The purpose of this study is to determine whether the factors of financial reward, work environment, social values and academic achievement affect the career choice of student majoring in accounting as public accountant. This research was conducted based on the inconsistent result of the previous research. The sample used in this study were students majoring in business accounting at the faculty economic and business of pancasila university. The the object of the study was 57 respondents.The analytical method used in this study is a multiple linear regression statistical analysis using SPSS version 25. The conclusion that can be obtained from this study is that social values and academic achievement have a significant effect on career choice as a public accountant while Financial awards and work environment do not affect the choice of career as a public accountant.
This research is to examine and analyze the impact of firm size, investment decision, funding decision, dividend policy, and profitability to value of the firm to the property, real estate and building constraction companies that is listing in Indonesian Stock Exchange (IDX) in the year of 2012-2016. This sample research is taken by purposive sampling technique, so as to get as many 17 samples of property, real estate, and building constraction companies that is listing in Indonesian Stock Exchange (IDX) in the year of 2012-2016. Analysis method that is used multiple linear regression.
The result of the research is shown that funding decision, dividend policy and profitability is impacted to the value of the firm, while the firm size and investment decision is not impacted to the value of the firm.
Keywords: firm size, investment decision, funding decision, dividend policy, profitability, the firm value, multiple linear regression
This study aims to determine the effect of financial target, ineffective monitoring, auditors change, and directors change on financial statement fraud which is proxied by earnings management. The proxied of each variable are return on asset (ROA), ratio of independent board of commissioners, and dummy variables for auditor change and director change. The data is secondary data. The population is manufacturing companies sector consumer goods industry listed on Indonesia Stock Exchange (IDX) for the period 2016-2019. The research sample consisted of 28 companies using purposive sampling. Hypothesis testing used multiple linear analysis by using of Eviews10 software application. The results of this study indicate that financial target and auditor change had a significant positive effect on financial statement fraud, while ineffective monitoring and director change had no effect on financial statement fraud.
The purpose of this research is to determine whether there are significant differences in the CAR, NPL, ROA, ROE, NIM, BOPO, and LDR between government bank compared to private banks in Indonesia Stock Exchange (IDX) the periode of 2011-2015. Method of sample selection was done by purposive sampling, the samples obtained from government banks such as BNI, BRI, BTN, and Mandiri bank, while from private banks such as BCA, CIMB Niaga, Danamon, and Permata bank. Data analysis methods is hypothesis testing using two different test mean (paired sample t-test) and wilcoxon signed rank test. The results showed that the financial performance of the ratio for CAR, NPL, ROA, NIM, BOPO, and LDR there is no significant difference between the government banks and private bank. While the financial performance of the ROE ratio there are significant differences between the government banks and private banks
The rapid development of Islamic banking has many positive impacts, but on the other hand, the development also demands the readiness of sharia banking in meeting the soundness level standard set by the regulator. This study aimed to integrate the two methods of measurement of Islamic financial institutions, the CAMEL method and maqasidsharia method. How far the ability of CAMEL, macro and general measurement, in measuring the variables on the maqasid sharia. This research used panel data model and analyzed four regressions model which welfare model for Sharia Commercial Bank and Sharia Business Unit and affordable product model for Sharia Commercial Bank and Sharia Business Unit. This research used the quantitative descriptive method. We found that only affordable product in Sharia Business Unit can explain independent variable. Other than that, earning component in CAMEL (ROA) had a positive and significant relationship with profit sharing scheme loan. From the results of research conducted, in general, CAMEL and maqasid sharia did not have a relationship except for Sharia Business Unit. This condition can happen because of many things. Among the greater was risks and in terms of better profitability. Therefore, Sharia Commercial Bank and Sharia Business Unit, generally still run a relatively low-risk financing scheme such as murabahah.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.