scholarly journals PENGARUH JUMLAH SEGMEN OPERASI DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN LAPORAN KEUANGAN DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 17 (1) ◽  
pp. 11
Author(s):  
Astuti Yuli Setyani
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Financial Statements ◽  
Company Size ◽  
Financial Reports ◽  
Public Companies ◽  
Significance Level ◽  
Financial Report ◽  
Annual Financial Report

ABSTRAK  Informasi yang terkandung dalam laporan keuangan harus relevan untuk memenuhi kebutuhan pengguna dalam proses pengambilan keputusan. Tuntutan akan kepatuhan terhadap ketepatan waktu pelaporan dalam menyampaikan laporan keuangan perusahaan publik di Indonesia telah diatur dalam Keputusan Ketua Badan Pengawas Pasar Modal Nomor KEP-346/BL/2011 tentang Penyampaian Laporan Keuangan Berkala Emiten atau Perusahaan Publik. Dalam lampirannya, yaitu Peraturan Bapepam Nomor X.K.2, menyebutkan bahwa laporan keuangan tahunan harus disertai dengan laporan akuntan dengan pendapat yang lazim dan disampaikan kepada Bapepam selambat-lambatnya pada akhir bulan ketiga (90 hari) setelah tanggal laporan keuangan tahunan. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi ketepatan waktu pelaporan laporan keuangan. Faktor – faktor yang diuji dalam penelitian ini adalah jumlah segmen operasi, ukuran perusahaan dan reputasi KAP sebagai variabel moderasi. Data yang digunakan yaitu data sekunder perusahaan LQ45 yang terdaftar di BEI tahun 2015 - 2019. Analisis data yang digunakan yaitu menggunakan Logistic Regression Analysis pada tingkat signifikansi 5%. Diperoleh hasil bahwa jumlah segmen operasi dan ukuran perusahaan tidak mempengaruhi ketepatan waktu pelaporan laporan keuangan perusahaan. Sementara itu, reputasi KAP tidak memoderasi pengaruh jumlah segemen operasi dan ukuran perusahaan terhadap ketepatan waktu pelaporan laporan keuangan perusahaan.Kata kunci: segmen operasi, ukuran perusahaan, ketepatan waktu, reputasi KAP  ABSTRACT The information contained in the financial statements must be relevant to meet the needs of users in the decision making process. The demand for compliance with the timeliness of reporting in submitting financial reports of public companies in Indonesia has been regulated in the Decree of the Chairman of the Capital Market Supervisory Agency Number KEP-346 / BL/2011 concerning Submission of Periodic Financial Reports of Issuers or Public Companies. In its attachment, Bapepam Regulation Number X.K.2, states that the annual financial report must be accompanied by an accountant's report with the usual opinion and submitted to Bapepam no later than the end of the third month (90 days) after the date of the annual financial report. This study aims to examine the factors that affect the timeliness of reporting financial statements. The factors tested in this study were the number of operating segments, company size and KAP reputation as moderating variables. The data used are secondary data from LQ45 companies listed on the IDX in 2015 - 2019. Analysis of the data used is Logistic Regression Analysis at a significance level of 5%. The results show that the number of operating segments and company size do not affect the timeliness of reporting the company's financial statements. Meanwhile, the reputation of KAP does not moderate the effect of the number of operating segments and company size on the timeliness of reporting the company's financial statements. Keywords: operating segments, company size, timeliness, reputation of KAP

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 Pengaruh Kepemilikan Publik dan Profitabilitas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

2021 ◽  
Vol 4 (2) ◽  
pp. 809-820
Author(s):  
Ida Fitriyani ◽  
Dwi Indah Lestari
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Public Ownership ◽  
Financial Report ◽  
Analysis Technique

This study aims to determine the effect of public ownership and profitability on the timeliness of financial report submission. Secondary data used in this research is the company's audited annual financial statements. The population in this study is mining sector companies listed on the Indonesia Stock Exchange 2014-2018. The sampling technique used in this research is purposive sampling, thereby obtained 180 samples from 36 companies. The analysis technique used in this research is logistic regression analysis. The results showed that the partial public ownership does not affect the timeliness of financial report submission, while profitability positive and significant impact on the timeliness of financial report submission. Public ownership and profitability simultaneously have a positive and significant effect on the timeliness of financial report submission. Keywords: Public Ownership, Profitability and Timeliness of Financial Report Submission.

scholarly journals ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2018

2020 ◽  
Vol 6 (1) ◽  
pp. 36-45
Author(s):  
Reza Septian Pradana
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Coal Mining ◽  
Logistic Regression Analysis ◽  
Firm Size ◽  
Financial Distress ◽  
Stock Exchange ◽  
Financial Report ◽  
Equity Ratio ◽  
Annual Financial Report

This study aims to identify financial distress for coal mining firms registered in Indonesia Stock Exchange and analyze the factors that influent. This study uses methodological logistic regression analysis. The result of analyzing annual financial report 23 coal mining firms registered in Indonesia Stock Exchange period 2017-2018 is that 5 firms get financial distress. The result of estimation using logistic regressionshows that firm size and Debt to Equity Ratio (DER) significantly influent to the opportunity of coal mining firms gets financial distress. Thus, coal mining firms registered in Indonesia Stock Exchange period 2017-2018 need to enhance asset and use equity more than debt for firm’s funding.

PENGARUH KARAKTERISTIK PEMERINTAHAN TERHADAP AUDIT DELAY LAPORAN KEUANGAN PEMERINTAH DAERAH

2015 ◽  
Vol 11 (2) ◽  
pp. 89
Author(s):  
Baldric Siregar
Keyword(s):  
Regression Analysis ◽  
Financial Statements ◽  
Test Results ◽  
Size Of Government ◽  
Financial Reports ◽  
Financial Report ◽  
Independent Variables ◽  
Central Java ◽  
Sample Data ◽  
Special Region

Financial statements that were not provided on time may cause those report loses their capacity toinfluence decisions. This study aimed to examine the effects of local government characteristics onaudit delay of government financial reports of Yogyakarta Special Region and Central Java. Thisstudy uses 40 districs and cities as the study sample. Data were obtained from the Supreme AuditAgency and the Central Bureau of Statistics. The dependent variable of this research is audit delay.While the independent variables include the size of government, the value of the budget, and leverage.Multiple regression analysis was used to test the hypothesis. The test results showed that the size ofgovernment and the level of leverage negatively affect audit delay. Budgets value does notsignificantly affect audit delay.Keywords: audit delay, financial report, governmental size, budget value, and leverage

scholarly journals PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP INTEGRITAS LAPORAN KEUANGAN

2017 ◽  
Vol 5 (2) ◽  
Author(s):  
Sofia Dinil Qoyyimah ◽  
Masiyah Kholmi ◽  
Gina Harventy
Keyword(s):  
Corporate Governance ◽  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Financial Statements ◽  
Financial Statement

Purpose of this research to know influence of corporate governance, audit tenure, and KAP size tointegrity of financial statement. The method of analysis used is logistic regression analysis. Theresearch sample consisted of 14 state-owned companies listed in BEI 2011-2014.the results ofthe study show that the integrity of financial statements can not be controlled with corporategovernance, audit tenure and KAP size.Keywords:audit tenure, corporate governance, financial statement, KAP size

scholarly journals Relevansi Informasi Laporan Keuangan Accrual Basis: Kemampuan Rasio Keuangan Dalam Memprediksi Status Financial Distress Pemerintah Daerah Kabupaten Dan Kota Se- Indonesia Periode 2015-2017

2019 ◽  
Vol 1 (2) ◽  
pp. 795-813
Author(s):  
Waninda Waninda ◽  
Fefri Indra Arza
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Financial Distress ◽  
Binary Logistic Regression ◽  
City Government ◽  
Performance Ratio ◽  
Binary Logistic Regression Analysis ◽  
Regional Government ◽  
Significance Level

This study aims to predict the financial distress status of district and city governments in Indonesia. Research examines the relevance of financial statement information consisting of profitability ratio, liquidity ratio, performance ratio and capital stress ratio in predicting district and city government financial distress in Indonesia in 2015-2017. This study uses agency theory. The sampling method in this study used purposive sampling. This study consisted of 134 samples of districts / cities in Indonesia, the financial data used in the study were audited regional government financial reports, namely reports on audit results for 2015-2017. The type of data used is secondary data. The analysis used is binary logistic regression analysis. Based on the results of binary logistic regression analysis with a significance level of 5%, that of the four types of ratios measured using fourteen measurements obtained results (1) Profitability ratio as measured by profit margin ratio affects financial distress with an β coefficient of 51,548 and a significance value of 0,000 < 0.05, (2) The performance ratio measured by operating revenue to total revenue has an effect on financial distress with an β coefficient of -41.180 and a significance value of 0.015> 0.05, and a depreciation ratio influences financial distress with an β coefficient of 40.004 and a value significance of 0.004 <0.05

scholarly journals AUDITOR SWITCHING AND AUDIT TENURE ON AUDIT QUALITY, FEE AUDIT ON THE INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 1 (1) ◽  
pp. 22-34
Author(s):  
Jamaluddin Majid ◽  
Ratnasari Ratnasari ◽  
Ridwan Tabe
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Company Size ◽  
Manufacturing Companies ◽  
Auditor Switching

The research was aimed to determine the effect of auditor switching, audit tenure,  company size variables on audit quality and to determine fee audit fee variables in moderating the effect between auditor switching, audit tenure, and company size variables on audit quality. The population is manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The total sample is 43 companies using the purposive sampling technique. The data used in the research were financial statements. The method of data analysis uses logistic regression analysis for the hypotheses of auditor switching, audit tenure, and company size. Logistic regression analysis with a residual test for the hypotheses of auditor switching, audit tenure, and company size on audit quality that moderated by fee audit. The results of the research indicated that auditor switching had a negative and significant effect on audit quality. While audit tenure and company size have a positive and significant effect on audit quality. Related to moderating variables indicate that fee audit is not able to moderate auditor switching and audit tenure on audit quality. Conversely, fee audit has an effect as a moderating variable between company size and audit quality

Correlations Between Cognitive Aspects and Quantitative EEG in Adults With Epilepsy

2018 ◽  
Vol 50 (5) ◽  
pp. 348-353 ◽  
Author(s):  
Gloria Maria Tedrus ◽  
Leandro M. Negreiros ◽  
Raquel S. Ballarim ◽  
Tamires A. Marques ◽  
Lineu Correa Fonseca
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Cognitive Impairment ◽  
Logistic Regression Analysis ◽  
Cognitive Functions ◽  
Quantitative Eeg ◽  
Cutoff Point ◽  
Delayed Recall ◽  
Significance Level ◽  
Patients With Epilepsy

Introduction. Cognitive impairment frequently occurs in adult patients with epilepsy (PWE), but its pathophysiological basis is not well known. This study assessed cognition and its correlations with quantitative EEG coherence (QEEG) of patients with epilepsy. Method. Eighty PWE seen consecutively in the clinic and 40 normal subjects (NC) were assessed by neurological evaluation, Mini Mental State Examination, immediate and delayed recall of 10 simple figures, phonemic verbal fluency (FAS), category fluency test (VF animals), clock drawing, and QEEG. The mean global inter- and intrahemispheric coherences for the delta, theta, alpha, and beta bands were calculated. Cognitive functions and QEEG coherence of the PWE and the NC were compared, and logistic regression analysis determined the factors associated with impaired cognitive functions in PWE. The significance level was set at P < .05. Results. Regression analysis showed that FAS impairment (14.5 ± 8.6 vs 24.3 ± 15.7, respectively) and delayed recall of figures in PWE (7.3 ± 2.07 vs 8.6 ± 1.48) differed significantly between the PWE and the NC (Nagelkerke R2 = 0.266). Absolute power was greater in all the frequency bands in PWE. Interhemispheric and intrahemispheric beta coherences in the theta frequency was higher in the PWE than in the NC. Logistic regression analysis showed a significant association between interhemispheric delta coherence and VF animal impairment (cutoff point of 12), and between an interhemipheric beta coherence with level of education and delayed recall of figures impairment (cutoff point of 7) (Nagelkerke R2 = 0.297). Other variables were not associated. Conclusions. There was cognitive impairment of PWE and it was significantly associated with QEEG, which suggests that QEEG measures may contribute to the understanding of physiopathological events and as a marker for cognitive alterations in epilepsy.

scholarly journals MUSLIM COMMUNITIES PREFERENCE THAT DO NOT USE SHARIA PAWNSHOP

2019 ◽  
Vol 5 (2) ◽  
pp. 181
Author(s):  
Siti Sabilah Khoiriyah ◽  
Metti Paramita ◽  
Raden Ali Pangestu
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Research Method ◽  
Quantitative Approach ◽  
Significance Level ◽  
Analysis Techniques ◽  
Muslim Communities

This study aims to determine what factors influence the preferences of Muslim communities who do not use sharia pawnshops. The research method uses a quantitative approach with logistic regression analysis techniques. The technique of collecting data using questionnaires originating from 100 Muslim communities in West Bogor District. Based on the results of the analysis of the data obtained it can be seen that only locations that have an influence on the decisions of Muslim communities so that they do not use sharia pawnshops because the location has a significance level smaller than 0.05, which is equal to 0.02.

scholarly journals Freelancing in Croatia: Differences among Regions, Company Sizes, Industries and Markets

2021 ◽  
Vol 12 (1) ◽  
pp. 109-123
Author(s):  
Ana Globočnik Žunac ◽  
Sanja Zlatić ◽  
Krešimir Buntak
Keyword(s):  
Economic Growth ◽  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Company Size ◽  
Full Time ◽  
Binomial Logistic Regression ◽  
Self Employment ◽  
Developmental Policies ◽  
A Company

Abstract Background: Freelancers have a significant impact on economic growth due to their specific skills that are nowadays often used as complements to the regular full-time workforce of a company, not as their competition. Objectives: The study aims to investigate employers’ attitudes towards the employment of freelancers in Croatia, taking into account the place of establishment, the operational market, the size, and the industry of the organization hiring freelancers. Methods/Approach: Differences among organizations according to their attitudes towards freelancers are analyzed by multiple 2xc Fisher’s exact tests with the Monte Carlo Simulation, and binomial logistic regression analysis. Results: Significant differences are found in terms of the operational market and the industry in which the company operates. Besides, the binomial logistic regression analysis identified the following independent constructs as significant predictors of hiring freelancers: the region of the company’s seat, company size, and area of operation. Conclusions: The national legislation should complement the developmental policies to encourage employment and especially self-employment of freelancers.

Sign in / Sign up

Export Citation Format

Share Document