has a significant influence on CSR.Keywords: GCG, asymmetry, CSR
{"title":"Pengaruh Karakteristik GCG Terhadap Pengungkapan CSR Perusahaan Yang Terdaftar Pada LQ45 BEI Periode 2017-2018 Menggunakan Asimetri Informasi Sebagai Variabel Intervening","authors":"Nugroho Budi Wirawan, Negina Kencono Putri","doi":"10.30595/ratio.v3i1.7998","DOIUrl":"https://doi.org/10.30595/ratio.v3i1.7998","url":null,"abstract":"The purpose of this study is to analyze the character of GCG on corporate CSR disclosure in the 2017-2018 IDX LQ45, intervening variables using information asymmetry. A number of samples of 45 companies, the analytical tool used is SPSS and data analysis methods with data normality testing, heterokedasticity testing, multicollinearity testing, and multiple linear regression testing. The results of this study reveal that GCG data has no significant effect on information asymmetry. Information asymmetry has a significant influence on CSR.Keywords: GCG, asymmetry, CSR","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121807123","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-18DOI: 10.30595/RATIO.V2I2.10375
Dyah Anggraeni Purnomo, Rina Mudjiyanti, E. Hariyanto, Bima Cininttya Pratama
Penelitian ini bertujuan untuk membuktikan pengaruh dewan direksi, dewan komisaris, kepemilikan publik dan kepemilikan institusional terhadap kinerja perusahaan. Sampel yang digunakan dalam penelitian ini adalah Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan diperolah sampel sebanyak 49 yang telah memenuhi kriteria. Teknik analisis yang digunakan adalah analisis regresi berganda. Kinerja perusahaan dalam penelitian ini diukur dengan menggunakan return on equity (ROE). Berdasarkan hasil penelitian dapat disimpulkan bahwa dewan direksi, kepemilikan publik dan kepemilikan institusional tidak berpengaruh terhadap kinerja perusahaan sedangkan dewan direksi berpengaruh positif terhadap kinerja perusahaan. This study aims to find empirical evidence of the effect of board of directors, board of commissioners, public ownership and institutional ownership on firm performance. The sample used in this study is a BUMN company listed on the Indonesia Stock Exchange (BEI) for the 2016-2019 period. The sampling technique used was purposive sampling and obtained a sample of 49 samples that met the criteria. The data analysis technique is multiple regression analysis. The firm performance criteria in this study were measured using Return on Equity (ROE). Based on the research results, it can be concluded board of directors, public ownership and institutional ownership have no effect on firm performance, while the board of commissioners has a positive effect on firm performance.
{"title":"Pengaruh Dewan Direksi, Dewan Komisaris, Kepemilikan Publik Dan Kepemilikan Institusional Terhadap Kinerja Perusahaan (Studi Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020)","authors":"Dyah Anggraeni Purnomo, Rina Mudjiyanti, E. Hariyanto, Bima Cininttya Pratama","doi":"10.30595/RATIO.V2I2.10375","DOIUrl":"https://doi.org/10.30595/RATIO.V2I2.10375","url":null,"abstract":"Penelitian ini bertujuan untuk membuktikan pengaruh dewan direksi, dewan komisaris, kepemilikan publik dan kepemilikan institusional terhadap kinerja perusahaan. Sampel yang digunakan dalam penelitian ini adalah Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan diperolah sampel sebanyak 49 yang telah memenuhi kriteria. Teknik analisis yang digunakan adalah analisis regresi berganda. Kinerja perusahaan dalam penelitian ini diukur dengan menggunakan return on equity (ROE). Berdasarkan hasil penelitian dapat disimpulkan bahwa dewan direksi, kepemilikan publik dan kepemilikan institusional tidak berpengaruh terhadap kinerja perusahaan sedangkan dewan direksi berpengaruh positif terhadap kinerja perusahaan. This study aims to find empirical evidence of the effect of board of directors, board of commissioners, public ownership and institutional ownership on firm performance. The sample used in this study is a BUMN company listed on the Indonesia Stock Exchange (BEI) for the 2016-2019 period. The sampling technique used was purposive sampling and obtained a sample of 49 samples that met the criteria. The data analysis technique is multiple regression analysis. The firm performance criteria in this study were measured using Return on Equity (ROE). Based on the research results, it can be concluded board of directors, public ownership and institutional ownership have no effect on firm performance, while the board of commissioners has a positive effect on firm performance.","PeriodicalId":335205,"journal":{"name":"Ratio : Reviu Akuntansi Kontemporer Indonesia","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126886674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-18DOI: 10.30595/RATIO.V2I1.10372
Wulan Nada Cahyati, E. Hariyanto, E. Setyadi, Nurul Inayati
Penelitian ini bertujuan untuk menganalis pengaruh rotasi audit, audit tenure, fee audit, dan komite audit terhadap kualitas audit. Penelitan ini merupakan penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder dalam bentuk laporan keuangan tahunan perusahaan. Pada penelitian ini, kualitas audit dihitung dengan menggunakan proksi earning suprise bencmark. Populasi yang digunakan dalam penelitian ini adalah perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2014-2019. Pengambilan sampel dilakukan dengan metode non probabilitas dengan teknik purosive sampling dan diperoleh 13 perusahaan sebagai sampel dengan 78 data amatan. Metode analisis data yang digunakan adalah analisis regresi logistik dengan menggunakan program Statistical Package For Social Sciences (SPSS) versi 20. Hasil penelitian ini menunjukan bahwa fee audit berpengaruh positif terhadap kualitas audit. Sedangkan rotasi audit, audit tenure, dan komite audit tidak berpengaruh terhadap kualitas audit. This research aimed to analyze the effect of audit rotation, audit tenure, audit fee and audit committee on audit quality. This research is a quantitative type. The data source used is secondary data in the form of the company annual financial report. The earnings surprise benchmark used to measure audit quality. This study's population is all of the food and beverage companies listed in Indonesia Stock Exchange during 2014-2019. The sampling technique used is non- probability sampling with purposive sampling technique and obtained 13 companies with 78 observational data. The data analysis method used is logistic regression analysis using Statistical Package For Social Sciences (SPSS) version 20. The result of this study indicates that the audit fee has a positive effect on audit quality. While audit rotation, audit tenure, and audit committee don't affect audit quality.
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