scholarly journals AUDIT TENURE, AUDITOR INDUSTRY SPECIALIZATION AND AUDIT LAG REPORT ON THE FINANCIAL SECTOR ON THE INDONESIA STOCK EXCHANGE 2013-2017

2019 ◽  
Vol 9 (2) ◽  
pp. 151
Author(s):  
Ninda Mufidah ◽  
Nujmatul Laily
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Data Retrieval ◽  
Financial Sector ◽  
Audit Report ◽  
Industry Specialization ◽  
Auditor Industry Specialization ◽  
Analysis Technique ◽  
The Relationship

The purpose of this study is to analyze the effect of audit tenure, audit report lag, and industry auditor specialization on financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. In addition to this study examining the effect of Audit Tenure (X) on audit report lag (Y), this study also examined auditor industry specialization (Z) influencing the relationship between audit tenure and audit report lag. The population of this study were all financial sector companies listed on Indonesia Stock Exchange (IDX) in 2013-2017. The sampling technique in this study used purposive sampling and the data sources used secondary data with documentation data retrieval techniques. The total number of companies used as research samples is 55 companies. The data analysis technique used in this study is the Moderated Regression Analysis (MRA) with SPSS 25 for Windows. The results of the study show that: (1) audit tenures haven’t a significant effect on audit report lag and (2) auditor industry specialization is not able to weaken the influence of audit tenure on audit report lag.

scholarly journals Pengaruh Karakteristik Auditor Terhadap Audit Report Lag

2020 ◽  
Vol 2 (3) ◽  
pp. 3372-3388
Author(s):  
Awin Saputra Daulay ◽  
Vanica Serly
Keyword(s):  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Sector ◽  
Audit Report ◽  
Industry Specialization ◽  
Auditor Switching ◽  
Auditor Industry Specialization ◽  
Audit Reports

This study is intended to prove empirically the effect of Auditor Characteristics on Lag Audit Reports. This research is classified as quantitative research with a causative approach. The population in this study is financial sector companies listed on the Indonesia Stock Exchange in 2014-2018. The purposive sampling method is used, so there are 61 financial sector companies obtained as a sample in year 2014-2018. The type of data is secondary data obtained from www.idx.co.id. The analytical method used is multiple linear analysis.The results of this study indicate that (1) The auditor's reputation has a negative and not significant effect on audit report lag (2) Audit tenure has a positive and not significant effect on audit report lag (3) The auditor industry specialization has a positive and not significant effect on audit report lag (4) Auditor switching has a positive and not significant effect on audit report lag.

scholarly journals Analisis Spesialisasi Industri Auditor dan Penerapan IFRS Terhadap Audit Report Lag pada Perusahaan Manufaktur di Indonesia

2020 ◽  
Vol 3 (1) ◽  
pp. 19
Author(s):  
Lachella Angga Dewi Bintang Kusuma ◽  
Titiek Puji Astuti ◽  
Yunus Harjito
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Sample Population ◽  
Company Size ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Industry Specialization ◽  
Auditor Industry Specialization ◽  
Positive Effect

This study aims to determine the effect of Auditor Industry Specialization and Adoption of IFRS on Audit Report Lag which the Company size, and Loss as control variables. Manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 as sample population. This research used a purposive sampling technique as the sampling method. The number of samples was 103 companies for 5 years. The results show that the adoption of IFRS has a positive effect on Audit report lag. Whereas Auditor industry specialization has no effect on Audit report lag.

ANALISIS RETURN ON INVESTMENT (ROI) UNTUK MENILAI KINERJA KEUANGAN PADA PT. MITRA INVESTINDO, Tbk.

2021 ◽  
Vol 3 (1) ◽  
pp. 35-43
Author(s):  
Dedy Hardiansyah ◽  
Nurhayati Nurhayati
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Literature Study ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Research Population ◽  
Quantitative Descriptive

The purpose of this study is to find out how much Return On Investment (ROI) is to assess the financial performance of PT Mitra Investindo, Tbk. This type of quantitative descriptive research uses secondary data. Data collection techniques are documentation and literature study. Research population for 22 years from the start of listing on the Indonesia Stock Exchange 1997-2019. Then a sample of 10 years from 2010-2019 with purposive sampling technique. The data analysis technique used statistical analysis with a one-sample t-test. The results showed that the Return On Investment (ROI) to assess the financial performance of      PT Mitra Investindo, Tbk was in a bad condition because it was less than 30% of the expected.

scholarly journals Pengaruh Rasio Profitabilitas, Rasio Likuiditas, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern

2021 ◽  
Vol 13 (2) ◽  
pp. 283-299
Author(s):  
Kimberli Kimberli ◽  
Budi Kurniawan
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Opinion ◽  
Going Concern ◽  
Analysis Technique ◽  
Going Concern Opinion ◽  
Company Growth ◽  
The Relationship ◽  
Profitability Ratios

Abstract The problems that will be discussed in this journal are regarding the relationship between Profitability Ratios, Liquidity Ratios and Company Growth on Audit Delay. The research method used in this study uses secondary data. The population in this study is all Real Estate companies and the Property sub-sector registered on the BEI which are listed on the Indonesia Stock Exchange in 2017, 2018, 2019 and 2020. The sampling method in this study is purposive sampling. The criteria for companies that are sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so that the total number of samples in this study is 165 data. The independent variables in this study are Profitability Ratios, Liquidity Ratios and Company Growth. The dependent variable in this study is audit delay. The data analysis technique used is the Logistics Regression Test with the use of Software Eviews 10. The results of the analysis show that profitability has no significant effect on going concern audit opinion. Meanwhile, company growth and liquidity have no effect on going concern audit opinion. Keywords: Going Concern Opinion, Profitability, Liquidity, and Company Growth

scholarly journals THE MODERATING EFFECT OF INDEPENDENT COMMISIONERS ON FINANCIAL POLICY AND PUBLIC OWNERSHIP TOWARD CORPORATE FINANCIAL PERFORMANCE

2020 ◽  
Vol 2 (2) ◽  
pp. 139
Author(s):  
Niko Silitonga
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Measurement Instrument ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Corporate Financial Performance ◽  
Financial Policy ◽  
Public Ownership ◽  
The Relationship

<p align="center"><strong>Abstract</strong></p><p><em>The corporate financial performance is one of the measurement instrument whether the company is sustainable. This study aims to determine the effect of financial policy and public ownership on corporate financial performance with Independence of commissioners as a moderating variable in mining companies listed on Indonesia Stock Exchanges. This research uses a quantitative research model using secondary data. The data in this study were processed by the Moderating Regression Analysis (MRA) method supported by the IBM SPSS and Microsoft Excel programs as support software with data analysis techniques in the form of a classic assumption test and R2 test, F test, and t test. The population in this study are companies that have reported annual reports consistently during the 2014-2017 period. This study used a purposive sampling technique and obtained as many as 19 companies in accordance with predetermined criteria. The results of this study indicate that financial policy proxied by debt policy (DER) has a significant and positive effect on corporate financial performance, public ownership has no significant effect on corporate financial performance, independence commissioners strengthen the relationship between financial policy on corporate financial performance and independence commissioners do not has a moderating role between the relationship between Public Ownership and corporate financial performance. This study uses data from mining sector companies, it is recommended for further research to use other sectors such as: Property &amp; Real Estate Sector, Manufacturing Sector, and others listed on the Indonesia Stock Exchange.</em> <em>The implications of this study for the company management, this research can provide input to the company to be able to choose and use an independent commissioner who fulfills expertise in the financial and business fields of his company in order to make a decision on his company's financial policy.</em></p><strong>Keywords:</strong> <em>Independence of Commissioners, Financial Policy, Public Ownership, Corporate Financial Performance</em>.

scholarly journals The effect of auditor characteristics on tax avoidance of Iranian companies

2020 ◽  
Vol 27 (2) ◽  
pp. 119-134 ◽  
Author(s):  
Mahdi Salehi ◽  
Hossein Tarighi ◽  
Tahereh Alidoust Shahri
Keyword(s):  
Stock Exchange ◽  
Emerging Market ◽  
Tax Avoidance ◽  
Audit Fees ◽  
Industry Specialization ◽  
Content Type ◽  
Auditor Industry Specialization ◽  
Auditor Tenure ◽  
The Relationship ◽  
Auditor Characteristics

Purpose The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market. Design/methodology/approach In this regard, the effect of various factors such as auditor tenure, auditor industry specialization, audit reports and audit fees on tax avoidance was examined. The study sample includes listed companies in the Tehran Stock Exchange. The time period of study is six years from 2011 to 2016. Also in this study, firm size, leverage, firm age and auditor size were controlled. Findings The results of this research were determined in four hypotheses. First and second hypotheses that explore the relationship between auditor tenure and auditor industry specialization with tax avoidance were not confirmed. But the results showed a significant relationship between the type of audit opinions and audit fees with tax avoidance. Originality/value The current study investigates the auditor characteristics on tax avoidance in a developing nation of Iran and the results may helpful the developing countries.

scholarly journals Pengaruh Cash Ratio, Debt to Equity Ratio, dan Return On Assets Terhadap Return Saham dengan Nilai Tukar sebagai Variabel Moderating Pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2014-2018

2020 ◽  
Vol 5 (1) ◽  
pp. 57
Author(s):  
Yunan Surono ◽  
Andrian Hadinata
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Return On Assets ◽  
Significance Level ◽  
Independent Variables ◽  
Equity Ratio ◽  
The Relationship

The purpose of the research is to analyze the Influence of Cash Ratio, Debt To Equity Ratio and Return On Assets to Stock Return With Exchange Rate as Moderating Variables In Plantation Companies Listed In Indonesia Stock Exchange. This research uses descriptive analysis and statistical analysis methods. data that uses secondary data. This study focuses on the influence of 3 independent variables on the dependent variable by adding moderation variables to determine whether the moderating variable can affect the relationship between the independent variables on the dependent variable. Hypothesis testing in this study uses the F test and t test, with a brief significance level (a) 5%. This data analysis uses SPSS 20 data processing software for Windows. The population of this study is companies engaged in the plantation sector in the Indonesia Stock Exchange period 2014 - 2018, with a purposive sampling technique, obtained 6 companies that have fullfill criteria in this research. The results of this study partially Cash Ratio, Debt to Equity Ratio, and Return On Assets have a significant effect on stock returns, partially Debt to Equity Ratio and Return On Assets have a significant positive effect on stock returns, while Cash Ratio has no significant effect on stock returns. and the value is not able to affect the relationship between independent variable and dependent variable.

scholarly journals Political Connection and Firm Value in Indonesia

2019 ◽  
Vol 3 (2) ◽  
pp. 1
Author(s):  
Versiandika Yudha Pratama ◽  
Doddy Setiawan
Keyword(s):  
Firm Value ◽  
Stock Price ◽  
Abnormal Return ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Sector ◽  
Political Connections ◽  
Political Connection ◽  
Cumulative Abnormal Return

<p>This is an event study aims to determine the influence of political connections to firm value as measured by cumulative abnormal return on non-financial sector companies listed in Indonesia Stock Exchange. This study used secondary data in the form of stock price and annual financial statement obtained the Indonesia Stock Exchange website, Indonesian Capital Market Directory, and other relevant sources. In sampling technique, purposive sampling method is used where 272 non-financial sector companies are selected. The data is examined by using multiple linear regression to measure the influence of political connections on firm value. The findings of this study revealed that political connections have an effect on firm value as measured by cumulative abnormal return on non-financial sector companies listed in Indonesia Stock Exchange.</p>

scholarly journals Pengaruh Fee Audit, Tenure Audit, Rotasi Audit Terhadap Kualitas Audit dengan Komite Audit Sebagai Variabel Moderasi pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia

Jurnal EBI ◽  
2021 ◽  
Vol 3 (1) ◽  
Author(s):  
Nur Isra Laili
Keyword(s):  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Empirical Studies ◽  
Sampling Technique ◽  
Financial Sector ◽  
Audit Fees ◽  
Quality Audit ◽  
Insignificant Effect ◽  
The Relationship

This test aims to test the effect of audit fees, audit tenure, audit rotation on audit quality with the audit committee as a moderating variable (empirical studies on financial sector companies listed on the Indonesia stock exchange for the financial sector 2012-2016) The population in this study was 71 companies. The sampling technique used was purposive sampling and the number of samples was 23 companies. The model used in this study is Moderated Regression Analysis using panel data and processed using the Eviews 9.5 application. Results: Audit fees have a positive and insignificant effect on audit quality, audit tenure has a negative and insignificant effect on audit quality, audit rotation has a positive and significant effect. on the quality of the audit. The audit committee has a positive and significant effect on the relationship between audit fees and audit quality, the audit committee has a negative and insignificant effect on the relationship between audit tenure and audit quality, the audit committee has a positive and insignificant effect on the relationship between audit rotation and audit quality. This shows that the audit committee only mediates the relationship between the audit fee variable and audit quality.

scholarly journals ANALISIS PENGARUH HARGA EMAS, MARGIN, INFLASI DAN KURS DOLLAR TERHADAP PEMBIAYAAN MURABAHAH EMAS DI PERBANKAN SYARIAH INDONESIA PERIODE APRIL 2015-AGUSTUS 2019

2020 ◽  
Vol 7 (3) ◽  
pp. 610
Author(s):  
Ilyas Chaidir Rahmansyah ◽  
Lina Nugraha Rani
Keyword(s):  
Financial Services ◽  
Commercial Banks ◽  
Secondary Data ◽  
Sampling Technique ◽  
Islamic Banking ◽  
Independent Variables ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
The Relationship

This research employed a quantitative approach to investigate the relationship between dependent and independent variables and to test the hypotheses. The data utilized in this research were secondary data from the official website of Bank Indonesia (BI), the Financial Services Authority (OJK), the Central Statistics Agency (BPS), gold price providers in Indonesia, and monthly BUS & UUS bank statements in Indonesia. The population in this study consisted of 14 BUS and 20 UUS which registered on the Financial Services Authority. This research used a sampling technique using predetermined criteria so that a sample of 4 BUS and 1 UUS were obtained from April 2015 to August 2019. Moreover, the analysis technique employed in this research was panel data regression with EViews 9 statistical tools. The results of this research describe that the price of gold, inflation and the exchange rate of the dollar do not have a significant impact on the financing of Murabahah Gold, but margin have a significant impact and negative correlated with Murabahah Gold in Islamic banking in Indonesia, especially among Islamic Commercial Banks and Sharia Business Units.Keywords: Gold Prices, Inflation, Dollar Exchange, Murabahah Gold, Islamic Banking

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