Tenure audit effect on timeliness of financial statement publication with industry specialist auditors as moderating

This study aims to empirically examine the effect of tenure audits on the timely publication of financial statements moderated by industry specialist auditors. This study uses a sample of 726 Firm Years, which were obtained through a purposive sampling method from companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses the method of Sub-Group Logistic Regression and Sub-Group Moderation in testing the hypothesis. The results of this study indicate that audit tenure has a negative effect on the timeliness of financial statement publications. This means that the longer the audit period of an auditor, the publication of financial statements will be relatively less timely. The results of this study also show that industry specialist auditors are able to moderate the relationship between audit tenure and the timeliness of financial statement publications. This means that the influence of audit tenure on the timely publication of financial statements in the industry specialist auditor group is greater than in the non-industry specialist auditor group. Therefore, the more specialist the auditor, the stronger the influence between audit tenure on timeliness.

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Pengaruh Pentagon Fraud Terhadap Fraudulent Financial Statement Dengan KualitasLaba Sebagai Variabel Moderasi

Jurnal Kajian Ilmiah ◽

10.31599/jki.v20i3.284 ◽

2020 ◽

Vol 20 (3) ◽

pp. 269-280

Author(s):

Abdurrachman Abdurrachman ◽

Suhartono Suhartono

Keyword(s):

Stock Exchange ◽

Earnings Quality ◽

Financial Statements ◽

Financial Statement ◽

Manufacturing Companies ◽

Financial Statement Fraud ◽

Purposive Sampling ◽

Moderating Variables ◽

Negative Effect ◽

Fraudulent Financial Statements

Financial statement fraud is a serious and constructive problem for external parties of the company, especially for investors. This study aims at factors that cause false financial statements with variables as moderating variables. The factors used in this study are pentagon fraud theory which consists of variables of pressure, opportunity, rationalization, competence, and arrogance. This study uses the company in the Indonesia Stock Exchange 2016-2017 period as a research sample. Based on the results of purposive sampling obtained 204 data manufacturing companies that meet the sample. Testing the hypothesis in this study was carried out using logistic regression analysis. The results of testing the hypothesis to see the effect on fraudulent financial statements indicate that competence has a significant positive effect, pressure has a negative effect, the opportunity has no significant effect, rationalization has no significant effect, arrogance has no significant effect. In the moderating variable earnings, quality cannot weaken the influence of pressure, opportunity, rationalization, and arrogance on fraudulent financial statements, but earnings quality can weaken the influence of competence on fraudulent financial statements. Simultaneous testing shows that the overall variable has a significant effect on fraudulent financial statements. Keywords: Fraudulent Financial Statement, Pentagon Fraud Abstrak Kecurangan laporan keuangan merupakan masalah yang serius dan menjadi ancaman bagi pihak-pihak eksternal perusahaan, khususnya bagi investor. Beberapa penelitian mengenai faktor faktor yang berpengaruh pada fraudulent financial statement telah dilakukan. Penelitian ini bertujuan menguji kembali faktor-faktor yang mempengaruhi fraudulent financial statement dengan menambahkan kualitas laba sebagai variabel moderasi. Faktor-faktor yang diuji dalam penelitian ini adalah teori pentagon fraud yang terdiri dari variabel pressure, opportunity, rationalization, competence, dan arrogance. Penelitian ini menggunakan perusahaan manafaktur terdaftar di Bursa Efek Indonesia periode 2016-2017 sebagai sampel penelitian. Berdasarkan hasil purposive sampling diperoleh 204 data perusahaan manufaktur yang memenuhi kriteria sampel. Pengujian hipotesis dalam penelitian ini dilakukan dengan menggunakan analisis regresi logistik. Hasil pengujian hipotesis untuk melihat pengaruh terhadap fraudulent financial statement menunjukkan bahwa competence berpengaruh positif signifikan, pressure berpengaruh negatif, opportunity tidak berpengaruh signifikan, rationalization tidak berpengaruh signifikan, arrogance tidak berpengaruh signifikan. Pada variabel moderasi kualitas laba tidak dapat memperlemah pengaruh pressure, opportunity, rationalization dan arrogance terhadap fraudulent financial statement, namun kualitas laba dapat memperlemah pengaruh competence pada fraudulent financial statement. Pengujian secara simultan menunjukkan bahwa variabel secara keseluruhan berpengaruh signifikan terhadap fraudulent financial statement. Kata kunci: Fraudulent Financial Statement, Pentagon Fraud

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KAJIAN EMPIRIS BEBAN PAJAK TANGGUHAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA

InFestasi ◽

10.21107/infestasi.v12i1.1800 ◽

2016 ◽

Vol 12 (1) ◽

pp. 55

Author(s):

Reskino ◽

Issan Chairul Imam

Keyword(s):

Logistic Regression ◽

Analytical Method ◽

Sampling Method ◽

Stock Exchange ◽

Financial Statement ◽

Earning Management ◽

Purposive Sampling ◽

Research Hypothesis ◽

Result Show ◽

Deferred Tax

This study is aimed to investigate the influence of deferred tax and institusional ownership on earning management. This research used the sample of manufactur industries listed in Indonesian Stock Exchange during 2010-2013 period. The number of manufactur industries sampled in this study were 78 companies with 4 years observation. Based on purposive sampling method, sample consist of 312 financial statement in this research. Hypothesis in this research are tested by logistic regression analytical method.Based on sample, the result show that deferred tax negative-significantly influence to earning management and institusional ownership negative-significantly influence to earning management.

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FACTORS AFFECTING THE DELAY OF COMPANY FINANCIAL STATEMENTS

International Journal for Innovation Education and Research ◽

10.31686/ijier.vol7.iss12.2044 ◽

2019 ◽

Vol 7 (12) ◽

pp. 246-255

Author(s):

Anisa Syafiqa Raihani ◽

Tri Joko Prasetyo ◽

Fitra Dharma

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Financial Statements ◽

Financial Statement ◽

Company Size ◽

Factors Affecting ◽

Purposive Sampling ◽

Mining Companies

This study aims to prove the influence of company size and profitability toward timeliness of company's financial statement. The population of this study is mining companies that were listed in Indonesia Stock Exchange (BEI) in 2016 -2018. The method used for determining the sample was purposive sampling method and the number of samples obtained was 36 companies. The results of this study indicate that company size and profitability variables have no effect on timeliness of company's financial statement.

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Pengaruh Struktur Modal, Profitabilitas dan Size Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur

Jurnal Benefita ◽

10.22216/jbe.v4i2.3698 ◽

2019 ◽

Vol 4 (2) ◽

pp. 210 ◽

Cited By ~ 2

Author(s):

Anita Ade Rahma ◽

Lusiana Lusiana ◽

Puput Indriani

Keyword(s):

Logistic Regression ◽

Capital Structure ◽

Financial Reporting ◽

Sampling Method ◽

Stock Exchange ◽

Financial Statement ◽

Company Size ◽

Manufacturing Companies ◽

Significance Level ◽

Purposive Sampling

This study aims to to prove empirically the factors which affect the timeliness of financial statement submission to manufacturing companies listed on the Indonesia Stock Exchange. Factors analyzed in this research are profitability, liquidity, and firm size. The sample of this research uses 65 manufacturing companies that consistently listed in Indonesia Stock Exchange period 2012-2016 which is studied by using purposive sampling method. Statistical method used in this research is logistic regression at 5% significance level. Based on the results from testing the hypothesis concluded that capital structure and profitability had a negative and significant effect to timeliness of financial reporting while company size had a positive and significant effect to timeliness of financial reporting. Penelitian ini bertujuan untuk membuktikan secara empiris faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Faktor yang dianalisis dalam penelitian ini adalah struktur modal, profitabilitas, dan size perusahaan. Populasi dalam penelitian ini adalah laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel dari penelitian ini menggunakan 65 perusahaan manufaktur yang konsisten terdaftar di Bursa Efek Indonesia periode tahun 2012-2016 yang diteliti dengan menggunakan metode purposive sampling. Metode statistik yang digunakan dalam penelitian ini adalah regresi logistik pada tingkat signifikansi 5%. Berdasarkan hasil dari pengujian hipotesis dapat disimpulkan bahwa struktur modal dan profitabilitas berpengaruh negatif dan signifikan terhadap ketepatan waktu pelaporan keuangan sedangkan size perusahaan berpengaruh positif dan signifikan terhadap ketepatan waktu pelaporan keuangan.

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FINANCIAL STATEMENT QUALITY AND INVESTMENT EFFICIENCY

ACCRUALS ◽

10.35310/accruals.v3i1.45 ◽

2019 ◽

Vol 3 (1) ◽

pp. 131-138

Author(s):

Indah Umiyati ◽

Riyanto Riyanto

Keyword(s):

Logistic Regression ◽

Data Analysis ◽

Stock Exchange ◽

Multinomial Logistic Regression ◽

Financial Statements ◽

Financial Statement ◽

Investment Efficiency ◽

The Relationship

This study aims to analyze the relationship between financial statements quality with reduced over-investment and under-investment. The study was conducted on companies listed on the Indonesia Stock Exchange in 2008-2015 totaling 1,525 years. The analysis was done using an estimation of multinomial logistic regression. The results of the data analysis show that financial statements quality does not have an influence on the reduced opportunities for over-investment or under investment

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FACTORS AFFECTING THE FLOW TIME OF PRESENTATION OF FINANCIAL STATEMENTS

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

10.29040/ijebar.v4i02.1115 ◽

2020 ◽

Vol 4 (02) ◽

Author(s):

Wikan Budi Utami

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Financial Statements ◽

Flow Time ◽

Time Span ◽

Financial Statement ◽

Company Size ◽

Factors Affecting ◽

Purposive Sampling ◽

Time Of Presentation

This study aims to determine the factors that influence the time span of the presentation of financial statements on banking companies listed on the Indonesia Stock Exchange in 2016-2017. The factors that are suspected to influence the time span of the presentation of financial statements on banking companies listed on the Indonesia Stock Exchange in 2016-2017 in this study are solvency, profitability and company size. The sampling method uses a purposive sampling method of 52 sample banking companies. The results of this study indicate that solvency has no significant effect on the time span of financial statement presentation with a calculated value of 1.728 α = 0.05. Profitability has a significant effect on the time span of the presentation of financial statements with a significant value of 0.041 t table 2.00958. The size of the company has no significant effect on the time span of financial statement presentation with a significant level of 0.066> α = 0.05 and t count value 1.880 F table 3.18 and a significance value of 0.004

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Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable

Indonesian Journal of Sustainability Accounting and Management ◽

10.28992/ijsam.v1i2.16 ◽

2017 ◽

Vol 1 (2) ◽

pp. 49 ◽

Cited By ~ 3

Author(s):

Edy Suprianto ◽

Suwarno Suwarno ◽

Henny Murtini ◽

Rahmawati Rahmawati ◽

Dyah Sawitri

Keyword(s):

Regression Analysis ◽

Earnings Management ◽

Audit Committee ◽

Annual Report ◽

Stock Exchange ◽

Financial Statements ◽

Purposive Sampling ◽

Negative Effect ◽

The Relationship

This research aims to analyze the effect of accounting expert of audit committee on earnings management. This research also assesses the role of audit committee on earnings management with audit committee status as moderating variable. The population is all of firm’s which listed in Indonesia Stock Exchange. Purposive sampling is used to collect data. Data used financial statements and annual report companies from Indonesia Stock Exchange website. Moderated regression analysis (MRA) is used to analyze the hypothesis. The result shows that accounting expert of audit committee has negative effect on earnings management. Yet, variable of audit committee status cannot moderate the relationship between accounting expert of audit committee and earnings management in Indonesia.

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Factors Affecting the Earning Response Coefficient with Real Activities Earning Management as Moderator: Evidence from Indonesia Stock Exchange

Asian Journal of Economics Business and Accounting ◽

10.9734/ajeba/2019/v11i230124 ◽

2019 ◽

pp. 1-14 ◽

Cited By ~ 1

Author(s):

Aminullah Assagaf ◽

Etty Murwaningsari ◽

Juniati Gunawan ◽

Sekar Mayangsari

Keyword(s):

Stock Return ◽

Sampling Method ◽

Capital Expenditure ◽

Stock Exchange ◽

Financial Statements ◽

Short Term ◽

Factors Affecting ◽

Earnings Per Share ◽

Negative Effect ◽

Positive Effect

This study aims to explain the phenomenon of the most active companies traded shares in Indonesian stock exchange. This research is motivated to analyze the response of investors to take a decision after presenting the company's financial statements. This study uses panel data consisting of 20 companies selected by purposive sampling method, using a regression model and data processing via SPSS 24. The results of this study found that the variable leverage and capital expenditure variables significantly influence the response of investors to execute the company's stock, thereby affecting the stock return. The level of leverage and significant positive effect on the response of investors, particularly due to the use of debt to investment would increase earnings per share or at a certain amount of equity can boost earnings per share acquisition. Capital expenditure and significant negative effect on the response of investors for investor tend to speculate on short-term period, which means that companies that invest in the early stages will have difficulties liquidity and rate of return will decline, so investors will shift their investment.

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PENGARUH PROFITABILITAS, OPINI AUDITOR, DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

ACCRUALS ◽

10.35310/accruals.v2i2.11 ◽

2018 ◽

Vol 2 (2) ◽

pp. 20-30 ◽

Cited By ~ 2

Author(s):

Indah Suryani ◽

Dahlia Pinem

Keyword(s):

Logistic Regression ◽

Ownership Structure ◽

Sampling Method ◽

Stock Exchange ◽

Hypothesis Test ◽

Financial Statement ◽

Audit Opinion ◽

State Revenue ◽

Analysis Technique ◽

Level Of Significance

State revenue from the taxation sector remains dominating over This research is conducted to test the effect of variables Profitability, Audit Opinion, and Ownership Structure of the Timeliness of Financial Statement in the all companies Infrastructure, Utilities, and Transportation sectors listed in Indonesia Stock Exchange during 2013-2016. The population in this study amounted to 60 companies. Samples were obtained in this study amounted to 38 samples are selected by purposive sampling method. The analysis technique used here is logistic regression and hypothesis test using t-satistic with level of significance 5%. The results indicate that the variable Profitability not significant effect of the Timeliness of Financial Statement and variable Ownership Structure not significant effect of the Timeliness of Financial Statement. However, variable Audit Opinion significant effect of the Timeliness of Financial Statement

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PENGARUH PROFITABILITAS, LIKUIDITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI DI BEI

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2020.v09.i04.p02 ◽

2020 ◽

Vol 9 (4) ◽

pp. 1252

Author(s):

Kadek Yuliana Dewi ◽

Henny Rahyuda

Keyword(s):

Firm Value ◽

Sampling Method ◽

Dividend Policy ◽

Stock Exchange ◽

Participant Observation ◽

Financial Statement ◽

Negative Effect ◽

Observation Method ◽

Positive Effect ◽

Main Factor

The purpose of this study is to determine the significance of the effect of profitability, liquidity and dividend policy on firm value. This research was conducted at the consumer goods industry sector companies on the Indonesia Stock Exchange (BEI) 2016-2018 period. The number of samples in this study were 17 companies with a purposive sampling method. Data collection was carried out using a non-participant observation method, through financial statement data published on the IDX's official website, www.idx.co.id. The results of the analysis showed that profitability had a significant positive effect on firm value. Liquidity and dividend policy have a significant negative effect on firm value. This means that profitability is the main factor that most influences the value of the company and is considered by investors to invest. Keywords: firm value, profitability, liquidity, dividend policy

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