This study aims to determine the effect of Good Corporate Governance mechanisms such as independent commissioners, shared ownership by the commissioners, and the size of the board of commissioners on the level of accounting conservatism. This type of research is descriptive quantitative research, using secondary data obtained from IDX. The population of this study is some consumer goods manufacturing companies listed on IDX, which are 54 companies. Using the purposive sampling method, the number of research samples used is 15 companies for three years. The data analysis technique used is descriptive statistics and multiple linear regression. The results show that the proportion of independent commissioners has a significant effect on accounting conservatism, and share ownership by the commissioners has no significant impact on accounting conservatism. The size of the board of commissioners has a substantial effect on accounting conservatism.
This study aims to determine the effect of debt levels, company size, sales volatility on earnings persistence. The population in this study are infrastructure companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample in this study was determined using a purposive sampling method. The selected samples were 16 companies with 4 periods or the same as the 64 samples used in this study. The data analysis method used in this study is multiple linear regression analysis. Based on the results of testing the hypothesis, it can be concluded that partially the level of debt has an effect on earnings persistence, while firm size has an effect on firm size, and sales volatility shows a negative relationship, meaning that sales volatility has no effect on earnings persistence.
Fenomena auditor switching telah ditemukan bahwa memiliki implikasi terhadap kredibilitas nilai sebuah laporan keuangan dan biaya monitoring dari aktivitas manajemen. Sampel dalam penelitian ini ialah perusahaan non financing yang merupakan yang emiten di BEI selama periode 2017-2018 Pergantian Manajemen, dan pertumbuhan perusahaan secara bersama-sama tidak berpengaruh terhadap voluntary auditor switching. Audit Delay tidak berpengaruh terhadap voluntary auditor switching. Pergantian Manajemen tidak berpengaruh terhadap voluntary auditor switching. Pertumbuhan Perusahaan tidak berpengaruh terhadap voluntary auditor switching.
<p align="justify">Shops are essential because they can create business fields to support daily economic needs. Inventory Turnover is a crucial thing in trading business operations. This study aims to determine whether inventory turnover and sales growth affect the profitability of shops around the Horas Market Pematang Siantar. This study uses primary data. Questionnaires were distributed to business actors around the Horas Market Pematangsiantar. The respondents in this study amounted to 32 stores. This study used a quantitative approach and processed data from questionnaires transformed through a Likert scale. At the same time, the analysis used in this study is a simple linear regression with a significant level of 5%. There is a positive influence between inventory and sales at shops around the Horas Market Pematangsiantar, where the t.count value is 2.672 > table is 1.69389—evidenced by the coefficient of determination R Square of 19.2%. In addition, there is a positive influence between inventory and profitability in shops around the Horas Market Pematangsiantar, where the t.count value is 2.245 > table is 1.69389. Evidenced by the coefficient of determination R Square of 14.4%.</p><p><strong>Key word</strong>: Inventory, Sales Growth, And Profitability</p>
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