scholarly journals ANALYZING THE FACTORS THAT AFFECT THE FINANCIAL REPORTING TIMELINESS OF MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

2020 ◽  
Vol 22 (3) ◽  
pp. 391
Author(s):  
Mulia Saputra ◽  
Indayani Indayani ◽  
Wilsen Yungata
Keyword(s):  
Logistic Regression ◽  
Empirical Evidence ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Leverage Ratio ◽  
Audit Opinion

This study aims to find the empirical evidence about the factors that affect the timeliness of financial reporting in companies listed on the Indonesian Stock Exchange. The factors tested in this study are tax avoidance, audit opinion, and leverage ratio. The samples consist of 100 manufacturing companies listed on the Indonesian Stock Exchange from 2014-2017. The 400 total observed cases are comprised of annual reports from the selected companies are analyzed using logistic regression. The results of this study identified that audit opinion affects the timeliness of financial reporting, while tax avoidance and leverage have no effect on the timeliness of financial reporting of companies listed on the Indonesian Stock Exchange.

Karakter Tax Avoidance dalam Memediasi Faktor-Faktor Ketepatan Waktu Penyampaian Laporan Keuangan

2020 ◽  
Vol 15 (1) ◽  
pp. 25-45
Author(s):  
Choirul Anwar ◽  
Erlita Nisrina
Keyword(s):  
Empirical Evidence ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Financial Statement ◽  
Company Size ◽  
Manufacturing Companies

This study aims to obtain empirical evidence about the influence of company commissioners, profitability, leverage and company size along with tax avoidance as a moderating variable on the timeliness of financial statement submission in manufacturing companies in Indonesia. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2014-2018 with a total of 41 companies. The results of this study indicate that company commissioners, profitability and leverage have a significant effect on tax avoidance, while company size has no significant effect on tax avoidance as a mediating variable. Then the results of the tax avoidance intervention on the timeliness of financial reporting do not only show significant results but also do not mediate in character.

scholarly journals Opini Audit Pemoderasi Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Institusional, Dan Komite Audit Terhadap Ketepatanwaktuan

2019 ◽  
Author(s):  
Fadhli Azhari ◽  
Muhammad Nuryatno
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Analysis Technique

The purpose of this research is to find the role of audit opinion as a moderator of the effects of profitability, firm size, institutional ownership, and audit committee on the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange between 2012 and 2016. Purposive sampling was used in this research to obtain 96 sample manufacturing companies. The data analysis technique that was used in this research is logistic regression. The hypothesis testing showed that profitability and firm size positively affects the timeliness of financial reporting. Meanwhile, institutional ownership and audit committee does not affect the timeliness of financial reporting. Audit opinion cannot moderate the effect of profitability, firm size, institutional ownership, and audit committee on the timeliness of financial reporting. Keywords: profitability, firm size, institutional ownership, audit committee, audit opinion, timeliness

scholarly journals PENGARUH DEBT TO EQUITY RATIO, PROFITABILITAS, KUALITAS AUDITOR DAN PERGANTIAN AUDITOR TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Gita Desyana
Keyword(s):  
Logistic Regression ◽  
Empirical Evidence ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Ex Post ◽  
Auditor Quality ◽  
Equity Ratio

This study aims to find empirical evidence whether factors such as debt to equity ratio, profitability, auditor quality, and auditor turnover affect the compliance of manufacturing companies in the timely submission of financial statements on the Indonesia Stock Exchange.The data in this study are secondary data obtained from the company's annual financial statements in the Indonesian Stock Exchange (IDX). This type of research is ex post facto research. This research was conducted using a sample of 76 manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018, so the research data analyzed amounted to 201. The data analysis technique used was descriptive statistics, multivariate test using logistic regression. Based on hypothesis testing, it can be concluded that overall, the companies that are on time are more numerous than the companies that are not on time in financial reporting to Bapepam. And the test results with logistic regression show empirical evidence that debt to equity ratio, profitability, auditor quality, and auditor turnover do not affect the timeliness of corporate financial reporting. Keywords : Debt To Equity Ratio, Profitability, Auditor Quality, Auditor Change And Timeliness.

scholarly journals Determinan Ketepatan Waktu Pelaporan Keuangan

2018 ◽  
Vol 1 (1) ◽  
pp. 80
Author(s):  
Prasetyo Widodo ◽  
Novrida Qudsi Lutfillah
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Data Analysis ◽  
Empirical Evidence ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Financial Reports ◽  
Audit Opinion ◽  
Analysis Techniques ◽  
Interaction Test

Abstrak Tujuan penelitan ini adalah untuk menguji dan membuktikan adanya bukti empiris mengenai pengaruh profitabilitas terhadap ketepatan waktu pelaporan keuangan dengan menambahkanvariabel moderasi yaitu opini audit pada perusahaan barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2015. Sampel penelitian sebanyak 93 dengan teknik analisis data yaitu analisis regresi logistik yang  menggunakan uji interaksi (Moderated Regression Analysis). Hasil penelitian menunjukkan profitabilitas berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan. Perusahaan dengan profitabilitas yang tinggi cenderung tepat waktu dalam menyampaikan laporan keuangan dan Opini audit dapat memoderasi pengaruh profitabilitas terhadap ketepatan waktu pelaporan keuangan.   Abstract The purpose of this research is to test and prove the existence of empirical evidence regarding the effect of profitability on the timeliness of financial reporting by adding moderation variables, namely the audit opinion on goods and consumption companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The research sample was 93 with data analysis techniques namely logistic regression analysis using the interaction test (Moderated Regression Analysis). The results show that profitability has a significant effect on the timeliness of financial reporting. Companies with high profitability tend to be on time in delivering financial reports and audit opinions can moderate the effect of profitability on the timeliness of financial reporting.

scholarly journals DETECTION OF GOING CONCERN AUDIT OPINION BASED ON DISCLOSURE, FINANCIAL CONDITION AND OPINION SHOPPING

2020 ◽  
Vol 8 (1) ◽  
pp. 75
Author(s):  
Fika Trya Ramadhani ◽  
Wiwit Apit Sulistyowati
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Condition ◽  
Opinion Shopping

Going concern shows assumptions in the financial reporting of an entity relating to the viability of an undertaking. Therefore, the role manager is critical to realize its business continuity. This research aims to analyze the influence of disclosure, financial condition, and opinion shopping on the acceptance of audit opinions going concern on manufacturing companies of various industries listed on the Indonesia Stock exchange for a period of years 2014 – 2016. This article uses the verificative method and the sample selection using the purposive sampling method. Sample selection results obtained 90 company data. This study used the analysis of logistic regression, and the results showed that the opinion shopping influence on the acceptance of the audit opinion of going concern while the disclosure and financial condition does not affect the acceptance of the audit opinion Going concern.

scholarly journals Kualitas Audit, Profitabilitas, Leverage Dan Struktur Kepemilikan Terhadap Opini Audit Going Concern

2021 ◽  
Vol 4 (2) ◽  
pp. 270-287
Author(s):  
Ahmad Juanda ◽  
Thomas Fernandez Lamury
Keyword(s):  
Logistic Regression ◽  
Empirical Evidence ◽  
Ownership Structure ◽  
Research Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern ◽  
Audit Opinions

This research is aimed to find empirical evidence of the effect of audit quality, profitability, leverage and ownership structure on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 – 2019. The population of this study is 187 listed manufacturing companies. on the Indonesia Stock Exchange in 2017 – 2019. Using purposive sampling, the sample from this study became 100 manufacturing companies with sample criteria: manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2019 with complete data and no losses during the period study. This research method uses a quantitative approach with data analyzed using logistic regression. The results obtained are that Audit Quality and Leverage partially have a significant effect on Going Concern Audit Opinions in manufacturing companies listed on the Indonesia Stock Exchange in 2017 - 2019. Profitability and Ownership Structure partially have no effect on Going Concern Audit Opinions in listed manufacturing companies. on the Indonesia Stock Exchange in 2017 – 2019. Audit Quality, Profitability, Leverage, Ownership Structure simultaneously affect the Going Concern Audit Opinion in manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2019.

TIMELINESS OF FINANCIAL REPORTING IN INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 15 (2) ◽  
pp. 241-256
Author(s):  
Amsal Irmalis ◽  
Nur Kariza ◽  
Muzakir Muzakir
Keyword(s):  
Logistic Regression ◽  
Empirical Evidence ◽  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Factors Affecting ◽  
Purposive Sampling ◽  
Food And Beverage

The aims of this research is to find out the empirical evidence of the factors affecting the financial reporting timeliness of food and beverage companies listed on Indonesia stock exchange. The factors tested in this research are profitability. The population of the research are 26 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2019. Purposive sampling method were used to draw out the samples out of population. The hypotheses were tested using logistic regression at a 5 percent significance level. The results of the research indicated that the profitability, leverage and liquidity had no effect on the timeliness of financial reporting of the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange.

scholarly journals PENGARUH KONSERVATISME AKUNTANSI DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 2 (2) ◽  
pp. 134
Author(s):  
Puradinda Zulfiara ◽  
Juli Ismanto
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Positive Effect

Aim of this research is to determine the effect of accounting conservatism and tax avoidance on firm value. The type of data used in this study is secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period. The number of samples is 48 manufacturing companies. The data analysis technique used is regression analysis. The results of the study show that conservatism has a positive effect on firm value, tax avoidance has a negative effect on firm value. While simultaneously conservatism and tax avoidance have a positive effect on firm value. Thus this study supports that accounting conservatism has a role as a function of monitoring the company's investment policies and one way to maintain the value of the company in limiting losses that may arise from poorly performing investment decisions. The company that conducts tax avoidance (has a smaller effective tax rate) is an effort made by management to reduce the company's tax burden and is able to minimize expenditure for tax purposes so that management looks good in the eyes of shareholders.

scholarly journals Faktor Yang Mempengaruhi Audit Delay

2020 ◽  
Vol 7 (2) ◽  
pp. 200-212
Author(s):  
Dwi Puryati
Keyword(s):  
Data Analysis ◽  
Financial Reporting ◽  
Random Sampling ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Going Public ◽  
Audit Opinion ◽  
Analysis Technique ◽  
External Auditor

Company is going public in Indonesia are required to publish their financial reporting that have been audited by an external auditor in accordance with the specified time. However  in practice there are still companies that are late in submitting financial reporting. This research  aims to examine the effect  of tenur audite, audit opinion and size company to audit delay in manufacturing companies listed in Indonesia Stock Exchange on 2015-2017. The population in this reserch is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 with total number of 152 companies. The sample selected by random sampling with the number of samples calculated by the Solvin Formula, and obtained the result of 60 of minimum samples.  The data analysis technique used  F and t examined. . The results of the study show that simultaneously tenur audite, audit opinion and company size have a significant effect on audit delay. While partially tenur audite and audit opinion have a  significant effect on audit delay, and company size does not significantly effect on audit delay. 

scholarly journals The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia

2020 ◽  
Vol 2 (4) ◽  
pp. 66-85
Author(s):  
Feren Frisca Tania ◽  
. Mukhlasin
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Audit Committees ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Negative Effect

This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. This research is expected to be a material consideration for companies in making decisions related to taxation. The deductive approach used in this study by developing hypotheses based on relevant theories and findings of previous studies. Agency theory is used to see the effect of corporate governance on tax avoidance. The data collection method uses secondary data from the company's financial statements and annual reports according to specific criteria. Data analysis was performed by descriptive statistics and multiple linear regression. The results of the regression analysis prove that effectiveness of internal control and number of audit committees had a positive effect which means higher effectiveness of internal control and number of audit committees cause more tax avoidance, conversely independent commissioners and expertise of the board of commissioners had a negative effect which shows greater independent commissioners and expertise of the board of commissioners cause less tax avoidance. Another result claim that the expertise of the audit committee did not affect on tax avoidance. In contrast to previous studies, this study is more varied by combining several independent variables. JEL Codes: G34, H26.

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