scholarly journals Faktor-Faktor yang Berpengaruh pada Ketepatan Waktu Internet Financial Reporting

2020 ◽  
Vol 30 (1) ◽  
pp. 56
Author(s):  
Desak Made Darmayoni ◽  
Anak Agung Ngurah Bagus Dwirandra
Keyword(s):  
Logistic Regression ◽  
Multivariate Analysis ◽  
Empirical Evidence ◽  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Binary Logistic Regression ◽  
Analysis Technique ◽  
Investment Opportunities ◽  
Auditor Reputation

The development of technology information are influence company on to do financial reporting through the website, to making easier to spread the required potentials information and investment opportunities. This research aims to provide empirical evidence influence of leverage, liquidity, profitability, listing age, and auditor reputation on probability timeliness of Internet Financial Reporting. The research was conducted on Mining Sector Companies listed in the Indonesian Stock Exchange in 2014 – 2017. The samples were 128 companies with purposive sampling method. For collecting data used observation and literature. The analysis technique used is multivariate analysis by using binary logistic regression. Based on the results of the analysis was found that only profitability have a positive and significant effect on the probability of timeliness of Internet Financial Reporting. While leverage, liquidity, listing age, and auditor reputation have no effect on the probability of timeliness of Internet Financial Reporting.

scholarly journals FINANCIAL REPORTING DENGAN REPUTASI AUDITOR SEBAGAI VARIABEL MODERASI ATAS PROFITABILITAS, LEVERAGE DAN UMUR PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015)

2016 ◽  
Vol 3 (2) ◽  
pp. 121
Author(s):  
Martinho Soares ◽  
M. Nuryatno Amin
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Selection Method ◽  
Firm Age ◽  
Internal Auditor ◽  
Analysis Technique ◽  
Moderate Effect

<p>The purpose of this research is to find empirical evidence about the analysis of the factors that affect the timeliness of financial reporting by the auditor’s reputation as a moderating variable on profitability, leverage and firm age.The research sample in the manufacturing company listed on the Indonesia Stock Exchange on 2010-2015. Sample selection method used this research is purposive sampling method, choosing a sample based on criteria selection to provide information to researchers. A total of 38 samples were selected based on this sample selection method. The analytical method used in this research is the logistic regression method.The analysis technique used logistic regression analysis with SPSS 22 software. Based on these results can conclude that (1) profitability positively affects the timeliness of financial reporting, (2) leverage does not affect the timeliness of financial reporting, (3) firm age does not affect the timeliness of financial reporting, (4) audit delay negatively affects the timeliness of financial reporting, (5) firm size does not affect the timeliness of financial reporting, (6) internal auditor does not affect the timeliness of financial reporting, (7) reputable auditorscannot moderate the effect of profitability on the timeliness of financial reporting, (8) reputable auditorscannot moderate the effect of leverage the timeliness of financial reporting, and (9) reputable auditorscannot moderate effect the firm  age on the timeliness of financial reporting.</p><p> </p>

Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Subsektor Transportasi Terdaftar di BEI

Owner ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 164
Author(s):  
Rahayu Pangestuti ◽  
Anita Wijayanti ◽  
Yuli Chomsatu Samrotun
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Audit Opinion ◽  
Analysis Technique ◽  
Regression Test ◽  
The Impact ◽  
Logistic Regression Test

Timeliness is a must in a corporate financial reporting and one of the requirements for information to be useful and relevant to the existing situation. This research’s purpose to test and analyze the impact of profitability, liquidity, leverage, firm size, and audit opinion on timeliness of financial reporting. Transportation sub sector companies listed on Indonesia Stock Exchange in 2016-2018 are the population of this study, as much 42 companies. The total’s samples is 40 transportation companies, selected using purposive sampling method. Data analysis technique using logistic regression test. The result showed the timeliness of financial reporting influenced by leverage and audit opinion, but not influenced by profitability, liquidity, and firm size.

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.

Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable

2021 ◽  
Vol 5 (4) ◽  
pp. 01-12
Author(s):  
Andalia Andalia ◽  
Amiruddin Amiruddin ◽  
Grace T. Pontoh
Keyword(s):  
Regression Analysis ◽  
Financial Reporting ◽  
Internal Control ◽  
Sampling Method ◽  
Stock Exchange ◽  
Jel Classification ◽  
Fraudulent Financial Reporting ◽  
Factors Affecting ◽  
Effect Of Pressure ◽  
Analysis Technique

Objective - This study aims to examine and analyze the effect of pressure, opportunity, rationalization, ability and arrogance on fraudulent financial reporting with independent commissioners as the moderating variable. Methodology/Technique - The object of this research is all companies listed on the Indonesian Stock Exchange during 2019. The research sample was obtained through purposive sampling method and resulted in 215 companies. The analysis technique used is multiple regression analysis and Moderated Regression Analysis (MRA). Findings - The results show that pressure, opportunity, rationalization, ability and arrogance had a significant effect on fraudulent financial reporting. The results of the moderation regression analysis show that independent commissioners moderate the effect of pressure and arrogance on fraudulent financial reporting. Meanwhile, independent commissioners did not moderate opportunities, rationalization, and capacity for fraudulent financial reporting. Novelty - This research contributes to the pentagon fraud theory, which proves that the elements contained in this theory can be used as a basis for analyzing fraud committed by companies, and contributing to the company so that the company's internal control is improved and the presence of an independent board of commissioners is not only a fulfillment of the company's internal control. regulations made by the IDX. Type of Paper: Empirical. JEL Classification: G32, M21, M41, M42. Keywords: Pressure; Opportunities; Rationalization; Arrogance; Fraudulent Financial Reporting Reference to this paper should be made as follows: Andalia; Amiruddin; Pontoh, G.T. (2021). Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable, Accounting and Finance Review, 5(4): 01 – 12. https://doi.org/10.35609/afr.2021.5.4(1)

scholarly journals PENGARUH PROFITABILITAS, OPINI AUDITOR, DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN

ACCRUALS ◽  
2018 ◽  
Vol 2 (2) ◽  
pp. 20-30 ◽  
Author(s):  
Indah Suryani ◽  
Dahlia Pinem
Keyword(s):  
Logistic Regression ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Financial Statement ◽  
Audit Opinion ◽  
State Revenue ◽  
Analysis Technique ◽  
Level Of Significance

State revenue from the taxation sector remains dominating over This research is conducted to test the effect of variables Profitability, Audit Opinion, and Ownership Structure of the Timeliness of Financial Statement in the all companies Infrastructure, Utilities, and Transportation sectors listed in Indonesia Stock Exchange during 2013-2016. The population in this study amounted to 60 companies. Samples were obtained in this study amounted to 38 samples are selected by purposive sampling method. The analysis technique used here is logistic regression and hypothesis test using t-satistic with level of significance 5%. The results indicate that the variable Profitability not significant effect of the Timeliness of Financial Statement and variable Ownership Structure not significant effect of the Timeliness of Financial Statement. However, variable Audit Opinion significant effect of the Timeliness of Financial Statement

scholarly journals Pengaruh Profitabilitas pada Kebijakan Dividen dengan Investment Opportunity Set sebagai Variabel Pemediasi

2020 ◽  
Vol 30 (1) ◽  
pp. 212
Author(s):  
Ida Ayu Nabila Meidyna ◽  
Made Mertha
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Opportunity ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Investment Opportunity Set

The amount of dividends distributed to shareholders depends on the company's dividend policy. This study aims to obtain empirical evidence about the effect of profitability on dividend policy with an investment opportunity set as a mediating variable. This research was conducted at companies classified as LQ45 index on the Indonesia Stock Exchange. The sampling method used was purposive sampling to obtain 87 observations. Data analysis technique used is path analysis. Based on research results, it is known that profitability has a positive and significant effect on investment opportunity set. Profitability has a positive and significant effect on dividend policy. Investment opportunity set has a negative and significant effect on dividend policy. Investment opportunity set is able to mediate the effect of profitability on dividend policy.

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage, dan Winner/Loser Stock pada Perataan Laba Perusahaan Manufaktur

2018 ◽  
pp. 1913
Author(s):  
Putu Intan Adriani ◽  
I G.A.M Asri Dwija Putri ◽  
Gede Agus Indra Tenaya K.
Keyword(s):  
Logistic Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Participant Observation ◽  
Total Sample ◽  
Income Smoothing ◽  
Financial Leverage ◽  
Variable Size ◽  
Analysis Technique ◽  
Observation Method

This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (BEI) during the period 2013-2016. The number of samples used are 37 companies selected through purposive sampling method with 4 years of observation so that the total sample used to be 148 samples.. The Eckel Index is used as a distinguishing indicator between firms that do income smoothing and do not make income smoothing. Data collection was done by non participant observation method. Data analysis technique used is logistic regression. Based on the results of analysis in this study indicate that profitability variables affect the income smoothing, while the variable size of the company, financial leverage, and winner/loser stock has no effect on income smoothing. Keywords: Firm size, profitability, financial leverage, winner/loser stock, income smoothing.

scholarly journals Nilai, Size, Profitabilitas Perusahaan dan Praktik Perataan Laba

2021 ◽  
Vol 31 (3) ◽  
pp. 562
Author(s):  
I Ketut Winanda ◽  
Ida Bagus Putra Astika
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Firm Size ◽  
Capital Market ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Analysis Technique ◽  
Positive Effect

The capital market in Indonesia is currently growing, so that competition between companies is increasing. The company will try to increase the value of the company in order to attract investors to invest in the company. Management realizes that attention investors tend to only focus on profit, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of firm value, firm size and profitability on income smoothing practices in banking companies listed on the Indonesia Stock Exchange for the 2016-2018 periode. The number of samples selected in banking companies is as many as 31 companies, using the purposive sampling method. The data analysis technique used is a logistic regression analysis and the results showed that the firm value and firm size had a positive effect on income smoothing practices, while the profitability did not effect the income smoothing practice. Keywords: Income Smoothing; Firm Value; Firm Size; Profitability.

scholarly journals FAKTOR-FAKTOR PELAPORAN KEUANGAN BERBASIS WEBSITE DENGAN MODEL REGRESI LOGISTIK

2019 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Wenny Anggeresia Ginting ◽  
Munawarah - Munawarah ◽  
Siti Dini
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Research Data ◽  
The Internet ◽  
Company Size ◽  
Business Networks ◽  
Size Variable ◽  
Auditor Reputation

This study shows the empirical evidence whether there are influences on company size, profitability, and auditor reputation on the disclosure of website-based financial reporting and also those not based on company websites in 2016. This study uses data from all non-financial companies listed on the Indonesia Stock Exchange (IDX) 2016. The testing of research data using logistic regression analysis. The results showed that partially the profitability variable, type of company, and auditor reputation had significant and significant effect on IFR (Internet Financial Reporting), while the firm size variable did not affect non-financial companies listed on the Indonesia Stock Exchange. Opportunities for non-financial companies that implement IFR are greater than companies that do not implement IFR, this reason supports that the existence of the internet through IFR has been widely used to expand business networks in each business entity through the company's website compared to companies that have not implemented it.

scholarly journals Pengaruh good corporate governance terhadap profitabilitas perusahaan

2019 ◽  
Vol 2 (3) ◽  
pp. 127-136
Author(s):  
Suci Subiyanti ◽  
Rachma Zannati
Keyword(s):  
Corporate Governance ◽  
Panel Data ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The purpose of this study is to provide empirical evidence regarding the effect of the size of the Independent Commissioners and Managerial Ownership on Profitability as measured by ROA. The object of this study is a banking company listed on the Stock Exchange in the 2013-2017 period. Based on the purposive sampling method that is based on the criteria that have been determined, 15 companies were obtained as research samples. The analysis technique uses panel data regression using E-Views 9 software. The results of the study prove that the Independent Board of Commissioners has no significant effect on profitability, while managerial ownership has a significant effect on profitability. Implications and suggestions are explained in this study.  

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