scholarly journals Pengaruh Ukuran Perusahaan, Likuiditas, Dan Konservatisme Akuntansi Terhadap Kualitas Laba

2020 ◽  
Vol 2 (4) ◽  
pp. 3793-3807
Author(s):  
Rahmadini Safitri ◽  
Mayar Afriyenti
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Independent Variables ◽  
Positive Effect ◽  
Research Type

The study aims to test empirically the effect of firm size, liquidity, and accounting conservatism of earnings quality. This study uses a quantitative approach with a causal associative research type. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using the purposive sampling method, 155 samples were selected. Earnings quality is measured by regressing the CAR value (Narita, 2020). Company size is measured by LogSize. Liquidity is measured using the current ratio. And accounting conservatism is measured using the Givoly and Hayn (2000) model. The results indicate that firm size has no significant effect on earnings quality, in contrast to liquidity and accounting conservatism has a significant positive effect on earnings quality. For further research, it is hoped that it can expand the object and the year of research because this study only examines manufacturing companies for the 2015-2019 observation year. For other research, it is expected to add independent variables so that the results are better.

scholarly journals The Effect of Financial Distress, Firm Size, Leverage and Litigation Risk on The Application of Accounting Conservatism In Manufacturing Companies Listed In Indonesia Stock Exchange

2021 ◽  
Vol 6 (2) ◽  
pp. 100-106
Author(s):  
Ira Septriana ◽  
Hermawan Triyono ◽  
Agung Prajanto
Keyword(s):  
Firm Size ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Accounting Conservatism ◽  
Litigation Risk ◽  
Test Results ◽  
Manufacturing Companies ◽  
Research Criteria

This research aims to analyze the effect of financial distress, firm size, leverage, and litigation risk on implementing the accounting conservatism of manufacturing companies in Indonesia. The population in this research is manufacturing companies listed on the Indonesia Stock Exchanged (IDX) over 2014-2018. Research sample selection used the purposive sampling method. Obtained company data that meet the research criteria as many as 169 companies, so that the total research data is 149 data. The analysis methods in this research are multiple regression analysis. Based on the test results of the research conclude that variables of the board of financial distress, firm size, and litigation risk have no effect on accounting conservatism implemented of manufacturing companies. Meanwhile, the variable of leverage affects the accounting conservatism's implemented by manufacturing companies.  Keywords: Conservatism Accounting. Financial Distress, Firm Size, Leverage, Litigation Risk 

scholarly journals PENGARUH WORKING CAPITAL, FIXED FINANCIAL ASSETS, FINANCIAL DEBT , DAN FIRM SIZE TERHADAP PROFITABILITAS

2019 ◽  
Vol 3 (1) ◽  
pp. 29
Author(s):  
Farah Margaretha ◽  
Nina Adriani
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Testing Hypothesis ◽  
Financial Assets ◽  
Analysis Method ◽  
Working Capital ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

<em>The purpose of this research is to analyze the influence of working capital, fixed financial assets, financial debt and firm size on probability. Data of this research is obtained from 19 companies of textile and garment industry that have been listed on Jakarta Stock Exchange and it has selected using purposive sampling method during 2001 to 2005. Data analysis method used in this research are multiple linier regression and testing hypothesis. Independent variables used in this research are working capital, fixed financial assets, financial debt and firm size and the dependent variable is profitability. Based on testing hypothesis, we have results that working capital and firm size have positive effect and significant on profitability whereas fixed financial assets and financial debt have negative effect and significant on profitability. The implication of this research explain that the company need to play attention on working capital management, fixed financial assets, sales and debt proportion because all those things have influence on profitability.</em>

scholarly journals PENGARUH PAJAK, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER

2020 ◽  
Vol 7 (2) ◽  
pp. 247
Author(s):  
Helti Cledy ◽  
Muhammad Nuryatno Amin
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Financial Statements ◽  
Company Size ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Practice Transfer ◽  
Positive Effect ◽  
Observation Period

<p><em>This study aims to determine the effect of tax, company size, profitability, and leverage on the company's decision to practice transfer pricing. The dependent variable in this study is transfer pricing. Meanwhile, the independent variables used are tax, company size, profitability, and leverage. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a purposive sampling method. The sample used was 31 companies with an observation period of 3 years, so as many as 93 samples were obtained. The data of this study were obtained by looking at the company's financial statements in the period 2016-2018. This study used logistic regression analysis with SPSS Program</em></p><em>The results showed that tax and profitability had a positive effect on the company's decision to transfer pricing. While company size and leverage variables do not affect the company's decision to transfer pricing</em>

scholarly journals ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN KONSERVATISME AKUNTANSI TERHADAP KUALITAS LABA SERTA PENGARUHNYA TERHADAP NILAI PERUSAHAAN

2018 ◽  
Vol 12 (1) ◽  
pp. 80-103
Author(s):  
Shanty Sugianto ◽  
Julianti Sjarief
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Research Model ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Independent Variable ◽  
Linear Regressions

This research aims to examine the effect beetween managerial ownership, proportion of independent commissioner, accounting conservatism towards earnings quality and firm value. In the first research model, managerial ownership, proportion of independent commisioner, accounting conservatism are the independent variables while earnings quality is the dependent variable. In the second research model, earnings quality is the independent variable and firm value is the dependent varible. Object of this research is manufacturing companies that are listed in Indonesian Stock Exchange (BEI) during 2014 to 2016. For the first research model there are 156 sampels and 273 sampels for the second research model. Hypotheses examination for the first research model using multiple linear regressions and for the second model using simpel linear regression with SPSS version 23.0. The result from the first research model shows managerial ownership and proportion of independent commissioner has no effect towards earnings quality, while accounting conservatism have an effect towards earnings quality. The result from the second research model shows that earnings quality has an effect towards firm value.

scholarly journals THE EFFECT OF INTERNAL FACTORS ON CAPITAL STRUCTURE AND ITS IMPACT ON FIRM VALUE: EMPIRICAL EVIDENCE FROM THE FOOD AND BAVERAGES INDUSTRY LISTED ON INDONESIAN STOCK EXCHANGE 2013-2017

2020 ◽  
Vol 6 (7) ◽  
pp. 173-191
Author(s):  
M.Noor Salim ◽  
Rina Susilowati
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

This research aims to analyze the effects of profitability (ROA), liquidity (CR), assets growth, and firm size towards capital structure (DER) and the impact on firm value (PBV).This research uses secondary data from yearly financial statement of food and baverages companies listed in Indonesian Stock Exchange for period 2013-2017. The research design uses descriptive quantitative research and causality. Sampling method uses purposive sampling method, with some predetermined criteria, the number of sample is 17 manufacturing companies. The analysis technique used is panel data regression. The research results shows that the profitability (ROA) and firm size partially have negative effect and not significant on capital structure (DER). The liquidity (CR) and assets growth partially have negative effect and significantly on capital structure (DER). Then the capital structure (DER) partially have positive effect but not significantly influences the firm value (PBV). The profitability (ROA) partially have positive effect and significant on firm value (PBV). The liquidity (CR) and assets growth partially have negative and significant effect on firm value (PBV), and firm size partially have negative and not significant effect on firm value (PBV). Simultaneously profitability (ROA), liquidity (CR), assets growth and firm size effect on capital structure (DER). On the other side, simultaneously profitability (ROA), liquidity (CR), assets growth and firm size have effect on firm value (PBV).

scholarly journals AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Media Bisnis ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 139-152
Author(s):  
WIDYAWATI LEKOK ◽  
VERLIN RUSLY
Keyword(s):  
Firm Size ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Ownership Concentration ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Accounting Firm ◽  
Independent Variables ◽  
Research Population

This research examines the factors that influence audit report lag. The independent variables in this research are firm size, profitability, solvability, accounting firm size, age of company, audit committee size, independent board of commissioners, and ownership concentration. Audit report lag as the dependent variable in this research. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. There are 228 data that meet the sample criteria. The samples are collected using purposive sampling method. This research is analyzed using multiple regression analysis. The result identified that firm size, profitability, age of company had influence on audit report lag. While solvability, accounting firm size, audit committee size, independent board of commissioners, and ownership concentration had no influence on audit report lag.

scholarly journals ANALYSIS OF FACTORS AFFECTING THE AUDIT DELAY IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN 2013-2015

2019 ◽  
Vol 7 (12) ◽  
pp. 289-297
Author(s):  
Dimas Rijalul Fanny ◽  
Ratna Septiyanti ◽  
Usep Syaippudin
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Negative Influence ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Financial Reports ◽  
Factors Affecting ◽  
Independent Variables

This study aims to examine the factors that affect audit delay of financial reports on the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability and firm size as the independent variables while audit delay as the dependent variable. Audit delay measured from the year of closure years of the book to the date issued the audit report. The sample in this research was secondary data and selected by using purposive sampling method consisting of 246 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2013-2015. The analysis method of this research used multiple regression analysis.The result of this research showed that profitability and firm size had negative influence to audit delay. Meanwhile solvability did not have any effect to audit delay.

scholarly journals Faktor-Faktor Yang Mempengaruhi Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

2019 ◽  
Vol 2 (4) ◽  
Author(s):  
Henny Damayanti Pradrwati
Keyword(s):  
Stock Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Research Use ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Book Value ◽  
Independent Variables ◽  
Earnings Per Share

The purpose of this research is to obtain empirical evidence about the factors that influence stock return in the manufacturing companies that listed in Indonesia Stock Exchange. Independent variables used in this research are price to book value, return on equity, return on asset, earnings per share, and current ratio.The populations used in this study are manufacturing companies listed in Indonesia Stock Exchange during 2013-2016. The sample of this research use 50 manufacturing companies. Samples are obtained through purposive sampling method. Data are analyzed using multiple regression analysis.The results shows that price to book value, return on equity, return on asset, and earnings per share have influence towards stock return. However, current ratio have no influence toward stock return.

scholarly journals Analisis Pengaruh Diversitas Gender, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Kinerja Keuangan

2018 ◽  
Vol 16 (1) ◽  
pp. 64 ◽  
Author(s):  
Dewi Sri ◽  
Lisaime .
Keyword(s):  
Financial Performance ◽  
Board Of Directors ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
The Board Of Directors ◽  
Positive Effect

Research on the analysis of the effect of gender diversity, institutional ownership, and firm size on financial performance using the population of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sampling was done by purposive sampling method as many as 65 companies. This study wants to see the effect of gender diversity, institutional ownership, and firm size on financial performance. Based on the results of testing the hypothesis obtained that Ha is accepted, namely institutional ownership has a positive effect on financial performance. While the hypothesis for the gender of the board of directors, the gender of the board of directors and the size of the company shows that H0 is accepted, namely the gender of the board of directors, the gender of the board of directors, and the size of the company does not have a positive effect on financial performance

scholarly journals Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan Pada Praktik Perataan Laba

2019 ◽  
pp. 984 ◽  
Author(s):  
A.A. Sagung Nur Andiani ◽  
Ida Bagus Putra Astika
Keyword(s):  
Firm Size ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Earnings Information ◽  
A Company ◽  
Positive Effect

The capital market is growing from time to time. The company issues shares to obtain capital from investors. Profit is one of the main indicators for measuring performance and management accountability. Attention Investors tend to only focus on profit, management realizes that earnings information is the most important thing for a company, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of ownership structure and firm size on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange. The number of samples selected in manufacturing companies is as many as 25 companies, using the purposive sampling method. This research was tested by Logistic Test and the results showed that the structure of managerial ownership and firm size did not affect the income smoothing practice while the institutional ownership structure had a positive effect on income smoothing practices. Keywords: Income smoothing practices, managerial ownership, firm size

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