ANALISIS PERANAN INFORMASI AKUNTANSI DAN NON AKUNTANSI TERHADAP INITIAL RETURN SAHAM

This study is aimed to examine the role effect of accounting information (firm size, Earning Per Share (EPS), Price Earning Ratio (PER), financial leverage and Return On Asset (ROA) and non-accounting information (old shareholders, auditor reputation, underwriter reputation, age companies and types of industries) on initial stocks returns. This study used secondary data in the form of financial annual report that go public and listed on the Indonesian Stock Exchange in 2009-2013. The samples are 66 companies obtained through purposive sampling method. Then, hypothesis examination is done by using multiple linier regression analysis, before that firstly classical assumption test has been done. The result of this study showed that simultan the variable accounting information and non-accounting information have an effect on initial stocks returns. In partially auditor reputation have an effect on initial stocks returns with a significant level of 5% and types of industries have an effect on initial stocks returns with a significant level of 10%. Based on the result in conclusion is the investor that will invest in company which are IPO need observe auditor reputation and types of industries in order to success acquiring initial stocks returns which are expectation. Keywords : Accounting Information, Non Accounting Information, Initial Return, IPO

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Faktor-faktor yang mempengaruhi initial return pada saat ipo di bursa efek indonesia periode tahun 2006-2015

Jurnal Ekonomi ◽

10.24912/je.v22i2.222 ◽

2017 ◽

Vol 22 (2) ◽

Author(s):

Rini Tri Astuti

Keyword(s):

Regression Analysis ◽

Empirical Study ◽

Initial Public Offering ◽

Sampling Method ◽

Stock Exchange ◽

Accounting Information ◽

Firm Age ◽

Initial Return ◽

Underwriter Reputation ◽

Public Offering

The purpose of this empirical study are to analyze the effect of accounting information and non accounting information to initial return in firm that do Initial Public Offering (IPO) and listing on Indonesia Stock Exchange in 2006-2015. The population in this research are the firms that do Initial Public Offering (IPO) in 2006-2015. With purposive sampling method from 210 firms, 143 firms meet the criteria of the sample. The result of regression analysis shows that accounting information Return On Asset (ROA) and firm size, and also non accounting information auditor reputation individually had a significant effect to initial return, while accounting information Earning Per Share (EPS) and financial leverage, and also non accounting information firm age, underwriter reputation and type of industry had not significant effect on initial return individually.

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DETERMINAN NILAI PERUSAHAAN DI BURSA EFEK INDONESIA

SIMAK ◽

10.35129/simak.v16i02.44 ◽

2018 ◽

Vol 16 (02) ◽

pp. 101-118

Author(s):

Anthony Holly

Keyword(s):

Regression Analysis ◽

Firm Size ◽

Firm Value ◽

Quantitative Data ◽

Sampling Method ◽

Dividend Policy ◽

Stock Exchange ◽

Secondary Data ◽

Manufacturing Companies ◽

Independent Variable

The aim of the study is to assess determinant of firm value as profitability, dividend policy, firm size and liquidity for manufacturing companies listed in Indonesia Stock Exchange in 2010-2014. This study using manufacturing companies listed in Indonesia Stock Exchange as sample. Sample selected by purposive sampling method. Sample size generated by this method is 14 companies. Data type used in this study is quantitative data. Data souce in this study is secondary data. The data were then analyzed using multiple linier regression analysis to analysis dependent variable, Firm value (TQ), and independent variable such as profitability, dividend policy, firm size and liquidity.The research results revealed that profitability, dividend policy and liquidity have positive and significant effect to firm value. However other firm size has positive but no significant effect to firm value.

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Effect of Auditor Client Tenure, Company Growth, Auditor Reputation, and Leverage of Opinion Audit Going Concern

ECONOMICS & ACCOUNTING JOURNAL ◽

10.32493/eaj.v3i3.y2020.p172-184 ◽

2020 ◽

Vol 3 (3) ◽

pp. 172

Author(s):

Putri Nurmala ◽

Meisnawati Meisnawati ◽

Nguyen Thu Thrang

Keyword(s):

Regression Analysis ◽

Sampling Method ◽

Stock Exchange ◽

Statistical Tests ◽

Secondary Data ◽

Manufacturing Companies ◽

Going Concern ◽

Analysis Technique ◽

Company Growth ◽

Auditor Reputation

The research objective was to examine and analyze the Influence of Auditor Client Tenure, Company Growth, Auditor Reputation, and Leverage toward Opinion Audit Going Concern. This survey was conducted at Manufacturing Companies registered on the Indonesia Stock Exchange for the period 2013-2017. The data used in this study is secondary data with sampling using purposive sampling method. The data analysis technique used is descriptive technique with a quantitative approach using descriptive statistical tests, multicollinearity test, logistic regression analysis, and coefficient determinant. Based on research has been conducted, the authors note that the auditor client tenure is not effect significantly to the opinion audit going concern, the company growth is not significant influence to opinion audit going concern, auditor reputation has a negative significant effect to opinion audit going concern, and leverage has a significant effect to opinion audit going concern

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Pengaruh Listing Age dan Ownership Dispersion Terhadap Luas Pengungkapan Sukareka dengan Firm Size Sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2014-2016)

Paediatrica Indonesiana ◽

10.24036/wra.v6i2.102510 ◽

2018 ◽

Vol 6 (2) ◽

pp. 1255

Author(s):

Rahmi Oktriani ◽

Fefri Indra Arza

Keyword(s):

Regression Analysis ◽

Firm Size ◽

Voluntary Disclosure ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Total Sample ◽

Manufacturing Companies ◽

Analysis Technique ◽

Negative Effect

This study aims to determine the effect of listing age and ownership dispersion on voluntary disclosure with firm size as the moderating variable. The population of this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) year from 2014 to 2016. The sample of this study was determined by using a purposive sampling method, and that the total sample of 89 manufacturing companies. The source of data is secondary data. The data was gathered www.idx.com. The data analysis technique used is Moderated Regression Analysis. The results shows: (1) Listing age has not significant effect on voluntary disclosure, (2) Ownership dispersion has significant negative effect on the extent of voluntary disclosure, (3) Firm size is not able to strengthen the effect of listing age on the extent of voluntary disclosure and (4) Firm size is able to strengthen the effect of ownership dispersion on the extent of voluntary disclosure.Keywords: Voluntary Disclosure, Listing age, Ownership dispersion and Firm Size

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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v24i1.114 ◽

2019 ◽

Vol 24 (1) ◽

pp. 15-22

Author(s):

Dimas Rijalul Fanny ◽

Ratna Septiyanti ◽

Dewi Sukmasari

Keyword(s):

Regression Analysis ◽

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Negative Influence ◽

Manufacturing Companies ◽

Analysis Method ◽

Financial Reports ◽

Independent Variables

This study aims to examine the factors that affect audit delay of financial reports on the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability and firm size as the independent variables while audit delay as the dependent variable. Audit delay measured from the year of closure years of the book to the date issued the audit report. The sample in this research was secondary data and selected by using purposive sampling method consisting of 246 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2013-2015. The analysis method of this research used multiple regression analysis. The result of this research showed that profitability and firm size had negative influence to audit delay. Meanwhile solvability did not have any effect to audit delay.

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Pengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Enterprise Risk Management (ERM) Disclosure (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2017)

Paediatrica Indonesiana ◽

10.24036/wra.v6i2.102512 ◽

2018 ◽

Vol 6 (2) ◽

pp. 1281

Author(s):

Widyiawati Widyiawati ◽

Halmawati Halmawati

Keyword(s):

Risk Management ◽

Regression Analysis ◽

Firm Size ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Enterprise Risk Management ◽

Manufacturing Companies ◽

Enterprise Risk

This study aims to determine: (1) The effect of proportion on independent board ERM disclosure, (2) The effect of the audit committee on ERM disclosure, (3) The effect of the ownership dispersion on ERM disclosure, (4) The effect of firm size on ERM disclosure. Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014-2017. The sample is determined based on purposive sampling method, thus totaling 60 companies. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com. The analytical method used is multiple regression analysis. The results showed that: (1) Proportion on independent board no significant effect on the ERM disclosure, (2) The audit committee no significant effect on the ERM disclosure, (3) Ownership dispersion no significant effect on the ERM disclosure, and (4) Firm size influence a significant positive on ERM disclosure.Keywords: Enterprise Risk Management (ERM) Disclosure, Proportion of Independent

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PENGARUH ASIMETRI INFORMASI, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA

AJAR ◽

10.35129/ajar.v4i02.188 ◽

2021 ◽

Vol 4 (02) ◽

pp. 187-204

Author(s):

Fionissa Noor Rizki

Keyword(s):

Earnings Management ◽

Information Asymmetry ◽

Firm Size ◽

Sampling Method ◽

Annual Report ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies

This study aims to investigate the effect of information asymmetry on earnings management, investigate the effect of leverage on earnings management, investigate the effect of firm size on earnings management, and investigate the effect of profitability on earnings management. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample used was selected by the purposive sampling method and used secondary data in the form of an annual report. The analytical method used is multiple linear regression analysis to analyze the dependent variable, earnings management, and the independent variables are information asymmetry, leverage, firm size, and profitability. The results showed that information asymmetry did not have a significant impact on earnings management, but leverage, firmsize, and profitability had a positive and significant impact on earnings management.

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ANALISIS DAMPAK UKURAN PERUSAHAAN, OPINI AUDIT, DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2010–2016

Accounting and Management Journal ◽

10.33086/amj.v2i2.884 ◽

2019 ◽

Vol 2 (2) ◽

Author(s):

Yusi Nur Irmalia ◽

Hidayatul Khusnah ◽

Endah Tri Wahyuningtyas

Keyword(s):

Regression Analysis ◽

Firm Size ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Positive Influence ◽

Audit Opinion ◽

Mining Companies ◽

Positive Effect ◽

Public Accountant

The purpose of this study was to analyze the firm size, audit opinion, and reputation of public accountant on audit delay. The data used in this research was secondary data, taken from the annual report 2010 to 2016 of mining companies listed at the Indonesia Stock Exchange. The samples consist of 133 firms from 2010 through 2016 and still listed. The analysis tools to test hypothesis are logistic regression analysis by using SPSS 20 with the degree of significance at 0.05. The empirical result of the study show that the firm size, audit opinion, and reputation of public accountant simultaneously have a positive influence on audit delay. The firm size has no positive effect on audit delay. While audit opinion, and reputation of public accountant have a positive influence on audit delay

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Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽

10.33557/mbia.v17i2.317 ◽

2019 ◽

Vol 17 (2) ◽

pp. 1-10

Author(s):

Rolia Wahasusmiah

Keyword(s):

Corporate Governance ◽

Firm Value ◽

Sampling Method ◽

Total Population ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Positive Influence ◽

Manufacturing Companies ◽

Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

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PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.5274 ◽

2019 ◽

Vol 6 (1) ◽

pp. 141

Author(s):

Mega Indah Lestari ◽

Deliza Henny

Keyword(s):

Financial Stability ◽

Sampling Method ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Analysis Method ◽

Financial Report ◽

Fraudulent Financial Statements

The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.

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