Pengaruh Audit Report, Audit Firm, Current Ratio Dan Corporate Governance Terhadap Earning Per Share

Mochammad Rezzal DebbiYanto, Andy Dwi Bayu Bawono

Abstract


This studys target to observe whether auditors' reports, audit firms, current ratios, corporate governance have an effect impact income in line with proportion. The established variable in this studys is impact income in line with proportion measured by the net income of the parent owner divided via way of means of the variety of stocks outstanding. The independent variable in this study are Audit Report, Audit Firm, Curren Ratio, Board of Commissioners Board of Directors, Independent Commissioner, Audit Committee & Institutional Ownership. In addition, this studys additionally make uses secondary data collection methods. This research also uses dummy variables to determine the auditor report and audit firm. This studies speculation checking out become accomplished the usage of more than one linear regression analysis. This have a look at presents statistical results that show that the Board of Directors is positive and affects earnings per share, while Audit Report, Audit Firm, Current Ratio, the Board of Commissioners, Independen Commissioners, Audit Committee & Institutional Ownership have no effects on earnings per share.

Abdollahi, A, Yasser R P & Mehdi S G. 2020. Auditor’s report, auditor’s size & value relevance of accounting information.

Ahmadi, Abdelfettat B. 2018. “The accounting value relevance of earnings & book value: Tunisian banks & financial institusions”. International Journal of Law & Management

Almujamed, H. I. & Mishari M. A. 2020. “Corporate governance & value relevance of accounting information”.

Andika, M. 2017. Pengaruh Leverage, Struktur Modal & Kepemilikan Institusional Terhadap Kinerja Keuangan. (Studi Pada Perusahaan Rokok Yang Terdaftar di BEI Periode 2001 – 2005). Sarjana thesis. Universitas Brawijaya

Aprianingsih, A. 2016. Pengaruh Penerapan Good Corporate Governance, Struktur Kepemilikan, & Ukuran Perusahaan Terhadap Kinerja Keuangan Perbankan yang Terdaftar di BEI Periode 2011-2014. Sarjana thesis. Fakultas Ekonomi

Barth, M. E. Ken L. & Charles G. M. 2019. Evolution In Value Relevance of Accounting Information.

Baysinger, B.D. & Butler H. N. 1985. “Corporate governance & the board of directors: performance effects of changes in boards composition”. The Journal of Law, Economics, and Organization,Vol. 1 No. 1, pp. 101-124.

Mudjijah, S. . 2015. Analisis Pengaruh Faktor – Faktor Internal Perusahaan Terhadap Earning Per Share. Jurnal Ekonomi & Manajemen Fe Universitas Budi Luhur Vol.4 No.2 Oktober 2015 Issn: 2252-6226

Fransisca, W. M. 2013. Pengaruh Dewan Direksi, Komisaris Independen, Komite Audit, Kepemilakan Manajerial & Kepemilikan Institusional Terhadap Kinerja Keuangan. Jurusan Manajemen, Fakultas Ekonomi, Universitas Negeri Surabaya

Jensen, M. C. & Meckling W. H. 1976. Theory of The Firm: Managerial Behaviour Agency Cost & Ownership Structure. Journal of Financial Economics, Vol. 3 No.4, October, pp 305-360.

Jensen, M.l C. 1986. Agency Cost of Free Cash Flow, Corporate Finance & Takeovers. American Economic Review 76 (2), 323-329

Pranata, W., Yuhelmi, Tyara D. P. 2020. Pengaruh Leverage, Current Ratio & Ukuran Perusahaan Terhadap Earning Per Share Pada Perusahaan Lq45 Yang Terdaftar Di BEI Tahun 2014 - 2018

Robu, M. A. & Robu, I. B. 2015. “The influence of the audit report on the relevance of accounting information reported by listed Romanian companies”. Procedia Economics and Finance, Vol. 20, pp. 562-570.

Susanti. 2016. Pengaruh Penerapan Good Corporate Governance Terhadap Earning Per Share Perusahaan Pada Industri Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia

Widiyawati, L. K. Rahardjo & Abrar O. 2016. Effect Of Implementation Of Good Corporate Governance (Gcg) To Return On Assets (Roa), Return On Equity (Roe), Earning Per Share (Eps) And Net Profit Margin (Npm) (Studies In Banking Companies Listed On The Stock Exchange Year 2011 To 2015).

 


Keywords


Audit Report; Audit Firm; Current Ratio; Corporate Governance; and Earnings per Share

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References


Abdollahi, A, Yasser R P & Mehdi S G. 2020. Auditor’s report, auditor’s size & value relevance of accounting information.

Ahmadi, Abdelfettat B. 2018. “The accounting value relevance of earnings & book value: Tunisian banks & financial institusions”. International Journal of Law & Management

Almujamed, H. I. & Mishari M. A. 2020. “Corporate governance & value relevance of accounting information”.

Andika, M. 2017. Pengaruh Leverage, Struktur Modal & Kepemilikan Institusional Terhadap Kinerja Keuangan. (Studi Pada Perusahaan Rokok Yang Terdaftar di BEI Periode 2001 – 2005). Sarjana thesis. Universitas Brawijaya

Aprianingsih, A. 2016. Pengaruh Penerapan Good Corporate Governance, Struktur Kepemilikan, & Ukuran Perusahaan Terhadap Kinerja Keuangan Perbankan yang Terdaftar di BEI Periode 2011-2014. Sarjana thesis. Fakultas Ekonomi

Barth, M. E. Ken L. & Charles G. M. 2019. Evolution In Value Relevance of Accounting Information.

Baysinger, B.D. & Butler H. N. 1985. “Corporate governance & the board of directors: performance effects of changes in boards composition”. The Journal of Law, Economics, and Organization,Vol. 1 No. 1, pp. 101-124.

Mudjijah, S. . 2015. Analisis Pengaruh Faktor – Faktor Internal Perusahaan Terhadap Earning Per Share. Jurnal Ekonomi & Manajemen Fe Universitas Budi Luhur Vol.4 No.2 Oktober 2015 Issn: 2252-6226

Fransisca, W. M. 2013. Pengaruh Dewan Direksi, Komisaris Independen, Komite Audit, Kepemilakan Manajerial & Kepemilikan Institusional Terhadap Kinerja Keuangan. Jurusan Manajemen, Fakultas Ekonomi, Universitas Negeri Surabaya

Jensen, M. C. & Meckling W. H. 1976. Theory of The Firm: Managerial Behaviour Agency Cost & Ownership Structure. Journal of Financial Economics, Vol. 3 No.4, October, pp 305-360.

Jensen, M.l C. 1986. Agency Cost of Free Cash Flow, Corporate Finance & Takeovers. American Economic Review 76 (2), 323-329

Pranata, W., Yuhelmi, Tyara D. P. 2020. Pengaruh Leverage, Current Ratio & Ukuran Perusahaan Terhadap Earning Per Share Pada Perusahaan Lq45 Yang Terdaftar Di BEI Tahun 2014 - 2018

Robu, M. A. & Robu, I. B. 2015. “The influence of the audit report on the relevance of accounting information reported by listed Romanian companies”. Procedia Economics and Finance, Vol. 20, pp. 562-570.

Susanti. 2016. Pengaruh Penerapan Good Corporate Governance Terhadap Earning Per Share Perusahaan Pada Industri Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia

Widiyawati, L. K. Rahardjo & Abrar O. 2016. Effect Of Implementation Of Good Corporate Governance (Gcg) To Return On Assets (Roa), Return On Equity (Roe), Earning Per Share (Eps) And Net Profit Margin (Npm) (Studies In Banking Companies Listed On The Stock Exchange Year 2011 To 2015).


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