scholarly journals KAJIAN EMPIRIS BEBAN PAJAK TANGGUHAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA

InFestasi ◽  
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

<p><em>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.</em></p><em>Based on sample, the result show that deferred tax negative-significantly influence to earning management and institusional ownership negative-significantly influence to earning management.</em>

scholarly journals PROFITABILITAS, DAN UKURAN PERUSAHAAN SEBAGAI FAKTOR PENENTU LEVERAGE PERUSAHAAN DI INDONESIA

JURNAL PUNDI ◽  
2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Vio Loren Qusibah ◽  
Irdha Yusra
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Firm Size ◽  
Significant Influence ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statement ◽  
Sample Collection ◽  
Purposive Sampling

The study conducted to enhance the knowledge about the influence of profitability and firm size to the Leverage. The population is all companies which are listed in Indonesia Stock Exchange in 2013-2017 periods. The sample collection technique has been carried out by using purposive sampling method and based on the predetermined criteria, 114 companies have been selected as samples. The data of the financial statement of the companies has been obtained from the official website of IDX. The analytical method used is regression analysis of panel data. The study show that profitability and firm size have negative and significant influence on leverage in Indonesia

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

2019 ◽  
Vol 4 (2) ◽  
pp. 210 ◽  
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

<p><em>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.</em></p><p><em><br /></em></p><p><em>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.</em></p>

scholarly journals PENGARUH MANAJEMEN LABA, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP RETURN SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 6 (2) ◽  
pp. 203
Author(s):  
AKHMAD SIGIT ADIWIBOWO
Keyword(s):  
Data Analysis ◽  
Empirical Evidence ◽  
Stock Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earning Management ◽  
Leverage Effect ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Result Show

The purpose of this research to obtain empirical evidence effect EarningManagement, Size and Leverage effect to Stock Return and Dividend Policy can moderating effect Earning Management, Size and Leverage to Stock Return. The Population in this study are all maufacturing companies listed on the Indonesian Stock Exchange (BEI) the periode 2010-2012. Sampling method performed with purposive sampling method, the number of samples is 162 samples of 56 manufacturing companies. Data analysis used simple regresion analysis and moderated regression analysis.The result show that: (1) Earning Management is not significantly effect on Stock Return. (2) Dividen Policy able to significantly moderate the effect of Earning Management on Stock Return. (3) Size is significantly effect on Stock Return. (4) Dividen Policy is not able to significantly moderate the effect of Size on Stock Return. (5) Leverage is significantly effect onStock Return. (6) Dividen Policy able to significantly moderate the effect of Size on Stock Return.

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

2022 ◽  
Vol 10 (8) ◽  
pp. 327-337
Author(s):  
Anindya Saputri Irvanitha ◽  
Bambang Subroto ◽  
Zaki Baridwan
Keyword(s):  
Logistic Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Purposive Sampling ◽  
Audit Period ◽  
Negative Effect ◽  
The Relationship ◽  
Industry Specialist

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.

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

ACCRUALS ◽  
2018 ◽  
Vol 2 (2) ◽  
pp. 20-30 ◽  
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

scholarly journals Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015)

2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Verani Carolina ◽  
Elyzabet Indrawati Marpaung ◽  
Derry Pratama
Keyword(s):  
Logistic Regression ◽  
Cash Flow ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Operating Cash Flow

AbstractThis research aims to examine wether liquidity, profitability, leverage, and operating cash flow can be used as financial distress predictor. Manufacturing companies which were listed in the Indonesia Stock Exchange during the period 2014-2015, were used as samples. This research used purposive sampling method and 96 companies can be used as samples according to the criteria. Data was analyzed using logistic regression. The result showed that only profitability can be used as financial distress predictor, while liquidity, leverage, and operating cash flow cannot.Keywords: Financial Distress, Liquidity, Leverage, Operating Cash Flow, and Profitability

scholarly journals Pengaruh Struktur Modal Terhadap Nilai Perusahaan dan Kinerja Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia

2016 ◽  
Vol 3 (1) ◽  
pp. 62-69
Author(s):  
Rizky Mangondu ◽  
Yossi Diantimala
Keyword(s):  
Firm Performance ◽  
Linear Regression ◽  
Capital Structure ◽  
Analytical Method ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Negative Effect

This study is aimed at examining the effect of capital structure on firm value and firm performance. The population in this research is banking companies listed in Indonesia Stock Exchange for three years (2021-2014). Using purposive sampling method, a sample of 54 companies is obtained. The analytical method used in this research is the analysis of linear regression. The results of this research shows that capital structure have a negative effect on firm value and firm performance.

scholarly journals Effect of Bid Ask Spread, Profitability, and Free Cash Flow on Earning Management

2020 ◽  
Vol 23 (3) ◽  
pp. 449
Author(s):  
Nurainun Bangun
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Free Cash Flow ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Bid Ask Spread

The purpose of this study was to determine the effect of bid ask spread, profitability, and free cash flow on earnings management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method used was purposive sampling with predetermined criteria. Earning management is determined by the accruals method. The results of this study stated that the bid ask spread did not have a significant effect on earnings management, while profitability and free cash flow had a significant effect on earnings management.

scholarly journals Analysis of Fraud Factors in Financial Statement Fraud.

2018 ◽  
pp. 629-634
Author(s):  
Noer Sasongko ◽  
Anna Nurmulina ◽  
Dahlia Fernandez
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Real Estate ◽  
Logistic Regression Analysis ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Purposive Sampling

The aim of this research is to analyze the influence of Fraud Pentagon in detecting the phenomenon of financial statement fraud. In this research, there are 5 variables that are hypothesized to affect fraud. These variables are derived from the 5 elements of the fraud pentagon, namely Pressure, Opportunity, Rationalization, Competence and Arrogance. The population of this research were property and real estate companies listed in Indonesia Stock Exchange (IDX) 2014-2016. The research used the purposive sampling technique and found 35 companies, within 3 years of observation. Thus, the total number of samples studied was 105. In this research, the hypotheses were analyzed using logistic regression analysis. The results indicated that Pressure, Opportunity, Rationalization, Arrogance have an influence on financial statement fraud. Meanwhile, Competence does not have influence on financial statement fraud.

scholarly journals The Determinants of Delay in Publication of Financial Statement

2019 ◽  
Vol 6 (1) ◽  
pp. 9
Author(s):  
Kadek Indah Kusuma Dewi ◽  
Imam Subekti ◽  
Erwin Saraswati
Keyword(s):  
Logistic Regression ◽  
Financial Distress ◽  
Sampling Methods ◽  
Financial Statement ◽  
Purposive Sampling ◽  
Study Find ◽  
Result Show

The purpose of this study is to examine and analyze the association between audit tenure and financial distress on delay in publication of financial statement. Based on purposive sampling methods, this study analyze 396 samples by logistic regression. This study find that delay in publication of financial statement aren’t effected by audit tenure and financial distress. This result show that audit tenure and financial statement can’t be consideration of companies when they submit their financial statement because there’s some regulations about timeliness of publishing financial statement.

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