Pengaruh fee audit, rotasi auditor, reputasi KAP, audit delay terhadap kualitas audit

The purpose of this study was to determine the effect of audit fees, auditor rotation, KAP reputation, and audit delay on audit quality. The unit of analysis is property, real estate, and construction companies listed on the Indonesia Stock Exchange in 2017-2019. The data used by the researcher was obtained from financial report data. The population is property, real estate, and construction companies on the IDX. In taking the sample using purposive sampling technique, and obtained a number of 22 companies multiplied by three years of the research period. The data analysis used is descriptive using SPSS version 23. The results show that simultaneously audit fees, auditor rotation, KAP reputation, and audit delay do not affect audit quality. For further research, it is hoped that researchers will add years of observation.

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PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT

EkoPreneur ◽

10.32493/ekop.v1i1.3668 ◽

2019 ◽

Vol 1 (1) ◽

pp. 50

Author(s):

Listiya Ike Purnomo ◽

Jihan Aulia

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Real Estate ◽

Analytical Method ◽

Audit Quality ◽

Stock Exchange ◽

Sampling Technique ◽

Audit Fees ◽

Audit Fee ◽

Auditor Reputation

This study aims to empirically examine the effect of audit fees on audit quality, the effect of audit tenure on audit quality, the effect of audit rotation on audit quality, and the effect of auditor reputation on audit quality. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The research sampling technique used purposive sampling. The research samples obtained were as many as 25 property and real estate companies in 2013-2017. The analytical method used is logistic regression analysis. The results based on partial hypothesis testing indicate that audit fees affect audit quality and audit tenure affect audit quality. While audit rotation does not affect audit quality and auditor reputation does not affect audit quality. Keywords: Audit Quality, Audit Fee, Audit Tenure, Audit Rotation and Auditor Reputation

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Pengaruh Kebijakan Hutang (Debt) dan Return On Asset (ROA) terhadap Kebijakan Dividen (Studi pada Perusahaan Consumer Goods Periode 2015-2017)

JMK (Jurnal Manajemen dan Kewirausahaan) ◽

10.32503/jmk.v4i2.491 ◽

2019 ◽

Vol 4 (2) ◽

pp. 163

Author(s):

Zaenul Muttaqien

Keyword(s):

Stock Exchange ◽

Multiple Linear Regression Model ◽

Sampling Technique ◽

Significance Level ◽

Financial Report ◽

Period 2 ◽

Analysis Technique ◽

Report Data ◽

Debt Policy ◽

Research Period

This research was conducted to examine the effect of Debt Policy (DEBT) and Return On Assetss (ROA) variables on Dividend Payout Ratio (DPR) in Consumer Goods.The sampling technique used was purposive sampling method with the criteria (1). listed on the Indonesia Stock Exchange during the 2015-2017 research period; (2). Distributing cash dividends for three consecutive years during the 2015-2017 research period; (3). Have complete financial report data on Debt Policy (DAR) and Return On Assetss (ROA) during the study period, namely in the years 2015-2017. A sample of 14 companies from 40 companies was obtained. The analysis technique used is a multiple linear regression model with hypothesis testing that is F test to determine the effect simultaneously and t test to determine the effect partially with a significance level of 5%.

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Pengaruh Rotasi Audit, Audit Tenure, Fee Audit, Dan Komite Audit Terhadap Kualitas Audit (Studi Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2019)

Ratio : Reviu Akuntansi Kontemporer Indonesia ◽

10.30595/ratio.v2i1.10372 ◽

2021 ◽

Vol 2 (1) ◽

Author(s):

Wulan Nada Cahyati ◽

Eko Hariyanto ◽

Edi Joko Setyadi ◽

Nur Isna Inayati

Keyword(s):

Social Sciences ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Report ◽

Earnings Surprise ◽

Audit Fee ◽

Food And Beverage

Penelitian ini bertujuan untuk menganalis pengaruh rotasi audit, audit tenure, fee audit, dan komite audit terhadap kualitas audit. Penelitan ini merupakan penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder dalam bentuk laporan keuangan tahunan perusahaan. Pada penelitian ini, kualitas audit dihitung dengan menggunakan proksi earning suprise bencmark. Populasi yang digunakan dalam penelitian ini adalah perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2014-2019. Pengambilan sampel dilakukan dengan metode non probabilitas dengan teknik purosive sampling dan diperoleh 13 perusahaan sebagai sampel dengan 78 data amatan. Metode analisis data yang digunakan adalah analisis regresi logistik dengan menggunakan program Statistical Package For Social Sciences (SPSS) versi 20. Hasil penelitian ini menunjukan bahwa fee audit berpengaruh positif terhadap kualitas audit. Sedangkan rotasi audit, audit tenure, dan komite audit tidak berpengaruh terhadap kualitas audit. This research aimed to analyze the effect of audit rotation, audit tenure, audit fee and audit committee on audit quality. This research is a quantitative type. The data source used is secondary data in the form of the company annual financial report. The earnings surprise benchmark used to measure audit quality. This study's population is all of the food and beverage companies listed in Indonesia Stock Exchange during 2014-2019. The sampling technique used is non- probability sampling with purposive sampling technique and obtained 13 companies with 78 observational data. The data analysis method used is logistic regression analysis using Statistical Package For Social Sciences (SPSS) version 20. The result of this study indicates that the audit fee has a positive effect on audit quality. While audit rotation, audit tenure, and audit committee don't affect audit quality.

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Anaylsis Of Initial Stock Underpricing Phenomenon At Indonesia Stock Exchange

Tasharruf: Journal Economics and Business of Islam ◽

10.30984/tjebi.v3i1.658 ◽

2018 ◽

Vol 3 (1) ◽

Author(s):

Srifatmawati Ahmad

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Return On Assets ◽

Financial Report ◽

Insignificant Effect ◽

Report Data ◽

Equity Ratio

AbstrakThe purpose of this study was to analyze the effect of firm size using Debt to Equity Ratio, Return on Assets, and Earning per Share on the level of initial stock underpricing on the Indonesia Stock Exchange.The population in this study were companies that carried out IPOs in 2012 - 2013. Samples were selected using purposive sampling technique, and the sample are 13 companies. Data collection is done by taking company financial report data from the Indonesian Capital Market Directory (ICMD) book and downloading the official website of the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis with SPSS version 23.0.The results showed that the Company Size had a negative and insignificant effect on the initial stock undepricing level on the Indonesia Stock Exchange. Debt to Equity Ratio has a negative and significant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Return on Assets has a negative and significant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Earning per Share has a positive and insignificant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Keywords: Company Size, Debt to Equity Ratio, Return on Assets, Earning per Share and Underpricing.

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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 ◽

10.52061/ebi.v3i1.32 ◽

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.

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Analisis Faktor-Faktor yang Mempengaruhi Financial Distress pada Perusahaan Sektor Property, Real Estate, dan Building Construction di Indonesia

Jurnal Akuntansi, Bisnis dan Ekonomi ◽

10.33197/jabe.vol5.iss2.2019.311 ◽

2019 ◽

Vol 5 (2) ◽

pp. 1411-1422

Author(s):

Miftahul Fauzy ◽

Sri Astuti ◽

Indra Kusumawardhani

Keyword(s):

Real Estate ◽

Financial Distress ◽

Stock Exchange ◽

Sampling Technique ◽

Building Construction ◽

Sales Growth ◽

Return On Assets ◽

Analysis Techniques ◽

Construction Companies ◽

Asset Turnover

This study aims to determine and test the factors that influence financial distress. The factors in this study are liquidity, profitability, activity, and sales growth. Financial distress is measured using the Springate method. Liquidity is measured using the formula Current Ratio (CR), Return On Assets (ROA) is used to measure profitability, Total Asset Turnover (TAT) is used to measure activity and Sales Growth is measured by sales per year. The population in this study was 73 property, real estate, and building construction companies listed on the Indonesia Stock Exchange in the 2013-2017 period. Based on purposive sampling technique, 18 company samples were obtained that met the criteria for five years of observation with a total of 90 observational data. Data analysis techniques in this study used logistic regression analysis. The results showed that liquidity, profitability, and activities had a significant effect on financial distress, while sales growth had no effect on financial distress in property, real estate, and building construction companies listed on the Indonesia Stock Exchange in the 2013-2017 period.

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The Effect of Liquidity and Leverage on Profitability of Property and Real Estate Company in Indonesian Stock Exchange

International Journal of Social Sciences and Management ◽

10.3126/ijssm.v3i4.15964 ◽

2016 ◽

Vol 3 (4) ◽

pp. 300-304

Author(s):

M. Rudin ◽

Djayani Nurdin ◽

Vita Yanti Fattah

Keyword(s):

Linear Regression ◽

Real Estate ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Sampling Technique ◽

Financial Report ◽

Purposive Sampling ◽

Regression Test ◽

Research Population ◽

Real Estate Company

The objectives of this research were to know and analyze the effect of leverage and liquidity simultaneously and partially on profitability at go public real estate and property company in Indonesian stock exchange within the period of 2005 until 2010. In detail, this research aims were: 1) to know the effect of liquidity and leverage on profitability of property and real estate company in Indonesian stock exchange, 2) to know the effect of liquidity on profitability of property and real estate company in Indonesian stock exchange, and 3) to know the effect of leverage on profitability of property and real estate company in Indonesian stock exchange. Based on purposive sampling technique, this research determined 43 companies as research population, since 16 companies provide a comprehensive and complete financial report within the period of research. The data was analyzed using SPSS version 16 with multiple linear regression test. The result showed that: 1) leverage and liquidity simultaneously have significant effect on profitability, 2) liquidity have an effect partially on profitability, but the effect was not significant, 3) leverage have a significant effect on profitability partially.Int. J. Soc. Sc. Manage. Vol. 3, Issue-4: 300-304

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STUDI TENTANG FAKTOR-FAKTOR PENENTU BOND RATING PADA INDUSTRI PROPERTI, REAL ESTATE DAN PERUSAHAAN KONTRUKSI BANGUNAN YANG TERDAFTAR DI BEI PERIODE 2013-2017

Ekono Insentif ◽

10.36787/jei.v14i1.217 ◽

2020 ◽

Vol 14 (1) ◽

pp. 65-76

Author(s):

Tatiek Ekawati Permana ◽

Ruli Mochammad Chaerudin ◽

Darul Wiyono

Keyword(s):

Real Estate ◽

Stock Exchange ◽

Empirical Test ◽

Panel Data Analysis ◽

Sampling Technique ◽

Ceo Power ◽

Bond Ratings ◽

Bond Rating ◽

Purposive Sampling ◽

Construction Companies

Abstrak - Peringkat obligasi berguna untuk investor dan penerbit, yang memberikan informasi tentang kemampuan perusahaan untuk membayar obligasi wajib seperti kupon dan nilai nominal. Ketika suatu pemeringkat menyatakan peringkat obligasi suatu obligasi mengalami kenaikan (upgrade) artinya pemeringkat melihat kinerja perusahaan baik. Sebaliknya jika peringkat obligasi mengalami penurunan (downgrade) memperlihatkan kinerja perusahaan tersebut mengalami penurunan. Tingkat rating semakin tinggi maka hal tersebut menunjukkan kemampuan penerbit obligasi untuk membayar utangnya semakin tinggi. Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor penentu Bond Rating dengan menggunakan CEO power, Leverage, Size dan Profitabilitas sebagai penentu bond rating, dan menentukan mana dari variabel paling penting yang memiliki pengaruh kuat pada perusahaan. Sampel penelitian ini adalah perusahaan properti, real estate dan perusahaan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Penelitian ini menggunakan metode analisis data panel untuk mengetahui faktor-faktor penentu Bond Rating (CEO power, Leverage, ukuran perusahaan dan profitabilitas) di Bursa Efek Indonesia dengan sampel sebanyak 9 perusahaan yang dipilih dengan menggunakan teknik purposive sampling periode 2013-2017. Hasil uji empiris menunjukkan bahwa leverage berpengaruh negatif terhadap peringkat oligasi (Bond Rating). Abstract - Bond ratings are useful for investors and publishers, who provide information about the company's ability to pay mandatory bonds such as coupons and nominal value. When a rating states that the rating of bonds in a bond is upgraded, the rating considers the company's performance to be good. Conversely, if there is a decrease in bond rating (downgrade), it shows that the company's performance has decreased. The higher the rating level, the higher the ability of the bond issuer to pay its debt. The purpose of this research is to identify the determinants of Bond Rating by using CEO power, Leverage, Size and Profitability as a determinant of bond rating, and determine which of the most important variables that have a strong influence on the company. The sample of this research is property companies, real estate and building construction companies listed on the Indonesia Stock Exchange for the period 2013-2017. This study uses panel data analysis method to determine the determinants of Bond Rating (CEO power, Leverage, company size and profitability) on the Indonesia Stock Exchange with a sample of 9 companies selected using a purposive sampling technique for the period 2013-2017. The empirical test results show that leverage negatively affects the bond rating.

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Does Audit Quality able to Reduce Cost Stickiness? Evidence from Property, Real Estate and Building Construction Industry

KnE Social Sciences ◽

10.18502/kss.v3i26.5401 ◽

2019 ◽

Author(s):

Adrian Muluk ◽

Eva Herianti ◽

Suwanti .

Keyword(s):

Real Estate ◽

Construction Industry ◽

Audit Quality ◽

Stock Exchange ◽

Sampling Technique ◽

Building Construction ◽

Analysis Tool ◽

Policy Makers ◽

Research Findings ◽

Cost Stickiness

The purpose of this study is to determine the level of cost stickiness at SG&A cost (Sales, General, and Administrative) and test whether the level of stickiness costs can be reduced through audit quality. The study sample used property, real estate, and building construction industry listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period with a purposive sampling technique, so that the ﬁnal number of samples obtained was 117 sample observations. This study uses eviews version 10 analysis tool. The results of the study show that every 1% increase in net sales will increaseSG&Aby0.610%.Meanwhile,every1%decreaseinnetsaleswillreduceSG&A by (0.610043-0.071380) 0.538%. Furthermore, the research ﬁndings show that audit quality can reduce stickiness costs. The implication of this study is that policy makers can use audit quality to reduce stickiness costs.

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PENGARUH GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan Properti dan Real Estate listing di Bursa Efek Indonesia)

Aliansi : Jurnal Manajemen dan Bisnis ◽

10.46975/aliansi.v13i1.4 ◽

2020 ◽

Vol 13 (1) ◽

pp. 27-35

Author(s):

Heni Pujiastuti

Keyword(s):

Corporate Governance ◽

Real Estate ◽

Audit Quality ◽

Annual Report ◽

Negative Impact ◽

Stock Exchange ◽

Earning Management ◽

Financial Report ◽

Good Corporate Governance

This study aims to examine the effect of good corporate governance, audit quality, and size company against earning management. Data used in this study is annual report and audited financial report from each company, published through website www.idx.co.id. The sample used in this study are property and real estate companies listed in Indonesian Stock Exchange (IDX) during 2013 up to 2015 resulted 96 observations. The Study shows that audit quality has the significant and negative impact toward earning management. While independent commissioner, institutional shares, managerial shares and size company haven’t significant effect toward earning management.

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