CORPORATE GOVERNANCE ANALYSIS OF QUALITY DISCLOSURE OF NON-FINANCIAL FINANCIAL STATEMENTS IN INDONESIA STOCK EXCHANGE COMPANIES

This study discusses the effect of profitability, company size, leverage, public ownership and type of auditor on the quality of financial statement disclosure of non-financial companies on the Indonesia Stock Exchange (IDX).Research population is companies in the Indonesia Stock Exchange in 2014-2018. The total population in the year of research was 627 companies and the samples that fit the criteria were 358 companies. Retrieval data was tested by using panel regression.From these results, it indicates the variable profitability have no significant on the quality of financial of financial statement disclosures (p=0,232 > 0,05). Company size has positive and significant effect on the quality of financial statement disclosures (p=0,002 < 0,05). Leverage does not significantly influence on the quality of financial statement disclosures (p=0,560 > 0,05). Community ownership does not significantly influence on the quality of financial statement disclosures (p=0,176 > 0,05). Type of auditor has positive and significant effect on the quality of financial statement disclosures (p=0,018 < 0,05).

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

JURNAL STIE SEMARANG ◽

10.33747/stiesmg.v12i1.399 ◽

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.

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Pengaruh Struktur Modal, Likuiditas, Profitabilitas dan Umur Perusahaan terhadap Kualitas Laba:

Reslaj : Religion Education Social Laa Roiba Journal ◽

10.47467/reslaj.v4i3.876 ◽

2022 ◽

Vol 4 (3) ◽

pp. 663-682

Author(s):

Khoirunnisa Nur Hasanah ◽

Teguh Erawati

Keyword(s):

Capital Structure ◽

Quantitative Research ◽

Stock Exchange ◽

Earnings Quality ◽

Secondary Data ◽

Financial Statements ◽

Financial Statement ◽

Firm Age ◽

Information Need

This study aims to prove the effect of capital structure, liquidity, profitability and firm age on earnings quality. The type of research used is quantitative research and secondary data. The sample of this research is mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020 using purposive sampling. This study shows that capital structure has no significant effect on earnings quality, liquidity has no significant effect on earnings quality, profitability has no significant effect on earnings quality and firm age has no significant effect on earnings quality. The implications of this research are related to earnings quality. Investors and other users of financial statement information, need to consider the liquidity factor because this factor has a significant impact on the quality of earnings in the company. This shows that users of financial statements, especially investors, need to consider the liquidity factor when making investment decisions in affiliated companies. Keywords: Capital Structure, Liquidity, Profitability, Company Age, Earnings Quality

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PENGARUH KOMPETENSI KOMITE AUDIT, KEPEMILIKAN MANAJEMEN DAN UKURAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN

Jurnal Bisnis dan Akuntansi ◽

10.34208/jba.v23i1.858 ◽

2021 ◽

Vol 23 (1) ◽

pp. 121-132

Author(s):

WAHDAN ARUM INAWATI ◽

MUHAMAD MUSLIH ◽

KURNIA KURNIA

Keyword(s):

Audit Committee ◽

Stock Exchange ◽

Financial Statements ◽

Financial Statement ◽

Managerial Ownership ◽

Management Ownership ◽

Food And Beverage ◽

Negative Effect ◽

Positive Effect

This research aims to determine the influence of audit committee competency, managerial ownership, and size board of financial statements quality. Financial statement quality in this research measured by relevance. The research method applied quantitative causality method. The object of research is the food and beverage subsector companies listed on Indonesia Stock Exchange in period 2015 – 2018. The sample of this research which complied 8 samples with period of 4 years, so the data processed 32 data. The result of this research 62.1% independent variables can explain the quality of financial statements, while 37.9% is explained by other variables not included in this research. The audit committee competency variables, management ownership and the size of the board of commissioners have a simultaneous influence on the quality of financial statements. The audit committee competency variable has a negative effect while the size of the board of commissioners has a positive effect on the quality of financial statements partially. While management ownership has no influence on the quality of financial statements.

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ANALISIS RELEVANSI INFORMASI, RELIABILITAS, DAN ASIMETRI INFORMASI SETELAH PENGADOPSIAN IFRS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2014)

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v5i4.16791 ◽

2020 ◽

Vol 5 (4) ◽

pp. 526-539

Author(s):

Shella Yolan Anggraini ◽

Nadirsyah Nadirsyah

Keyword(s):

Value Relevance ◽

Stock Exchange ◽

Financial Statements ◽

Financial Statement ◽

Test Model ◽

Net Income ◽

Discretionary Accrual ◽

Bid Ask Spread ◽

The Impact

The objectives of the research are to examine the impact of adoption of IFRS in Indonesia on quality of financial statement information in terms of relevance and reliability and to examines information asymetry. The Relevance is measured by combined value relevance of book value of equity and net income, reliability is measured by absolute discretionary accrual as an inverse measure, and information asymetry is measured by bid ask spread. Data were collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange. Research conduct in 6 years (2009-2014). By using purposive sampling and balanced panel data, there are 31 companies fulfilling the sample criteria. Multiple linier regression and paired sample t-test model is used to test the hypothesis. The results showed that there is an increasing quality of financial statement information after the adoption of IFRS but no difference in information asymmetry after the adoption of IFRS

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PENGARUH PROFITABILITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI 2013-2017

Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) ◽

10.37631/e-bisma.v0i0.213 ◽

2020 ◽

pp. 10-18

Author(s):

Ariyanto Ariyanto

Keyword(s):

Real Estate ◽

Capital Structure ◽

Stock Exchange ◽

Financial Data ◽

Financial Statement ◽

Company Size ◽

Correlational Research ◽

Analysis Technique ◽

Regression Test ◽

Research Population

The purpose of this study is to describe (1) the effect of profitability, asset structure and company size on capital structure simultaneously, (2) Effect of profitability on capital structure, (3) Effect of asset structure towards capital structure, (4) Effect of firm size on capital structure. This research belongs to the type of correlational research. The population in this study is the Property and Real Estate Services Company listed on the Stock Exchange in 2013-2017 which has a total assets of at least 10 trillion. To determine the sample, researchers use financial statement data. The research sample was obtained from financial data found at www.idx.com. The research population was 8 companies in 5 periods. The data analysis technique used is the classic assumption test, multiple regression test, simultaneous F test, t test and determination test.

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PENGARUH PROFITABILITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI 2013-2017

Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) ◽

10.37631/e-bisma.v1i1.213 ◽

2020 ◽

Vol 1 (1) ◽

pp. 10-19

Author(s):

Ariyanto Ariyanto

Keyword(s):

Real Estate ◽

Capital Structure ◽

Stock Exchange ◽

Financial Data ◽

Financial Statement ◽

Company Size ◽

Correlational Research ◽

Analysis Technique ◽

Regression Test ◽

Research Population

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Pengaruh Audit Tenure, Ukuran KAP, Ukuran Perusahaan Klien Terhadap Kualitas Audit Perusahaan di Bursa Efek Indonesia

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i1.1432 ◽

2020 ◽

Vol 4 (1) ◽

pp. 117-126

Author(s):

Fitri Andriani ◽

Rindi Meilani ◽

Chandra Evendi Pardede ◽

Wenny Anggeresia Ginting

Keyword(s):

Quantitative Research ◽

Audit Quality ◽

Stock Exchange ◽

Financial Statements ◽

Positive Influence ◽

Financial Statement ◽

Company Size ◽

Industrial Market ◽

Logistic Analysis ◽

Independent Audit

This quantitative research aimed to explain and describe the impacts of audit tenure, KAP size and company size in industrial market in Indonesia in 2016-2018. The population included 154 companies, from which samples were randomly selected based on these following criteria is Industrial market of Indonesia 2016-2018, Incomplete financial statement 2016-2018, Unregistered names in industrial market 2016-2018. Companies conducted independent audit without explanation 2016-2018, and Financial statements were published between 2016-2018. There were 105 companies sampled in this research with 315 financial statements for 3 year-period. The data were analyzed descriptively and using logistic regression test. The results of the logistic analysis showed that Audit Tenure, KAP Size, and Company Size had a positive influence on the dependent variable of this research. Keywords : Audit Tenure, KAP Size, Company Size, Audit Quality, Manufacturing Company, Indonesia Stock Exchange

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Is there an Indication of Financial Statement Fraud as a result of the Ore Export Policy?

International Journal of Recent Technology and Engineering - 2 ◽

10.35940/ijrte.b1117.0982s919 ◽

2019 ◽

Vol 8 (2S9) ◽

pp. 562-566

Keyword(s):

Financial Performance ◽

Financial Stability ◽

Stock Exchange ◽

Financial Statements ◽

Calculation Model ◽

Financial Statement ◽

Financial Statement Fraud ◽

Export Policy ◽

Short Period ◽

Research Population

Regulations regarding the export policy of ore in Indonesia have undergone several changes over a relatively short period of time. The application of these regulations is predicted to have an impact on financial performance. Under these conditions managers often face pressure to carry out financial statements fraud when financial stability is threatened by economy, industry, and the situation of the operating entity. This study aims to detect the possibility of financial statements fraud. The research population was totally 173 companies data in the mining sector which were listed on the Indonesia Stock Exchange during 2014-2017. The research sample was selected by purposive sampling criteria and selected 101 companies data. The data collection method used is documentation. Data analysis is the Beneish M-Score calculation model. The results showed that the ore export ban did indeed affect the company's financial performance. Many companies in the sector cannot make sales transactions because of the policy. As a result, many companies in the sector reported losses in the current year. This condition certainly greatly affects the company's financial performance. This is also supported by the results of the Beneish M-Score calculation which shows that all research objects are indicated to manipulate their financial statements.

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The Analysis of Company Size, Complexity of Operation, Profitability, Solvency and Audit Firm Size toward Timeliness of Financial Statement Reporting for Company listed in LQ45 Index in Indonesia Stock Exchange (2012 – 2014)

JAAF (Journal of Applied Accounting and Finance) ◽

10.33021/jaaf.v2i1.328 ◽

2018 ◽

Vol 2 (1) ◽

pp. 18

Author(s):

Raditya Pratama ◽

Monika Kussetya Ciptani

Keyword(s):

Firm Size ◽

Annual Report ◽

Stock Exchange ◽

Financial Statements ◽

Financial Statement ◽

Fiscal Year ◽

Company Size ◽

Audit Firm ◽

Independent Variables ◽

Test Result

<p>Companies are required to submit their annual report timely after the end of fiscal year to support stakeholder’s need of information. Financial statements would have benefits if delivered accurately and timely to the users for decision making. This research is aimed to identify the effect of company size, complexity of operation, profitability, solvency, and audit firm size toward the timeliness of financial statements reporting in companies that are listed in LQ45 index from 2012 to 2014 either simultaneously and partially. The research involves 69 samples, which consist of 3 years data of 23 companies that are consistently listed in LQ45 index from 2012 to 2014. The research found that complexity of operation, profitability, and audit firm size are statistically significant toward the timeliness of financial statements reporting. While company size and profitability are not statistically significant toward the timeliness of financial statements reporting. The F-test result revealed that one or more independent variables have significant influence toward the timeliness of financial statements reporting. Then, the R<sup>2</sup> analysis showed that the regression model is able to describe timeliness of financial statements reporting by 26.3%. The rest 73.7% is explained by other factors apart from this research.</p>

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KARAKTERISTIK PERUSAHAAN, KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN DAN KEMUNGKINAN KECURANGAN PELAPORAN KEUANGAN

Jurnal Akuntansi dan Keuangan ◽

10.29103/jak.v8i1.2326 ◽

2020 ◽

Vol 8 (1) ◽

pp. 31

Author(s):

Husaini Husaini ◽

Salma Yuniza

Keyword(s):

Financial Reporting ◽

Sampling Method ◽

Stock Exchange ◽

Financial Statements ◽

Financial Statement ◽

Financial Disclosure ◽

Company Size ◽

Manufacturing Companies ◽

Fraudulent Financial Reporting ◽

Financial Statement Fraud

This research aims to obtain empirical evidence regarding the effect of the characteristics of the company's financial disclosure statements of completeness and consequently to the financial statement fraud. Characteristics of companies in this study consists of company size, leverage, liquidity, the company's corporate status and age.The population in this research is the manufacturing companies listed on the Indonesia stock exchange over the years 2011-2013. Purposive sampling method based on retrieved 98 companies listed on the Indonesia stock exchange as research samples. Research on regression model using two. Using multiple linear regression, the study found the size of the company and the company's status affect the completeness of the disclosure of the financial statements. Leverage, liquidity and the age of the company does not affect the completeness of the disclosure of the financial statements. Then, the sample is categorized into 2 categories by using the Beneish model M-Score that the company that did the possibility of fraudulent financial reporting and company didn't do the possibility of fraudulent financial reporting. Using the method of logistic regression, this research found that the completeness of the pengungakap financial statements have no effect against the possibility of fraud in financial reporting.

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