scholarly journals PENGARUH EFEKTIFITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS

2018 ◽  
Vol 8 (1) ◽  
pp. 53
Author(s):  
Evi Rahmawati ◽  
Prasetya Herlambang
Keyword(s):  
Financial Literacy ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Financial Knowledge ◽  
Audit Committees ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Positive Effect

This study examines the effect of the size of the audit committee, the independence of the  audit committee, frequency of meetings; financial literacy; liquidity; leverage and profitability towards company’s financial distress. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX), Malaysia Stock Exchange (KLSE) and Singapore Stock Exchange (SGX) period 2014-2015. The number of manufacturing companies that is used in this study comprises of 124 Indonesian companies; 138 Malaysian companies and 98 Singapore companies. This study also analyzes the effect of company’s financial distress towards the possibility of fraud. The results of this study shows that there is a significant positive effect of leverage towards financial distress in Indonesia and in Singapore. There are differences in factors affecting financial distress in Indonesia and Malaysia. There are differences in factors affecting financial distress in Indonesia with Singapore. As for the size of the audit committee, the independence of audit committees, frequency of meetings, financial knowledge, liquidity, and profitability do not affect significantly towards company’s financial distress.

scholarly journals Pengaruh Kepemilikan Keluarga dan Likuiditas terhadap Agresivitas Pajak dengan Pemoderasi Corporate Governance

2020 ◽  
Vol 3 (2) ◽  
pp. 85-107
Author(s):  
Anggi Aditya Fahmi ◽  
Priyo Hari Adi
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Audit Committees ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to find out how the influence of companies with family ownership and liquidity on tax aggressiveness which is moderated by corporate governance in manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. Corporate governance is proxied using independent commissioners and audit committees. The sample used in this study amounted to 212 selected using the purposive sampling method. The data analysis technique used are moderated regression analysis (MRA). The results showed that family ownership did not affect the tax aggressiveness, this means that companies with family ownership do not determine the company's actions in conducting tax aggressiveness. Liquidity has a significant positive effect on tax aggressiveness. The moderating variable of independent commissioners can moderate the influence of family ownership and liquidity on tax aggressiveness, while the moderating variable of the audit committee can moderate liquidity but cannot moderate family ownership against tax aggressiveness.    

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN MANUFAKTUR

2020 ◽  
Vol 28 (1) ◽  
pp. 57
Author(s):  
RHETNO WULANSARI ◽  
ANDRY IRWANTO
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Firms ◽  
Audit Committees ◽  
Test Results ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Insider Ownership ◽  
Positive Effect

Introduction: This study aims to determine the effect of insider ownership, audit committees, leverage, firm size, the number of independent commissioner on the performance of manufacturing firms in the Indonesian stock exchange. Methods: The type of data used in this research is quantitative data. This study uses a tool to answer the hypothesis in the form of multiple linear regression. The number of samples taken by the sampling technique as many as 50 companies listed in Indonesia Stock Exchange. Results: From the test results indicate that there is insider ownership, audit committees, leverage significant positive effect on the performance of manufacturing companies in Indonesia Stock Exchange. firm size and the number of independent commissioners no significant positive effect on the performance of manufacturing companies in Indonesia Stock Exchange. Conclusion and suggestion: The implication of these findings is that insider ownership, audit committees, and leverage it will be able to produce a good performance. Although firm size and the number of independent commissioners has no effect, but still must be considered, because if the firm size and the number of independent commissioners are not in accordance with the provisions of SFAS may result in the presence of certain interests that are not in accordance with the company's goals.

scholarly journals Analisis Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur

2021 ◽  
Vol 14 (2) ◽  
Author(s):  
Sartika Wulandari
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Positive Effect

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

scholarly journals Pengaruh Corporate Governance Terhadap Financial disstres

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 307-318
Author(s):  
Ayu Aditia Hariyani ◽  
Andi Kartika
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Control Variables

This study aims to examine and find empirical evidence regarding the influence of corporate governance as explained by managerial ownership, institutional ownership, independent commissioners, audit committee on financial distress in manufacturing companies listed on the IDX for the 2017-2019 period. In this study, leverage, profitability and company size are used as control variables. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample was selected using purposive sampling method and the results get a sample of 361 companies. The analytical tool used in this study is logistic regression. The test results show that managerial ownership has no effect on financial distress. Meanwhile, institutional ownership, independent commissioners, and audit committees have an effect on financial distress. Leverage and company size as control variables show results that are not in accordance with their function, namely that they do not affect financial distress, and profitability as control variables show results that are in accordance with their function and have an effect on financial distress

scholarly journals Corporate Governance Structures and Probability of Financial Distress: Evidence From Indonesia Manufacturing Companies

2020 ◽  
Vol 12 (1) ◽  
pp. 174
Author(s):  
Maria Goreti Kentris Indarti ◽  
Jacobus Widiatmoko ◽  
Imang Dapit Pamungkas
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Negative Influence ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
A Company

This study aims to examine the effect of four variables, which include independent commissioners, audit committees, institutional ownership and managerial ownership as a proxy for the corporate governance mechanisms on financial distress. This was carried out on the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The samples were selected using the purposive sampling method and 224 data were obtained. The hypothesis in this study was tested using logistic regression. The results showed that independent commissioners have a negative influence on financial distress, while the audit committee, institutional ownership and managerial ownership have no effect. This implies that an independent commissioner functions as an effective supervisory mechanism to prevent a company from experiencing financial distress. Furthermore, two control variables used in this study, namely leverage and profitability, were able to produce results as predicted. It was discovered that a higher leverage level leads to a greater possibility of experiencing financial distress and conversely, the higher the profitability of a company, the lower the probability of experiencing financial distress.

scholarly journals Pengaruh Financial Distress dan Good Corporate Governance pada Praktik Tax Avoidance

2019 ◽  
Vol 29 (3) ◽  
pp. 912
Author(s):  
I Gede Ambara Cita ◽  
Ni Luh Supadmi
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Good Corporate Governance ◽  
Positive Effect

Efforts to minimize tax payments from nominal should be legally called tax avoidance. This study aims to examine the effect of financial distress and good corporate governance on tax avoidance that is proxied by the cash effective tax rate (CETR). This research was conducted in the consumer goods sector companies listed on the Indonesia Stock Exchange in 2013-2017. Determination of the number of samples using purposive sampling method and obtained a sample of 105 samples. Data were analyzed using multiple linear regression analysis. Based on the results of the analysis found financial distress has a negative effect on tax avoidance, institutional ownership has a positive effect on tax avoidance, independent commissioners have a positive effect on tax avoidance, and audit committees have a positive effect on tax avoidance. Keywords : Financial Distress; Institutional Ownership; Independent Commissioner; Audit Committee; Tax Avoidance.

scholarly journals The Effect of Liquidity, Leverage, and Profitability on Financial Distress with Audit Committee as a Moderating Variable

2021 ◽  
Vol 04 (10) ◽  
Author(s):  
Okik Hastiarto ◽  
Keyword(s):  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Linear Regression Method ◽  
Manufacturing Companies ◽  
Study Results ◽  
Negative Effect ◽  
Positive Effect

This study examines the effect of liquidity, leverage, and profitability on financial distress with the audit committee as a moderating variable. This study used secondary data from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. The research sample was selected using purposive sampling, and 33 companies were obtained as the study samples. The data were then analyzed using the logistic linear regression method with SPSS ver 26 software. The study results found that liquidity and profitability had a negative effect on financial distress, whereas leverage had a positive effect on financial distress. In addition, the study also found that the audit committee enhanced the effect of liquidity and profitability on financial distress. In contrast, the audit committee reduced the effect of leverage on financial distress.

scholarly journals Pengaruh Kinerja Perusahaan, Komite Audit, Pergantian Auditor Eksternal Terhadap Ketepatwaktuan Pelaporan Keuangan

2019 ◽  
Vol 1 (3) ◽  
pp. 1530-1540
Author(s):  
Mardha Tillah ◽  
Nurzi Sebrina ◽  
Erly Mulyani
Keyword(s):  
Regression Analysis ◽  
Financial Reporting ◽  
Audit Committee ◽  
Stock Exchange ◽  
Internal Audit ◽  
Financial Statement ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Internal Auditor ◽  
Positive Effect

The purpose of this study is to know the effect of profitability, the influence of leverage, the influence of the number of internal audit committees, the influence of the independence of internal auditor committees, and the effect of external auditor changes on the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange 2013-2017. Finnancial statements as information will have benefits if delivered on time to the users for decision making. Financial statements are the final process in the accounting process that has an important role in measuring and evaluating the performance of a company. The analysis used is moderated regression analysis, moderated regression analysis (MRA). The results show that profitability has a significant positive effect, leverage does not have a significant effect, the number of audit committees has a positive effect, the independence of the audit committee has no significant effect and auditor turnover has no significant effect on the timeliness of financial statement submission.

scholarly journals Pengaruh Dewan Komisaris Independen dan Komite Audit terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017

2019 ◽  
Vol 2 (1) ◽  
pp. 88
Author(s):  
Anton Ferry Ananda ◽  
Santi Andriani
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Quantitative Methods ◽  
Annual Report ◽  
Regression Coefficient ◽  
Stock Exchange ◽  
Secondary Data ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Partial Regression Coefficient

This study aims to determine the effect of independent commissioners and audit committees on earnings management. This research uses quantitative methods. The data used in this study are secondary data, i.e. data obtained through existing sources and do not need to be collected by the researcher themselves. The data is in the form of an annual report issued by companies listed in the 2015-2017 period which are listed on the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The results showed that the independent board of commissioners and the audit committee had no simultaneous effect on earnings management. This is consistent with the results of the simultaneous regression coefficient test (Test F) which shows the calculated F value is smaller than the F table, and with a determinant value of 3.1%. Partially the independent board of comissioners and audit committee has no effect on earnings management. Based on the results of the partial regression coefficient test (t test) on the variable independent commissioners and the audit committee showed a significance value greater than 0.05, so it was concluded that the two variables in this study had no effect on earnings management.Keywords: Audit Committee, Independent Board of Commissioners, Profit Management, Finance

scholarly journals The effect of financial distress and earnings management on tax aggressiveness with corporate governance as the moderating variable

2020 ◽  
Vol 9 (7) ◽  
pp. 167-176
Author(s):  
Ratih Pujirahayu Nugroho ◽  
Sutrisno T Sutrisno ◽  
Endang Mardiati
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Financial Distress ◽  
Stock Exchange ◽  
Real Earnings Management ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Sample Collection ◽  
Financial Reports ◽  
Tax Aggressiveness

This study aims to verify the correlation between financial distress and earnings management of tax aggressiveness moderated by corporate governance. This study uses a population of manufacturing companies that publish their financial statement on the Indonesia Stock Exchange from 2017 until 2018. Sample collection was performed using a purposive sampling method, resulting in a total of 212 populations that published complete financial reports. This study was tested by using the Multiple Regression Analysis test. This research gave empirical proofs that financial distress and real earnings management positively influenced the tax aggressiveness was supported, the proportion of independent commissioners weakened the financial distress and negatively impacted the tax aggressiveness was supported, the total audit committees weakened the financial distress and negatively influenced the tax aggressiveness was not supported, the proportion of independent commissioners and total audit committees weakened the real earnings management and negatively affected the tax aggressiveness was not supported

Sign in / Sign up

Export Citation Format

Share Document