Pengaruh Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan

This study aims to provide empirical evidence regarding the factors that affect the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Timeliness is information that ready to be used before losing meaning by companies who use financial statements and their capacity is still available for make a decision. The determinant factors in this study are profitability, solvency and firm size. By using purposive sampling method, obtained research samples of 30 companies. The dependent variable of this study is timeliness measured by the date the audited annual financial statement is submitted to BAPEPAM by using a dummy variable. The independent variables in this study are profitability, solvency, and firm size. Profitability is measured using return on assets (ROA), solvency is measured by the debt to assets ratio (DAR), and firm size is measured by natural log of total assets. The analysis technique used is multiple regression analysis. The results of this study are the solvency has a significant and positive effect on the timeliness of financial reporting, while profitability and company size do not have an influence on the timeliness of financial reporting

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PENGARUH FIRM SIZE, FINANCIAL DISTRESS, DEBT LEVEL, DAN MANAGERIAL OWNERSHIP TERHADAP KEPUTUSAN HEDGING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v9i1.484 ◽

2019 ◽

Vol 9 (1) ◽

Author(s):

Husna Anniyati ◽

Hermanto Hermanto ◽

Siti Aisyah Hidayati

Keyword(s):

Data Analysis ◽

Firm Size ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Financial Statements ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Debt Level ◽

Analysis Technique

This study aims to analyze the influence of firm size, financial distress, debt level, and managerial ownership on hedging decisions on manufacturing companies listed on the Indonesia Stock Exchange. This type of research is associative-causality research. The population of this research is all the go pubic manufacturing companies on the Indonesia Stock Exchange, which are 170 companies. The number of samples used was 81 companies, which were taken using a purposive sampling method. Data collection techniques use documentation techniques obtained from the annual financial statements of manufacturing companies. The data analysis technique uses the logistic regression analysis method. The results of data analysis show that: (1) firm size and managerial ownership variables have a positive and significant effect on hedging decisions and (2) financial distress and debt levels have a negative and insignificant effect on hedging decisions.Keywords:hedging, firm size, financial distress, debt level, managerial ownership

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Determinan Audit Delay dan Timeliness

Journal of Research and Applications Accounting and Management ◽

10.18382/jraam.v1i2.29 ◽

2015 ◽

Vol 1 (2) ◽

pp. 100

Author(s):

Oyong Lisa

Keyword(s):

Stock Exchange ◽

Financial Statements ◽

Decision Makers ◽

Financial Statement ◽

Prediction Tool ◽

Manufacturing Companies ◽

Audit Report ◽

Timely Manner ◽

Analysis Technique ◽

Independent Audit

Timeliness of drafting or reporting an audit report on the company's financial statements could affect the value of such financial statements. If financial statement information is not delivered in a timely manner, thus it is not relevant which could reduce or eliminate the ability of the financial statements as a prediction tool for users or decision makers. Audit delay is the length of time the audit completion is measured from the date of closing of the financial year until the date of completion of the independent audit report. This study aims to analyze the effect of the companysize, solvency and profitability towards audit delay and timeliness. The populatin of this research was manufacturing companies listed in Indonesian Stock Exchange at 2011-2013, based on purposive sampling 25 companies used as sample. The analysis technique used is multiple regression analysis. The results show that the size of the company, solvency, and profitability simultaneously and partially affect audit delay and timeliness. The most contributed variable towards audit delay is profitability, while most contributed variable towasds the time-liness is the company size.

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Deteksi Potensi Resiko Kecurangan pada Laporan Keuangan dengan Menguji Pengaruh Kualitas Audit, Size, Leverage dan Financial target terhadap Manajemen Laba Riil

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v5i2.81 ◽

2018 ◽

Vol 5 (2) ◽

pp. 097-107

Author(s):

Indarti .

Keyword(s):

Firm Size ◽

Audit Quality ◽

Stock Exchange ◽

Hypothesis Test ◽

Financial Statements ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Industrial Specialization ◽

Analysis Technique ◽

Big Four

This study is purposed to detect the potential risk of fraud in financial statements by examining the influence of audit quality, firm size, leverage, and financial target on real profit management. Audit quality in this study is measured by grouping Public Accountant Office into Big Four and Non Big Four and Auditor industrial specialization. Firm size is measured using Total Assets, Leverage and Financial Targets. The data used in this research are secondary sourced from the financial statements of manufacturing companies listed in the Indonesia Stock Exchange during 2012-2014. Using purposive sampling, there will be taken some samples to use. Data analysis method used is multiple linear regression tests using SPSS version 20. The samples selected based on purposive sampling method with population of 134 companies and a sample of 21 companies. Analysis technique methods used are descriptive statistic analysis, classical assumption test, F-statistic hypothesis test to examine the influence altogether with 5% level of accountability, and to test the partial coefficient regression, we used t-statistic test. The results show that Audit Quality, Firm Size, Leverage and Financial Targets significant.ly influence the fraud on financial statements with Real Profit Management proxy. Mean while, Audit Quality and Leverage have partial significant influences on financial statements frauds.

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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v5i1.1468 ◽

2021 ◽

Vol 5 (1) ◽

pp. 34

Author(s):

Tri Setyaningsih ◽

Titiek Puji Astuti ◽

Yunus Harjito

Keyword(s):

Firm Size ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Analysis Data ◽

Income Smoothing ◽

Manufacturing Companies ◽

Positive Effect

This Study aims to examine the effect of firm size, leverage and profitability on income smoothing of the manufacturers registered at the Indonesia’s Stock Exchange in 2014-2018. Type of research in this study is quantitative research. The data used be in the form of secondary data taken based on the company’s financial statements in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. The sampling technique of this study uses purposive sampling method. The analysis method of this research uses a regression analysis with Eviews 9 Version. Based on the result of analysis data in this research showes that the firm size have a positive effect on income smoothing while the leverage and profitability does not effect on income smoothing in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. Keywords: Firm Size, Leverage, Profitability, Income Smoothing

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The Effect of CFO Demographics on Fraudulent Financial Reporting

Jurnal Akuntansi ◽

10.24912/ja.v24i1.639 ◽

2020 ◽

Vol 24 (1) ◽

pp. 21

Author(s):

Yulia Frischanita, Yustrida Bernawati

Keyword(s):

Financial Reporting ◽

Stock Exchange ◽

Control Variable ◽

Financial Statements ◽

Financial Statement ◽

Manufacturing Companies ◽

Fraudulent Financial Reporting ◽

Financial Statement Fraud ◽

Negative Effect ◽

Fraudulent Financial Statements

This study aims to examine the effect of CFO demographics on financial statement fraud. The results contribute to companies for increasing CEO and CFO elections and corporate governance designed to prevent illegal actions. The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 with 308 data and hypothesis testing using multiple regression analysis techniques. The test results show that the age of the CFO affects the fraudulent financial statements. More mature the CFO engage with fraudulent financial statements. Other results indicate that the level of education, gender and experience of the CFO have no effect on financial statement fraud. The control variable used is ROA which has a positive effect on financial statement fraud. While company size and leverage have a negative effect on financial statement fraud.

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Determinants of Financial Statement Fraud: Research Fraud Diamond Theory (Empirical Study on Manufacturing Company listed on the Stock Exchange)

Psychology and Education Journal ◽

10.17762/pae.v58i1.776 ◽

2021 ◽

Vol 58 (1) ◽

pp. 302-308

Author(s):

Erwin Indriyanto Et al.

Keyword(s):

Financial Stability ◽

Quantitative Methods ◽

Stock Exchange ◽

Financial Statements ◽

Financial Statement ◽

Coefficient Of Determination ◽

Manufacturing Companies ◽

Financial Statement Fraud ◽

Analysis Technique ◽

Research Fraud

Aims of research is toassess theprobable of financial statement fraud found on the theory of the fraud diamond. The Fraud diamond describes somecomponents lead a person to commit fraud; opportunity, capability, rationalization and pressure. Researchuses Fraud Score to investigate probable of financial statements fraud. The method use purposive sampling, with criteria of financial statements of manufacturing companies classified in Indonesia Stock Exchange period in 2013-2017. Research was conducted with quantitative methods,the analysis technique used multiple regression analysis and hypothesis testing using coefficient of determination test, F test andt test. The issues ofthe reserach presented thepressure ofvariables which isreplaced by financial targets and financial stability; alsothe opportunity of the variables are replaced by nature of industry are proven to be influential and significant in distinguish potential fraudulent financial statements.

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Pengaruh Profitabilitas, Leverage, Dan Likuiditas Terhadap Ketepatan Waktu Penyajian Laporan Keuangan Pada Perusahaan Subsektor Perdagangan Eceran yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019

Kompak :Jurnal Ilmiah Komputerisasi Akuntansi ◽

10.51903/kompak.v14i2.528 ◽

2021 ◽

Vol 14 (2) ◽

pp. 275-282

Author(s):

Reza Budi Pratomo ◽

Munari

Keyword(s):

Financial Reporting ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Retail Trade ◽

Financial Statement ◽

Analysis Technique

The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the 2015-2019 period with using purposive sampling, so that the total sample obtained is 7 companies. The analysis technique in this research is multiple linear regression analysis using SPSS 25 software. The results showed that profitability and leverage did not affect the timeliness of the presentation of financial statements, while liquidity affects the timeliness of financial statement presentation.

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The Influence of Company Size and Debt to Asset Ratio on Return On Assets

Moneter - Jurnal Akuntansi dan Keuangan ◽

10.31294/moneter.v8i1.8807 ◽

2021 ◽

Vol 8 (1) ◽

pp. 9-13

Author(s):

Dwi Shahfira ◽

Nanu Hasanuh

Keyword(s):

Stock Exchange ◽

Debt Management ◽

Financial Statement ◽

Company Size ◽

Manufacturing Companies ◽

Return On Assets ◽

Negative Effect ◽

Independent Variable ◽

The Stability ◽

Positive Effect

This research purposed to identify the effect of Company Size (SIZE) and Debt to Asset Ratio (DAR) on Return On Asset (ROA). The dependent variable was Return On Assets (ROA) and the independent variable was Company Size (SIZE) and Debt to Asset Ratio (DAR). Data were obtained from the financial statement of 12 manufacturing companies in sub-sector of automotive registered on Indonesia Stock Exchange in the period 2014-2018. The study used Multiple Linear Regression Test as the data analysis method. The results show that Company Size partially had a significant positive effect on Return On Assets (ROA). Also, Debt to Asset Ratio (DAR) partially had a significant negative effect on Return On Assets (ROA). Simultaneously, Company Size (SIZE) and Debt to Asset Ratio (DAR) had effect on Return On Assets (ROA). So, the company should keep the stability of the company size and expect to perform debt management properly to optimize increasing the level of Return On Assets (ROA) and remain stable.

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Pengujian Fraud Diamond Theory Pada Indikasi Financial Statement Fraud Di Indonesia

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i06.p08 ◽

2020 ◽

Vol 30 (6) ◽

pp. 1441

Author(s):

Ni Kadek Suparmini ◽

Dodik Ariyanto ◽

I Made Andika Pradnyana Wistawan

Keyword(s):

Stock Exchange ◽

Sampling Technique ◽

Financial Statements ◽

Financial Statement ◽

Determination Method ◽

Manufacturing Companies ◽

Financial Statement Fraud ◽

Analysis Technique ◽

Negative Effect ◽

Financial Need

This study aims to obtain empirical evidence of fraud diamond theory. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sample determination method used is nonprobability sampling with purposive sampling technique. There are 145 companies as a population with a total of 66 companies as samples. The data analysis technique used is multiple linear regression. Based on the results of the analysis, it was stated that the nature of industry had a negative effect on indications of financial statement fraud while financial need, auditor firm size, and change of directors had no effect on indications of financial statement fraud. This study has implications for shareholders, regulators, or parties who use information in financial statements as a consideration in providing an assessment of the chances of fraudulent actions on the company's financial statements. Keywords: Diamond Fraud; Financial Statement Fraud.

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PENGARUH LIKUIDITAS, SOLVABILITAS DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Benefita ◽

10.22216/jbe.v3i2.3173 ◽

2018 ◽

Vol 3 (2) ◽

pp. 219

Author(s):

Suci Wahyuliza ◽

Nola Dewita

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Working Capital ◽

Normality Test ◽

Analysis Technique ◽

Positive Effect

This study aims to determine the effect of liquidity, solvency and working capital turnover on profitability at manufacturing companies listed on the Indonesia Stock Exchange. In this study, the sample used as many as 32 companies. The data used in the form of financial statements listed on the Indonesia Stock Exchange. The data analysis technique used multiple linear regression analysis after passing the classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results prove that liquidity has a significant effect on profitability, solvency has no effect on profitability and turnover of working capital has a significant positive effect on profitability. Of the two influential variables, liquidity has a greater impact than the working capital turnover. Simultaneously liquidity, solvency and turnover of working capital have a significant effect on profitability. The value of R2 Adjusted in this study is 0.159 which means that 15.9% profitability can be influenced by liquidity, solvency and working capital turnover. While the remaining 84.1% influenced by other variables. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, solvabilitas dan perputaran modal kerja terhadap profitabilitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dalam penelitian ini, sampel yang digunakan sebanyak 32 perusahaan. Data yang digunakan berupa laporan keuangan yang terdaftar di Bursa Efek Indonesia. Teknik analisis data menggunakan analisis regresi linier berganda setelah melewati uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinieritas, uji autokorelasi dan uji heteroskedastisitas. Hasil penelitian membuktikan bahwa likuiditas berpengaruh signifikan terhadap profitabilitas, solvabilitas tidak berpengaruh terhadap profitabilitas dan perputaran modal kerja berpengaruh positif signifikan terhadap profitabilitas. Dari kedua variable yang berpengaruh tersebut, likuiditas mempunyai pengaruh yang lebih besar dibandingkan dengan perputaran modal kerja. Secara simultan likuiditas, solvabilitas dan perputaran modal kerja berpengaruh signifikan terhadap profitabilitas. Nilai R2 Adjusted dalam penelitian ini sebesar 0.159 yang berarti bahwa 15.9% profitabilitas dapat dipengaruhi oleh likuiditas, solvabilitas dan perputaran modal kerja. Sedangkan sisanya 84.1% dipengaruhi oleh variabel-variabel lain.

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