Purpose: This research aims to test and analyze empirically the influence of leverage, profitability, company size, complexity of company operations, and the reputation of auditors against audit delays. Methodology/approach: A manufacturing firm in the food and beverage subsector that is listed on the Indonesia Stock Exchange for the years 2016 to 2020 constitutes the study's population. 18 companies were chosen as samples using the purposive sampling technique. The data are examined using many linear regressions. Results/findings: The results showed that (1) the profitability and reputation of the auditor have a negative and significant effect on audit delay, (2) leverage, firm size, and the complexity of the company's operations have no effect on audit delay Limitations: The limitation of this study lies in the sample selection technique used, namely purposive sampling where the sample selection criteria have been determined previously. Thus, the sample of this study does not guarantee representation of the study population. Contribution: This study contributes empirical evidence that can be used by auditors to study the factors that can affect audit delay. Keywords: 1. Leverage 2. Profitability 3. Company Size 4. Complexity of Company Operations 5. Auditor Reputation 6. Audit Delay
The purpose of this study was to determine the effect of company charateristics on tax avoidance and it's effect on firm value. Sampling uses a purposive sampling method. The sample consisted of 19 agricultural sector companies listed on the Indonesia Stock Exchange in 2013-2017. The hypothesis is tested using partial least square software. The results showed profitability has a significant effect on tax avoidance, leverage doesn't have a significant effect on tax avoidance, firm size doesn't have a significant effect on tax avoidance, profitability has a significant effect on firm value, leverage doesn't have a significant effect on firm value, firm size has an influence on firm value. Tax avoidance has a significant effect on firm value, tax avoidance isn't able to mediate the effect of profitability on firm value, tax avoidance isn't able to mediate the effect of leverage on firm value, tax avoidance is able to mediate firm size on firm value.
This study aims to analyze the effect of Good Corporate Governance, Leverage and Company Size on Corporate Social Responsibility and its impact on Corporate Value. The data in this study were obtained through the website www.idx.co.id and web.idx.id, to obtain the annual financial statements of companies that have gone public in Indonesia. The purposive sampling method is used in determining sample selection. As many as 26 of the 45 Mining Sector companies listed on the Indonesia Stock Exchange with 5 years of observations, starting from 2013 to 2017, obtained 130 research samples. The statistical method used to test the hypothesis is Partial Least Square. The results of this study found that Good Corporate Governance has no significant effect on Corporate Social Responsibility, Leverage has a significant negative effect on Corporate Social Responsibility, Company Size has a significant positive effect on Corporate Social Responsibility, Good Corporate Governance has a significant positive effect on Corporate Value, Leverage does not significantly influence Company Value, Company Size has no significant negative effect on Corporate Values ??and Corporate Social Responsibility has a significant negative effect on Corporate Values, and Corporate Social Responsibility Able to mediate the influence of Good Corporate Governance, Leverage and Company Size on Firm Value.
Aims: This study aims to empirically test ieffect of Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO) and Return on Assets (ROA) on Financial Distress using the Altman Z-Score method. This analysis uses independent variables, there are CR, DER, TATO and ROA with dependent variable is Financial Distress (FD). Study Design: Design study is quantitative research and using statistical analysis. Place and duration of Study: The research population and sample used is a public company iin the property and real estate sub sector on the Indonesia Stock Exchange for the 2016-2020 period which was taken through the iwebsite www.idx.co.id Methodology: iThe sample was conducted using purposive sampling method, amount 38 companies. The statistical method used is imultiple linear regression analysis with it test hypothesis testing. Result: iThe results of this study indicate that the total asset on turn over ratio and return on asset have a positive, current ratio has a negative effect on financial distress and significant effect and debt equit ratio has no effect on Financial distress (FD). Contribution: This study contribute for Investors can find out information about the company's financial condition as a consideration in making investment decisions and bankruptcy theory analysis helps companies to be better prepared and more quickly detect potential financial difficulties that they may face. In this way, a solution can be found immediately.
Objective - This study aims to determine and analyze the influence of Occupational Health and Safety, and the Working Environment on Employee Performance with Job Satisfaction as a mediating variable in PT. Kereta Api Indonesia (Persero) with sample on DAOP I Jakarta. Methodology/Technique - The study population numbered 292 employees and 75 respondents be adopted as a sample of the study. Techniques of analysis using a statistical test structural equation model-based variance (SmartPLS). Findings – The results showed that, (1) Occupational Health and Safety had no effect on Job Satisfaction and Employee Performance, (2) the Work Environment had a positive and significant effect on Job Satisfaction and Employee Performance (3) Job Satisfaction has a positive and significant effect on Employee Performance, (4) Occupational Health and Safety has no effect on Employee Performance even though through Job Satisfaction mediation, (5) the Work Environment has a positive and significant effect on Employee Performance through mediation of Job Satisfaction, (6) Occupational Health and Safety, and the Work Environment simultaneously have a positive and significant effect on Job Satisfaction with the coefficient of determination, which is equal to 0,533, (7) Occupational Health and Safety, Work Environment, and Job Satisfaction simultaneously have a positive effect and significant to Employee Performance with coefficient of determination, which is equal to 0,890. Novelty - The company is expected to provide adequate rest periods, maintain the nutritional intake of its employees by providing healthy food, provide educational scholarships for further levels for employees, safeguard the work environment from chemical hazards and other hazards, and give positive motivation to the employees. Type of Paper: Empirical. JEL Classification: J20, J24, J28. Keywords: Occupational Health and Safety, Work Environment, Job Satisfaction, Employee Performance Reference to this paper should be made as follows: Dwi, L.S; Putri, N; Yuwono; Amir, I. (2021). Effect of Occupational Health and Safety, and Work Environment on Employee Performance with Working Satisfaction as Mediation Variable, Journal of Management and Marketing Review, 6(2) 117 – 124. https://doi.org/10.35609/jmmr.2021.6.2(3)
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.