This research aims to analyze the effect of social assistance funds, original local government revenue, and PMDN investment on the poverty level of the province in Sumatra. This research uses secondary data in the form of cross section and time series data which are quantitative in the form of annual data in the period 2010-2021 (12 years) in 10 provinces on the island of Sumatra. Data sources …
Penelitian ini dilakukan untuk menguji pengaruh pertumbuhan kredit dan risiko perbankan di Asia-Pasifik. Studi ini mengumpulkan data dari 353 bank komersial yang terdaftar di Bankfocus dari tahun 2012 hingga 2021. Penelitian dilakukan dengan estimasi Generalized least square (GLS) yang menunjukkan hubungan antara pertumbuhan kredit dan risiko bank. Risiko bank diproksikan dengan Non Performing …
The purpose of this study is to analyze the effect of profitability on bank stability in Asia Pacific countries. The data used is commercial bank data obtained from BankFocus from 2011-2021. The analytical method used is panel data regression analysis using the STATA statistical program. The results of this study show a different effect based on the proxy used to test the effect of profitabilit…
This study aims to examine empirically the effect of audit tenure, audit rotation, and auditor specialization on audit quality in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange. The type of this research is quantitative research using secondary data. The population used in this research is manufacturing companies in the consumer goods sector in 2019-…
This study aims to determine the effect of Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Operational Efficiency (BOPO), Inflation dan Exchange Rates to Non Performing Loan (NPL). The number of samples in this study is 151 commercial banks in ASEAN which fulfills the sample criteria based on purpoosive sampling method. This study take place over a periode of year 2013-2022. The rese…
This study aims to examine the effect of profitability, liquidity and audit opinion on audit delay. This study uses a quantitative approach with secondary data types. The population in this study are food and beverage sub-sector manufacturing companies listed on the IDX in 2017-2021. The number of samples in this study is 18 companies with a period of 5 years by using a purposive sampling techn…
Off-balance sheet (OBS) activities include trading financial instruments and generating income from service fees (fees) and loan sales, namely activities that affect bank profits but are not visible on the balance sheet. This account is used as a place to record transactions that have not effectively resulted in changes to the bank's assets or liabilities. This research explains the influence o…
This study aims to determine the factors that affect banking profitability in ASEAN -6 countries. The data used is secondary data obtained from Moody's Analytics Bankfocus. The population of this study consists of six countries in ASEAN in 2018-2022 totaling 295 banks using the Purposive Sampling technique. The data analysis technique used is multiple linear regression analysis using SPSS softw…
This study aims to determine differences in financial distress prediction results and the level of accuracy between the Altman Z-Score, Zmijewski, and Grover methods for transportation and logistics sector companies listed on the Indonesia Stock Exchange. The design of this research is a quantitative research with a descriptive quantitative research type. Using secondary data types and data col…
This study aims to determine the effect of using fintech payments on financial management behavior. The population in this study were all active undergraduate students of the Faculty of Economics, Sriwijaya University using a purposive sampling technique. The data collection technique used was a questionnaire. The data analysis technique used is simple linear regression analysis. The data was p…
This study aims to empirically examine the effect of auditor industry specialization, audit tenure, and independent commissioners on audit report lag. This study uses quantitative approach. The population of this research is BUMN companies listed on the Indonesia Stock Exchange from 2018 to 2021. Research sample is 22 companies obtained through purposive sampling method. Data analysis technique…
This research aims to examine the influence of financial literacy, overconfidence and risk tolerance on investment decision making. The type of data used in primary data research uses quantitative methods. The population in this study are people in South Sumatra who invest 1. The sampling method used was purposive sampling and 96 respondents were obtained. The results of the research conducted …
This study aims to determine the effect of financial performance and dividend policy on stock prices by using the variables Return On Assets (ROA) and Dividend Payout Ratio (DPR). The number of research samples used in the study through purposive sampling were 12 transportation companies listed on the Indonesian stock exchange during the 2019-2021 pandemic. The type of data used is secondary da…
This study aims to analyze the influence of village funds, regional incentive funds, school assistance funds on gini ratio in Sumatera Island. The data used in this study is secondary data in the form of panel data from 2017-2020 sourced from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance (DJPK) - Simtrada. The method in this study uses a quantitative approach…
This study aims to analyze the effect of Local Government Expenditure and Labor Force simultaneously on the Human Development Index (HDI) of Districts/Municipalities in South Sumatra Province, to analyze the effect of Local Government Expenditure on the Human Development Index (HDI) of Districts/Municipalities in South Sumatra Province, and to analyze the Effect of the Labor Force on the Human …
penelitian ini bertujuan untuk menguji pengaruh Financial Distress,audit tenure,fee audit,opini audit terhadap auditor switching di perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia.Teknik analisis menggunakan SPSS versi 27.0 dengan statistik deskriptifdan analisisdan regresi logistik (logistic regression), yaitu dengan melihat pengaruh dari variabel independen antara lain Financial Distre…
The purpose of this study was to find out whether financial literacy has an influence on students' financial behavior with financial attitudes as an intervening or mediating variable. The sampling technique used purposive sampling so that 100 samples were obtained which were students of the Faculty of Economics, Sriwijaya University. This research is a descriptive research with primary data. Da…
The study aims to examine the effect of leverage, audit lag, auditor switching, and debt default on going concern opinion as an explanatory paragraph. The data type in this research was secondary data which was the independent auditor’s report and financial report listed in Indonesia Stock Exchange. The Population in this study was basic materials sector on 2016-2020. The sample was taken by …
Penelitian ini adalah untuk menguji bagaimana perbedaan pengaruh Likuiditas dan Solvabilitas terhadap Return on Investment sebelum dan saat covid-19 pada perusahaan ritel yang terdaftar di Bursa Efek Indonesia. Populasi pada penelitian ini adalah perusahaan ritel yang terdaftar di Bursa Efek Indonesia sebanyak 35 perusahaan dengan mengambil semua sampel perusahaan, kecuali 10 perusahaan yang la…
This study aims to analyze the effect of capital spending, social spending, and special allocation funds on the achievement of Sustainable Development Goals (SDGs) in the field of poverty in districts/cities of Province South Sumatra period from 2016-2020. The data used in this study are quantitative data obtained from realization reports APBD in 17 districts/cities in the province of South Sum…
The purpose of this study was to determine the effect of auditor switching, audit opinion, financial distress, and inventory activity on audit delay in basic material sector companies listed on the IDX for the 2019-2021 period. The research population consisted of 43 companies and the number of research samples used was 25 basic material sector companies registered on the IDX for 2019-2021 usin…
The purpose of this study was to determine the effect of audit fee , audit tenure and audit committee on audit quality in Indonesian. The research population consisted of 16 syaria commercial bank and the number of research samples used was 8 sya riah banking registered on the OJK for 2017 2021 using the purposive sampling method. The type of data used is secondary data in the form of annual re…
Penelitian ini bertujuan untuk mengetahui pengaruh risiko bank dengan menggunakan indikator Non Performing Loan (NPL), Beban Operasional Pendapatan Operasional (BOPO), dan Loan to Deposits Ratio (LDR) serta pengaruh fundamental makroekonomi dengan menggunakan indikator Nilai Tukar (XCH), Suku Bunga (IR), dan Produk Domestik Bruto (PDB) terhadap Nilai Perusahaan dengan indikator Price Earning Ra…
The purpose of this study is to analyze ratios that can affect changes in profits, using the variables Debt To Equity Ratio, Current Ratio, and Inventory Ratio in mining sector companies listed on the Indonesia Stock Exchange. Observations covered a period of five years, from 2017 to 2021. The sampling technique used purposive sampling so that 23 companies were obtained. This research is a quan…
Fraud is an essential problem in implementing good corporate governance. Many parties are harmed by acts of fraud that occur in companies such as investors, creditors, and the public. This study aims to examine the effect of internal auditing, the whistleblowing system, and the frequency of audit committee meetings on the number of fraud in the financial sector of companies listed on the IDX fo…
Penelitian ini bertujuan untuk mengetahui pengaruh dari penerapan whistleblowing system, budaya organisasi, anti-fraud awareness, dan penggunaan teknologi terhadap pencegahan kecurangan (fraud prevention). Populasi yang digunakan pada penelitian ini adalah karyawan PT Pupuk Sriwidjaja. Pengambilan sampel menggunakan metode purposive sampling dan teknik slovin digunakan sebagai penentu jumlah sa…
The purpose of this study is to find out how the sources and uses of funds in pharmaceutical companies listed on the Indonesian Stock Exchange. The population in this study were 11 pharmaceutical companies on the Indonesia Stock Exchange using a purposive sampling technique. The data analysis technique used is descriptive analysis. The results of this study indicate that during the periods 2018…
The study aims to examine and analyze the effect of the size of board commissioners, the size of audit committee, and the size of public accounting firm on audit fee. The data used in this study is secondary data in study BUMN companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The Sampling technique used by purposive sampling method with a total sample of 60. The anal…