Financial Institutions function as intermediaries or intermediaries offering various service facilities based on trust. As a financial institution that functions to save funds from the public in the form of deposits and distribute funds in the form of loans and other services, banks provide facilities in providing credit services. The community in general still feels difficulties and considers …
Indonesia is a country that is trying to carry out national development. Taxes are seen as a very important part of state revenue. When compared with state revenue from the oil and gas sector, the government is making more efforts to make taxes as a reliable source of state revenue. For this reason, the government, through the tax directorate general, strives to continuously increase state reve…
The purpose of this study was to determine (1) the effect of the abuse of information technology on accounting student academic fraud behavior as a prospective accountant, (2) the effect of student integrity on the academic fraud behavior of accounting students as a candidate accountant and (3) the influence of misuse of information technology and student integrity on academic fraud behavior of…
This study aims to determine the effect of capital structure, profitability, and company size on firm value. Previous studies of company value have shown different results. Therefore, other research needs to be done to reexamine theories about company value. The population of this study were 10 manufacturing companies in the food and beverage sector. The sampling method used was purposive samp…
This study aimed to analyze the effect of EPS, DPS, ROE, and ROI of the price on indeks LQ-45 in Indonesian Stock Exchange period 2013-2017. Independent variables was use in study is Earning Per Share (EPS),Dividend Per Share (DPS), Return On Equity (ROE), Return On Investment (ROI), while dependent variable is stock price. Sampling techniques were selected by purposive sampling of 69 index LQ…
This study aims to analyze and obtain empirical evidence about the effect of KAP size, audit opinion, independent committee members, and the complexity of company operations on the audit report lag. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2019. The research population consisted of 187 companies using purposive sampl…
Along with technological developments, of course it brings many changes in various aspects, one of which is in the economic field. The purpose of this study is to determine the effect of capital structure, profitability and company size on the value of companies on the Indonesian Stock Exchange for the 2017-2018 period. The population of this research is companies that are listed in LQ-45 on th…
This study aims to abtain empirical evidence about the effect of differences in accounting earnings and fiscal earnings (book tax differences) on earnings growth. The population in this study are metal sub sector manufacturing companies and the like listed on theIndonesia Stock Exchange in 2014-2018. The research dan were obtained from the financial statements of manufacturing companies for the…
This research aims to know and analyze the effect of Devidend payout ratio (DPR), Current ratio (CR) and Variance of Earning growth towards price eaming ratios (per) for the corporation Food and drink listed in the Indonesian stock exchange 2014 2018. It's a quantitative study. The data researchers use is a secondary data of financial statements (balance sheets and income statements). Sample h…