Effect Of Solvency Research Articles

Pengaruh Solvabilitas Dan Laba Operasi Terhadap Kecenderungan Audit Delay Dengan Struktur Kepemilikan Manajerial Dan Ukuran Perusahaan Sebagai Pemoderasi

Abstract This study aims to prove (1) the effect of solvency on audit delay, (2) the effect of operating profit on audit delay, (3) managerial ownership structure can moderate the effect of solvency on audit delay, (4) managerial ownership structure can moderate the effect of operating profit. has an effect on audit delay, (5) firm size can moderate the effect of solvency on audit delay, and (6) firm size can moderate the effect of operating profit on audit delay. To achieve the research objectives, the research design used is causal quantitative by using secondary data obtained from the company's annual financial statements. The population of this research is all companies in the Property, Real Estate and Building Construction sector on the Indonesia Stock Exchange as many as 65 companies. The sampling technique in this study used purposive sampling with a total sample of 35 companies. The data analysis technique used is moderated regression analysis. The results show that (1) solvency has a positive effect on audit delay, (2) operating profit has a negative effect on audit delay, (3) managerial ownership structure can moderate the effect of solvency on audit delay, (4) managerial ownership structure can moderate the effect of earnings. operations affect audit delay, (5) firm size can moderate the effect of solvency on audit delay, (6) firm size can moderate the effect of operating profit on audit delay. Keywords : solvency, operating profit, managerial ownership, firm size, audit delay

THE EFFECT OF SOLVENCY, COMPANY SIZE AND ACTIVITY ON PROFIT GROWTH IN MINING COMPANIES THAT ARE LISTED ON THE INDONESIA STOCK EXCHANGE FOR 2017-2021 PERIOD

This study aims to determine and obtain empirical evidence of the effect of solvency, company size and activity on profit growth in mining companies listed on the Indonesia Stock Exchange for the period 2017-2021. This research method uses a quantitative approach. The data collection technique is a questionnaire. The sample in this study used purposive sampling, namely 60 samples. The results of this study indicate that partially the solvency variable has no effect on earnings growth. The company size variable has no effect on earnings growth. Activity variables have no effect on earnings growth. Simultaneously solvency, company size and activity have no effect on earnings growth

PENGARUH RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2020

Infrastructure companies are companies that contribute to development, this type of company also has good prospects, especially in the global capital market. So in this case a company wants its business to be sustainable and therefore always tries to manage its finances by obtaining, allocating and using it efficiently and effectively, as well as improving the quality of new products and investments. This study aims to determine the effect of liquidity, solvency and profitability on firm value in infrastructure sector companies listed on the Indonesia Stock Exchange in 2017-2020. The method used is a quantitative approach and multiple linear regression analysis, while for the determination of the sample using the purposive sampling method with certain criteria, the number of samples is 10 companies. Testing this data using SPSS 16 software. The results showed that liquidity had no effect on firm value, solvency had a significant effect on firm value, and profitability had a significant effect on firm value.

Dampak Sustainability Reporting dan Determinan Audit Delay

The financial statements of companies going public must be reported annually. Based on the regulation of the Financial Services Authority (OJK) Number 29/POJK.04/2016 states that companies or issuers are required to report their annual reports to the Financial Services Authority no later than the end of the fourth month after the end of the financial year (120 days), Timely submission of financial reports done by the company will be subject to sanctions. This study aims to determine the effect of profitability, solvency, and company size on audit delay. The population in this study are LQ45 companies listed on the IDX (Indonesian Stock Exchange) for the period 2017-2021. There are 45 public companies listed on the Indonesian Stock Exchange, which are registered as a population. The selected sample uses a purposive sampling technique, and a sample of 64 is obtained. This research model uses panel data regression using E-views version 12. The results of this study indicate that profitability has no effect on audit delay, solvency has an effect on audit delay, firm size effect on audit delay, sustainability reporting is not able to moderate the effect of profitability on audit delay, and sustainability reporting is able to moderate the effect of solvency on audit delay. Subsequent research can add to research in other sectors such as manufacturing, mining and real estate.

The Effect of Liquidity, Solvency and Activities on The Profitability of Agricultural Sector Companies Listed on The Indonesia Stock Exchange

This study aims to determine the effect of liquidity, solvency, and activity on profitability in agricultural sector companies in 2012 – 2021. This type of research is survey research. The population used is all agricultural sector companies using the purposive sampling technique so that there are 6 samples of companies with a time period of 10 years so that the sample to be observed is 60. This study uses the documentation method obtained from the annual financial statements on the website (www.idx.co.id). The data analysis technique used the OLS (Ordinary Least Square) model. The results showed that liquidity, solvency, and activity simultaneously had a significant effect on profitability. Partially, liquidity, and activity have a significant effect, while solvency has no significant effect on profitability.

PENGARUH SOLVABILITAS, DAN LIKUIDITAS TERHADAP RETURN SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2018 - 2021

In this modern era, almost all aspects of life have undergone modernization, including market capital. The current capital market has provided a new alternative for investors. Now, investment is not only limited to real accounts and deposits in the banking system, but investment in capital markets has also developed. One of the most popular is stock. The purpose of this study is to determine the direct and indirect effect of solvency and liquidity ratios on stock returns with profitability ratios as the intervention variable. The method used in this research consists of quantitative data. Based on the research, there is no influence between the solvency ratio (X1) on stock returns (Y), which is seen partially by the t value of -0.654 and the significance value is 0.514. There is no influence between the liquidity ratio (X2) on stock returns (Y) which is seen partially by the t-value of 0.714 and the significance value of 0.477. There is no influence between the profitability ratio (Z) on stock returns (Y) which is seen partially by the t value of -0.449 and the significance value is 0.654. There is an influence between the solvency ratio (X1) on profitability (Z) which is seen partially by the t value of -2.758 and the significance value is 0.007. there is no influence between the liquidity ratio (X2) on stock returns (Y) which is seen partially by the t-value of -0.821 and the significance value is 0.414.

Pengaruh Solvabilitas terhadap Harga Saham pada PT. Japfa Comfeed Indonesia Tbk

The stock exchange as a source of corporate funding in competing globally to increase company profits and in general improve people's welfare, plays a very important role in the nation's economy. The research aims to determine the effect of solvency on stock prices at PT. Japfa Comfeed Indonesia Tbk. The research method uses interval ratio data and secondary data from financial report data for the 2015-2021 period. Data collection techniques use time series data. The results show that the variable debt to equity ratio has no significant effect and has the opposite direction, which means that an increase in the debt to equity ratio will reduce stock prices. Because investors think that the DER implemented by PT. Japfa Comfeed Indonesia Tbk. has an impact on increasing prices and resulting in lower investor purchasing decisions.Keywords: Solvability, Share Price, PT. Japfa Comfeed Tbk

Pengaruh Profitabilitas, Solvabilitas dan Pertumbuhan Perusahaan terhadap Manajemen Laba

This research aims to determine the effect of profitability, solvency and company growth on earnings management in food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population used in this study are food and beverage companies listed on the IDX for the 2017-2021 period. Profitability, solvency, company growth are independent variables, while earnings management is the dependent variable. The results of the partial test (t test) show that profitability has an effect on earnings management due to a significant value of 0.03 <0.05 and a calculated t value of 2.117 > 1.994. While the solvency and growth of the company have no effect on earnings management.

The Effect Of Liquidity, Profitability, And Solvency On Financial Distress With Good Corporate Governance As A Moderation

The Effect Of Liquidity, Profitability, And Solvency On Financial Distress With Good Corporate Governance As A Moderation

Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Sektor Aneka Industri

Delays in auditing financial reports within companies can be a cause of overall delays in issuing company reports, but audits will be necessary to ensure the accuracy and transparency of financial reports published by companies. Many factors trigger the emergence of audit delay. So researchers want to learn more about the effect of variables profitability, solvency, company size, audit opinion, and auditor reputation on audit delays. The researcher chose the population in manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) 2019-2021. The data analysis technique in this research is multiple linear regression. Sampling method with purposive sampling with the number of samples used 93 companies that have complied with the sampling. This study proves that profitability, company size, audit opinion affect audit delay while solvency and auditor reputation do not affect audit delay.
 Keywords: Profitability, Solvency, Company Size, Audit Opinion, Auditor Reputation, Audit delay.

Pengaruh Profitabilitas, Likuiditas dan Solvabilitas Terhadap Nilai Perusahaan Pada Perusahaan Perbankan

This study aims to determine the effect of profitability, liquidity and solvency partially and simultaneously on firm value in banking companies listed on the Indonesia Stock Exchange in 2014-2018. This study uses a quantitative approach with descriptive research type. The sample of this research is 19 companies that have met the criteria that have been set, the sampling method uses non-probability sampling with purposive sampling technique and data calculations using SPSS v.26.This study provides an illustration that the distribution of data that is used as a reference in the study is indicated not to be properly distributed, because in the recapitulation of the financial annual report there are several companies that do not present complete financial statement items, this affects the analysis of the processed data,The results showed that partially the profitability variable had no effect on firm value, liquidity had no effect on firm value, while partially solvency had a negative effect, and simultaneously the profitability, liquidity and solvency variables had no effect on firm value. Keywords: Profitability ; Liquidity ; Solvency ; The value of the company ; Banking

Several Factors Affecting the Occurrence of Audit Delay

This study aims to obtain empirical evidence regarding the effect of company size, solvency, company profit/loss, and KAP's reputation on audit delays in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were all manufacturing companies in the Food and Beverage Subsector, which were listed on the Indonesia Stock Exchange during the 2015-2017 period. The sample was selected based on the purposive sampling method. The selection of models used in this study were 12 companies. The data used in this study is secondary or quantitative, with data sources from financial reports audited by each company listed on the Indonesia Stock Exchange (IDX). The analytical method is the classical assumption test and multiple linear regression analysis. The study results show that company size, solvency, and KAP's reputation positively and significantly affect audit delay. In contrast, company profits/losses have a positive and insignificant impact on audit delay.

Advantages of a Millifluidic Approach to the Characterization of Long-Time Solvency Effects on Bulk Asphaltene Precipitation

The colloidal and aggregation behavior of asphaltenes in bulk dispersions is largely dependent on the solvent environment. Increasing the aliphatic fraction in these systems drives the aggregation of asphaltene clusters, leading to precipitation out of the bulk that can result in complications in the oil recovery and refining process. In this work, a millifluidic device is used to characterize the precipitation behavior of two asphaltene subfractions in good and poor solvent conditions to characterize the long-time solvency effects. Advantages to this approach are high discretization of the concentration gradient as well as shorter path lengths, which allow for better resolution of optical measurements in these extremely opaque systems. To measure precipitation, the critical aliphatic volume fraction (CAVF), defined in this work as the highest fraction of aliphatic solvent at which there is no visible precipitation in the sample, functions as a compositional breakpoint between stable and unstable dispersions. Results from this work show that asphaltene dispersions will reach a steady state after long times, on the order of months, of sample aging. Further, precipitation is visible at lower aliphatic fractions than what was determined in experiments using shorter aging times. This demonstrates how long-term effects should be considered when determining the stability of asphaltene dispersions.

The Effect of Liquidity and Solvency on PT. Sharia Banking is Listed on the Indonesia Stock Exchange

Ratio Financing to Deposit Ratio (FDR) and Capital Adequacy Ratio (CAR) on the share price of PT. Islamic Banking in 2017-2019. This study uses secondary data obtained from PT's annual published financial statements. Islamic Banking for the Year 2017-20019 is available on the related Bank's website. The data analysis technique used in this research is multiple linear regression analysis. The analytical tool used in this research is the Statistical Package For the Social Sciences (SPSS) version 16.0. The results of this study indicate that the Financing to Deposit Ratio and the Capital Adequate Ratio partially or simultaneously have no significant effect on share prices.

Study into the effects of the feedstock properties and stability on the catalytic hydrocracking of heavy oil

Various heavy oil feedstocks were investigated using several methods that are commonly employed to evaluate the stabilities of such feedstocks. More specifically, the microcarbon residue (MCR) content, the colloidal instability index (CII), the stability index (SI), and the Heithaus parameter (P value) were employed. The catalytic hydrocracking of heavy oils was carried out in a slurry-phase semi-batch reactor at 410 °C under 110 bar of hydrogen and in the presence of a Mo-octoate precursor (1000 wppm). The correlation between the feedstock properties (i.e., the MCR content and the CII) and the reaction performance in the upgrading process was established. It was found that feedstocks with higher MCR contents also contained greater numbers of aromatic components and shorter alkyl side chains, resulting in a higher tendency for coke formation and a lower yield of de-asphalted oil (DAO). Stability evaluation showed that stable feedstocks tended to produce less coke, greater DAO yields, and lower amounts of impurities compared to unstable feedstocks. In addition, it was revealed that the CII was sensitive to the reaction performance, suggesting that improving the stabilities of asphaltenes by means of the solvency effect is the key to obtaining high product quality.

PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI

Audit delay is defined as the length of time for the completion of the audit starting from the closing date of the financial year until the date of issuance of the financial statements. This study was conducted to provide empirical evidence of the effect of profitability and solvency on audit delay with firm size as a moderating variable. The sample of this study uses manufacturing companies in the consumer goods industry sector that are listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The data used are financial statements issued by the company every year. The sampling technique used purposive sampling method. This research uses multiple regression analysis method and moderated regression analysis with the MRA test approach. The results of this study indicate that solvency has an effect on audit delay, while profitability has no effect on audit delay and firm size is able to moderate the effect of solvency on audit delay, while firm size is unable to moderate the effect of profitability on audit delay.Keywords: Profitability, Solvency, Firm Size, Audit Delay

Pengaruh Likuiditas, Solvabilitas dan Efisiensi Modal Kerja Terhadap Profitabilitas Pada Perusahaan Subsektor Kosmetik dan Keperluan Rumah Tangga yang Terdaftar di BEI Periode 2017-2022

This study aims to analyze the effect of Liquidity (CR), Solvency (DER), and Work Capital Efficiency (WCT) on Profitability (ROA). This type of research used is quantitative research. The sampling method in this study used a purposive sampling technique. The samples used in this study were 6 companies in the cosmetics and household goods subsector that were listed on the IDX for 2017-2022 with data processed as many as 32 financial reports. The data were analyzed using multiple linear regression analysis and the classical assumption test which were obtained using the SPSS version 22 program. From the research conducted, it was found that partially the variables liquidity (CR), solvency (DER) and working capital efficiency (WCT) had a positive effect and significantly to profitability (ROA). The results of the study simultaneously show that the variables of liquidity, solvency, and working capital efficiency have a significant effect on profitability
 Keywords: liquidity, solvency, working capital efficiency, and profitability

Effect of Liquidity, Solvency, Profitability and Market Ratio on Stock Price

The purpose of this study was to analyze and examine the effect of Liquidity Ratio (CR), Solvency Ratio (DER), Profitability Ratio (ROE) and Market Ratio (EPS) on Stock Prices in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange Period 2016-2020. Investors or potential investors must analyze the stock price first so that there are no mistakes when investing because the movement of a company's stock price cannot be easily predicted. So it is necessary to know what things can affect stock prices. The data in this study were obtained from the financial statements of 14 manufacturing companies in the food and beverage sub-sector with secondary data collection techniques using panel data regression with eviews 10 software. The results of the study showed that CR, DER, and ROE had a positive effect and did not have a significant effect. to stock prices. While the EPS variable has a positive and significant effect on stock prices

EFFECT OF FINANCIAL RATIO ON VALUE COMPANIES WITH FINANCIAL DISTRESS AS INTERVENING VARIABLES IN THE COMPANY MANUFACTURE

Globalization that has occurred throughout the world has significantly impacted various aspects of the life of the world community. This study aimed to determine the direct effect of liquidity, solvency, profitability, and financial distress on firm value partially and simultaneously, as the indirect effect of liquidity, solvency, and profitability on firm value through financial distress as an intervening variable. This study uses a quantitative approach. In a sample of 28 companies, this study uses SPSS 22. The results of testing the liquidity effect on the firm value obtained t count 2.424 > t table 2.093 and a significance of 0.048 <α = 0.05. The results of testing the effect of solvency on the firm value obtained t count 2.558 > t table 2.093 and a significance of 0.013 <α = 0.05. The results of testing the liquidity effect on the firm value obtained t count 0.098 > t table 2.093 and a significance of 0.922 <α = 0.05. The results of testing the liquidity effect on the firm value obtained t count 2.152 > t table 2.093 and a significance of 0.019 <α = 0.05. Sobel test results show that financial distress cannot mediate the indirect effect of liquidity, solvency, and profitability on firm value. The regression coefficient for the direct effect of liquidity on firm value is 0.739. Meanwhile, the indirect effect of liquidity through financial distress as an intervening variable is -0.03293. JEL Classification: M10, M21, M41

Pendekatan Astronomis dalam Studi Islam

This study aims to determine whether or not the effect of profitability, liquidity and solvency on Islamic stock returns, the effect of profitability, liquidity and solvency on investment risk, the effect of investment risk on Islamic stock returns and whether or not significant investment risk as an intervening variable mediates the effect of profitability, liquidity and solvency on sharia stock returns. By using a sample of companies whose shares are listed on the Jakarta Islamic Index (JII) for the 2016-2021 period and multiple panel data regression with the best Common Effect Model (CEM) model, the following results are obtained: profitability, liquidity and solvency have a significant positive effect on Islamic stock returns; profitability, liquidity and solvency have a significant positive effect on investment risk; investment risk has a significant positive effect on sharia stock returns; and investment risk as an intervening variable has a significant positive effect mediating the effect of profitability, liquidity and solvency on sharia stock returns.