Pub Date : 2021-03-31DOI: 10.33369/fairness.v9i3.15243
Hendri Gunawansyah
This study aimed to prove the influence of audit quality, corporate governance and leverage on earnings management by using independent variables audit qulity, corporate governace (independent board, audit committees and ownership managerial) and leverage. The sampel in this study in a manufacturing company listed on the Indonesia stock exchange in 2010-2015 and consisted 50 companies. The data used secodary data obtained from financial from the website www.idx.co.id. Data was analyzed using multiple linear regression.The results indecated that The audit quality had notsignifikan influence on earnings management, The board commissioners had not signifikan influence on eranings management, The audit committe had a positif no signifikan on earnings management, The managerial ownership had a positif no signifikan on earnings management, The leverage had not influence on earnings management.
{"title":"PENGARUH KUALITAS AUDIT, CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA","authors":"Hendri Gunawansyah","doi":"10.33369/fairness.v9i3.15243","DOIUrl":"https://doi.org/10.33369/fairness.v9i3.15243","url":null,"abstract":"This study aimed to prove the influence of audit quality, corporate governance and leverage on earnings management by using independent variables audit qulity, corporate governace (independent board, audit committees and ownership managerial) and leverage. The sampel in this study in a manufacturing company listed on the Indonesia stock exchange in 2010-2015 and consisted 50 companies. The data used secodary data obtained from financial from the website www.idx.co.id. Data was analyzed using multiple linear regression.The results indecated that The audit quality had notsignifikan influence on earnings management, The board commissioners had not signifikan influence on eranings management, The audit committe had a positif no signifikan on earnings management, The managerial ownership had a positif no signifikan on earnings management, The leverage had not influence on earnings management.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115551379","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 : 2021-03-31DOI: 10.33369/fairness.v9i1.15223
Aulia Rahmadita
This study aims to provide an empirical evidence of about is the effect of tax avoidance on tunneling, tunneling moderate tax avoidance on firm value and political connection to moderate the effect of tax avoidance on firm value. The population in this study are all non-financial companies listed in Indonesia Stock Exchange 2012-2016. The sample of this research is 86 non-financial sector companies listed on Indonesia Stock Exchange 2012-2016. collection method using purposive sampling technique. were selected as a sample of the total 286 observations this study. The method of analysis in this study using regression analysis two stage last square.The results of this study indicate that: 1) Tax Avoidance has positive and significant effect on tunneling using OREC and NOREC1 proxies. 2) tunneling that moderates tax avoidance does not affect the firm value. 3) political connection that moderates tax avoidance does not affect the firm value.
{"title":"PENGHINDARAN PAJAK, TUNNELING, KONEKSI POLITIK, DAN NILAI PERUSAHAAN NON KEUANGAN INDONESIA","authors":"Aulia Rahmadita","doi":"10.33369/fairness.v9i1.15223","DOIUrl":"https://doi.org/10.33369/fairness.v9i1.15223","url":null,"abstract":"This study aims to provide an empirical evidence of about is the effect of tax avoidance on tunneling, tunneling moderate tax avoidance on firm value and political connection to moderate the effect of tax avoidance on firm value. The population in this study are all non-financial companies listed in Indonesia Stock Exchange 2012-2016. The sample of this research is 86 non-financial sector companies listed on Indonesia Stock Exchange 2012-2016. collection method using purposive sampling technique. were selected as a sample of the total 286 observations this study. The method of analysis in this study using regression analysis two stage last square.The results of this study indicate that: 1) Tax Avoidance has positive and significant effect on tunneling using OREC and NOREC1 proxies. 2) tunneling that moderates tax avoidance does not affect the firm value. 3) political connection that moderates tax avoidance does not affect the firm value.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116722208","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 : 2021-03-31DOI: 10.33369/fairness.v9i2.15232
Muhammad Faisal
Accounting is a form of accountability and conveying financial information of a company or organization to parties concerned. However, the accounting report could potentially be affected by private interests, while the users of financial reports are very concerned to receive reliable financial reports. Therefore there is a need for an independent third party to mediate the two parties (agent and principal) with different interests. The independent party is an auditor who is responsible to provide assessment and opinion statement on the fairness of the financial report presented. DeAngelo (1981) defines audit quality as "the probability of an auditor is able to find and report irregularity in client's accounting system”.This study aimed to empirically examine the effect of rotation of the public accounting firms, audit tenure, and the size of the public accounting firms on audit quality. The population of the data is the entire manufacturing companies listed on the Indonesia Stock Exchange in the period 2011 to 2016.This study used purposive sampling method to select sample from the population. Based on this method, sample of 51 manufacturing firms were obtained from the period 2011-2016. The multiple linear regression was used to analysis data. Proxy measurements for audit quality is using discretionary accrual Kazsnik model (1999).The results of multiple regression analysis show that the size of public accounting firm positivly affecting on audit quality while the rotation of the public accounting firms and audit tenure has no effect on audit quality.
{"title":"PENGARUH ROTASI KANTOR AKUNTAN PUBLIK (KAP), TENURE AUDIT DAN UKURAN KAP TERHADAP KUALITAS AUDIT","authors":"Muhammad Faisal","doi":"10.33369/fairness.v9i2.15232","DOIUrl":"https://doi.org/10.33369/fairness.v9i2.15232","url":null,"abstract":"Accounting is a form of accountability and conveying financial information of a company or organization to parties concerned. However, the accounting report could potentially be affected by private interests, while the users of financial reports are very concerned to receive reliable financial reports. Therefore there is a need for an independent third party to mediate the two parties (agent and principal) with different interests. The independent party is an auditor who is responsible to provide assessment and opinion statement on the fairness of the financial report presented. DeAngelo (1981) defines audit quality as \"the probability of an auditor is able to find and report irregularity in client's accounting system”.This study aimed to empirically examine the effect of rotation of the public accounting firms, audit tenure, and the size of the public accounting firms on audit quality. The population of the data is the entire manufacturing companies listed on the Indonesia Stock Exchange in the period 2011 to 2016.This study used purposive sampling method to select sample from the population. Based on this method, sample of 51 manufacturing firms were obtained from the period 2011-2016. The multiple linear regression was used to analysis data. Proxy measurements for audit quality is using discretionary accrual Kazsnik model (1999).The results of multiple regression analysis show that the size of public accounting firm positivly affecting on audit quality while the rotation of the public accounting firms and audit tenure has no effect on audit quality.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115002925","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 : 2021-03-31DOI: 10.33369/fairness.v9i3.15238
Litania Litania
The purpose of the study is to analyze the influence of the role conflict and role ambiguity toward work stress and to analyze effect of work stress toward audit quality auditor Inspectorate in the Bengkulu Province. The data were used primary data, which obtained questionnaire to the data collecting. The sampling was used census method, equal to 167 respondents. The methods of data analysis were used Structural Equation Modeling (SEM). The result from the data analyze show that: (1) the role conflict has a positive significant influence toward work stress; (2) the role conflict has a positive significant influence toward audit quality; (3) the role ambiguity has a positive significant influence toward work stress; (4) the role ambiguity has a negative significant influence toward audit quality; (5) the work stress has negative significant influence toward audit quality; (6) the work stress has mediating effect on influence of role conflict toward the audit quality in the Inspectorates Offices in Bengkulu Province; and (7) the work stress has not mediating effect on influence of role ambiguity toward the audit quality in the Inspectorates Offices in Bengkulu Province.
{"title":"KONFLIK PERAN, KETIDAKJELASAN PERAN, STRES KERJA, DAN KUALITAS AUDIT INSPEKTORAT PROVINSI BENGKULU","authors":"Litania Litania","doi":"10.33369/fairness.v9i3.15238","DOIUrl":"https://doi.org/10.33369/fairness.v9i3.15238","url":null,"abstract":"The purpose of the study is to analyze the influence of the role conflict and role ambiguity toward work stress and to analyze effect of work stress toward audit quality auditor Inspectorate in the Bengkulu Province. The data were used primary data, which obtained questionnaire to the data collecting. The sampling was used census method, equal to 167 respondents. The methods of data analysis were used Structural Equation Modeling (SEM). The result from the data analyze show that: (1) the role conflict has a positive significant influence toward work stress; (2) the role conflict has a positive significant influence toward audit quality; (3) the role ambiguity has a positive significant influence toward work stress; (4) the role ambiguity has a negative significant influence toward audit quality; (5) the work stress has negative significant influence toward audit quality; (6) the work stress has mediating effect on influence of role conflict toward the audit quality in the Inspectorates Offices in Bengkulu Province; and (7) the work stress has not mediating effect on influence of role ambiguity toward the audit quality in the Inspectorates Offices in Bengkulu Province.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128697850","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 : 2021-03-31DOI: 10.33369/FAIRNESS.V10I3.15268
Vina Syafrudin, Lismawati Lismawati, Nila Aprila
This study aims to determine the effect of Machiavellian, Personal Cost, and Professional Commitment to whistleblowing intention on financial and budget managers in Ministry of Law and Human Right Region of Sumatera. This study used a sample of 103 respondents. The results showed that the nature of Machiavellian affects the intention to do whistleblowing. For the Personal Cost variable the results of the study indicate that the Personal Cost also influences the intention to do whistleblowing and the Professional Commitment variable also influences the intention to do whistleblowing.
{"title":"PENGARUH SIFAT MACHIAVELLIANE, PERSONAL COST, DAN KOMITMEN PROFESIONAL TERHADAP NIAT UNTUK MELAKUKAN WHISTLEBLOWING PADA PENGELOLA KEUANGAN DAN ANGGARAN KANWIL KEMENTERIAN HUKUM DAN HAM WILAYAH SUMATERA","authors":"Vina Syafrudin, Lismawati Lismawati, Nila Aprila","doi":"10.33369/FAIRNESS.V10I3.15268","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I3.15268","url":null,"abstract":"This study aims to determine the effect of Machiavellian, Personal Cost, and Professional Commitment to whistleblowing intention on financial and budget managers in Ministry of Law and Human Right Region of Sumatera. This study used a sample of 103 respondents. The results showed that the nature of Machiavellian affects the intention to do whistleblowing. For the Personal Cost variable the results of the study indicate that the Personal Cost also influences the intention to do whistleblowing and the Professional Commitment variable also influences the intention to do whistleblowing.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125683055","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 : 2021-03-31DOI: 10.33369/FAIRNESS.V10I3.15263
Dian Amalia Ulfa, Fachruzzaman Fachruzzaman, A. Abdullah
The purpose of this research is to know the role apparatus government internal control in review document work planning in the North Bengkulu Regency. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic method. The results showed that: (1) the review or financial and program in the North Bengkulu Regency as good level. The dimension of reviews is planning, implementation and reporting. (2) the internal control system as supporting activity on reviews of financial and program, has a good level. The dimensions of supporting activities are internal control, risk appraisal, control activity, information and communication and controlling. Suggestion for Local Government of North Bengkulu Regency is to improve the realization of the role of effective internal government oversight apparatus, improve the risk assessment not maximal, especially on risk assessment in the workplace. Improving and able to establish and review on performance indicators and measures, maintaining and improving communication and information by utilizing various existing communication means and improving monitoring that has not been maximally monitored by conducting continuous monitoring.
{"title":"PERAN APARATUR PENGAWAS INTERN PEMERINTAH DALAM REVIEW RENCANA KERJA ANGGARAN SEBAGAI QUALITY ASSURANCE KEBERHASILAN PENGANGGARAN KEUANGAN KABUPATEN BENGKULU UTARA","authors":"Dian Amalia Ulfa, Fachruzzaman Fachruzzaman, A. Abdullah","doi":"10.33369/FAIRNESS.V10I3.15263","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I3.15263","url":null,"abstract":"The purpose of this research is to know the role apparatus government internal control in review document work planning in the North Bengkulu Regency. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic method. The results showed that: (1) the review or financial and program in the North Bengkulu Regency as good level. The dimension of reviews is planning, implementation and reporting. (2) the internal control system as supporting activity on reviews of financial and program, has a good level. The dimensions of supporting activities are internal control, risk appraisal, control activity, information and communication and controlling. Suggestion for Local Government of North Bengkulu Regency is to improve the realization of the role of effective internal government oversight apparatus, improve the risk assessment not maximal, especially on risk assessment in the workplace. Improving and able to establish and review on performance indicators and measures, maintaining and improving communication and information by utilizing various existing communication means and improving monitoring that has not been maximally monitored by conducting continuous monitoring.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125113545","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 : 2021-03-31DOI: 10.33369/FAIRNESS.V10I1.15226
Indah Rafika, H. Husaini, Novita Sari
The purpose of this study is to examine the effect of good corporate governance (GCG) on earnings management of Indonesian banks that listed in Indonesia Stock Exchange. The GCG in this study is proxied by independent commissioners, board of commisioner size, audit committee, and audit reputation. The earnings management as measured by major accruals in the banking sector, namely Loan Loss Provisions (LLP). The sample in this study was 39 indonesian banks that listed on the Indonesia Stock Exchange for the period 2014-2018. The results show that board size has a negative effect on earnings management. On the other hand, independent commissioners, audit committees, and auditors' reputation have no effect on earnings management.
{"title":"PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA BANK YANG TERDAFTAR DI BURSA EFEK INDONASIA","authors":"Indah Rafika, H. Husaini, Novita Sari","doi":"10.33369/FAIRNESS.V10I1.15226","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I1.15226","url":null,"abstract":"The purpose of this study is to examine the effect of good corporate governance (GCG) on earnings management of Indonesian banks that listed in Indonesia Stock Exchange. The GCG in this study is proxied by independent commissioners, board of commisioner size, audit committee, and audit reputation. The earnings management as measured by major accruals in the banking sector, namely Loan Loss Provisions (LLP). The sample in this study was 39 indonesian banks that listed on the Indonesia Stock Exchange for the period 2014-2018. The results show that board size has a negative effect on earnings management. On the other hand, independent commissioners, audit committees, and auditors' reputation have no effect on earnings management.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132536172","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 : 2021-03-31DOI: 10.33369/fairness.v9i1.15220
Pesi Suryani
This study aims to examine the influence of public participation, accountability, transparency and integrity to the regional financial performance of Central Bengkulu District. Populations in this study are all financial managers that exist in the organization of regional government of Central Bengkulu District, where there are 38 organizations of regional devices. While the sample in this study is based on purposive judgement sampling method, where researchers have determined some previous criteria.The result of this research showed that public participation, accountability and integrity have a positive effect on the regional financial performance of Central Bengkulu District. While transparency hasn’t effect on the regional financial performance of Central Bengkulu District.That findings imply that the district government of Central Bengkulu should be maintained and improved the level of public participation, accountability, transparency and integrity of local financial management in order to improve its financial performance.
{"title":"PENGARUH PARTISIPASI PUBLIK, AKUNTABILITAS, TRANSPARANSI DAN INTEGRITAS TERHADAP KINERJA KEUANGAN KABUPATEN BENGKULU TENGAH","authors":"Pesi Suryani","doi":"10.33369/fairness.v9i1.15220","DOIUrl":"https://doi.org/10.33369/fairness.v9i1.15220","url":null,"abstract":"This study aims to examine the influence of public participation, accountability, transparency and integrity to the regional financial performance of Central Bengkulu District. Populations in this study are all financial managers that exist in the organization of regional government of Central Bengkulu District, where there are 38 organizations of regional devices. While the sample in this study is based on purposive judgement sampling method, where researchers have determined some previous criteria.The result of this research showed that public participation, accountability and integrity have a positive effect on the regional financial performance of Central Bengkulu District. While transparency hasn’t effect on the regional financial performance of Central Bengkulu District.That findings imply that the district government of Central Bengkulu should be maintained and improved the level of public participation, accountability, transparency and integrity of local financial management in order to improve its financial performance.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124984393","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 : 2021-03-31DOI: 10.33369/FAIRNESS.V10I1.15237
Adi Yanuar Fadillah, Nurna Aziza, Lisa Martiah
The purpose of this research is to know the influence of synchronism of planning and budgeting, human resources quality, and organizational commitment on government of performance of Central Bengkulu Regency. The samples of this study are 117 respondents. Data analysis in this research use descriptive statistic and multiple regression analysis. The results showed that: (1) the synchronism of planning and budgeting has a positive influence on government of performance of Central Bengkulu Regency; (2) the human resources quality has a positive influence on government of performance of Central Bengkulu Regency; and (3) the organizational commitment has a positive influence on government of performance of Central Bengkulu Regency.
{"title":"PENGARUH SINKRONISASI PERENCANAAN DAN PENGANGGARAN, KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN BENGKULU TENGAH","authors":"Adi Yanuar Fadillah, Nurna Aziza, Lisa Martiah","doi":"10.33369/FAIRNESS.V10I1.15237","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I1.15237","url":null,"abstract":"The purpose of this research is to know the influence of synchronism of planning and budgeting, human resources quality, and organizational commitment on government of performance of Central Bengkulu Regency. The samples of this study are 117 respondents. Data analysis in this research use descriptive statistic and multiple regression analysis. The results showed that: (1) the synchronism of planning and budgeting has a positive influence on government of performance of Central Bengkulu Regency; (2) the human resources quality has a positive influence on government of performance of Central Bengkulu Regency; and (3) the organizational commitment has a positive influence on government of performance of Central Bengkulu Regency.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"2014 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130343560","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 : 2021-03-31DOI: 10.33369/fairness.v9i3.15248
R. Candra
This study is to examine the effect of DER on stock returns, the effect of DER on ROA, the effect of ROA on stock returns, the effect of DER and ROA on stock returns and the indirect effect of DER on stock returns mediated by ROA. The research data obtained through the website of the Indonesia Stock Exchange (IDX) manufacturing companies in the food and beverage sector listed on the IDX as many as 18 companies. The method of analysis uses linear regression analysis with 4 regression models using the IBM version of the SSS program. t test shows the results of the study that DER has no effect on stock returns, DER has no effect on ROA, ROA has an effect on stock returns, and DER has no indirect effect on stock returns through ROA.
{"title":"PENGARUH DEBT TO EQUITY RATIO DAN RETURN ON ASSET TERHADAP RETURN SAHAM PERUSAHAAN MAKANAN DAN MINUMAN INDONESIA","authors":"R. Candra","doi":"10.33369/fairness.v9i3.15248","DOIUrl":"https://doi.org/10.33369/fairness.v9i3.15248","url":null,"abstract":"This study is to examine the effect of DER on stock returns, the effect of DER on ROA, the effect of ROA on stock returns, the effect of DER and ROA on stock returns and the indirect effect of DER on stock returns mediated by ROA. The research data obtained through the website of the Indonesia Stock Exchange (IDX) manufacturing companies in the food and beverage sector listed on the IDX as many as 18 companies. The method of analysis uses linear regression analysis with 4 regression models using the IBM version of the SSS program. t test shows the results of the study that DER has no effect on stock returns, DER has no effect on ROA, ROA has an effect on stock returns, and DER has no indirect effect on stock returns through ROA.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134387736","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}
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