scholarly journals The Influence of Firm Size, Audit Firm Size, Profitability, Solvability, and Public Ownership on Audit Delay

2021 ◽  
Vol 17 (2) ◽  
pp. 162-174
Author(s):  
Katherine Handayani Ubwarin ◽  
Christina Tri Setyorini ◽  
Icuk Rangga Bawono
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Test Results ◽  
Public Ownership ◽  
Public Companies ◽  
Audit Firm ◽  
Purposive Sampling ◽  
Simultaneous Test ◽  
Size Firm

Abstract: This study aims to measure company size, company audit size, profitability, solvency and public ownership toward audit delay. It is an explanatory study with a quantitative approach. It selects transportation industries listed in Indonesia Stock Exchange (BEI) on period of 2008-2015 as population. It took 64 samples from public companies using purposive sampling method. Data were analyzed using Multiple Regression Analysis that include descriptive statistics, classical assumption test, and hypothesis testing (multiple linear regression, simultaneous test and partial test). The results of this study proved to be useful and efficient. Based on test results in this study, it can be concluded that firm size and audit firm size have an effect on audit delay. Meanwhile, profitability, Solvability, and public ownership have no effect to audit delay.Keywords: audit delay, audit firm size, firm characteristicsPengaruh Ukuran Perusahaan, Ukuran Kantor Audit, Profitabilitas, Solvability, dan Kepemilikan Publik terhadap Audit DelayAbstrak: Penelitian ini bertujuan untuk mengukur ukuran perusahaan, ukuran audit perusahaan, profitabilitas, solvabilitas dan kepemilikan publik terhadap penundaan audit. Jenis penelitian ini adalah penelitian eksplanatori dengan pendekatan kuantitatif. Penelitian ini memilih industri transportasi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2008-2015 sebagai populasi. Penelitian ini mengambil 64 sampel dari perusahaan publik dengan menggunakan metode purposive sampling. Data dianalisis dengan menggunakan Analisis Regresi Berganda yang mencakup statistik deskriptif, uji asumsi klasik, dan pengujian hipotesis (regresi linier berganda, uji simultan dan uji parsial). Hasil penelitian ini terbukti bermanfaat dan efisien. Berdasarkan hasil pengujian dalam penelitian ini, dapat disimpulkan bahwa ukuran perusahaan dan ukuran kantor audit berpengaruh terhadap audit delay. Sementara itu profitabilitas, Solvabilitas, dan kepemilikan publik tidak berpengaruh terhadap audit delay.Kata kunci: audit delay, karakteristik perusahaan, ukuran kantor audit

scholarly journals Pengaruh Ukuran Kantor Akuntan Publik (KAP), Ukuran Perusahaan Dan Opini Audit terhadap Auditor Switching

2019 ◽  
Vol 5 (2) ◽  
Author(s):  
Auliffi Ermian Challen ◽  
Ridho Wardana
Keyword(s):  
Real Estate ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Past Research ◽  
Financial Statements ◽  
Audit Opinion ◽  
Audit Firm ◽  
Auditor Switching ◽  
Size Firm

The aim of this study is to examine the influence of Audit Firm Size, Firm Size, and Audit Opinion towards Auditor Switching. Some of past research regarding auditor switching, shows different results. Because of that, another research needs to be done to verify theory of auditor switching. The purpose of this research is to find empirical proof concerning factors that might influence auditor switching in Indonesia.This research used the sample of real estate and property industries which listed in Indonesian Stock Exchange during 2010-2014 periods. The number of real estate and property industries sampled in this study were 10 companies with 5 years observation. Based on purposive sampling method, sample consist of 50 financial statements in this research. Research variable being used are Audit Firm Size (KAP), Firm Size (LnTA), Audit Opinion (OPINI), and Auditor Switching (SWITCH). By using logistic regression in SPSS 20 software. The result of this research shown below: (1) Audit Firm Size has effect on Auditor Switching, (2) Firm Size does not has effect towards Auditor Switching, and (3) Audit Opinion does not has effect towards Auditor Switching.

scholarly journals The Effect of Financial Distress, Firm Size, Leverage and Litigation Risk on The Application of Accounting Conservatism In Manufacturing Companies Listed In Indonesia Stock Exchange

2021 ◽  
Vol 6 (2) ◽  
pp. 100-106
Author(s):  
Ira Septriana ◽  
Hermawan Triyono ◽  
Agung Prajanto
Keyword(s):  
Firm Size ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Accounting Conservatism ◽  
Litigation Risk ◽  
Test Results ◽  
Manufacturing Companies ◽  
Research Criteria

This research aims to analyze the effect of financial distress, firm size, leverage, and litigation risk on implementing the accounting conservatism of manufacturing companies in Indonesia. The population in this research is manufacturing companies listed on the Indonesia Stock Exchanged (IDX) over 2014-2018. Research sample selection used the purposive sampling method. Obtained company data that meet the research criteria as many as 169 companies, so that the total research data is 149 data. The analysis methods in this research are multiple regression analysis. Based on the test results of the research conclude that variables of the board of financial distress, firm size, and litigation risk have no effect on accounting conservatism implemented of manufacturing companies. Meanwhile, the variable of leverage affects the accounting conservatism's implemented by manufacturing companies.  Keywords: Conservatism Accounting. Financial Distress, Firm Size, Leverage, Litigation Risk 

scholarly journals KEBIJAKAN PEMBAGIAN DIVIDEN KAS DI PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN

2021 ◽  
Vol 7 (2) ◽  
pp. 175-186
Author(s):  
Rochman Marota ◽  
Vinna Oktaviani ◽  
Amelia Rahmi
Keyword(s):  
Cash Flow ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Net Income ◽  
Investment Opportunity ◽  
Purposive Sampling ◽  
Investment Opportunity Set ◽  
Operating Cash Flow ◽  
Retail Trading

ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis pengaruh laba bersih, arus kas operasi, investment opportunity set, dan firm size terhadap dividen kas. Penelitian ini dilakukan pada perusahaan sub perdagangan eceran yang terdaftar di Bursa Efek Indonesia periode 2015–2019. Sampel terdiri dari lima perusahaan yang dipilih dengan menggunakan metode purposive sampling. Penelitian ini menggunakan uji regresi linear berganda untuk menguji hipotesis. Hasil pengujian menunjukkan bahwa laba bersih berpengaruh positif terhadap dividen kas, sedangkan arus kas operasi, investment opportunity set, dan firm size tidak berpengaruh. Hal ini dapat menjadi perhatian bagi perusahaan untuk terus meningkatkan kinerja perusahaan dalam menghasilkan laba bersih. Dengan laba yang tinggi, para investor akan lebih tertarik untuk menginvestasikan dananya. ABSTRACTThe purpose of this study is to analyze the effect of net income, operating cash flow, investment opportunity set, and firm size on cash dividends. This research was conducted on sub-retail trading companies listed on the Indonesia Stock Exchange for the 2015–2019 period. The sample consists of five companies, selected using the purposive sampling method. It uses multiple linear regression to test the hypotheses. Results show that net income affects positively cash dividends. While cash flow, investment opportunity set, and firm size does not affect cash dividends. This can be a concern for the company to continue to improve the company's performance in generating net income. With high profits, investors will be more interested in investing their funds.

scholarly journals Differences in stock return, corporate value, and risk based on the SRI-KEHATI index status in Indonesia Stock Exchange

2015 ◽  
Vol 5 (2) ◽  
pp. 161
Author(s):  
Kukuh Fertion
Keyword(s):  
Stock Return ◽  
Quantitative Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
T Test ◽  
Corporate Value ◽  
Public Companies ◽  
Purposive Sampling ◽  
Analysis Technique

Recent studies are paid attention to see whether there is a difference among the factors related to stock in companies listed in stock exchange. Therefore, it is also salient to do the same research so that more evidence can be gathered. The purpose of this research is to find the differences in stock return, corporate value, and risk between the compa-nies listed on SRI-KEHATI Index and those, which are not listed in SRI-KEHATI Index. This research uses secondary data taken from public companies listed on Indo-nesia Stock Exchange (BEI). The population consists of the companies listed on SRI-KEHATI Index to be compared with the companies listed in Indonesia Stock Exchange (BEI) from 2010 to 2013. The purposive sampling method is used in this study accord-ing to the criteria of assessment. The quantitative method is used to analyze this study. The signaling theory is the basic theory of this research. The analysis technique is using independent sample t-test. The result indicates that there is no difference in stock return, corporate value, and risk between the companies listed and those which are not listed on SRI-KEHATI index.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN TELEKOMUNIKASI DI INDONESIA

2011 ◽  
Vol 1 (2) ◽  
pp. 83
Author(s):  
Jantu Sukmaningtyas ◽  
Salamatun Asakdiyah
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Significant Influence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Telecommunications Industry ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Operating Leverage

The purpose of this thesis is to analyze factors that influence capital structure at telecommunications industry in Indonesia. In this research, dependent variable is capital structure and the independent variables are the operating leverage, taxes, and firm size.The samples are 5 companies, its take by purposive sampling method: taking the sample with specific criteria, that is the companies which listed on the Indonesia Stock Exchange during the period from 2005 to 2009. The operating leverage has a positive and significant influence to capital structure, tax has a negative and significant impact to capital structure, but the variable firm size has no effect to capital structure.

scholarly journals Pengaruh Em, Size, Roe Dan Lev Terhadap Dpr Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2014-2016

2018 ◽  
Vol 23 (2) ◽  
Author(s):  
Rini Tri Hastuti
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Return On Equity ◽  
Purposive Sampling

The purpose of this research is to examine the effect ofearnings management, firm size, return on equity and dividend payoutratio on manufacturing companies listed in the Indonesian Stock Exchange in 2014-2016.The sample was determined by purposive sampling method. The research conducted by taking 117 manufacturing companies. The result of this research showed that earnings management and firm size have no significant effect on dividend payoutratio, while return on equity and leverage have significant effect on dividend payoutratio.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, FIRM SIZE, DAN EARNINGS POWER TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019

2021 ◽  
Vol 3 (1) ◽  
pp. 71-94
Author(s):  
Yusak Maleakhi Purnama ◽  
Eindye Taufiq
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Independent Variable

The purpose of this research is to obtain evidence regarding the effect of independent variable consisting of profitability, leverage, firm size, and earnings power towards dependent variable earnings management. The company used in this research is a property company that listed on the Indonesian Stock Exchange (IDX) from 2017-2019 with the criteria using purposive sampling method. The result of this research are profitability and earnings power has no influence on earnings management. However, leverage has a positive and significant influence on earnings management. Then, firm size has a negative and significant influence on earnings management.   Keyword: Earnings Management, Profitability, Leverage, Firm Size, Earnings Power

scholarly journals The Influence of Firm’s Size, Growth, and Profitability on Firm Value with Capital Structure as the Mediator: A Study on the Agricultural Firms Listed in the Indonesian Stock Exchange

2017 ◽  
Vol 9 (8) ◽  
pp. 103 ◽  
Author(s):  
Purwohandoko
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Firm Growth ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Value ◽  
Purposive Sampling ◽  
Size Growth ◽  
The Capital Structure

This study aims to examine the effect of size, growth, and profitability on corporate value with capital structure as a mediator.This study was conducted on agricultural companies listed on the Indonesia Stock Exchange from 2011 to 2014. The population of this study is an agricultural company listed on the Indonesia Stock Exchange period 2011-2014 with a sample of 14 companies, using purposive sampling method. Data were analyzed using smartpal, because this research adds capital structure as mediator variable.The results of this study indicate that firm size and firm growth have no effect on capital structure. Profitability negatively affects the capital structure.

scholarly journals Determinants of Good Corporate Governance (Empirical Studies on Companies Listed on The IDX)

SENTRALISASI ◽  
2022 ◽  
Vol 11 (1) ◽  
pp. 67
Author(s):  
Riza Praditha ◽  
Megawati Megawati ◽  
Lasty Agustuty
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Empirical Studies ◽  
Ownership Concentration ◽  
Company Size ◽  
Test Results ◽  
Good Corporate Governance

The purpose of this study is the role of ownership concentration, firm size, and leverage in influencing good corporate governance. This research design is quantitative. The population used is 45 companies indexed LQ45 on the Indonesia Stock Exchange and with the Purposive Sampling method, obtained 17 companies with 3 years of observation, so the number of samples in this study is 51. The results show that the concentration of ownership, company size, and leverage have a significant effect. The test results show a positive and significant effect on the implementation of corporate governance partially for each variable and simultaneously for all variables.

scholarly journals Tenure Audit, Reputasi Auditor dan Kualitas Audit pada Perusahaan Manufaktur : Analisis Kompleksitas Operasi sebagai Pemoderasi

2018 ◽  
Vol 5 (01) ◽  
pp. 1-13
Author(s):  
Amirul Hadi Khasani ◽  
Amilin Amilin ◽  
Choirul Anwar
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Peer Group ◽  
Jel Classification ◽  
Test Results ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Arthur Andersen ◽  
Auditor Reputation

ABSTRACT This study examines the influence of audit tenure and auditor reputation on audit quality with operational complexity as a moderating variable. The Enron case involving Arthur Andersen led to the limitation of the audit tenure. Audit quality is measured by current accrual while audit lag is measured by calculating the year in which the same auditor has committed to the auditee, the auditor’s reputation is measured by the peer group amount and the operating complexity is measured using the number of subsidiaries. This study focused on manufacturing companies listed on the Indonesia Stock Exchange 2011 to 2015, using purposive sampling method obtained 225 research samples. Hypothesis testing in this study using multiple regression analysis. Test results show that audit tenure does not affect audit quality, auditor reputation does not affect audit quality while operating complexity affects on tenure audit relationship with audit quality and auditor reputation with audit quality. ABSTRAK Penelitian ini menguji pengaruh tenure audit dan reputasi auditor terhadap kualitas audit dengan kompleksitas operasi sebagai variabel moderasi. Kasus Enron yang melibatkan Arthur Andersen menyebabkan pembatasan tenure audit. Kualitas audit diukur dengan akrual lancar sedangkan tenure audit diukur dengan menghitung tahun dimana auditor yang sama telah melakukan perikatan dengan auditee, reputasi auditor diukur dengan menggunakan kelompok jumlah rekan dan kompleksitas operasi diukur dengan menggunakan jumlah anak perusahaan. Penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011 sampai dengan 2015, dengan menggunakan motode purposive sampling diperoleh 225 sampel penelitian. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil pengujian menunjukkan bahwa tenure audit tidak berpengaruh terhadap kualitas audit, reputasi auditor tidak berpengaruh pada kualitas audit sedangkan kompleksitas operasi berpengaruh pada hubungan tenure audit dengan kualitas audit dan reputasi Auditor dengan kualitas audit. JEL Classification: M42, M41, G02

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