scholarly journals The Effect of the Size of Public Accounting Firm, Leverage, and Corporate Governance on the Integrity of Financial Statement: A Study on Companies Listed on Indonesian Stock Exchange

2019 ◽  
Vol 3 (11) ◽  
pp. 820
Author(s):  
Q A’yunin ◽  
I G Ketut Agung Ulupui ◽  
M Nindito
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Financial Statement ◽  
Public Accounting ◽  
Accounting Firm ◽  
Firm Leverage

.

scholarly journals The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable

2018 ◽  
Vol 9 (3) ◽  
pp. 177-186 ◽  
Author(s):  
Nera Marinda Machdar ◽  
Dade Nurdiniah
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Statement ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Public Accounting Firms

This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables. This research also investigated the effects of corporate governance moderation that was proxied by the independent commissioner, institutional ownership, and audit committee in strengthening or weakening the reputation of the public accounting firms on the integrity of the financial statements. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The sample utilized the purposive sampling method and resulted in 34 manufacturing firms, so the total observations were 102 firms in all observed years. This research performed statistical data processing with EVIEWS 8. There are two main findings of this research. First, the reputation of public accounting firm affects the integrity of the financial statement. Second, corporate governance that utilizes the independent commissioners and institutional ownership strengthen the effect of the reputation of the public accounting firm on the integrity of the financial statement. However, corporate governance using audit committee weakens the reputation of the public accounting firm on the integrity of financial statements.

Determinant of Audit Report Lag Among Mining Companies in Indonesia

2019 ◽  
Vol 15 (1) ◽  
pp. 68
Author(s):  
Sari Angriany Natonis ◽  
Bambang Tjahjadi
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Fiscal Year ◽  
Company Size ◽  
Audit Report ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Mining Companies

Time period in completing the audit work until the date of publishing audit report is called audit report lag. BAPEPAM requires each of going-public companies to publish their annual reports not later than three months after the fiscal year ends. The aim of this research was to determine the effect of profitability, solvency, company size, audit opinion, and size of public accounting firm on audit report lag at mining companies listed on Indonesia Stock Exchange during the period of 2013-2017. As many as 12 samples were obtained through purposive sampling technique. The data analysis technique used was the multiple regression analysis. The results showed that the profitability and company size negatively affected the audit report lag, while the other variables, such as solvency, audit opinion, and size of public accounting firm, had no significant effect on the audit report. The result of simultaneous test showed that all independent variables influenced audit report lag with 32.8% of determination coefficient.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI

2015 ◽  
Vol 11 (2) ◽  
pp. 117
Author(s):  
Astuti Yuli Setyani
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Test Results ◽  
Public Accounting ◽  
Variable Size ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public

"> This study aims to examine empirically the effect of firm size, solvency, profitability, and thequality of public accounting firms (KAP) to the audit delay on manufacturing companieslisted in Indonesia Stock Exchange. This study focuses on companies listed on the IndonesiaStock Exchange. The data used are secondary data, the audited financial statements of 47companies listed in Indonesia Stock Exchange in 2009-2012. To test the hypothesis,performed multiple regression analysis that begins classic assumption test includingnormality, linearity, multicollinearity, heteroscedasticity and autocorrelation. The data usedhas met all the classical assumptions. Partial test results show that the variable size andvariable quality of the public accounting firm (KAP) that affect audit delay, while variablesolvency and profitability variable does not affect the audit delay.Keywords: audit delay, KAP, company’s size, profitability, solvency

scholarly journals TIMELINESS LAPORAN KEUANGAN DI INDONESIA (STUDI EMPIRIS TERHADAP EMITEN BURSA EFEK JAKARTA)

2008 ◽  
Vol 8 (2) ◽  
pp. 97
Author(s):  
Michell Suharli ◽  
Sofyan S. Harahap
Keyword(s):  
Logistic Regression ◽  
Data Analysis ◽  
Capital Market ◽  
Stock Exchange ◽  
The Other ◽  
Financial Statement ◽  
Fine Scale ◽  
Accounting Firm ◽  
Big 4 ◽  
Independent Variable

<div class="Section1"><p class="Style1">This Research examines variables which are predicted influencing timeliness finandal statement in Indonesia. Factors that are predicted influencing timeliness in this research are focused on 4 factors: firm scale, profitability, big 4 worldwide accounting firm , and securities return . This research can examines financial statement of 30 companies are listed Jakarta Stock Exchange for period ended December31, 2002 until December31, 2003. Data is collected from Jakarta Stock Exchange and Indonesia Capital Market Directory 2004. In this research uses two variable that is dependent variable and independent variable. To find out influence independent variable to de­pendent variable used SPSS. Data analysis uses logistic regression and the result of this research that profitability  and big 4 worldwide accounting fin can give significant influence to timeliness, and while the other factors: fine scale and securities return do not.</p><p class="Style1">Keyword: Timeliness, firm scale, profitability, big 4 worldwide accounting fin , securities retum.</p></div>

scholarly journals Audit Delay Analysis to Support the Effectiveness of Company’s Financial Reporting on Manufacturing Companies Listed On The Indonesia Stock Exchange

2021 ◽  
Vol 6 (1) ◽  
pp. 160
Author(s):  
Tjahjani Murdijaningsih ◽  
Siti Muntahanah
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Negative Effect ◽  
The Right ◽  
Audit Reports

Every company listed on the Indonesia Stock Exchange is required to submit financial reports periodically. The financial statements shall be submitted no later than the end of the third month from the end date of the financial year. In reality, not all companies submit the right reports on time because of the audit reports, so that the company's financial reporting is not effective. Delays in financial reporting are closely related to audit delays. This study aims to analyze the factors that affect the time spent in auditing financial statements. The sample in this study were 15 real estate and property industrial companies listed on the Indonesia Stock Exchange for the period 2013-2017. Determination of the sample in this study using the purposive sapling method. The analysis used is multiple regression analysis. The results showed that company size had no significant effect on audit delay. Meanwhile, profitability has a negative effect and the size of the public accounting firm has a significant positive effect on audit delay. The size of the company cannot determine the audit of the financial statements to improve the accuracy of the submission of financial statements. What must be paid more attention is the level of profitability and the public accounting firm that will be used.

scholarly journals Faktor-faktor Penentu Tarif Biaya Audit Eksternal (Audit Fee) pada Perusahaan Non-Keuangan

2020 ◽  
Vol 5 (1) ◽  
pp. 177
Author(s):  
Robertus Nakacama Erik Tat ◽  
Dewi Murdiawati
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Political Connection ◽  
Public Accounting ◽  
Accounting Firm ◽  
Audit Fee

The results of previous studies still indicate inconsistencies related to the determinants of the audit fee. The aims of this research is to examine the effect of company political connection, the existence of independent board commissioner, company complexity, public accounting firm size, and company profitability on the audit fee in non-financial companies listed in the Indonesia Stock Exchange on 2016-2018. The sampling technique that used in this research was purposive sampling and produced the number of sample was 130 companies. The data were analyzed by using multiple linear regression analysis. The results show that political connection, company complexity and public accounting firm size positively influence the audit fee. Meanwhile, the existence of independent board commissioner and company profitability do not affect the audit fee.

scholarly journals Public Accounting Firm Switching: Empirical Study on Manufacturing Companies Listed in Indonesia Stock Exchange

2020 ◽  
pp. 27-42
Author(s):  
Mukhtaruddin . ◽  
Yulia Saftiana ◽  
Tiara .
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Significance Level ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Research Period

Public Accounting Firm (PAF) switching in companies follows the regulation number 17/PMK.01/2008 article 3 of the Minister of Finance Republik Indonesia, which is in a period of 6 years or voluntarily. The purpose of this research is to analyze the effect of the size of PAF, financial distress (FD), firm size of client (FSC), client management switching (CMS), audit comitee switching (ACS) to PAF switching voluntarily on manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2010-2014. The population in this research are manufacturing companies listed in IDX in 2010-2014. The sample in this study were taken by purposive sampling method and 21 companies are selected as the sample by criteria. These variables are then tested using logistic regression at a significance level of 5 percent. The result showed that the size of PAF, FD, FSC, CMS does not affect PAF Switching and ACS has affect PAF Switching. The limitations of this research, the variables used only five independent variables, the research period only five years, and sample selection is only based on a purposive sampling.

scholarly journals Analysis of factors affecting audit delay in manufacturing and financial companies listed on IDX

2021 ◽  
Vol 3 (1) ◽  
pp. 27
Author(s):  
Eristamia Faizul Muna ◽  
G. Anggana Lisiantara
Keyword(s):  
Negative Impact ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Financial Statement ◽  
Factors Affecting ◽  
Financial Report ◽  
Accounting Firm

The study aims to identify and analyze the factors affecting the audit delay. The study includes a quantitative study using secondary data obtained from the company’s financial statement. The study’s population constituted the entire manufacturing and finance companies listed on the Indonesia Stock Exchange during the year 2018-2019. The sample is collected by using purposive sampling over the listed companies in the criteria that the company publishes the audited financial report as of December 31 and also shows the data needed in the study. The sample which has met the criteria is 510 companies and analyzed by multiple linear regression analysis. The results show that the industrial type and complexity of the company have a positive influence on the audit delay, the auditor opinions, the reputation of Public Accounting Firm and the company’s size have a negative impact on the audit delay, while the profitability does not affect the audit delay.

Sign in / Sign up

Export Citation Format

Share Document