scholarly journals DETERMINAN AUDITOR SWITCHING SECARA VOLUNTARY

2021 ◽  
Vol 10 (1) ◽  
pp. 1-13
Author(s):  
Nana Umdiana ◽  
Siska Siska
Keyword(s):  
Data Analysis ◽  
Statistical Analysis ◽  
Stock Exchange ◽  
Secondary Data ◽  
Collection Method ◽  
Purposive Sampling ◽  
Auditor Switching ◽  
Mining Companies ◽  
Management Changes ◽  
Descriptive Statistical Analysis

Abstrak: Determinan Auditor Switching secara Voluntary. Penelitian ini bertujuan untuk menganalisis pengaruh pergantian manajemen, Qualified opinion (Opini Wajar Degan Pengecualian) dan Ukuran perusahaan yang berpengaruh terhadap Auditor Switching (Pergantian Auditor) secara voluntary (sukarela) pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun periode 2015-2018. Jenis penelitian ini adalah penelitian kausal asosiatif dan Jenis data yang digunakan adalah data sekunder. Analisis data menggunakan SPSS versi 25 .Populasi dalam penelitian ini adalah perusahaan-perusahaan sub pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015 - 2018. Namun untuk beberapa variabel dibutuhkan data tahun sebelumnya. Metode pengumpulan data yang digunakan dalam penelitian ini adalah purposive sampling, yaitu berdasarkan kriteria yang telah ditentukan. Sebanyak 6 perusahaan yang digunakan sebagai sampel perusahaan. Data dianalisis dengan statistik deskriptif dan regresi logistic.  Berdasarkan hasil dari analisis menunjukkan bahwa pergantian manajemen, qualifiedopini , dan ukuran perusahaan tidak berpengaruh terhadap auditorswitching secara voluntaryKata Kunci : pergantian Auditor, pergantian manajemen, SukarelaAbstract: Determinants  Of Voluntary Auditor Switching. This research has a purpose to analize the effect of management changes, qualified opinion and size of clien to auditor switching voluntary in mining companies listed in the Indonesia Stock Exchange in 2015-2018 .The type of this research was associativecausal and  the type of data used is secondary data. Data analysis uses SPSS version 25. The population in this research are sub-mining companies listed on the Indonesia Stock Exchange in 2015 - 2018.However, for some variables the previous year's data is needed. Data collection method used in this research was purposive sampling, which is based on predetermined criteria. A total of 6 companies were used as sample companies. Data were analyzed using descriptive statistical analysis and logistic regression.The results of analize showed that management changes, qualified opinion, and size of clien do not affect to auditor switching voluntaryKeywords: Auditor switching, countary, management changes, Voluntary  

scholarly journals Pengaruh Profitabilitas, Struktur Aktiva, Likuiditas, dan Ukuran Perusahaan Terhadap Struktur Modal (Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)

2021 ◽  
Vol 4 (1) ◽  
pp. 20-36
Author(s):  
Umi Dwi Astuti ◽  
Axel Giovanni
Keyword(s):  
Linear Regression ◽  
Capital Structure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Small Sample ◽  
Company Size ◽  
Purposive Sampling ◽  
Mining Companies ◽  
Time Period ◽  
Research Period

This study aims to see the effect of profitability, asset structure, liquidity, and company size on the capital structure of the mining companies listed on the Indonesian Stock Exchange in 2014- 2018. Secondary data is used for the research and it is collected using purposive sampling. The data then analyzed using multiple linear regression. Research results shows that profitability and companies size have no effect on capital structure. Meanwhile, the asset structure and liquidity have effect on capital structure. The limitation of this study is the lack of a research period to the small sample used. Researcher’s suggestion for further research is to increase the time period of the study, which is aimed to increase the accuracy of the research data.Penelitian ini bertujuan untuk melihat pengaruh profitabilitas, struktur aktiva, likuiditas, dan ukuran perusahaan terhadap struktur modal pada sektor perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Metode pengambilan data menggunakan purposive sampling menggunakan data sekunder. Data dianalisis dengan menggunakan dengan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap struktur modal. Sedangkan untuk struktur aktiva dan likuiditas berpengaruh terhadap struktur modal. Keterbatasan penelitian adalah kurangnya periode penelitian dikarenakan sampel yang digunakan sedikit. Saran peneliti untuk penelitian selanjutnya ialah menambah periode waktu penelitian untuk meningkatkan keakuratan data penelitian.

scholarly journals Pengaruh Profitabilitas, Kepemilikan Institusional dan Umur Perusahaan terhadap Integrated Reporting

Eksos ◽  
2020 ◽  
Vol 16 (2) ◽  
pp. 95-109
Author(s):  
Uyun Sundari ◽  
Ratno Agriyanto ◽  
Dessy Noor Farida
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Integrated Reporting ◽  
Analysis Techniques ◽  
Mining Companies

This research was conducted to determine the effect of profitability, institutional ownership and company age on integrated reporting. Type of research is quantitative with multiple linear regression data analysis techniques using the SPSS application. The data tested is secondary data. The population of this study is mining companies listed on the Indonesia Stock Exchange with the period 2016-2018. The sample uses a purposive sampling method which amounts to 48 samples. The results of this study indicate that first, profitability and institutional ownership have no effect on integrated reporting. Second, the age of the company affects the integrated reporting. Third, simultaneous profitability, institutional ownership and age of the company affect the integrated reporting.

scholarly journals The Impact of Current Ratio, Debt to Equity Ratio, Net Profit Margin, and Total Asset Turnover Towards The Profit Changes Of Mining Companies Listed On Indonesia Stock Exchange Period 2016-2018

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Tommy Minggus ◽  
Mohammad Wasil ◽  
I. G. A. Aju Nitya Dharmani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Exchange ◽  
Secondary Data ◽  
Current Ratio ◽  
Mining Companies ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio ◽  
The Impact

This study aims to determine whether CR, DER, NPM, and TATO effect profit changes. The population in this research are mining companies listed in the Indonesia Stock Exchange period 2016-2018 consisting of 48 companies. Sampling was done by purposive sampling and 15 companies were selected. The data in the study comes from the secondary data obtained through the documentation technique. Data analysis with multiple regression analysis using SPSS for Windows version 18. The results showed that there was significant influence simultaneously between CR, DER, NPM, and TATO to Profit Changes. Based on the partial test, the conclusion CR and TATO has positive and not significant effect on profit changes. DER has negative and not significant effect in profit changes. NPM has positive and significant effect on profit changes.

scholarly journals PENGARUH PERTUMBUHAN PERUSAHAAN, KONDISI KEUANGAN PERUSAHAAN, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

2017 ◽  
Vol 6 (1) ◽  
Author(s):  
Danang Anugrah Putra ◽  
Ach. Syaiful Hidayat Anwar ◽  
Thoufan Nur
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
The Other ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Going Concern ◽  
Mining Companies ◽  
Financial Condition ◽  
Other Hand

This research is aimed to examine the effect of the company’s growth, financial condition and theprior year audit opinion on going concern audit opinion in mining companies listed on IndonesiaStock Exchange (IDX). This research is associativeresearch that the population of this researchis mining companies listed on Indonesia Stock Exchange (IDX) during period 2011-2015. Thesample is determined by purposive sampling method and the technique of data analysis islogistic regression. The results of this research are company’s growth and the prior year auditopinion has no effect on going concern audit opinion. On the other hand, financial condition haseffect on going concern audit opinion.Keywords:Audit Opinion, Financial Condition, Going Concern, The Company’s Growth

scholarly journals Perbandingan Kinerja Saham Syariah di Bursa Efek Indonesia dan Bursa Malaysia

2019 ◽  
Vol 10 (2) ◽  
pp. 82
Author(s):  
Hisbullah Basri ◽  
Veny Mayasari
Keyword(s):  
Time Series ◽  
Data Analysis ◽  
Cross Section ◽  
Stock Exchange ◽  
Secondary Data ◽  
Risk Difference ◽  
T Test ◽  
Stock Performance ◽  
Book Value ◽  
Purposive Sampling

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>ABSTRACT</span></p><p><span>This research aims to determine the difference in Sharia stock performance in the Indonesia Stock Exchange and Bursa Malaysia. The population in the study is all sharia stocks listed on the Indonesia Stock Exchange and Bursa Malaysia amounting to 1,280 Sharia shares. The retrieval technique uses purposive sampling where the samples are taken with certain criteria. Meanwhile, the research sample amounted to 60 Sharia shares in which 30 sharia stocks are found on the Indonesia Stock Exchange and 30 Sharia shares in Bursa Malaysia. The research uses four indicators to use the stock performance of Return shares, Price Earning Ratio (PER), Price to Book Value (PBV), and Earning per Share (EPS). The data analysis method used in this study is quantitative analysis. The data used is secondary data, time series, and cross-section. The data analysis technique used is by conducting independent sample T-Test. The results showed that there was no difference in the performance of sharia stocks on the Indonesia Stock Exchange and Bursa Malaysia given price to book Value (PBV) and Price Earning Ratio (PER) with significance values of 0.308 and 0.264 respectively. As for the performance of shares with indicators return and EPS obtained the result that there is a difference in the performance of sharia stocks on the Indonesian stock exchange with significance values of 0.006 and 0.000 respectively. This difference is more due to the risk difference in Indonesia and Malaysia.</span></p><p><span>Key words </span><span>: Stock Performance, Return, EPS, PBV, PER</span><span>ABSTRAK</span></p><p><span>Penelitian ini bertujuan untuk mengetahui perbedaan kinerja saham syariah di Bursa Efek Indonesia dan Bursa Malaysia. Populasi pada penelitian adalah seluruh saham syariah yang terdaftar di Bursa Efek Indonesia dan Bursa Malaysia yang berjumlah 1.280 saham syariah. Teknik pengambilan menggunakan purposive sampling dimana sampel diambil dengan kriteria tertentu. Sedangkan sampel penelitian ini berjumlah 60 saham syariah dimana 30 saham syariah yang terdapat di Bursa Efek Indonesia dan 30 saham syariah yang terdapat di Bursa Malaysia. Penelitian ini menggunakan empat indikator untuk menggukur kinerja saham yaitu Return Saham, Price Earning Ratio (PER), Price to Book Value (PBV), dan Earning per Share (EPS). Metode Analisis data yang digunakan dalam penelitian ini adalah analisis kuantitatif. Data yang digunakan adalah data sekunder, time series dan cross section. Teknik analisis data yang digunakan yaitu dengan melakukan independent sampel t-test. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan kinerja saham syariah di Bursa Efek Indonesia dan Bursa Malaysia di lihat dari price to book Value (PBV) dan Price Earning Ratio (PER) dengan nilai signifikansi masing-masing sebesar 0,308 dan 0,264. Sedangkan untuk kinerja saham dengan indikator return dan EPS didapat hasil bahwa terdapat perbedaan kinerja saham syariah di Bursa Efek Indonesia dengan nilai signifikansi masing-masing sebesar 0,006 dan 0,000.</span></p><p><span>Kata kunci</span><span>: Kinerja Saham, Return, EPS, PBV, PER</span></p></div></div></div>

scholarly journals Likelihood of Auditor Switching: Evidence for Indonesia

2019 ◽  
Vol 8 (2) ◽  
pp. 29-40
Author(s):  
Hadri Kusuma ◽  
Diana Farida
Keyword(s):  
Data Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Certified Public Accountant ◽  
Manufacturing Companies ◽  
Auditor Switching ◽  
Correlation Tests ◽  
Public Accountant

This research aims to analyze factors determining the likelihood of auditor switching. The populations in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015-2017. The type of data collected in this research was secondary data. The data analysis used in this research were 133 selected companies after applying purposive sampling method. The methods of data analysis were descriptive statistics, correlation tests, and generalized linear model (GLM). The results of this research indicated that the variables of financial distress, profitability, Certified Public Accountant (CPA) reputation and management change are significantly determinants of the likelihood of auditor switching. The paper further discusses and interprets the finding of the study.

Analysis Of Factors Affecting Auditor Switching In Manufacturing Companies Listed On The Indonesia Stock Exchange

2021 ◽  
Vol 12 (1) ◽  
pp. 08-15
Author(s):  
Lora Ferbina Bangun
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Fees ◽  
Test Results ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Auditor Switching ◽  
Management Changes

Auditor switching is the turn of KAP and auditor carried out by the company for a reason or there are certain factors of the company or of the auditor itself. This study aims to determine the effect of audit fees, financial distress auditor size, client size, and management change to the auditor switching on manufacturing companies listed in the Indonesia Stock Exchange 2011-2014 period. This study used secondary data obtained from financial statements published on the internet through the official website of Indonesia Stock Exchange www.idx.co.id.The research sample is manufacturing companies listed in the Indonesia Stock Exchange 2012-2014. Sampling using purposive sampling and obtained a sample of 96 observations of 32 companies sampled in this study. Hypothesis testing is done by using logistic regression. From the test results indicate that audit fees, financial distress, auditor sie, clients size, and management changes do not influence auditor switching.

scholarly journals Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Perusahaan Property dan Real Estate

2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Sakti Hermawan ◽  
Sudradjat Sudradjat
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Statistical Analysis ◽  
Real Estate ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Descriptive Statistical Analysis

Financial statements are used by many parties to determine the condition of the company's financial performance. Financial statements are a very important source of information in assessing the company's performance and prospects for shareholders and the public as one of the bases in making investment decisions. The value of the information contained in financial statements can be affected by the timeliness of preparation and presentation of financial statements. Because of this, the timeliness of a company in compiling and presenting its financial statements is very important. The company's timeliness in preparing financial statements can be influenced by several things, both internal and external influences. This study was conducted with the aim of knowing whether Profitability, Leverage and Company Size have an influence on Tax Avoidance in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Previous research that has been done shows different results. Therefore, it is necessary to conduct another study with the aim of re- testing the theory of Tax Avoidance. The population of this research is 46 property and real estate companies. This study uses a purposive sampling method in taking samples, so that 31 sample companies are obtained for 3 years of observation (2017-2019) with 93 observations (observations). Research data obtained from sample companies which can be downloaded on the official website of the Indonesia Stock Exchange. This study uses descriptive statistical analysis and multiple linear regression analysis as data analysis techniques. The data analysis technique carried out first is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and then hypothesis testing.

scholarly journals Pengaruh Financial Distress, Pertumbuhan Perusahaan Klien, Ukuran Kap, Dan Audit Delay Terhadap Auditor Switching

2019 ◽  
Vol 1 (3) ◽  
pp. 1556-1568
Author(s):  
Faradina Zikra ◽  
Efrizal Syofyan
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Auditor Switching ◽  
Mining Companies ◽  
Company Growth

This study aims to examine the effect of financial distress, client company growth, KAP size and audit delay on auditor switching. This study is classified as comparative causal research. The population in this study are mining companies listed on the Indonesia Stock Exchange period of 2013 to 2017. By using purposive sampling method, there were 85 companies as the research samples. Auditor switchingare measured by dummy. The type of data used is secondary data obtained from www.idx.co.id and use logistic regression analysis. The results of this study indicate that financial distress, client company growth, KAP size and audit delay have no influence on auditor swtiching..

scholarly journals PEMILIHAN METODE AKUNTANSI PERSEDIAAN DAN PENGARUHNYA TERHADAP EARNING PRICE RATIO

IQTISHODUNA ◽  
2011 ◽  
Vol 3 (2) ◽  
Author(s):  
Yuli Soesetio
Keyword(s):  
Data Analysis ◽  
Sampling Methods ◽  
Stock Exchange ◽  
Secondary Data ◽  
T Test ◽  
Price Ratio ◽  
Parametric Test ◽  
Purposive Sampling ◽  
Ratio Data ◽  
Using Data

This research was conducted to know investment production opportunity in the inventory variable, accounting profit variable, HPP variable, company’s siz, equity intensity and inventory intensity, and to know the effect of option the accounting inventory methods (FIFO) and average methods towards earning price ratio. Data taken from secondary data with using documentation methods and purposive sampling methods with 10 companies. Using sample manufacturing’s comp[any which listed in Jakarta Stock Exchange period 2001-2005. using data analysis Mann-Whitney and t-test, log regression and parametric test. The result of univariat test indicated that just inventory intensity variability which using average inventory methods FIFO methods which has significant differences.

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