Jurnal Ekonomis https://jurnal.unai.edu/index.php/jeko <p>Jurnal Ekonomi merupakan jurnal ilmiah yang memuat artikel-artikel hasil penelitian dan/atau gagasan ilmiah di bidang ekonomi dan bisnis. Jurnal Ekonomi menerbitkan artikel yang berasal dari kontribusi dosen, mahasiswa, dan para peneliti sejak tahun 2007. Penerbitan jurnal ini dikelola oleh Fakultas Ekonomi Universitas Advent Indonesia yang diterbitkan dua kali dalam satu tahun, yaitu Maret-September dan April-Oktober.</p> Fakultas Ekonomi Universitas Advent Indonesia en-US Jurnal Ekonomis 1979-0856 PENGARUH INEFFECTIVE MONITORING, FINANCIAL STABILITY, DAN CORPORATE GOVERNANCE, TERHADAP FINANCIAL STATEMENT FRAUD https://jurnal.unai.edu/index.php/jeko/article/view/2989 <p><em>This study has an aim in finding out whether Financial Statement Fraud can be influenced by Ineffective Monitoring (X1), Financial Stability (X2), and Corporate Governance (X3), in Consumer Goods Industry Sector that listed on the Indonesia Stock Exchange in 2018-2021. In measuring the financial statement fraud, this study research use Beneish M-Score Model. Collecting the data used secondary method from the audited annual report based on IDX through www.idx.co.id. In this study, the sampling method used purposive sampling with a total sample of 132 companies and using logistic regression analysis model. Based on analysis that made, resulted Financial Statement Fraud is not significantly affected by Ineffective Monitoring, Financial Statement Fraud is significantly affected by Financial Stability, Financial Statement Fraud is significantly affected by Corporate Governance. In simultaneous, the variables are significantly affecting the Financial Statement Fraud.</em></p> Sherly Advent Obidience Ndruru Joan Yuliana Hutapea Copyright (c) 2022 Jurnal Ekonomis http://creativecommons.org/licenses/by-nc-nd/4.0 2022-12-07 2022-12-07 15 2 131 151 PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN LISTING DI BURSA EFEK INDONESIA TAHUN 2016 – 2021 https://jurnal.unai.edu/index.php/jeko/article/view/2984 <p>The purpose of this study is to analyze the effect of current ratio, debt to equity ratio, total asset turnover and net profit margin on profit growth in food and beverage companies listed on the Indonesian stock exchange in 2016 – 2021. The collection of sample data in this study used the purposive sampling method with the help of SPSS software to test statistical analysis and samples used by as many as 15 food and beverage companies. Data analysis using descriptive statistics, model coefficient of determination, coefficient of multiple linear regression analysis, hypothesis test, and classical assumption test using SPSS software version 22. This study obtained a result, which shows that the current ratio, debt to equity ratio, total asset turnover and net profit margin have an effect on profit growth.</p> <p>&nbsp;</p> Rouli Sukarni Situmeang Paul Edward Sudjiman Copyright (c) 2022 Jurnal Ekonomis http://creativecommons.org/licenses/by-nc-nd/4.0 2022-12-07 2022-12-07 15 2 152 172 OVERCOMING AUDIT DELAY THROUGH TOTAL ASSETS AND AUDITOR QUALITY CORRELATIONAL RELATIONSHIPS https://jurnal.unai.edu/index.php/jeko/article/view/2979 <p><em>This study aims to determine the effect of total assets and audit quality on audit delays in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. The type of research used is quantitative research. This study used secondary data from the Indonesia Stock Exchange. The population in this study is a manufacturing company in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019-2021 period, totaling 30 companies. The sampling technique uses a purposive sampling technique. The samples obtained were 27 companies so with observations for three years the total sample was 81. The analysis methods used are Descriptive statistical analysis, multiple Linear Regression, Hypothesis Testing (Correlation Coefficient Test and Coefficient of Determination), and Model feasibility (Statistics f and Statistical t)). The results of this study show that Total Assets do not affect Audit Delay, Auditor Quality affects Audit Delay, and Total Assets and Auditor Quality together affect Audit Delay in manufacturing companies listed on the IDX in 2019-2021.</em></p> <p><strong><em>Keywords: </em></strong><em>Total Assets, Audit Quality, Audit Delay</em></p> William Sitorus Rolyana Ferinia Pintauli Copyright (c) 2022 Jurnal Ekonomis http://creativecommons.org/licenses/by-nc-nd/4.0 2022-12-07 2022-12-07 15 2 198 215 Indonesia THE INFLUENCE OF AUDIT QUALITY, PROFITABILITY AND SOLVENCY ON THE VALUE OF FOOD AND Beverage SUBSECTOR COMPANIES LISTED ON THE IDX IN 2017-2020 https://jurnal.unai.edu/index.php/jeko/article/view/2977 <p><strong><em>ABSTRACT.</em></strong>Firm value is the selling price or price of the company when the company is sold to potential buyers and investors and is usually reflected in the price of shares sold by the company. If the company's value is good, investors will think that the company is good too. This study determines the effect of audit quality, profitability, and solvency on firm value. The data is taken from food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2020 period. The total research sample in this article is 17 sample companies so that the total data for this research is 72. The analytical tool used is SPSS 23. This research has obtained a result that shows audit quality, profitability and solvency not have an affect on firm value.</p> <p><strong>Keywords:</strong> Audit Quality, Profitability, Solvency, Firm Value.</p> Raynaldo Stefanus Herikusnanto Lorina Siregar Sudjiman Copyright (c) 2022 Jurnal Ekonomis http://creativecommons.org/licenses/by-nc-nd/4.0 2022-12-07 2022-12-07 15 2 173 197