The companies that experience a longer audit report lag will have a negative impact on the market value of the company's shares on the Indonesia Stock Exchange. There are several factors that cause the audit report lag. First, solvency affects the audit report lag, of course, there is a component of the lag in fieldwork to determine the amount of creditor debt to the company being audited. The …
Capital structure has a huge influence on firm value. To determine the effect consider factor such as sales growth and company size. The purpose of this study is to analyze the effect of sales growth and company size on capital structure. The population in this study were 6 companies using purposive sampling method, while the sample in this study were 5 companies. This research was conducted on…
This study uses a capital structure variable, profitability, and company size on firm value. The aim of the study was to determine the effect of capital structure, profitability, company size simultaneously and partially on company value in the 2014-2018 period listed on the IDX. The populayion in this study meno used the automotive industry of 13 companies a sample of 11 companies. This study …
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 aims to prove whether tax rates and company size affect the Capital Structure of manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. The dependent variable used is the capital structure. The independent variables used are tax rate and company size. This study uses a purposive sampling method. A total of 13 companies were determined as samples. Thi…
Companies that go public must report their audited financial statements to the public. In audited financial statements, the auditors give their opinion on the company's financial statements. In this final report, the author explains about audit and modified audit opinion, namely Going-Concern audit opinion. There are several things that can influence auditors in giving Going-Concern audit opini…
This study aimed to get empirical evidence about the effect of firm size, leverage, profitability, fixed asset intensity, and the intensity of supplies on the effective tax rate. Independent variables used in this study is the size of the company, leverage, profitability, fixed asset intensity, and the intensity of the inventory with the dependent variable is the effective tax rate. The popula…
This research is to analyze the factors that influence audit report lag. The independent variables used in this study are as follows: (1) Solvability, (2) Company Size, (3) Holding Company, (4) Company Profit and Loss. Whereas the dependent variable used is the audit lag report. The sample used in this study were 12 basic industrial and chemical manufacturing companies that reported the annual…
This research was conducted to determine the effect of company size, leverage, company growth, and public accounting firm reputation on going concern audit opinion. This study uses data taken from the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id. The population in this study are all insurance companies listed on the Indonesia Stock Exchange (IDX) for the 2014-201…