scholarly journals Pengaruh Kualitas Pelaporan Keuangan Dan Tingkat Jatuh Tempo Utang Terhadap Efisiensi Investasi

2020 ◽  
Vol 2 (2) ◽  
pp. 2693-2710
Author(s):  
Riski Suaidah ◽  
Nurzi Sebrina
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Secondary Data ◽  
Reporting Quality ◽  
Debt Maturity ◽  
Investment Efficiency ◽  
Manufacturing Companies ◽  
Quality Model ◽  
Accrual Quality

This study aims to examine the effect of the quality of financial reporting and the level of debt maturity on investment efficiency. This research is a causative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Using the purposive sampling method, there are 88 companies as research samples. The investment efficiency variable is measured using growth opportunities, the financial reporting quality variable is measured by the accrual quality model, and the debt maturity variable is measured by the short-term debt ratio. The type of data used is secondary data obtained from www idx.co id. The analytical method used is panel regression analysis. The results of this study indicate that the quality of financial reporting has a positive and significant effect on investment efficiency, and the level of debt maturity has a positive and significant effect on investment efficiency.

scholarly journals Pengaruh Kualitas Pelaporan Keuangan Berbasis Akuntansi dan Berbasis Pasar terhadap Kesenjangan Informasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2018 ◽  
Vol 2 (02) ◽  
pp. 124-131
Author(s):  
Suci Wahyuliza
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Reporting Quality ◽  
Sampling Technique ◽  
Income Smoothing ◽  
Financial Reporting Quality ◽  
Test Results ◽  
Manufacturing Companies ◽  
Purposive Sampling

This research aims to test the influence of the quality of financial reporting accounting based and market based on the asimetri of information. The sample used the manufacturing companies listed on the Indonesia stock exchange from 2007 untill 2011. Using a Purposive sampling technique of Sampling and retrieved samples of as many as 41 companies.Hypothesis test results showed that the quality of financial reporting  based accounting is represented with three indicator are persistence and predictability has no effect on the asimetri of information whereas the effect on income smoothing indicator asimetri of information. Further market based financial reporting quality is represented by three indicators, namely the relevance of the value and timeliness of the Asimetri information has no effect while the indicator of conservatism has influence on the asimetri of information.

The quality of earnings in Shariah-compliant companies: evidence from Malaysia

2015 ◽  
Vol 6 (1) ◽  
pp. 19-41 ◽  
Author(s):  
Wan Adibah Wan Ismail ◽  
Khairul Anuar Kamarudin ◽  
Siti Rahayu Sarman
Keyword(s):  
Financial Reporting ◽  
Earnings Quality ◽  
Reporting Quality ◽  
Quality Model ◽  
High Quality ◽  
Cross Sectional ◽  
Accrual Quality ◽  
Content Type ◽  
Reported Earnings

Purpose – The purpose of this study is to examine the quality of reported earnings in the corporate reports of Shariah-compliant companies listed on Bursa Malaysia. Design/methodology/approach – This study hypothesises that companies with Shariah compliance status have higher quality of earnings because of greater demand for and supply of high-quality financial reports. The quality of reported earnings is measured using the cross-sectional Dechow and Dichev (2002) accrual quality model. The study uses a balanced panel data of 3,048 observations from 508 companies during a six-year period of 2003-2008. Findings – This paper finds robust evidence that Shariah-compliant companies have significantly higher earnings quality compared to other firms. The results provide support for the arguments that Shariah-compliant companies supply a higher quality of reported earnings to attract foreign investment, have greater demand for high-quality financial reporting because of their Shariah status and are subject to greater scrutiny by regulators and institutional investors. Research limitations/implications – This study contributes to the existing literature on Islamic capital market, business ethics, firms’ governance and financial reporting quality. The study would give a better understanding on issues relating to earnings quality of Shariah-compliant companies and would be especially useful for financial statement users, including investment analysts. Originality/value – This paper provides evidence on the quality of earnings in Shariah-compliant companies and offers new arguments that explain why such companies possess higher quality of earnings compared to their counterparts.

scholarly journals The Effect of Financial Reporting Quality and Capital Structure on Investment Efficiency in Listed Manufacturing Companies

2020 ◽  
Vol 3 (1) ◽  
pp. 161
Author(s):  
Gusnario Pranata ◽  
Fury Khristianty Fitriyah
Keyword(s):  
Capital Structure ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Company Size ◽  
Investment Efficiency ◽  
Manufacturing Companies ◽  
Z Score ◽  
Operating Cash Flow

Investment is one of the activities of the company in order to achieve the objectives of the company, which is generally to make a profit. Companies are required to properly plan and use resources to achieve optimum investment and avoid inefficient conditions for investment (overinvestment and underinvestment). This research aims to determine the effect of financial reporting quality and capital structure on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange. The control variables used in this research are company age, operating cash flow ratio, company size, tangibility, and Altman Z-Score. Secondary data from manufacturing sector companies listed on the Indonesia Stock Exchange during the period 2013 to 2015 are used as the research sample. All variables were analyzed using multiple linear regression analysis. The result of this research indicates that with a 5 percent significance level, financial reporting quality and capital structure variables with company age, operating cash flow ratios, company size, tangibility, and Altman Z-Score as the control variables simultaneously and significantly affect investment efficiency while contributing to the effect of 30.3 percent. Partially, financial reporting quality has a positive and significant effect on investment efficiency, and capital structure has a significant effect on investment efficiency

scholarly journals An evaluation of the links between quality of reporting and efficiency of investment in companies listed at Tehran Stock Exchange

2016 ◽  
Vol 14 (3) ◽  
pp. 341-347 ◽  
Author(s):  
Keyvan Hayati ◽  
Parastoo Sedaghat
Keyword(s):  
Financial Reporting ◽  
Coming Out ◽  
Stock Exchange ◽  
Secondary Data ◽  
Jel Classification ◽  
Investment Efficiency ◽  
Quality Of Reporting ◽  
Balance Sheets ◽  
Statistical Sample

This paper aims to evaluate the relationship between the quality of reporting and efficiency of investment in companies registered at Tehran Stock Exchange Market during 2010-2014 (Iranian calendar) period. The population consists of manufacturing firms registered at Tehran Stock Exchange and the statistical sample includes 126 companies. To explore the assumptions of the research, secondary data, as well as audited balance sheets have been used to collect the data. The data have been analyzed using descriptive and inferential methods at two levels and via Panel Yapold tests. Reliability for variables has been verified using Luin, Leen and Chu methods for data related to the study. The results coming out of the study have been obtained by financial and monetary data of the companies registered at Tehran Stock Exchange during the years between 2010 and 2014 and have been analyzed. It was illustrated that not only companies that used higher qualities of reporting had better investments, but also the higher quality of reporting itself made the investments more efficient. Moreover, the results showed that there is negative and significant relation between too much investment and quality of financial reporting and between too little investment and the quality of reporting. Keywords: quality of reporting, investment efficiency, Tehran Stock Exchange. JEL Classification: M41, M42, G32

The Effect of Bankruptcy Possibility on Audit Delay and Timeliness (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016)

2019 ◽  
Vol 2 (2) ◽  
pp. 118-146
Author(s):  
Triana Meinarsih ◽  
Abdul Yusuf ◽  
Muhammad Zilal Hamzah
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Z Score ◽  
Quality Of Accounting Information ◽  
Independent Variable ◽  
A Company

Audit delay and timeliness are important factors that influence the quality of accounting information in term of relevance. This study provides empirical evidence to answer the question of how bankruptcy possibility impacts on audit delay and timeliness.  This research studies manufacturing firms listed in Indonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website of IDX. This study is a quantitative research that seek to find out relationship between independent variable and dependent variable. External secondary data used are annual reports accessed from IDX website. Measurement used is Z-Score Altman model prediction, while simple linear regression is employed as technical analysis. This study finds that bankruptcy possibility which is measured by ZScore is negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibility of a company experience bankruptcy and therefore causes audit delay and timeliness.

scholarly journals Internet Financial Reporting: Studi Komparasi Bank Umum Syariah Di Indonesia Dan Malaysia

2017 ◽  
Vol 3 (11) ◽  
pp. 886
Author(s):  
Taqiyah Dinda Insani ◽  
Noven Suprayogi
Keyword(s):  
Financial Reporting ◽  
Secondary Data ◽  
Reporting Quality ◽  
T Test ◽  
Quantitative Approach ◽  
Financial Reporting Quality ◽  
Islamic Banks ◽  
The Difference

The purpose of this study was to determine the differences of Internet Financial Reporting Quality. This study was using quantitative approach with independent sample t test and mann whitney u test. The population of this study was official website of islamic banks in Indonesia and Malaysia. determination of the number of samples using (sampling jenuh), where all of the population is used as a sampel. Data that being used was secondary data. The data was collected from official website of the sentral banks in each country. The result of this study showed that there was significant differences of Internet Fianncial Reporting Quality between Indonesia and Malaysia. The difference is caused there are significant differences between the quality of content and timeliness components. Meanwhile, there is no differences between technology and user support components.

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