scholarly journals Analysis of Tax Amnesty Implementation in the Financial Statements of Publicly Listed Companies in Indonesia

2020 ◽  
Author(s):  
Tika Delima Siahaan ◽  
Dwi Martani
Keyword(s):  
Real Estate ◽  
Construction Industry ◽  
Qualitative Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Listed Companies ◽  
Building Construction ◽  
Financial Reports ◽  
Tax Amnesty ◽  
Accounting Policy

This study aims to analyze Indonesian companies that present and disclose tax amnesty in their financial statements according to PSAK 70. The analysis is conducted on the characteristics of the companies, the choice of accounting policies for tax amnesty, the presentation of tax amnesty assets and liabilities, the effects of equity from tax amnesty, and the disclosure of the redemption money. This research employs a descriptive qualitative method by analyzing financial reports for the year 2016, which are downloaded from the website of the Indonesia Stock Exchange. In 2016, 194 publicly listed companies participated in tax amnesty. The result shows that the highest participation comes from the property, real estate and building construction industry. The result also shows that 23 companies explicitly state their choice of accounting policies. In addition, 26 companies present tax amnesty assets and liabilities separately from other assets and liabilities, and 83 companies disclose the amount of redemption money. Keywords: tax amnesty, financial statements, PSAK 70, accounting policy, presentation and disclosure

scholarly journals Analisis Komparatif Laporan Keuangan PT. Wijaya Karya (Persero) Tbk dengan Industri Building Construction yang terdaftar Di Bursa Efek Indonesia Periode 2014-2019

2021 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Dimas Iskandar ◽  
Bambang Santoso Marsoem
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Building Construction ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Financial Reports ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Descriptive Statistical Analysis

This paper analyzes the financial performance of PT Wijaya Karya (Persero) Tbk. compared to the total industry based on Financial Ratio Analysis. The data used are the financial statements for the period 2014-2019 which are listed on the Indonesia Stock Exchange as many as 17 companies. Of these, 12 companies had complete financial reports. Thus the industrial data used in the sample in this paper is data from 12 companies. The data analysis method in this research is descriptive statistical analysis and financial ratio analysis. The results of this study are expected to be a benchmark in assessing the financial performance of PT Wijaya Karya Tbk

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2016-2018

2020 ◽  
Vol 12 (1) ◽  
pp. 96-108
Author(s):  
Mariya Ulfah ◽  
Penta Widyartati
Keyword(s):  
Real Estate ◽  
Hypothesis Testing ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Company Size ◽  
Financial Reports ◽  
Public Companies ◽  
Significance Level ◽  
The Government

Timeliness of financial statements has been regulated by the government in accordance with regulations issued by the Otoritas Jasa Keuangan (OJK) which states that public companies are required to submit financial reports no later than the fourth month after the financial year ends. But some companies that are not timely in presenting their financial statements. This study aims to find empirical evidence about the influence of company size, liquidity, profitability, leverage, auditor's opinion, and KAP's reputation on the timeliness of financial statement submission. The population in this study are property and real estate sub-sector services companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia (BEI)) for the period of 2016-2018, as many as 47 companies. The sample in this study were 35 companies taken by purposive sampling method. The dependent variable is, the timeliness of financial statement submission. While the independent variables in this study are company size, liquidity, profitability, leverage, auditor's opinion, and KAP's reputation. Data collection methods using the method of library research and documentation methods. Hypothesis testing uses logistic regression at a significance level of 5 percent. The results of hypothesis testing indicate that firm size variables significantly influence the timeliness of financial statement submission with a significance value of 0.024 <0.05. Liquidity variable does not affect the timeliness of financial statement submission with a significance value of 0.437> 0.05. The profitability variable does not affect the timeliness of financial statement submission with a significance value of 0.753> 0.05. The leverage variable does not affect the timeliness of the delivery of financial statements with a significance value of 0.512> 0.05. The auditor's opinion variable has a significant effect on the timeliness of the delivery of the financial statements with a significance value of 0.025 <0.05. KAP reputation variable does not affect the timeliness of financial statement submission with a significance value of 0.998> 0.05.

scholarly journals Going concern in the financial reports of listed companies during the COVID-19 pandemic – the results of an empirical study

2021 ◽  
Vol 45 (3) ◽  
pp. 9-28
Author(s):  
Ewa Chrostowska ◽  
Katarzyna Koleśnik
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Listed Companies ◽  
Research Approach ◽  
Financial Reports ◽  
Going Concern ◽  
Warsaw Stock Exchange ◽  
Sector Analysis ◽  
The Subject ◽  
The Impact

Purpose: The objective of this article is to assess how many entities have faced going concern problems and to identify what uncertainties may affect a going concern, especially during the COVID-19 pandemic. Methodology/research approach: The subject of the research was financial reports of com-panies listed on the main market of the Warsaw Stock Exchange in the following sectors: clothing and cosmetics, recreation and leisure, and transport and logistics. Thirty-three (out of 37) reports for the first half of 2020 were examined. We analysed the content of full ver-sions of the descriptive parts of financial statements, reports on the auditor’s review and management comment letters. Results: Nearly half of the surveyed entities that declared they were a going concern dis-closed going concern uncertainties. The pandemic affected the scope of disclosures present-ed in the reports. The variety of presentation styles and the selectivity of the place of the disclosure may hinder stakeholders when drawing conclusions. Research limitations/implications: Only three sectors were examined, and the sector analysis was conducted only in listed companies with complete and available reports. We analysed half-yearly reports that were reviewed by statutory auditors. The reports were analysed early in the pandemic. The article may be an inspiration for further research, including comparative research, in companies from the same and other sectors. The issue is vital, all the more so as the impact of the pandemic may change over time. Originality/Value: The article is a practical study of going concern disclosures during the pandemic. The study reveals the multifaceted nature and complexity of the issues related to continuation assessment.

scholarly journals The disclosure of events after the reporting period. The example of listed companies from selected European countries

2020 ◽  
Vol 109 (165) ◽  
pp. 139-156
Author(s):  
Małgorzata Szulc ◽  
Paweł Zieniuk
Keyword(s):  
Empirical Research ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Financial Statements ◽  
Listed Companies ◽  
European Countries ◽  
Stock Exchanges ◽  
Financial Reports ◽  
Financial Reporting Standards ◽  
Warsaw Stock Exchange

Purpose: The aim of this article is to present a practical study of disclosures of events after the reporting period in the financial reports of listed companies from selected European countries. The paper presents the results of empirical research based on the source material in the form of financial statements for the year 2018 of listed companies included on the following stock exchange indices: DAX, PSI-20, OMX25, BUX, WIG20, which comprise companies listed on the stock exchanges in Germany, Portugal, Denmark, Hungary and Poland. Methodology/approach: The research sample includes 110 companies. Content analysis of full versions of individual financial statements was performed. Findings: The results show that listed companies comply with the International Financial Reporting Standards regarding the disclo-sure of events after the reporting period. The occurrence of such events in the business practice of com-panies listed on the Warsaw Stock Exchange is much more frequent than in other European countries. The results of the study also present the diversity of events disclosed by respective companies included in the sample after the reporting period. Originality/value: The research allowed us to compare the scope of financial reporting disclosures of events after the reporting period in companies listed on the Warsaw Stock Exchange and in other European companies. Comparisons of this kind have not yet been carried out in international empirical research, which makes this article all the more valuable.

scholarly journals KAJIAN EMPIRIS INTERNET FINANCIAL REPORTING DAN PRAKTEK PENGUNGKAPAN

2017 ◽  
Vol 16 (2) ◽  
pp. 161 ◽  
Author(s):  
Reskino , ◽  
Nova Ninda Jufrida Sinaga
Keyword(s):  
Real Estate ◽  
Financial Reporting ◽  
Firm Size ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Financial Statements ◽  
Building Construction ◽  
Communication Process ◽  
The Internet ◽  
Significance Level

<p><strong><em>Purpose</em></strong><em> – Internet is a medium with applications that are used to streamline the communication process including the communication of financial statements to the parties concerned. This study examined the factors that affect the company's financial reporting on the internet property sector, real estate and building construction. These factors include firm size, leverage, profitability and liquidity of the financial reporting through the internet (IFR).</em></p><p><strong><em>Design/methodology/approach</em></strong><em> – </em><em>Secondarydata were sourced from </em><em>53 samples of the company which listed in the Indonesia Stock Exchange in 2013. The study was conducted on Research data analysis using logistic regression analysis with dummy variables and t test (partial) with significance level of 5%.</em></p><p><strong><em>Findings</em></strong><em> –The analysis found that only the size of companies that have effect on the financial reporting through the internet (internet financial reporting). However leverage, profitability, and liquidity do not explain the company choice to use IFR.</em></p><p><strong><em>Originalitas</em></strong><em> – This is one of the studies to examine the factors that influence the disclosure of financial statements on the Internet at property sector, real estate and building construction. The artikel provides a valuable contribution to researchers and practitioners to extends the understanding of IFR at property sector, real estate and building construction</em></p><p><strong><em> </em></strong><strong><em>Keywords:</em></strong><em> Internet Financial Reporting, Firm Size, Leverage, Profitability, Liquidity, Voluntary Disclosure</em></p>

scholarly journals Testing Financial Ratios on Business Values of Property and Real Estate Companies Listed in Indonesia Stock Exchange (IDX)

2020 ◽  
pp. 107-120
Author(s):  
Muhammad Jalari ◽  
Agus Marimin
Keyword(s):  
Real Estate ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Business Value ◽  
Financial Ratios ◽  
Annual Reports ◽  
Financial Reports ◽  
Business Values ◽  
Property Companies

This study aims to examine the financial ratios of profitability and solvency to the value of the property and real estate companies in the Indonesia Stock Exchange in the period 2008 - 2018. The data used in this study are secondary data obtained from the IDX. The sample in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2008-2018. Data collection is using documentation techniques, namely by looking at existing documents (financial reports and annual reports). The company's financial statements are obtained from the access website of the Indonesia Stock Exchange (www.idx.co.id) in the period 2008-2018.2018. The results of the study are the company's profitability has a significant effect on the business value of property companies and real estate companies that go public on the Indonesia Stock Exchange (IDX). Company solvency has a negative and significant effect on the Business Value of Property and Real Estate Companies that are Go Public on the Indonesia Stock Exchange (IDX). Simultaneously, the company's profitability and solvency affect the business value of property companies and real estate companies that go public on the Indonesia Stock Exchange (IDX).

scholarly journals Does Audit Quality able to Reduce Cost Stickiness? Evidence from Property, Real Estate and Building Construction Industry

2019 ◽  
Author(s):  
Adrian Muluk ◽  
Eva Herianti ◽  
Suwanti .
Keyword(s):  
Real Estate ◽  
Construction Industry ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Building Construction ◽  
Analysis Tool ◽  
Policy Makers ◽  
Research Findings ◽  
Cost Stickiness

The purpose of this study is to determine the level of cost stickiness at SG&A cost (Sales, General, and Administrative) and test whether the level of stickiness costs can be reduced through audit quality. The study sample used property, real estate, and building construction industry listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period with a purposive sampling technique, so that the final number of samples obtained was 117 sample observations. This study uses eviews version 10 analysis tool. The results of the study show that every 1% increase in net sales will increaseSG&Aby0.610%.Meanwhile,every1%decreaseinnetsaleswillreduceSG&A by (0.610043-0.071380) 0.538%. Furthermore, the research findings show that audit quality can reduce stickiness costs. The implication of this study is that policy makers can use audit quality to reduce stickiness costs.

scholarly journals Pengaruh Earning Per Share (EPS) Terhadap Harga Saham (Kasus Pada Perusahaan Sektor Property, Real Estate, and Building Construction yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)

2018 ◽  
Vol 3 (2) ◽  
pp. 1-12
Author(s):  
Andri Munggaran ◽  
Mukaram ◽  
Ira Siti Sarah
Keyword(s):  
Real Estate ◽  
Construction Industry ◽  
Stock Prices ◽  
Stock Price ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Building Construction ◽  
Financial Result

This research aims to determine the influence, direction, and significance of EPS on stock prices in the property, real estate, and building construction industry which is listed on the Indonesia Stock Exchange period of 2011 to 2015. Type of this study is a study where data used in this study is secondary data generated from company reports that have been available. Population in this research is all company of property, real estate, and building construction in IDX and usually report their company financial result in period 2011 until 2015. Total of existing population are 46 companies with 230 samples data which drawn by purposive sampling method. This is a sampling method that takes an object with certain criteria. The data analysis conducted with simple linear regression analysis and correlation analysis. The hypothesis analysis using t test and F test. The result of analysis shows that EPS have positive and significant effect to stock price, proved with correlation coefficient value 0,711 and probability value 0.000 less than 0,05.  

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