Effect Of Solvency Research Articles

The Effect of Auditor Opinion, Solvency, and Auditor Switching on Audit Delay with Company Size as a Moderating Variable in Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2019 - 2022

The objective of this study is to examine the impact of audit opinion, solvency, and auditor turnover on audit delay, accounting for the moderating variable of firm size. This study employs a quantitative research approach and utilizes secondary data acquired from the website www.idx.co.id. The populations under investigation in this study include of energy sector businesses that are publicly listed on the Indonesia Stock Exchange during the period of 2019-2022. The sampling method employed is that of purposive sampling. The sample acquired consisted of 49 firms. Indications from this study suggest that solvency positively influences audit delay. Furthermore, the impact of audit opinion and auditor turnover on audit delay is not statistically significant. The impact of audit opinion on audit delay cannot be moderated by the size of the company. The impact of fiscal solvency and auditor switching on audit time might be moderated by the size of the company.

Analisis Determinan Faktor pada Earning Per Share Perusahaan

Research aimed to analyze the effect of profitability and solvency to earnings per share. EPS describes the firm’s performance. Whether the firm’s performance is good or not, one of which is measured by its ability to generate profit per share. Also the presence of research gaps from previous research. This makes this research interesting and urgent to do. This research is used purposive sampling method. The samples criteria are included in the LQ45 Index, have positive EPS, have positive profitability and have complete data needed in this research. Research data were analyzed through the Linear Regression program. Regression analysis is carried out by conducting the t test and F test. T test is carried out to analyze the effect of each independent variable on the dependent variable and F test is carried out to analyze the effect of the independent variables simultaneously on the dependent variable. Based on the t test, the results show that Return on Equity or profitability at a significance of 0.000 <0.05 and the Solvency variable at a significance of 0.001 <0.05 proves to have a significant effect on Earnings Per Share (EPS). Based on the F test, it shows the results of profitability and solvency have simultaneous significant effect on Earnings Per Share (EPS) at a significance of 0.001 <0.05.

PENGARUH LIKUIDITAS,SOLVABILITAS,DAN STRUKTUR MODALTERHADAP NILAI PERUSAHAAN PADA SEKTOR FARMASI YANG TERDAFTAR DI BEI PERIODE 2018-2021

Well-established pharmaceutical companies always try to implement the company's activity to achieve the company's goals, ie. increase the value of the company. The goals of the company can be achieved mainly thanks to the high profitability of the company, which is reflected in theprofit margin of the company, which is mainly supported by financial resources. The study used descriptive quantitative methods with a test measure of 32 observational data taken from a sample size of 8 companies and multiplied by 4 years of research. The purpose of this study is to see the effect of liquidity, solvency and capital structure on the value of a pharmaceutical company listed on IDX in the period 2018-2021. The results of the study show that the liquid variable has a partially negative and significant effect on the value variable of the pharmaceutical company listed by BEI for the period 2018-2021. The solvency variable has a partially positive and significant effect on the value variable of the pharmaceutical sector listed in the BEI in the period 2018-2021. 2021. The variable of capital structure has a partial effect on the enterprise value variable in the pharmaceutical industry listed on IDX for the period 2018-2021. The variables liquidity, solvency and capital structuresimultaneously positively and significantly influence the change in the value of the company in the pharmaceutical segment recorded on the IDX within the period 2018-2022.

Fundamental Factors on Stock Price with Sustainability Report as Moderating Variable

This study aims to obtain empirical evidence of the effect of Liquidity, Solvency, and Profitability on Stock Prices with Sustainability Report as a Moderating Variable. The population in this study were mining companies on the Indonesia Stock Exchange. Sampling was done using purposive sampling. The secondary data collection method used is financial reports and sustainability reports. The results showed that Liquidity and Profitability had no effect on Stock Price while Solvency had a negative effect on Stock Price, Sustainability Report did not strengthen Liquidity and Profitability on Stock Price while Sustainability Report strengthened the effect of Solvency on Stock Price.

PENGARUH PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN

This study aims to examine the effect of profitability, liquidity, and solvency on the value of companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during the period 2021-2023. This study uses secondary data obtained from the annual financial statements of LQ45 companies published on the IDX website (www.idx.co.id). The research sample consisted of 28 companies that were consistently listed in the LQ45 index during the period. The analysis method used is panel data regression analysis using Eviews 13 software. The results showed that profitability has a positive and significant effect on firm value, liquidity has no significant effect on firm value, and solvency has a positive and significant effect on firm value. This research has important implications for investors, company management, government, and the Indonesia Stock Exchange in decision making and policy formulation

PENGARUH CAPITAL ADEQUECY RATIO DAN SOLVABILITAS TERHADAP PERTUMBUHAN LABA DENGAN SUKU BUNGA SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2019-2022

This study aims to determine the effect of Capital Adequacy Ratio and Solvency on Profit Growth with Interest Rates as a Moderating Variable in Banking Companies Listed on the IDX for the 2019-2022 Period. The data in this study are secondary data obtained from financial reports. The data collection method in this study is descriptive and quantitative. The population in this study is banking companies listed on the Stock Exchange for 4 years from 2019-2022. The sample used in this study was 9 companies using the Purposive sampling technique. Based on the hypothesis test using the Smart PLS 3.0 application that has been carried out, the results show that the Capital Adequacy Ratio has a positive and significant effect on profit growth, and Solvency has a positive but not significant effect on profit growth. The interest rate moderating variable in this study shows that interest rates significantly moderate the Capital Adequacy Ratio on profit growth and interest rates do not significantly moderate solvency on profit growth.

The Effect of Company Performance on Underpricing Level IPO Shares on the Indonesia Stock Exchange for the Period 2013- 2023

The purpose of this study was to examine the effect of profitability, solvency, company size, and company age on the level of underpricing of IPO shares on the Indonesia Stock Exchange for the period 2013- 2023. Underpricing is the difference between the IPO stock offering price and the market price when the shares are first traded on the market. This study aims to examine the effect of profitability, solvency, company size and company age on the level of underpricing of IPOshares on the IDX for the period 2013-2023. The sample of this study was 376 using purposive sampling. Data collection techniques using non-participant observation methods. The data analysis technique used is the Structural Equation Model (SEM) using Partial Least Square (PLS). Research data is processed using Smart-PLS version 4 software by evaluating the inner model and bootstrapping. The results of this study indicate that profitability, solvency, company size and company age have a negative effect on the level of underpricing of IPO shares on the IDX for the period 2013-2023. This means that the better profitability, solvency and company size owned can reduce the level of underpricing of IPO shares. Companies that have been established for a long time can also reduce the level of underpricing of IPO shares on the IDX for the 2013-2023 period.

Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Periode 2016-2020

Audit reports are important for stakeholders and management. For management, it is required to submit financial reports that are in accordance with financial accounting standards and have been audited by a public accountant registered with BAPEPAM. The issuance of financial reports will expedite the process of publishing financial statements. As for the timeliness of the publication of financial reports to be published, it will affect the timeliness of decision making. The purpose of this study was to determine and analyze the effect of company size, solvency, profitability, and audit committee on audit delay. The company population is all manufacturing companies in 2016-2020 and the research sample is 10 companies. The data used is secondary data in the form of financial report documentation and company annual reports obtained from the IDX. The results of the study, namely partially, show that the variables that influence audit delay are company size and profitability (ROA). The significance level of these variables is 0.022 and 0.034. While the solvency and audit committee variables have no effect. The test results simultaneously show that all variables have a significant effect on audit delay.

PERAN SUKU BUNGA DALAM MEMODERASI PENGARUH SOLVABILITAS, LOAN TO DEPOSIT RATIO DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS PADA BANK UMUM KONVENSIONAL PERSERO YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PADA TAHUN 2015-2022

Banks are companies that operate in the financial services sector, acting as intermediaries between people who need funds and people who have funds. The purpose of this study was to analyze and test the role of interest rates in moderating the effect of Solvency, Loan Deposit Ratio and Non-Performing Loans on Profitability. The method used in this research is descriptive quantitative. The population in this study is a Conventional Commercial Bank registered with the Financial Services Authority in 2015-2022. Purposive sampling is the sampling technique in this study. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of hypothesis testing using a statistical application, Smart PLS 3.0, the results showed that Solvency has a significant negative effect on Profitability, Loan Deposit Ratio has a negative but insignificant effect on Profitability, and Non-Performing Loan has a significant negative effect on Profitability. Interest rates negatively but not significantly moderate the effect of Solvency on Profitability. Interest rates insignificantly moderate the effect of Loan Deposit Ratio on Profitability. Interest rates insignificantly moderate the effect of Non-Performing loans on Profitability.

Faktor-Faktor yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2018-2020

This study aims to determine the effect of profitability, solvency and firm size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020.The type of data used in this research is secondary data. Secondary data is a type of research data obtained by researchers indirectly through intermediary media. Secondary data is generally in the form of evidence, historical records or reports that have been compiled for publication or unpublished (Fanny et al, 2017). Secondary data or quantitative data with data sources from financial statements that have been audited by each manufacturing company listed on the Indonesia Stock Exchange (IDX) which is time series data for the period 2018-2020 obtained from the Indonesia Stock Exchange website. (www.idx.co.id). The results of this study indicate that profitability partially has a negative effect on audit delay, solvency partially affects audit delay, company size partially does not affect audit delay, while profitability, solvency, and company size simultaneously have no effect on audit delay.

Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Sektor Properties & Real Estate

This research is based on the phenomenon of many public companies experiencing long periods of time in publishing their financial reports. This research aims to test the effect of profitability, solvency, firm size, and auditor reputation on audit. In this study, profitability, solvency, firm size, and auditor reputation variables act as independent variables, besides the dependent variable used is audit delay. The sample in this study is properties & real estate companies listed on the IDX in 2021- 2022 with a total sample of 70 samples. The sample selection is based on the purposive sampling method with the criteria and requirements determined by the researcher. The analytical method used in this research is multiple linear regression analysis using SPSS 25 program aid. The results showed that partially variables profitability have a significant negative effect on audit delay and solvency have a negative effect but not significant on audit delay. Meanwhile, the firm size and auditor reputation have a positif but not significant effect on audit delay.

Pengaruh Likuiditas, Solvabilitas, Aktivitas, dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019 - 2022

This study aims to determine the Effect of Liquidity, Solvency, Activity, and Profitability on Company Value in Automotive Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2022 Period. This type of research is quantitative research and has a total population of 15 companies. For sample collection, this study uses a purposive sampling technique to obtain a sample size of 10 companies. The data was analyzed using panel data regression through the Eviews 10 program. Based on the results of the partial test, Liquidity (Current Ratio), Solvency (Debt to Equity Ratio), and Activity (Total Assets Turn Over) have a negative and insignificant effect on Company Value (Price to Book Value), while Profitability (Return on Assets) has a positive and significant effect on Company Value (Price to Book Value). Simultaneously, Liquidity (Current Ratio), Solvency (Debt to Equity Ratio), Activity (Total Asset Turnover), and Profitability (Return on Assets) have a significant effect on Company Value.

Analysis of the Effect of Investor Sentiment, Liquidity, Solvency, and Economic Value Added (EVA) on Stock Returns with Corporate Social Responsibility (CSR) as a Moderating Variable in Health Sector Companies (Healthcare) Listed on the Indonesia Stock Exchange (IDX) Period 2018 -2022

The purpose of this study was to analyze how the influence of investor sentiment, liquidity, solvency, and economic value added can affect stock returns with moderation by corporate social responsibility disclosure in health sector companies (healthcare) listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. This research was conducted on health sector companies (healthcare) listed on the IDX, data information was obtained through the official website of the Indonesia Stock Exchange www.idx.com, the sampling technique used purposive sampling with a population of 33 health companies listed on the Indonesia Stock Exchange for the period 2018-2022 and a sample of 13 companies. Testing is done with panel data analysis regression and Moderated Regression Analysis (MRA) utilizing E-views statistical data processing software. The results of this study indicate that the variables of investor sentiment, liquidity, and economic value added have no significant effect on stock returns, while solvency variables have a significant effect on stock returns. Corporate social responsibility disclosure is also unable to moderate the relationship of investor sentiment, liquidity, solvency, and economic value added to stock returns.

THE EFFECT OF PROFITABILITY AND SOLVENCY ON STOCK RETURNS MODERATED BY MACROECONOMIC

The purpose of this study was to examine the effect of profitability and solvency on stock returns moderated by macroeconomic. The population of this study are companies listed on the Sri Kehati index with purposive sampling technique. The analysis used is PLS-SEM using SmartPLS 3.0 software. The analysis in this study was carried out by testing the outer model and inner model. This study shows that profitability has an insignificant positive effect on stock returns, solvency has a significant positive effect on stock returns, macroeconomic weakens the effect of profitability on stock returns, and macroeconomic strengthens the effect of solvency on stock returns.

The Effect of Auditor Opinion, Solvency, Company Size, and Audit Tenure on Audit Delay in Manufacturing Companies

This research aims to test and analyze the influence of audit opinion, solvency, company size, and audit tenure on audit delay. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research uses quantitative methods with multiple linear regression analysis tools. The sampling method used purposive sampling with a total sample of 86 companies during 2017-2021. The results of this research show that partially audit opinion and company size have a positive effect on audit delay, while solvency and audit tenure have no effect on audit delay.

The Effect of Auditor Opinion, Solvency, Company Size, and Audit Tenure on Audit Delay in Manufacturing Companies

The Effect of Auditor Opinion, Solvency, Company Size, and Audit Tenure on Audit Delay in Manufacturing Companies

Empirical Study to Evaluate Financial Fitness of Listed Commercial Banks of Pakistan

The main purpose of this research is to find the effect of financial fraud, bank size, liquidity, solvency, and efficiency on the financial performance of selected Pakistani commercial banking sector. This research is conducted for assessing the financial stability of the commercial Banking sector of Pakistan. In this research, the ratio analysis technique is adopted for investigating the financial performance of the Banking Sector for the period 2012 to 2018. This study found that bank size, financial fraud, efficiency, solvency and liquidity have a significant impact on the financial performance of commercial banks in Pakistan. This research suggested that commercial banking zone working in Pakistan should be brought into being place fraud discernment appliance by framing up a well-organized and systematic, well-established, and reliable and operating fraud detection sub-division to supervise all the transactions that are contemplated vulnerable to fraudulent practices to minimization vice for them to maximization of profits for better monetary/financial progress/performance.

Pengaruh Profitabilitas, Solvabilitas dan Audit Tenure Terhadap Audit Delay

This study aims to determine the effect of Profitability, Solvency, and Audit Tenure on Audit Delay. The purpose of writing scientific articles is to find out the hypothesis of influence between variables, which can be used in future research. This research uses qualitative descriptive methods and library research accessed through Google Scholar, e-books, and other online media. The result of writing this literature review article is: Profitability and Solvency have a positive insignificant effect on Audit Delay, Audit Tenure has a significant effect on Audit Delay.

Pengaruh Dividen, Profitabilitas Dan Solvabilitas Terhadap Nilai Perusahaan

This study aims to determine the effect of dividends, profitability and solvency on firm value in food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Dividends are measured using the dividend payout ratio (DPR), profitability is measured using return on assets(ROA) and solvency is measured using the debt to equity ratio (DER) and company value is measured using price to book value (PBV). This type of research is quantitative research, sampling in this study was carried out by purposive sampling method with predetermined criteria resulting in a sample of 16 companies. The analytical method used is multiple linear regression analysis using SPSS version 25. The partial results show that dividends and solvency have no effect on firm value, while profitability has a significant effect on firm value, simultaneous or simultaneous test results show that the independen variables namely dividends, profitability and solvency have a significant effect on firm value.

Pengaruh Ukuran Perusahaan, Solvabilitas dan Laba Rugi Terhadap Audit Delay pada Perusahaan Menufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2020

This study aims to examine the effect of firm size, solvency and profit and loss on audit delay in manufacturing companies listed on IDX for the 2019-2020 period. The population of this study consisted of 175 manufacturing companies listed on the Stock Exchange and the sampling method using purposive sampling. With this method, a sample of 26 companies was obtained with an observation period of 2 years (2019-2020) so that the number of observations was 52. The audit delay variable was measured by the date of issue of the financial statements minus the date of issue of the auditor's report, the size of the company was measured by Ln total assets, solvency is measured by using debt to asset ratio and profit and loss is measured by Ln value of profit and loss. The data used in this research is quantitative data. The data collection technique used in this research is the documentation method and the internet web. The data analysis technique used multiple linear regression analysis. The results showed that: 1) firm size had a significant effect on audit delay, 2) solvency had a significant effect on audit delay, 3) profit and loss had no significant effect on audit delay, 4) firm size, solvency and profit and loss simultaneously had a significant effect on audit. Delay.