IMPLIED VOLATILITIES AND AUDITOR REPUTATION: THE ANDERSEN CASE

The purpose of this study is to analyze the influence of company age, company size, auditor reputation and auditor change on auditor switching. The data used in this study are annual and financial reports on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. The method of sampling data using purposive sampling method based on certain criteria. Based on the sampling method, a sample of 230 companies was obtained. Testing the hypothesis in this study using multiple linear regression analysis. The results showed that company size, auditor reputation and auditor switching had no effect on audit report lag and company age had a positive effect on audit report lag.

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Anteseden dari Pengungkapan Enterprise Risk Management pada Perusahaan yang Terdaftar di Indeks LQ45

Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah ◽

10.29300/ba.v5i1.3121 ◽

2020 ◽

Vol 5 (1) ◽

pp. 90

Author(s):

Keny Prasetyo Rini ◽

Tuti Zakiyah

Keyword(s):

Risk Management ◽

Regression Analysis ◽

Firm Size ◽

Enterprise Risk Management ◽

Management Committee ◽

Positive Effects ◽

Enterprise Risk ◽

Reputation Risk ◽

Risk Management Committee ◽

Auditor Reputation

The purpose of this research is to determine te influences of independent commissioners, auditor reputation, risk management committee, leverage and firm size on enterprise risk management disclosure in index LQ45 companies listed in the 2016-2018. The samplimg method in this research is purposive sampling with 81 companies as population and 27 companies as samples. The ERM practice is measured based on ERM index, which considers the eight dimension of ERM by COSO framework. The results of simultaneous regression analysis show that the variables of independent commissioner, auditor reoutation, risk manegement committee, leverage and firm size have positif effects on the enterprise risk management disclosure. Partial testing shows that variabel of independent commissioner, risk management commite and firm size does not effect enterprise risk management disclosure. Auditor reputation and risk management committee have positive effects on enterprise risk management.

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ANALISIS FAKTOR-FAKTOR TERHADAP UNDERPRICING SAHAM PERDANA

Jurnal Bisnis dan Akuntansi ◽

10.34208/jba.v19i2.277 ◽

2018 ◽

Vol 19 (2) ◽

pp. 251-258

Author(s):

INDRA ARIFIN DJASHAN

Keyword(s):

Multiple Regression ◽

Firm Size ◽

Stock Exchange ◽

Multiple Regression Model ◽

Firm Age ◽

Return On Equity ◽

Price Earnings Ratio ◽

Underwriter Reputation ◽

Equity Ratio ◽

Auditor Reputation

This research aims to determine the effect of firm age, firm size, return on equity, debt to equity ratio, price earnings ratio, auditor reputation and underwriter reputation on the level of underpricing. And to determine which variables are the most dominant effect on the IPO. Underpricing as measured by the initial return is the dependent variable in this research. This research was conducted with the support of the data Indonesia Stock Exchange (IDX), which is the company doing an IPO in 2009 until 2012. Sampling was conducted using a non-probability sample selection method (purposive sampling) resulted in 68 companies as the study sample. Multiple regression model was used to test the relationship between the dependent and independent variables. The results of multiple regression analysis showed that the variables auditor reputation and underwriter reputation on underpricing significantly affect the direction of the negative coefficients for both variables. While variable firm age, firm size, return on equity, debt to equity ratio, price earnings ratio proved to have no significant effect on the occurrence of underpricing.

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