Pasar modal sebagai sarana pembiayaan bisnis dimana perusahaan memperoleh modal dari investor. Tujuan utama investor membeli saham untuk memperoleh dividen dari selisih antara harga jual dan harga beli saham. Harga saham adalah harga per lembar saham perusahaan yang dikeluarkan di bursa. Penelitian ini bertujuan untuk menguji hubungan antara Return On Assets, Return On Equity, Earning Per Share dan Debt to Equity Ratio terhadap harga saham yang dilakukan pada seluruh perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia selama periode 2016-2020. Penelitian ini merupakan penelitian kuantitatif yang diuji dengan menggunakan regresi linier berganda melalui SPSS 25. Sampel dalam penelitian ini sebanyak 178 perusahaan yang telah memenuhi kriteria pengambilan sampel dengan menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa variabel Return On Assets, Earning Per Share dan Debt to Equity Ratio berpengaruh positif terhadap harga saham, sedangkan Return On Equity berpengaruh negatif terhadap harga saham. Perusahaan harus lebih memfokuskan kinerja yaitu Return On Assets, Return On Equity dan Earning Per Share untuk dapat meningkatkan harga saham.
This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018. Population of the research is 90 food an beverage companies listed in Indonesian Stock Exchange of 2014-2018. Sample was taken by using purposive sampling, namely sampling with certain consideration. Based on the criteria, data sample of 104 food and beverage companies for period of three years were obtained, so that sample was 49 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit fee, audit tenure, audit rotation and auditor reputation have no influences to the audit quality. Keywords: audit fee, audit tenure, audit rotation, auditor reputation, audit quality
ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, profitabilitas, ukuran perusahaan dan umur perusahaan terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Sampel dalam penelitian ini menggunakan 71 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Teknik pengambilan sampel menggunakan metode purposive sampling. Faktor-faktor tersebut kemudian diuji dengan menggunakan regresi logistic pada tingkat signifikansi 5 persen. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan perusahaan manufaktur. Sedangkan likuiditas, profitabilitas dan umur perusahaan tidak berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan perusahaan manufaktur.
The problem in this research is "Implementation Methods of Inquiry Against Student Results AtSubjects IPS Integrated In Creative Diversity Flora And Fauna In Indonesia In Class VIIJunior High School 1 Tebas", with sub-problems of research: (1) student learning control classwho did not apply his method of inquiry in social studies Integrated in the material diversity offlora and fauna in Indonesia in class VII SMP Negeri 1 Tebas. (2) The results of theexperimental class students learn to apply methods of inquiry in social studies Integrated in thematerial diversity of flora and fauna in Indonesia in class VII SMP Negeri 1 Tebas. (3) Thedifference in student learning outcomes with the experimental class control class thatimplements the method of inquiry in social studies Integrated in the material diversity of floraand fauna in Indonesia in class VII SMP Negeri 1 Tebas. The variables in this study consistedof the dependent variable and independent variables, the independent variable of this researchis the result of learning and the independent variables are methods of inquiry. This study usedan experimental method, the research is a form of quasi-experimental research or experimentwith the study design quasy two-group post-test only design. The population in this study theentire seventh grade students totaling 196 people. The sampling technique using clustersampling. Data collection techniques used in this study is the direct observation techniques,measurement techniques, and documentary techniques. And tools used are observation sheets(IPKG 2), achievement test, and documentation. Based on the analysis and discussion of dataobtained: (1) the average student learning outcomes in control class is 69.62 which is quiteenough. (2) The results of the calculation, the average student learning outcomes in theexperimental class at 73.23 which is quite good. (3) based on calculations using the t test wasobtained tcount ≥ ttable, 2.27 ≥ 2.00 then there is a difference in student learning outcomes with theexperimental class control class that implements methods of inquiry.
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