The Financial Signaling And Internal Factor Company Against To Earning Per Share

Prasetiyo, Yudhi

doi:10.46367/jas.v6i2.836

Cited by 2 publications

(2 citation statements)

References 14 publications

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“…Keefektivitasan manajemen dalam mengelola perusahaan dapat diketahui melalui rasio profitabilitas (Purbawangsa et al 2019). Tujuan penggunaan profitabilitas yaitu sebagai tolok ukur perusahaan dalam menciptakan laba pada waktu tertentu, sebagai pembanding laba terdahulu dengan sekarang, mengevaluasi progress laba dari setiap periode, dan mengukur efektivitas manajemen dalam mengelola dana perusahaan (Kasmir 2019;Prasetiyo 2022). Kesuksesan manajemen dalam mengelola bisnis dibuktikan dengan pencapaian laba yang maksimal dari kegiatan perdagangan dan pendapatan investasi (Rozzi and Bahjatullah 2021).…”

Section: Profitabilitasunclassified

Firm Size In Moderate Factors Affecting Islamic Social Reporting

Setiyani,

Citradewi

2023

JAS

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This research aims to show the influence of profitability, leverage, and size of the board of commissioners on Islamic social reporting (ISR) disclosure with company size as a moderating variable in Jakarta Islamic Index (JII) companies for 2019-2021. The population of this research was 30 companies, and the selected sample was 13 companies using purposive sampling, so the total sample data is 39. The source used secondary data from company annual reports obtained through each website. Data analysis uses moderated regression analysis (MRA). This research confirms that profitability has a positive and significant effect on ISR disclosure. The leverage and size of the board of commissioners do not affect ISR disclosure. Company size can moderate the effect of profitability on ISR disclosure. Company size cannot moderate the influence of leverage and board size on ISR disclosure. This research shows that effective asset management can increase ISR disclosure for businesses that achieve high profitability, so the research results can be a reference for business management when making ISR policies, especially those related to Islamic business. This research can also be used as evaluation material for company management in determining policies related to ISR, especially in Islamic-motivated companies.

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Section: Profitabilitasunclassified

Firm Size In Moderate Factors Affecting Islamic Social Reporting

Setiyani,

Citradewi

2023

JAS

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“…The market may respond favorably or unfavorably to the data after it is sent. Stock prices increase when issuers signal good news, but when industry signals provide bad news, stock prices fall (Prasetiyo, 2022). Investors consider audit delays due to delays in financial information to cause abnormal stock movements.…”

Section: Introductionmentioning

confidence: 99%

Implications of Company Financial Performance and Independent Auditor Reputation on Audit Delay

Prasetiyo,

Wisnantiasri,

Riyani

2023

dakp

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The proper submission of financial reports affects the company's reputation because it ensures that short-term and long-term decisions and policies are made quickly so that the public gets information quickly. This study aims to determine whether audit delays are influenced by financial performance and examiner reputation. The period 2016-2021 is the time span of this research with various types of industrial or business companies listed on the Indonesia Stock Exchange. This study is quantitative in nature. The test sample consists of 126 entities and is taken by purposive sampling. The data analysis technique uses multiple linear regression. Based on the results of the analysis obtained, it was found that liquidity proxied in the quick ratio did not show significant results on audit delay, then profitability proxied by net profit margin showed significant results on audit delay, then for solvency proxied by debt to assets gave results had no significant effect on audit delay, then for external auditor reputation also did not show significant results on audit delay.

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The Financial Signaling And Internal Factor Company Against To Earning Per Share

Cited by 2 publications

References 14 publications

Firm Size In Moderate Factors Affecting Islamic Social Reporting

Firm Size In Moderate Factors Affecting Islamic Social Reporting

Implications of Company Financial Performance and Independent Auditor Reputation on Audit Delay

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