scholarly journals ANALISIS FAKTOR – FAKTOR YANG MEMENGARUHI AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2017 ◽  
Vol 19 (1) ◽  
pp. 50 ◽  
Author(s):  
Afina Survita Prameswari ◽  
Rahmawati Hanny Yustrianthe
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Firm Reputation ◽  
Financial Reports ◽  
Variable Effect ◽  
Accounting Firm ◽  
Purposive Sampling

Dalam penelitian ini menyelidiki faktor-faktor yang mempengaruhi audit delay pada perusahaan manufaktur 2010-2012. Variabel bebas adalah ukuran perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini. Sedangkan variabel dependen adalah audit delay. Tujuan dari penelitian ini adalah untuk menganalisis dan membuktikan secara empiris pengaruh ukuran perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini parsial maupun simultan. Kontribusi dari penelitian ini adalah untuk membantu Badan Pengawas Pasar Modal (Bapepam) dalam menentukan kebijakan dan peraturan mengenai ketepatan waktu penyampaian laporan keuangan. Populasi dalam penelitian ini bahwa perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2012, total 40 perusahaan manufaktur diambil dengan menggunakan purposive sampling. Data ini menggunakan metode analisis data sekunder dengan menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel tidak mempengaruhi ukuran Perusahaan Audit delay. Variabel solvabilitas tidak berpengaruh pada Audit delay. Profitabilitas pengaruh variabel pada Audit delay. Reputasi Kantor Akuntan Publik untuk Audit efek delay. Variabel Auditor Opini tidak berpengaruh pada Audit delay. Hasil tes ini juga menyatakan bahwa lima faktor ini secara bersamaan berpengaruh terhadap Audit delay. Berdasarkan nilai R2 yang disesuaikan dari 29,4% menunjukkan bahwa hanya 29,4% Audit Keterlambatan variabel dijelaskan oleh Ukuran Perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini. Sedangkan 70,6% sisanya dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.In this study is investigated the factors that influence the Audit Delay in manufacturing companies 2010-2012. Independent variable is the size of the Company, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion. While the dependent variable is the Audit Delay. The purpose of this study was to analyze and demonstrate empirically the effect of company size, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion partially or simultaneously. Contributions of this research is to help the Capital Market Supervisory Agency (Bapepam) in determining the policies and regulations concerning the timely submission of financial reports. The population in this research that the manufacturing companies listed in Indonesia Stock Exchange the period 2010-2012, a total of 40 manufacturing companies were taken by using purposive sampling. This data using secondary data analysis method using multiple regression. The results of this study indicate that the variable does not affect the size of the Company's Audit Delay. Solvency variable has no effect on Audit Delay. Profitability variable effect on Audit Delay. Reputation Public Accounting Firm to Audit Delay effect. Auditor Opinion variable has no effect on Audit Delay. The results of this test also states that these five factors simultaneously influence on Audit Delay. Based on the adjusted R2 value of 29.4% indicates that only 29.4% Audit Delay variable explained by Company Size, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion. While the remaining 70.6% is explained by other variables not examined in this study.

scholarly journals OPINI AUDIT GOING CONCERN PASCA PENERAPAN STANDAR PROFESIONAL AKUNTAN PUBLIK 2013

2018 ◽  
Vol 11 (2) ◽  
Author(s):  
Suci Apriyani ◽  
Samin Sarmin ◽  
Husnah Nur Laela Ermaya
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Firm Reputation ◽  
Significance Level ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Going Concern

<p><strong>ABSTRACT:</strong> This study was conducted to examine the effect of financial distress variable, public accounting firm reputation and profitability of accaptance probability on audit opinion of going concern on manufacturing companies in Indonesia Stock Exchange (BEI) in the period 2014-2016. Independent variables in this study was financial distress, public accounting firm reputation and profitability. The dependent variable in this study was audit opinion of going concern. The population in this study were 147 manufacturing companies listed in Indonesia Stock Exchange period (BEI) 2014-2016 selected by using purposive sampling methode. The data from the company’s financial statements were published. Obtained a total sample of 49 companies. The data in this research was secondary data. The analysis technique used was logistic regression. At the 5% significance level. The results showed that financial distress negative significant effect of the audit opinion of going concern. However, variable of public accounting firm reputation and profitability has no significant impact with the accaptance probability on audit opinion of going concern. <br /> <br /><strong>Keywords:</strong> Audit Opinion of Going Concern, Financial Distress, Public Accounting Firm Reputation, and Profitability <br /> <br /><strong>ABSTRAK:</strong> Penelitian ini dilakukan untuk menguji pengaruh variabel financial distress, reputasi KAP, dan profitabilitas terhadap kemungkinan penerimaan opini audit going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2016. Variabel independen yang digunakan dalam penelitian ini adalah financial distress, reputasi KAP, dan profitabilitas. Variabel dependen yang digunakan dalam penelitian ini adalah opini audit going concern. Populasi dalam penelitian ini sejumlah 147 perusahaan manufaktur yang terdapat di Bursa Efek Indonesia (BEI) periode 2014-2016 yang dipilih menggunakan metode purposive sampling. Data yang diperoleh berasal dari laporan keuangan perusahaan yang dipublikasikan. Diperoleh jumlah sampel sebanyak 49 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis yang digunakan adalah regresi logistik. Pada tingkat signifikan 5%. Hasil penelitian menunjukkan bahwa financial distress berpengaruh signifikan negatif terhadap kemungkinan penerimaan opini audit going concern. Namun variabel reputasi KAP dan profitabilitas tidak berpengaruh signifikan terhadap kemungkinan penerimaan opini audit going concern. <br /> <br /><strong>Kata kunci:</strong> Opini Audit Going Concern, Financial Distress, Reputasi KAP, dan Profitabilitas.</p>

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

scholarly journals PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR DENGAN DIVIDEN SEBAGAI MEDIASI

2021 ◽  
Vol 15 (2) ◽  
pp. 85
Author(s):  
Yunita Dete ◽  
Teguh Erawati
Keyword(s):  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Company Size ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Positive Effect

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas dan ukuran perusahaan terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Sampel penelitian sebanyak 19 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengumpulan data menggunakan metode purposive sampling. Analisis data menggunakan uji asumsi klasik, analisis regresi linier berganda, analisis jalur. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap kebijakan dividen. Ukuran perusahaan berpengaruh positif signifikan terhadap kebijakan dividen. Kebijakan dividen berpengaruh positif signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan. Ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan. Kata kunci: profitabilitas, ukuran perusahaan, kebijakan dividen, nilai perusahaan  ABSTRACTThis study aims to examine the effect of profitability and company size on firm value with dividend policy as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data used in this research is secondary data. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2018. The research sample of 19 manufacturing companies listed on the Indonesia Stock Exchange (IDX). Data collection techniques using purposive sampling method. Data analysis using the classical assumption test, multiple linear regression analysis, path analysis. The results showed that profitability had a significant positive effect on dividend policy. The size of the company has a significant positive effect on dividend policy. Dividend policy has a significant positive effect on firm value. Profitability has a significant positive effect on firm value. Company size has a significant positive effect on firm value. Keywords: profitability, company size, dividend policy, company value

scholarly journals Public Accounting Firm Switching: Empirical Study on Manufacturing Companies Listed in Indonesia Stock Exchange

2020 ◽  
pp. 27-42
Author(s):  
Mukhtaruddin . ◽  
Yulia Saftiana ◽  
Tiara .
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Significance Level ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Research Period

Public Accounting Firm (PAF) switching in companies follows the regulation number 17/PMK.01/2008 article 3 of the Minister of Finance Republik Indonesia, which is in a period of 6 years or voluntarily. The purpose of this research is to analyze the effect of the size of PAF, financial distress (FD), firm size of client (FSC), client management switching (CMS), audit comitee switching (ACS) to PAF switching voluntarily on manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2010-2014. The population in this research are manufacturing companies listed in IDX in 2010-2014. The sample in this study were taken by purposive sampling method and 21 companies are selected as the sample by criteria. These variables are then tested using logistic regression at a significance level of 5 percent. The result showed that the size of PAF, FD, FSC, CMS does not affect PAF Switching and ACS has affect PAF Switching. The limitations of this research, the variables used only five independent variables, the research period only five years, and sample selection is only based on a purposive sampling.

scholarly journals THE EFFECT OF AUDIT OPINION, CHANGE OF MANAGEMENT, FINANCIAL DISTRESS AND SIZE OF A PUBLIC ACCOUNTING FIRM ON AUDITOR SWITCHING

2019 ◽  
Vol 6 (1) ◽  
pp. 55
Author(s):  
Irma Ade Alisa ◽  
Intan Ayu Rosita Devi ◽  
Fradini Brillyandra
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Opinion Change ◽  
Auditor Switching ◽  
Analysis Technique

<span>This research aims to analyze and determine the effect of the audit opinion, change of management, financial distress, and the size of the public accounting firm on the auditor switching. This research uses secondary data from the official website of the Indonesia Stock Exchange. This research was conducted on manufacturing companies that have been listed in the Indonesia Stock Exchange from 2015-2017. The population in this research were all manufacturing companies. This research uses the purposive sampling method. Samples were 94 companies of 144 companies listed on the Indonesia Stock Exchange in 2015-2017, so the research data analyzed amounted to 282. The analysis technique in this research was the logistic regression analysis. The results of hypothesis testing in this research indicate that audit opinion, Change of Management, and size of public accounting firm have a positive effect on auditor switching. Meanwhile, financial distress does not affect auditor switching.</span>

scholarly journals Company Size, Profitability, Tax, and Good Corporate Governance On The Company’s Decision To Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period)

2020 ◽  
Vol 5 (2) ◽  
pp. 141-150
Author(s):  
Atwal Arifin ◽  
Africo Al-Dua Saputra ◽  
Heppy Purbasari
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Good Corporate Governance

The research is aimed to analyze the effect of company size, profitability, tax, and good corporate governance on the company’s decision to transfer pricing. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction sale. The independent variables in this study are company size, profitability, tax, and KAP quality. This research used secondary data on financial reports or annual reports on manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Determination of the sample employed purposive sampling method. The sample in this study were 22 companies with 88 data. The results in this study found that (1) company size had a positive effect on transfer pricing, (2) profitability had no effect on transfer pricing, (3) tax had no effect on transfer pricing, and (4) KAP quality had no effect on transfer pricing.

scholarly journals Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan dan Opini Auditor Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2012-2016

2019 ◽  
Vol 10 (2) ◽  
pp. 136
Author(s):  
Angelia Veronika ◽  
Grace Nangoi ◽  
Jantje Tinangon
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Insignificant Effect ◽  
Exchange Data

Abstract. The purpose of this research is to determine the effect of Profitability (X1), Liquidity (X2), Leverage (X3), Company Size (X4) and Auditor Opinion (X5) on Financial Reporting Timeliness on Manufacture Companies on the Indonesian Stock Exchange Period 2012-2016. Sampling method used purposive sampling. There are 125 years of companies from 25 manufacturing companies listed on the Indonesian Stock Exchange. Data were taken from audited financial reports from 2012 to 2016 which published in www.idx.co.id. Hypotesis was tested by Logistic regression. The result of this research shows that profitability had significant effect on financial reporting timeliness as shown by the value of level significant 0,041 < 0,05, liquidity had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,0,718 > 0,05, leverage had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,589 > 0,05, company size had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,364 > 0,05, and auditor opinion had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,652 > 0,05.Keywords: Profitability, Liquidity, Leverage, Company Size, Auditor Opinion, financial reporting timelinessAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas (X1), likuiditas (X2), leverage (X3), ukuran perusahaan (X4) dan opini auditor (X5) terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2016. Teknik pengambilan sampel menggunakan purposive sampling. Terdapat 125 tahun perusahaan dari 25 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahunan perusahaan yang diperoleh dari website resmi Bursa Efek Indonesia. Pengujian dilakukan dengan menggunakan analisis regresi logistik karena variabel dependen dalam penelitian ini ialah variabel dummy (variabel yang sifatnya kualitatif). Hasil penelitian menunjukkan bahwa hipotesis pertama yaitu profitabilitas berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,041 < 0,05, hipotesis kedua yaitu likuiditas tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,718 > 0,05, hipotesis ketiga yaitu Leverage tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,589 > 0,05, hipotesis keempat yaitu ukuran perusahaan tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,364 > 0,05, dan hipotesis kelima yaitu opini auditor tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,652 > 0,05. Kata Kunci: Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan, Opini Auditor, Ketepatan Waktu Penyampaian Laporan Keuangan

scholarly journals NILAI PERSEDIAAN, ASET TETAP, UKURAN PERUSAHAAN, KUALITAS AUDIT, DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG

2019 ◽  
Vol 1 (2) ◽  
pp. 143-157
Author(s):  
Sarah Nuriela Sabatini ◽  
Mekani Vestari
Keyword(s):  
Firm Size ◽  
Significant Influence ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Fixed Assets

The purpose of research is to obtain empirical evidence of the effect of inventory value, fixed assets, firm size, audit quality and audit tenure on audit report lag by using the financial reports statements of manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are from inventory value, fixed assets, firm size, audit quality, and audit tenure as the independent variable, while the audit report lag as the dependent variable. The sample consists of 324 companies listed on the Indonesia Stock Exchange (IDX) and submitted financial reports to OJK in the period 2015-2017. The data that was used in this research was secondary data and selected by using purposive sampling method. This study used purposive sampling and multiple linear regression as the analysis method. The results of this study indicate that the variable fixed assets, and the size of the company have a significant influence to the audit report lag, while the variable value of inventory, audit quality and audit tenure did  not have  significant influence to the audit report lag.

scholarly journals Determinant Factors Audit Delay: Evidence from Indonesia

2020 ◽  
Vol 8 (6) ◽  
pp. 1088-1095
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm

This study aims to examine the effect of profitability, solvability, company size, audit opinion, and size of a public accounting firm on audit delay. The population in this study are transportation sub-sector companies listed on the Indonesia Stock Exchange 2013 - 2017. The sampling technique uses purposive sampling, which is to select samples based on certain criteria in accordance with what is desired by the researcher. The number of samples used in this study were 21 companies with observations for five years so that there were 105 observational data selected. The data used are secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange. Data analysis techniques in this study are descriptive statistics and multiple linear regression analysis. The software used for data processing is SPSS version 22 for Windows. The results of hypothesis testing show the results that simultaneously or partially, profitability, solvability, company size, audit opinion, and size of a public accounting firm influence audit delay.

scholarly journals Pengaruh Kompleksitas Operasi Perusahaan, Ukuran Kap dan Audit Tenure terhadap Audit Delay

2019 ◽  
Vol 5 (2) ◽  
Author(s):  
Auliffi Ermian Challen ◽  
Intan Puspa Dewi
Keyword(s):  
Sampling Method ◽  
Negative Impact ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Relationship

This research is conducted in order to analyse the relationship between complexity of the company’s, size of public accounting firm and tenure audit to audit delay to the manufacturing companies listed in the Indonesia Stock Exchange in the period 2011-2015. The sample in this research was secondary data and selected by using purposive sampling method. The population of this research consist of 143 companies listed in the Indonesia Stock Exchange (IDX). And samples used in this research as many as 95 companies. The analytical method used is multiple linear regression analysis. The result of this research showed that size of public accounting firm have negative impact to the audit delay, while the complexity of the company’s and tenure audit do not have effect to the audit delay.

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