This research is about the value of property and real estate companies in Indonesia Stock Exchange 2013 to 2016. The purpose is to analyze Profitability and Good Corporate Governance in mediating the influence of Capital Structure and Corporate Growth on company value. Methods of data analysis using multiple regression and test to test the hypothesis sobel. Population in this research is property and real estate company listed in Indonesia Stock Exchange 2013 until 2016. Samples in this research selected through purposive sampling, so that obtained by sample as many as 80 companies. The result shows that capital structure has a significant negative effect on profitability, company growth has a significant positive effect on profitability. Capital structure has a significant positive effect on Good Corporate Governance, Corporate Growth has negative effect is not significant to Good Corporate Governance. Capital structure has a significant positive effect on firm value, company growth has negative effect not significant to firm value. Profitability has a significant positive effect on corporate value and Good Corporate Governance negatively influence not significant to company value. Profitability mediates negatively the influence of capital structure on firm value and positively positive significant growth of the firm against firm value. Good Corporate Governance does not mediate the influence of capital structure and firm growth on firm value
Aims: Study this regarding audit delays, aim to analyze the influence size companies and auditors switching to audit delay with an internal control system (ICS) as variable mediation on companies listed on the Indonesia Stock Exchange in 2020. Study Design: The design of this research study is correlational. Place and Duration of Study: Indonesian Stock Exchange (IDX) issuers in 2020. Methodology: Population is all publicly listed companies on the Indonesia Stock Exchange, totalling 786. Research data is classified as secondary data collected by documentaries, techniques the analysis use analysis regression logistic and multiple linear regression. Total sample 89 was obtained with the formula Slovin on level 10% significance, while the sample was chosen randomly. Results: Results show that size company no take effect against ICS, but auditor switching negatively affects ICS. Size company no take effect on audit delay, and auditor switching positively affects audit delay and ICS negatively against audit delays. In the study, this was also found that ICS or not could mediate influence the size company against audit delay. However, ICS can mediate the effect of auditor switching on audit delay. Conclusion: The results of this study support the theory of contingency in explaining audit delay by providing empirical proof that the internal control system can reduce audit delay and mediation the effect of auditor switching on audit delay. Become a reference or reference source for conducting similar research.
Leadership Description of the Head of the Gapura Village, Watukumpul District, Pemalang Regency. The practice of democracy has legitimized village leadership through village head elections. This legitimacy is a social asset that strengthens the village head to lead the village. Although in practice the implementation of government duties is certainly not enough if it only relates to public recognition, it requires administrative capabilities. At the concept and theory level, sometimes the village head cannot define in detail and measurably, but basically the nature of leadership values has been taken with simple patterns. Therefore, a combination of the two is needed so that the wheels of government can be implemented properly. The purpose of this study was to find out the leadership of the village head, to provide input to the District Head and Pemalang District Government about the leadership of the village head, and to provide an empirical picture to the readers as material for the study of governmental science development. This study uses a descriptive approach to describe existing phenomena, both natural and human engineering. The results show that at the empirical level the leadership values have been largely carried out by the Head of the Gapura Village, but the concepts of leadership in theoretical studies are still needed in addition to regulatory guidelines to complement the capacity of a village head
Aims: This study is about the timeliness of financial reporting. It aims to analyse the profitability and leverage in mediating the effect of company size on the timeliness of financial reporting of Indonesian Stock Exchange (IDX) issuers in 2017-2019. Study Design: The design of this research study is correlational. Place and Duration of Study: Indonesian Stock Exchange (IDX) issuers in 2017-2019. Methodology: Its population of all companies listed on IDX in 2017-2019, totalling 645 in 2017, 714 in 2018 and 792 in 2019. The sample was chosen intentionally for issuers who were not on time and simple random for issuers who were on time. The number of samples is 222, consisting of 98 who are not on time and 124 who are on time. The data type is secondary data, collected using documentation, while the data processing technique uses a structural equation model. Results: The results show that the company's size significantly positively affects profitability. Firm size has a significant positive effect on leverage and the timeliness of financial reporting. Profitability has a significant positive effect on the timeliness of financial reporting. Profitability mediates a significant positive influence on company size on the timeliness of financial reporting. However, leverage has a significant positive effect on the timeliness of financial reporting. Leverage does not mediate the influence of company size on the timeliness of financial reporting. Conclusion: This study supports the signalling theory in explaining the effect of firm size, profitability and leverage on the timeliness of financial reporting, as well as the role of profitability and leverage in mediating firm size on the timeliness of financial reporting.
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