ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE RISK DISCLOSURE (CRD)  (Studi Empiris pada Perusahaan-Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia)

The purpose of this research is to provide empirical evidence about the factors which areinfluence corporate risk disclosure (CRD) in annual report of corporates mining. Corporatecharacteristics used in this research are firm size and leverage companies. Risk disclosure wasmeasured by content analysis-sentence approach. The research data were collected from 160of financial statements and annual reports of corporates mining that listed in Indonesian StockExchanges (IDX) for 2011 until 2015. Theory agency be used in this research to explains therelationship between variables. The analysis method of this research is using multipleregression analysis. The result of this research find that corporate characteristics, firm size,have significant positive effect on corporate risk disclosure (CRD) and leverage companiesdidn’t have significant effect on it.

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THE EFFECT OF MSME’s FINANCIAL STATEMENTS QUALITY TO BANKING CREDIT ACCESSIBILITY

International Journal of Economics Business and Accounting Research (IJEBAR) ◽

10.29040/ijebar.v4i03.1213 ◽

2020 ◽

Vol 4 (03) ◽

Author(s):

Rizka Rahmah Asaidah ◽

Khairina Nur Izzaty

Keyword(s):

Annual Report ◽

Financial Statements ◽

Bank Loans ◽

Annual Reports ◽

Primary Data ◽

Analysis Technique ◽

Banking Credit ◽

Positive Effect

The purpose of this study is examine the extent to which SMEs actors prepare annual reports and how the level of loan access that can be received by SMEs with quality annual reports. This study uses primary data obtained from question with respondents of 50 SMEs at Rumah Kreatif BUMN Bank BRI Cabang Pandanaran Semarang. The analysis technique used multiple linier regression. The results of this study indicate that the quality of SMEs annual report and loan term has no effect on the bank loans access, this is due to the low SMEs annual reports that cause banks to still doubt the trust related to their annual report. While the size of the business, length of business, and loan collaterals have a positive effect on the amount of bank loans access.

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Linking Corporate Risk Disclosure Practices with Firm-Specific Characteristics in Saudi Arabia

Gadjah Mada International Journal of Business ◽

10.22146/gamaijb.26769 ◽

2017 ◽

Vol 19 (3) ◽

pp. 247 ◽

Cited By ~ 1

Author(s):

Norsiah Ahmad ◽

Omer Saeed Habtoor ◽

Nor Raihan Mohamad ◽

Mohd Hassan Che Haat

Keyword(s):

Saudi Arabia ◽

Firm Size ◽

Positive Influence ◽

Arab Countries ◽

Annual Reports ◽

Specific Information ◽

Risk Disclosure ◽

Big 4 ◽

Time Specific ◽

Corporate Risk

This study explores Corporate Risk Disclosure practices (CRD) in the annual reports of Saudi (non-financial) listed companies and investigates the relationship between the Saudi firm-specific characteristics and the level of such practices. Using content analysis of a sample of 307 company-year observations over the period of 2008-2011, the results indicate that Saudi Arabia provides a moderate level of CRD among the developed and developing countries. However, the content of this CRD is found to be of a low quality, by including non-financial, qualitative, neutral, or non-time-specific information. In addition, the unbalanced panel regression analysis shows a significant positive influence of firm size and audit firm size on the level of CRD. This indicates that Saudi companies which disclose higher risk-related information are those characterised by their larger size, and are audited by the Big 4 audit firms. This study contributes to the risk literature by providing an initial understanding of the CRD practices and their variations in light of the firm-specific characteristics in emerging markets in general and Arab countries in particular..

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MODEL BISNIS DAN PENGUNGKAPAN RISIKO PERUSAHAAN

Fokus Ekonomi : Jurnal Ilmiah Ekonomi ◽

10.34152/fe.15.2.320-334 ◽

2020 ◽

Vol 15 (2) ◽

pp. 320-334

Author(s):

Totok Dewayanto

Keyword(s):

Business Model ◽

Sampling Method ◽

Stock Exchange ◽

Control Variable ◽

Total Sample ◽

Hypotheses Testing ◽

Manufacturing Companies ◽

Risk Disclosure ◽

Corporate Risk ◽

Positive Effect

The aim of this study is to examine business model on disclosure of corporate risk. This study uses Size as a control variable. The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2015 - 2017. Sample determined with purposive sampling method. Total sample of this research is 180 companies. This study used multiple regression analysis for hypotheses testing. The results of this study show that business model has positive effect and significant on corporate risk disclosure.

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Pengaruh Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.280 ◽

2020 ◽

Vol 2 (3) ◽

pp. 3255-3269

Author(s):

Fery Derianto ◽

Fefri Indra Arza

Keyword(s):

Financial Reporting ◽

Firm Size ◽

Stock Exchange ◽

Financial Statements ◽

Financial Statement ◽

Manufacturing Companies ◽

Return On Assets ◽

Dummy Variable ◽

Analysis Technique ◽

Positive Effect

This study aims to provide empirical evidence regarding the factors that affect the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Timeliness is information that ready to be used before losing meaning by companies who use financial statements and their capacity is still available for make a decision. The determinant factors in this study are profitability, solvency and firm size. By using purposive sampling method, obtained research samples of 30 companies. The dependent variable of this study is timeliness measured by the date the audited annual financial statement is submitted to BAPEPAM by using a dummy variable. The independent variables in this study are profitability, solvency, and firm size. Profitability is measured using return on assets (ROA), solvency is measured by the debt to assets ratio (DAR), and firm size is measured by natural log of total assets. The analysis technique used is multiple regression analysis. The results of this study are the solvency has a significant and positive effect on the timeliness of financial reporting, while profitability and company size do not have an influence on the timeliness of financial reporting

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PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.5274 ◽

2019 ◽

Vol 6 (1) ◽

pp. 141

Author(s):

Mega Indah Lestari ◽

Deliza Henny

Keyword(s):

Financial Stability ◽

Sampling Method ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Analysis Method ◽

Financial Report ◽

Fraudulent Financial Statements

The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.

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Firm Size, Board Size, And Ownership Structure And Risk Management Disclosure

JURNAL AKUNTANSI DAN KEUANGAN ISLAM ◽

10.35836/jakis.v5i2.18 ◽

2019 ◽

Vol 5 (2) ◽

pp. 117-137 ◽

Cited By ~ 1

Author(s):

Dwi Pangestuti ◽

Erika Takidah ◽

Ratna Anggraini ZR

Keyword(s):

Risk Management ◽

Firm Size ◽

Ownership Structure ◽

Annual Report ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Analysis Method ◽

Board Size ◽

Level Of Significance

This research aims to examine the influence of firm size, board size, and ownership structure on risk management disclosure on syariah banking in Indonesia 2011-2014. This research uses secondary data which is the annual report of syariah banking. The sample was selected by purposive sampling which are 10 syariah banking qualified in this research. This research conducts multiple linear regression analysis method to examine the hypothesis in the level of significance 5%. The result of this research showed that firm size, board size and public ownership have influence on risk management disclosure. Meanwhile, the institutional ownership didn’t have a significant impact on risk management disclosure

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Non-Interest Income and Financial Performance of Selected Deposit Money Banks in Nigeria

International Journal of Business Strategy and Automation ◽

10.4018/ijbsa.2020070105 ◽

2020 ◽

Vol 1 (3) ◽

pp. 52-66

Author(s):

Emmanuel Uniamikogbo ◽

Emma I. Okoye ◽

Akonye Chinazu

Keyword(s):

Stock Exchange ◽

Panel Data Analysis ◽

Value Added ◽

Market Value ◽

Sampling Technique ◽

Annual Reports ◽

Analysis Method ◽

Interest Income ◽

Market Value Added ◽

Positive Effect

This study examined the effect of e-banking income, fee income, and firm size on market value added of Deposit Money Banks in Nigeria. The eight banks categorised by Central Bank of Nigeria in 2014 to be Domestic Systematically Important banks were selected using the purposive sampling technique. Data collected from the annual reports and accounts and the Nigerian Stock Exchange website respectively for a period of 11 years (2008-2018) was used. The descriptive statistics and econometric analysis were employed using the Panel Data Analysis method. Findings from the study revealed that e-banking income and fee income each has a significant positive effect on market value added of DMBs in Nigeria. The study recommends that banks in Nigeria should further develop its internet and other electronic platforms that can improve its income from e-banking operations since e-banking income is shown to be a strong and emerging component that boosts banks' performance. Larger and investment-oriented banks should focus on increasing their share of interest income to become more stable.

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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v5i1.1468 ◽

2021 ◽

Vol 5 (1) ◽

pp. 34

Author(s):

Tri Setyaningsih ◽

Titiek Puji Astuti ◽

Yunus Harjito

Keyword(s):

Firm Size ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Analysis Data ◽

Income Smoothing ◽

Manufacturing Companies ◽

Positive Effect

This Study aims to examine the effect of firm size, leverage and profitability on income smoothing of the manufacturers registered at the Indonesia’s Stock Exchange in 2014-2018. Type of research in this study is quantitative research. The data used be in the form of secondary data taken based on the company’s financial statements in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. The sampling technique of this study uses purposive sampling method. The analysis method of this research uses a regression analysis with Eviews 9 Version. Based on the result of analysis data in this research showes that the firm size have a positive effect on income smoothing while the leverage and profitability does not effect on income smoothing in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. Keywords: Firm Size, Leverage, Profitability, Income Smoothing

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ANALISIS KEPEMILIKAN INSTITUSIONAL, RETURN ON EQUITY (ROE), DEBT TO EQUITY RASIO (DER), DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA SAHAM PERUSAHAAN SEKTOR PROPERTI PERIODE TAHUN 2013-2017

El Dinar ◽

10.18860/ed.v7i1.6325 ◽

2019 ◽

Vol 7 (1) ◽

pp. 66

Author(s):

Muhamad Faiz Arrafi

Keyword(s):

Capital Structure ◽

Firm Size ◽

Firm Value ◽

Panel Data Analysis ◽

Institutional Ownership ◽

Financial Statements ◽

Stock Index ◽

Variable Size ◽

Return On Equity ◽

Positive Effect

This research was conducted to analyze the effect of institutional ownership, profitability, capital structure, and firm size on firm value. The data used in this study were obtained from the financial statements of property and real estate companies listed in the Indonesian Syariah Stock Index (ISSI) in 2013-2017. This study uses panel data analysis. The results of the study show that simultaneously institutional ownership, profitability, capital structure and firm size variables have a positive effect on firm value. While partially institutional ownership and profitability variables have a significant positive effect on firm value. Capital structure has a negative and significant effect on firm value. While the variable size of the company does not affect the value of the company.

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PENGARUH WORKING CAPITAL, FIXED FINANCIAL ASSETS, FINANCIAL DEBT , DAN FIRM SIZE TERHADAP PROFITABILITAS

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v3i1.4436 ◽

2019 ◽

Vol 3 (1) ◽

pp. 29

Author(s):

Farah Margaretha ◽

Nina Adriani

Keyword(s):

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Testing Hypothesis ◽

Financial Assets ◽

Analysis Method ◽

Working Capital ◽

Independent Variables ◽

Negative Effect ◽

Positive Effect

The purpose of this research is to analyze the influence of working capital, fixed financial assets, financial debt and firm size on probability. Data of this research is obtained from 19 companies of textile and garment industry that have been listed on Jakarta Stock Exchange and it has selected using purposive sampling method during 2001 to 2005. Data analysis method used in this research are multiple linier regression and testing hypothesis. Independent variables used in this research are working capital, fixed financial assets, financial debt and firm size and the dependent variable is profitability. Based on testing hypothesis, we have results that working capital and firm size have positive effect and significant on profitability whereas fixed financial assets and financial debt have negative effect and significant on profitability. The implication of this research explain that the company need to play attention on working capital management, fixed financial assets, sales and debt proportion because all those things have influence on profitability.

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