Browsing by Author "Yusuf, Paulus Sugianto"

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    EFFECT OF AUDIT QUALITY ON EARNINGS MANAGEMENT IN TRANSPORTATION SUB-SECTOR COMPANIES REGISTERED IN THE INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2016-2019
    (Solid State Technology Volume: 63 Issue: 4, 2020) Zahra, Lathifah Nur; Putri, Chika Yurima; Wijaya, Djorgie Bernandus; Alvenia, Salsabila; Yusuf, Paulus Sugianto
    This study aims to examine the effect of audit quality on earnings management. The earnings management discussed in the analysis is a dependent variable measured with the Discretionary Accruals value. Additionally, the dependent variable is the audit quality evaluated with Public Accounting Firm (KAP, Kantor Akuntan Publik) to be a big-four and a non-big-four as well as auditor industry specialization. The data used are the secondary data from the financial statements of the companies registered in the Indonesia Stock Exchange throughout 2016 – 2019. The study manages to collect 89 data samples using a purposive sampling method. The data are analyzed using multiple linear regression assessment. The analysis result shows that there is no significant effect between the audit quality variable represented by the size indicator of KAP and Auditor Industry Specialization towards earnings management.
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    THE EFFECT OF PROCUREMENT PROCEDURE FOR PUBLIC ACCOUNTANT OFFICE SERVICES AND AUDIT FEE ON AUDIT QUALITY
    (International Conference on Accounting & Finance 2016 (ICOAF 2016), Danang University, 2016-05-20) Syafdinal; Yusuf, Paulus Sugianto
    Audit quality is the correct responses must be given by KAP in completing an audit job which compares financial report to a work standard or predefined criterion. Audits quality can be attributed to the procurement procedure for KAP. In Elections of KAP need indispensable knowledge of the audit services procurement process in order to obtain a quality audit external services that appropriate to audit fee. The research method used in a study was survey approach with census taking and non-experimental research. The type of research used was explanatory research because to explain causal relationship and correlational relationship within variable through hypothesis test. The measurement technic that used to convert qualitative data to quantitative data was Likert scale. The three variable that used as predictor for audit quality produce that price variable is the dominant variable with 57% effected a􀁴qit quality compared to the two other variable which is general and administration qualification and technical qualification.
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    FUNDAMENTAL ANALYSIS ON COMPANY PERFORMANCE IN THE HEALTH CARE SERVICE SECTOR COMPANIES LISTED ON THE IDX FOR THE PERIOD 2015-2019
    (Solid State Technology Volume: 63 Issue: 4, 2020) Gianina, Alizsa; Azmi, Intan Dewi; Putra, Nofryady Eka; Hidayat, Trian Nugraha; Yusuf, Paulus Sugianto
    This study aims to analyze the effect of profitability, solvability, and rentability on company performance in health care services sector companies listed on the IDX for the period 2015- 2019. This study uses company performance because the variable that is proxied by the Tobin’s Q Theory. Whereas the independent variables are Profitability with Return on Assets (ROA), Solvability with Debt to Equity Ratio (DER), and Rentability with Net Profit Margin (NPM). This analysis could be a causative analysis with a quantitative approach. The study population is all health care sector companies listed on the IDX for the 2015-2019 period. The sample obtained relies on a purposive sampling technique, and obtained by four companies. The data are analyzed using multiple linear regression assessment. The analysis result shows that the variables profitability, solvability, and rentability simultaneously influence the company performance.
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    THE INFLUENCE OF LEVERAGE AND PROFITABILITY IN REDACTING FINANCIAL DISTRESS (Study of Retail Sub Sector Companies Listed on Indonesia Stock Exchange (IDX) Period 2015-2019)
    (Solid State Technology Volume: 63 Issue: 4, 2020) Prianggi, Indi Syapira; Hafiyanando, Michael; Firdaus, Audy Bio; Fauziah, Reva Aulia; Yusuf, Paulus Sugianto
    Tight business competition resulted in a decrease in the growth of retail companies in Indonesia. This is because retail companies are outs efficiently outnumbered by ecommerce companies, which in 2017 was the most severe slowdown in 10 years. There is a phenomenon where the company's finances are experiencing various problems called financial distress. Each company must make financial distress predictions to know the health of the company, one of which is by analyzing the leverage ratio and profitability ratio. Leverage ratios show the small amount of corporate debt that leads to financial difficulties, while the profitability ratio shows the small margin gains that indicate the company's performance. This research aims to test and analyze the influence of leverage and profitability on financial distress in retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. The research method uses explanatory research, a data source using secondary data. Population and research sample of 21 companies over 5 periods. The results showed that overall, leverage measured using Debt Ratio (DR) and profitability measured using Return on Assets (ROA) had an effect on financial distress both partially and simultaneously. Based on the results of the research, it is known that leverage and profitability have contributed to financial distress in retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019 by 37%, while the remaining 63% is influenced by other factors that are not studied.
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    MACRO VARIABLE INFLUENCE AND COMPANY FUNDAMENTAL FACTORS AGAINST CHANGES IN GO PUBLIK BANKING STOCK PRICES ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2004-2007 (Case Study on Bank Danamon, Bank BRI, Bank BCA, Bank UOB Indonesia, Bank Niaga and Bank Saudara)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Novianto, Robertus Ary; Yusuf, Paulus Sugianto
    The purpose of this study is to determine the effect of macroeconomic factor and company fundamental factor towards changes in banking stock prices, using explanatory. Unit of analysis of this study is bank that listed in Indonesian Stock Exchange. Populations of this study are stock price, ROA, LDR for 5 year that divide to semester and inflation and gross domestic product. This study is stock price, ROA and LDR for 6 banking for 5 years. The results of this study indicate that there are significant simultaneously effect between macroeconomic factor and company fundamental factor towards changes in banking stock prices. Partially macroeconomic factor has positive influence on banking stock prices, as well as company fundamental factor which is partially positive influence on banking stock prices.
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    ONLINE SHOPPING HESTITATION MODEL: A Survey In Bandung Jawa Barat
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Yusuf, Paulus Sugianto; Novianto, Robertus Ary
    with the development of internet technology allows the second stage of the internet bubble in which the use of the internet as a tool to conduct transactions and the exchange of goods or the sale of goods is increasingly widespread. in indonesia, there are not too many companies selling online on the internet, but it is already rife because many individuals or companies sell products by marketing them on increasingly social networks in indonesia such as facebook. although still rampant there are still many who have not done the process of shopping online on the internet.the basic model of this study was taken from cho et al. (2006) in his research entitle online shopping hestitation. according to cho et al., doubts about shopping online are caused by four supporting factors such as uncertainty, media / channel innovation, contextual factors and customer characteristics. each factor has sub-factors that support the main factors, based on this basic model, a research model is then developed by adding several sub-factors from turban and mathew (2001). this study aims to determine what factors influence a person to refuse to shop on the internet. the study was conducted by conducting a survey in bandung, west java and from 90 samples distributed 75 individual respondents were collected to see factors that influence individuals to delay or even refuse to shop online. model testing uses partial least square (pls) data processing methods for hypothesis testing. the results of this study are the basic model and additional sub-factors proved that of the 17 sub-factors studied 15 sub-factors affect the doubt in shopping online and only 2 sub-factors that have not been proven to influence doubts in shopping online.