scholarly journals KEMAMPUAN VARIABEL AKUNTANSI DAN NON AKUNTANSI DALAM MEMPREDIKSI BOND RATING DI INDONESIA

2021 ◽  
Vol 10 (1) ◽  
pp. 14-30
Author(s):  
Marfuah Marfuah ◽  
Berlyana Permatasari ◽  
Selfira Salsabilla
Keyword(s):  
Hypothesis Testing ◽  
Significant Positive Effect ◽  
Bond Ratings ◽  
Bond Rating ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Ordinal Logistic Regression Analysis ◽  
Negative Effect ◽  
Positive Effect ◽  
Auditor Reputation

Abstrak: Kemampuan Variabel Akuntansi dan Non Akuntansi dalam Memprediksi Bond Rating di Indonesia. Tujuan penelitian ini adalah untuk menguji kemampuan variabel akuntansi dan non akuntansi dalam memprediksi peringkat obligasi pada perusahaan non keuangan di Indonesia. Variabel akuntansi dalam penelitian ini meliputi produktivitas, profitabilitas, solvabilitas, likuiditas, dan leverage. Sedangkan variabel non akuntansi terdiri dari jaminan obligasi, umur obligasi, dan reputasi auditor. Sampel dalam penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2013-2016 dan diperingkat oleh PT Pefindo. Dengan menggunakan metode purposive sampling, dipilih 120 sampel obligasi. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi logistik ordinal. Hasil pengujian hipotesis menunjukkan bahwa solvabilitas terbukti berpengaruh positif signifikan terhadap peringkat obligasi, sedangkan leverage terbukti berpengaruh negatif signifikan terhadap peringkat obligasi. Likuiditas dan umur obligasi memiliki pengaruh yang signifikan terhadap peringkat obligasi tetapi dengan hasil yang berlawanan dengan arah prediksi. Artinya likuiditas berpengaruh negatif signifikan terhadap peringkat obligasi, sedangkan umur obligasi berpengaruh positif signifikan terhadap peringkat obligasi. Variabel produktivitas, profitabilitas, likuiditas, jaminan obligasi, dan reputasi auditor tidak berpengaruh signifikan terhadap prediksi peringkat obligasi.Kata kunci: variabel akuntansi, variabel non akuntansi, reputasi auditor, dan peringkat obligasiAbstract: The Ability of Accounting and Non Accounting Variables in Predicting Bond Rating in Indonesia. The purpose of this study is to test the ability of accounting and non-accounting variables in predicting bond ratings of non-financial companies in Indonesia. The accounting variables in this study include productivity, profitability, solvency, liquidity, and leverage. Meanwhile, the non-accounting variables consist of bond guarantees, age of bonds, and auditor reputation. The sample in this study were non-financial companies listed on the Indonesia Stock Exchange (BEI) during 2013-2016 and rated by PT Pefindo. By using purposive sampling method, 120 bond samples were selected. Hypothesis testing is done using ordinal logistic regression analysis. The results of hypothesis testing show that solvency is proven to have a significant positive effect on bond ratings, while leverage is proven to have a significant negative effect on bond ratings. The liquidity and life of the bonds have a significant effect on the rating of the bonds but with the results in the opposite direction to the prediction. This means that liquidity has a significant negative effect on the bond rating, while the age of the bond has a significant positive effect on the bond rating. The variables of productivity, profitability, liquidity, bond guarantees, and auditor reputation do not significantly influence the prediction of bond ratings.Keywords: accounting variable, non accounting variable, auditor’s reputation, and bond rating

scholarly journals PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, UMUR OBLIGASI DAN UKURAN PERUSAHAAN TERHADAP PERINGKAT OBLIGASI PADA SEKTOR KEUANGAN YANG TERDAPAT DI BEI TAHUN 2015-2018

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Akhmad Darmawan ◽  
Yudith Foran Al Fayed ◽  
Fatmah Bagis ◽  
Bima Cininttya Pratama
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Descriptive Statistics ◽  
Significant Positive Effect ◽  
Bond Ratings ◽  
Bond Rating ◽  
Analysis Techniques ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effects of profitability, liquidity, leverage, age of bondsand firmsize toward bond ratingin the financial sectors listed inIndonesia Stock Exchangeduring2015-2018using 86 samples chosen bypurposive sampling. Meanwhile, data analysis techniques used in this study were descriptive statistics,classic assumption tests, multiple linear regression analysisand hypothesis testing. The results of data analysis using regression analysis showed that profitability had not a significant negative effect on bond ratingin financial sectors, liquidity had a significant positive effect on bond ratings in financial sectors, leverage had a significant positive effect on bond rating in financial sectorand ageof bondhad a significant negative effect on bond ratingin financial sectors. While, firmsize had a significant negative effect on bond ratingin financial sectors.Keywords:Profitability, Liquidity, Leverage, Age of Bonds, FirmSize, Bond Rating

scholarly journals PENGARUH MASA KERJA, PELATIHAN, DAN NILAI KETETAPAN PAJAK TERHADAP KUALITAS KEPUTUSAN KEBERATAN

2020 ◽  
Vol 1 (2) ◽  
pp. 73-80
Author(s):  
Amardianto Arham ◽  
Budhi Mulia Cipta ◽  
Ragil Novitasari
Keyword(s):  
Quantitative Method ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Tax Assessment ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to analyze the effect of tenure, training, and the value of tax assessments on the quality of objection decisions. This study uses a quantitative method with purposive sampling. The results of this study indicate that the tenure does not affect the quality of the objection decision, training has a significant positive effect on the quality of the objection decisions, and the value of the tax assessment has a significant negative effect on the quality of the objection decision.  Tujuan dari penelitian ini adalah untuk menganalisis pengaruh masa kerja, pelatihan, dan nilai ketetapan pajak terhadap kualitas keputusan keberatan. Penelitian ini menggunakan metode kuantitatif dengan purposive sampling. Hasil penelitian ini menunjukkan bahwa masa kerja tidak berpengaruh terhadap kualitas keputusan keberatan, pelatihan berpengaruh positif signifikan terhadap kualitas keputusan keberatan, dan nilai ketetapan pajak berpengaruh negatif signifikan terhadap kualitas keputusan keberatan.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI DI UKM WIG KABUPATEN PURBALINGGA

2020 ◽  
Vol 16 (2) ◽  
pp. 143-170
Author(s):  
Aditya Rahmawan ◽  
Eliada Herwiyanti ◽  
Siti Maghfiroh
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Accounting Information ◽  
Educational Background ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect ◽  
Education Business

This study aimed to examine the factors that influence the use of accounting information in SMEs. The object of research is Wig UKM in Purbalingga Regency. From this research, it can be seen how education, business scale, business age, and accounting knowledge of the use of UKM Wig accounting information in Purbalingga. The number of respondents involved in this study was 82 people. Sampling using a purposive sampling method. Based on the results of research and data analysis using SPSS it was found that: (1) educational background did not have a significant negative effect on the use of accounting information, (2) the business scale had no significant positive effect on the use of accounting information, (3) the age of the business had no significant negative effect on the use of accounting information, and (4) accounting knowledge has a significant positive effect on the use of accounting information.

scholarly journals Minimizing Fraud Behavior through Leadership Based on Tri Kaya Parisudha and Good Corporate Governance

2021 ◽  
pp. 123
Author(s):  
Ida Ayu Putu Widani Sugianingrat ◽  
Putu Atim Purwaningrat ◽  
Luh Nik Oktarini ◽  
Ida I Dewa Ayu Yayati Wilyadewi
Keyword(s):  
Corporate Governance ◽  
Data Collection ◽  
Hypothesis Testing ◽  
The Other ◽  
Significant Positive Effect ◽  
Location Data ◽  
Significant Negative Effect ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Positive Effect

Fraudulent behavior can interfere with business continuity, therefore it needs to be minimized and even eliminated. This research tries to offer a solution to minimize fraudulent behavior through the implementation of leadership based on Tri Kaya Parisudha and Good corporate governance (GCG). The research was conducted at 94 Multipurpose Cooperatives in Bali. Research respondents were cooperative managers in each cooperative that was the research location. Data collection was carried out by distributing questionnaires to respondents via Google Form. The collected data will then be processed using the SmartPLS program. The results of hypothesis testing show that leadership based on Tri Kaya Parisudha has a significant positive effect on GCG, but has no significant effect on Fraud Behavior. On the other hand, GCG shows a significant negative effect on fraudulent behavior. Furthermore, GCG acts as a full mediator in the leadership relationship based on Tri Kaya Parisudha with Fraud Behavior.

scholarly journals Pengaruh Ukuran Perusahaan, Pro Fitabilitas dan Opini Audit Terhadap Audit Delay Pada Sektor Pertambangan dan Mineral di BEI 2013-2019

2021 ◽  
Vol 5 (1) ◽  
pp. 106-115
Author(s):  
Annisa Annisa ◽  
Sisi Sartika
Keyword(s):  
Panel Data ◽  
Significant Positive Effect ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Mineral Sector ◽  
Significant Negative Effect ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

This research aims to test the company's size, profitability and audit opinion on audit delay in the mining and mineral sector in IDX. This study used samples in the mining and mineral sector in IDX 2013-2019. Based on purposive sampling, the number of mining and mineral companies used in the research sample is as many as 9 companies. Hypothetical testing using panel data regression using the E Views 8.0 program. The results showed that the size of the company had a significant positive effect on audit delay, profitability had no effect on audit delay and audit opinion had a significant negative effect on audit delay.

scholarly journals Analisis Implementasi Green Banking Dan Kinerja Keuangan Terhadap Profitabilitas Bank Di Indonesia (2016-2019)

2020 ◽  
Vol 17 (2) ◽  
pp. 141-161
Author(s):  
Diah Anggraini ◽  
DWINITA ARYANI ◽  
Irawan Budi Prasetyo
Keyword(s):  
Capital Adequacy ◽  
Significant Positive Effect ◽  
Bank Efficiency ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Banking Policy ◽  
Testing Data ◽  
Negative Effect ◽  
Operational Activity ◽  
Positive Effect

Green banking adalah aktivitas operasional perbankan yang ramah lingkungan. Penelitian ini menganalisis penerapan green banking, dan kinerja keuangan terhadap profitabilitas bank di Indonesia periode 2016-2019. Sampel penelitian menggunakan metode purposive sampling dan di peroleh 9 bank yang sesuai kriteria. Pengujian data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kebijakan green banking berpengaruh positif signifikan terhadap profitabilitas, kecukupan modal tidak berpengaruh negatif signifikan terhadap profitabilitas, kredit bermasalah tidak berpengaruh negatif signifikan terhadap profitabilitas, efisiensi bank berpengaruh negatif signifikan terhadap profitabilitas, tingkat likuiditas bank tidak berpengaruh positif signifikan terhadap profitabilitas. Green banking is an environmentally friendly banking operational activity. This study analyzes the implementation of green banking and financial performance to profitability of banks in Indonesia period 2016-2019. The research sample used purposive sampling method and obtained 9 banks that match the criteria. Testing data using multiple regression analysis. The results of this study indicate that green banking policy had a significant positive effect on profitability, capital adequacy had no significant negative effect on profitability, non-performing loans had no significant negative effect on profitability, bank efficiency had a significant negative effect on profitability, the level of bank liquidity had no significant positive effect on profitability.

scholarly journals PENGARUH TATA KELOLA PERUSAHAAN, KUALITAS AUDITOR DAN EARNING PER SHARE TERHADAP BID-ASK SPREAD

2019 ◽  
Vol 15 (2) ◽  
pp. 216
Author(s):  
Rulyanto Winoto
Keyword(s):  
Audit Committee ◽  
Test Validity ◽  
Analysis Tool ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Bid Ask Spread ◽  
Earnings Per Share ◽  
Negative Effect ◽  
Positive Effect

Abstract This study investigates the affect of audit committee size, board independence, auditor quality, and earnings per share on bid-ask spread. Population and sample in this study are all companies listed on the Indonesian Stock Exchange (BEI) from 2010 until 2014. The sampling technique in this research is using purposive sampling method. Data analysis tool used is the classic assumption test, test validity, reliability and hypothesis testing with multiple regression. Based on the analysis and discussion can be deduced as follows size of audit committee significant negative effect on the bid-ask spread, the independence of the board of commissioners significant positive effect on the bid-ask spread, quality auditor significant positive effect on bid-ask spreads and earnings per share ( EPS) significant negative effect on the bid-ask spread. Abstrak Penelitian ini bertujuan untuk apakah variabel ukuran komite audit, independensi dewan komisaris, kualitas auditor, dan earning per share (EPS) berpengaruh terhadap bid-ask spread. Populasi dan sampel pada penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2010 sampai tahun 2014. Teknik pengambilan sampel dalam penelitian ini adalah menggunakan metode purposive sampling. Alat analisis data yang digunakan adalah uji asumsi klasik, uji validitas, reliabilitas dan uji hipotesis dengan regresi berganda. Berdasarkan pada hasil analisis dan pembahasan dapat ditarik kesimpulan sebagai berikut ukuran komite audit berpengaruh negatif signifikan terhadap bid-ask spread, independensi dewan komisaris berpengaruh positif signifikan terhadap bid-ask spread, kualitas auditor berpengaruh positif signifikan terhadap bid-ask spread dan earnings per share (EPS) berpengaruh negatif signifikan terhadap bid-ask spread

scholarly journals Book-tax Differences dan Pertumbuhan Laba Pada Perusahaan Manufaktur Tahun 2011 - 2016

2019 ◽  
Vol 3 (1) ◽  
pp. 102
Author(s):  
Desinda Desinda
Keyword(s):  
Linear Model ◽  
Generalized Linear Model ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Earnings Growth ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Manufacturing Company ◽  
Negative Effect ◽  
Positive Effect

Penelitian ini bertujuan untuk menginvestigasi mengenai pengaruh dari book-tax differences yang diukur dengan beda permanen, Positive Book-tax Differences/PBTD, dan Negative Book-tax Differences/NBTD terhadap pertumbuhan laba. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2016. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dengan total 48 emiten yang memenuhi kriteria sampel penelitian yang telah ditetapkan. Teknik analisis data dilakukan menggunakan program SPSS 22 dengan metode Generalized Linear Model (GLZ). Hasil penelitian menunjukkan bahwa beda permanen dan NBTD memiliki pengaruh positif signifikan dan negatif signifikan terhadap pertumbuhan laba. Sedangkan PBTD tidak berpengaruh secara signifikan terhadap pertumbuhan laba. The aim of this study is to investigate the effect of book-tax differences that measured by permanent differences, Positive Book-tax Differences /PBTD, and Negative Book-tax Differences/NBTD in indicating earnings growth. The population of research is all manufacturing company that listed on Indonesia Stock Exchange from 2011-2016. The method of sampling that used is purposive sampling with total 48 company that meet the criteria of this study. This research’s data will be analyzed using SPSS 22 with Generalized Linear Model (GLZ) method. The results show that permanent differences and NBTD have a significant positive effect and significant negative effect on earnings growth. While PBTD has no significant effect on earnings growth. 

Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 93-108
Author(s):  
Annisa Siti Fathonah ◽  
Dadang Hermawan
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Internal Factors ◽  
Macroeconomic Factors ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

scholarly journals Profitabilitas menjadi pemediasi untuk variabel yang mempengaruhi struktur modal (Studi pada Bank Umum Syariah di Indonesia periode 2016-2020)

2021 ◽  
pp. 160-187
Author(s):  
Indah Lestari
Keyword(s):  
Capital Structure ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Tax Shield ◽  
Significant Negative Effect ◽  
Growth Opportunity ◽  
Negative Effect ◽  
Debt Tax Shield ◽  
Positive Effect

The purpose of this study is to find out and analyze whether there is an Influence of Liquidity, Growth Opportunity, Asset Structure, and Non Debt Tax Shield on Capital Structure with Profitability as an Intervening Variable in Islamic Commercial Banks Registered at OJK 2016-2020 ". This research is a quantitative research using data sources derived from secondary data, namely the annual report. The sampling technique used in this research is purposive sampling technique. Of the 14 Islamic commercial banks registered with the OJK, only 11 are in accordance with the sample criteria in this study. This study uses the Eviews 9 application as a tool for data processing. The analytical methods used in this research are stationarity test, panel data regression model test, classical assumption test, regression test, and path analysis test. The results obtained in this study are liquidity has a significant negative effect on capital structure. Growth opportunity and asset structure have a significant positive effect on capital structure. Meanwhile, the non-debt tax shield and profitability variables have no significant positive effect on capital structure. Liquidity has no significant negative effect on profitability, growth opportunity has no significant positive effect on profitability. Asset structure has a significant positive effect on profitability, while non-debt tax shield has a significant negative effect on capital structure. From the results of the path analysis conducted in this study, profitability was not able to mediate the variables of liquidity, growth opportunity, and non-debt tax shield on capital structure, but for the asset structure variable profitability was able to mediate the influence of asset structure on capital structure.

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