PENGARUH KEPEMILIKAN PUBLIK, PERTUMBUHAN PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP PENGGANTIAN AUDITOR

The issue of auditor’s independence is the main cause why the company is required to conduct mandatory penggantian auditor. Various questions arise when there are companies that perform voluntary penggantian auditor, the change of auditors outside thePeraturan Menteri Keuangan No. 17/PMK.01/2008. The purpose of this study is to test the effect of public ownership, company’s growth, and public accountant firm’s size towards penggantian auditor. The object of this study is Kompas100 Index company for period 2011-2013. Selection of the sample is determined based on purposive sampling method. The sample used in the study are 34 companies that are successively entered Kompas100 Index period 2011-2013 except for the financial sector, presenting financial statements in Indonesian Rupiah, has assets increased from year to year, and contains all data related to all variables. The data used in this study are secondary data, the annual financial statements audited by an independent auditor. Data analysis method used is logistic regression, as the dependent variable is non-metric and the independent variables are mixture of metric and non-metric. The results of this study are (1) public ownership does not affect penggantian auditor significantly, (2) company’s growth does not affect penggantian auditor significantly, (3) public accountant firm’s size does not affect penggantian auditor significantly, (4) public ownership, company’s growth, and public accountant firm’s size simultaneously do not affect penggantian auditor significantly.

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Pengaruh Fee Audit, Audit Tenure, Dan Reputasi Kap Terhadap Kualitas Audit:

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i1.73 ◽

2019 ◽

Vol 1 (1) ◽

pp. 256-276

Author(s):

Hariani Novrilia ◽

Fefri Indra Arza ◽

Vita Fitria Sari

Keyword(s):

Regression Analysis ◽

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Sample Selection ◽

Secondary Data ◽

Financial Statements ◽

Analysis Method ◽

Independent Variables ◽

Audit Fee

This research aims to determine the influence of audit fee, audit tenure, and audit reputation on audit quality. This type of research is causative research. The population and sample in this research are companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017. The sample selection in this research used a purposive sampling method. Data type is secondary data. Data collection is done by collecting documentation data of financial statements of companies listed on the Stock Exchange for the 2015-2017. The data analysis method used is logistic regression analysis, with audit quality as the dependent variable and audit fee, audit tenure, and audit reputation as independent variables. The results of the research concluded that audit fee, audit tenure, and audit reputation does not have a significant relationship with audit quality.

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PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.5274 ◽

2019 ◽

Vol 6 (1) ◽

pp. 141

Author(s):

Mega Indah Lestari ◽

Deliza Henny

Keyword(s):

Financial Stability ◽

Sampling Method ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Analysis Method ◽

Financial Report ◽

Fraudulent Financial Statements

The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.

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ANALISA FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Jurnal Wahana Akuntansi ◽

10.21009/wahana.112.02 ◽

2016 ◽

Vol 11 (2) ◽

pp. 1

Author(s):

Joko Suryanto ◽

Indra Pahala

Keyword(s):

Financial Reporting ◽

Firm Size ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Public Ownership ◽

Audit Opinion ◽

Independent Variables ◽

Equity Ratio ◽

The Relationship

This research aims to examine the effect of the relationship between firm size, profitability, solvency, public ownership, and the audit opinion on the timeliness of financial reporting. The dependent variable in the form of timekeeping company deliver the financial statements to the Stock Exchange. Meanwhile for the independent variables such as firm size measured by total asets of the company, profitability is measured by profit margin ratio, solvency measured by debt-to-equity ratio, public ownership is measured by the percentage of the number of shares owned by the community, and the audit opinion is measured with an unqualified opinion and otherwise unqualified. This study uses secondary data with population automotive companies and telecommunications components and annual financial statements issued on the Stock Exchange in the period 2010-2012. From the analysis conducted in this study it can be concluded that the size of the company significantly influence the timeliness of financial reporting. While profitability, solvency, public ownership, and the audit opinion does not affect the timeliness of financial reporting. Keywords: Company Size, Profitability, Solvency, Public Shareholding, Opinion Audit and Financial Reporting Timeliness.

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Analisis Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Property dan Real Estate di BEI Tahun 2011-2014.

Akmenika: Jurnal Akuntansi dan Manajemen ◽

10.31316/akmenika.v13i2.1021 ◽

2020 ◽

Vol 13 (2) ◽

Author(s):

Muhammad Hidayatullah ◽

Rani Eka Diansari

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Real Estate ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Public Ownership ◽

Financial Report ◽

The Public ◽

Independent Variable

This study aims to examine factors that influence the timeless of financial report. The independent variable of this research are profitability, firmsize, and the public ownership, while the dependent variable is timeless. The population of this research are property and real estate companies which are listed in Indonesian Stock Exchange 2011-2014. The sample in this research is taken by using purposive sampling method with some carracteristics and consist of 30 companies. This research used secondary data from www.idx.co.id and the method of analysis used logistic regression analysis. The results show that the profitability is significantly influenced to the timeless of financial report, while both the firmsize and public ownership are not significantly influenced the timeless of financial report.

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Pengaruh Rasio Keuangan Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2013

Jurnal Ekonomi ◽

10.24912/je.v21i1.381 ◽

2018 ◽

Vol 21 (1) ◽

pp. 43

Author(s):

Steven Sean, Viriany

Keyword(s):

Logistic Regression ◽

Data Analysis ◽

Financial Distress ◽

Sampling Method ◽

Financial Ratios ◽

Manufacturing Companies ◽

Analysis Techniques ◽

Independent Variables ◽

One Year ◽

Manufacture Company

The purpose of this study is to determine the financial ratios partial effect on financial distress in manufacturing companies prior to the period of financial distress (t-n). Financial distress is defined as a late stage of corporate decline that precedes more cataclysmic events such as bankruptcy or liquidation. Analysis of financial ratios is performed to determine the ratio that affect the probability of financial distress. The method used is the purposive sampling method. Data analysis techniques logistic regression. Hypothesis testing is done in three periods, that is the period of one year before the financial distress (t-1), a two-year period before the financial distress (t-2) and a three-year period before the financial distress (t-3). Results indicate that the independent variables have a partial effect on manufacture company. The period t-1, ratio TL/TA and NI/TA affect financial distress. The period t-2, ratio NI/EQ affect financial distress. The period t-3, ratio TL/TA and NI/TA affect financial distress.

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Pengaruh Perhatian Orangtua dalam Pembelajaran daring terhadap Motivasi Belajar Peserta Didik Madrasah Tsanawiyah

Attadrib: Jurnal Pendidikan Guru Madrasah Ibtidaiyah ◽

10.54069/attadrib.v4i1.127 ◽

2021 ◽

Vol 4 (1) ◽

pp. 25-34

Author(s):

Maptuhah Maptuhah ◽

Juhji Juhji

Keyword(s):

Data Analysis ◽

Quantitative Methods ◽

Computer Software ◽

Learning Motivation ◽

Analysis Method ◽

Software Application ◽

Independent Variables ◽

A Value ◽

Dependent Variables ◽

Selection Of

This study aims to analyze the influence of parental attention on students learning motivation in online learning during the covid-19 pandemic. The research method uses a quantitative approach. As many as 30 madrasah Tsanawiyah children aged 13-16 years were sampled in the study, they were given 20 questions related to learning motivation and parental attention. The selection of samples was conducted randomly in the pabuaran sub-district of Serang Regency, Banten Province in 2021. This study uses descriptive quantitative methods. Research instruments using questionnaires through Google Form. The data analysis method is done with the help of a computer software application program, SPSS 25 for windows. From the results of the data analysis known regression equation Y = 11.075 + 0.696. While the results of the T test obtained the results of the provisions of the Jubilee for df = 28 with an error rate of 0.05 or 5% is 1,701. While Thitung obtained from this study showed a value of 4,140. Because t hitung > t table = 4,140 > 1,701 ha was accepted and H0 was rejected. And the results of the calculation of determination test obtained the number R² of 0.380 or 38%. This indicates that the percentage influence of independent variables affects dependent variables by 38% while the rest by (100-38% = 62%) influenced by other variables or indicators not studied in this study. Thus, the results of the study concluded the influence of parental attention to the motivation of learning madrasah Tsanawiyah students in the district pabuaran Serang Banten Province. This study recommends parents to pay more attention to the child so that the child's learning motivation increases.

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Consumer Willingness to Pay for The Purchase of Spicy Acid Catfish at Pondok Gurih Restaurant, Pekanbaru

Economic and Social of Fisheries and Marine ◽

10.21776/ub.ecsofim.2020.008.01.07 ◽

2020 ◽

Vol 008 (01) ◽

pp. 82-96

Author(s):

Fitri Yuliasma ◽

◽

Trisla Warningsih ◽

Darwis AN ◽

Keyword(s):

Logistic Regression ◽

Data Analysis ◽

Willingness To Pay ◽

Product Quality ◽

Research Method ◽

Secondary Data ◽

Primary Data ◽

Survey Method ◽

Improve Product Quality ◽

Analysis Method

This research was conducted at Pondok Gurih Restaurant, Pekanbaru which aims to calculate the value of the willingness to pay of consumers and to analyze the factors that affect the willingness to pay of consumers for the purchase of catfish spicy acid. This research can be used as information material for the restaurant to improve the quality and facilities for consumer demand. The research method used is a survey method that used primary data and secondary data. The data collection techniques through interviews. The sample in this study are consumers who eat at the restaurant and are willing to be interviewed. The number of respondents used in this study was 100 people. The data analysis method used in this research is logistic regression. The results showed that the average cost to be paid by consumers was IDR 87,410 with the lowest WTP value of IDR 40,000 and the highest was IDR 150,000. Then the variables that significantly affect the consumer's desire to pay are age, income, education, and product quality. The variables that did not have a significant effect were gender, service quality, and occupation. Suggestions for businesses are to continue to improve product quality.

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Likelihood of Auditor Switching: Evidence for Indonesia

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v8i2.192 ◽

2019 ◽

Vol 8 (2) ◽

pp. 29-40

Author(s):

Hadri Kusuma ◽

Diana Farida

Keyword(s):

Data Analysis ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Certified Public Accountant ◽

Manufacturing Companies ◽

Auditor Switching ◽

Correlation Tests ◽

Public Accountant

This research aims to analyze factors determining the likelihood of auditor switching. The populations in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015-2017. The type of data collected in this research was secondary data. The data analysis used in this research were 133 selected companies after applying purposive sampling method. The methods of data analysis were descriptive statistics, correlation tests, and generalized linear model (GLM). The results of this research indicated that the variables of financial distress, profitability, Certified Public Accountant (CPA) reputation and management change are significantly determinants of the likelihood of auditor switching. The paper further discusses and interprets the finding of the study.

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The Effect of Company Size, Sales Growth, Profitability and Leverage on Stock Returns in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period

Academia Open ◽

10.21070/acopen.4.2021.1984 ◽

2021 ◽

Vol 4 ◽

Author(s):

Nurul Ajizah ◽

Sarwenda Biduri

Keyword(s):

Data Analysis ◽

Stock Returns ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Company Size ◽

Sales Growth ◽

Manufacturing Companies ◽

Analysis Method ◽

Food And Beverage

This study aims to analyze the effect of firm size, sales growth, profitability and leverage on stock returns in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies sampled in this study are 11 Food And Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Eviews 9. The results of this study indicate that there is an effect of company size on stock returns in Manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. There is an effect of Sales Growth (Growth) on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Profitability affects stock returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Leverage has an effect on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

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Analisis Faktor Yang Mempengaruhi Praktek Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017

Jurnal Profita ◽

10.22441/profita.2020.v13.01.004 ◽

2020 ◽

Vol 13 (1) ◽

pp. 43

Author(s):

Rokhanah Murkana ◽

Yananto Mihadi Putra

Keyword(s):

Statistical Analysis ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Financial Statements ◽

Sales Growth ◽

Manufacturing Companies ◽

Independent Variables

This study aims to analyze the factors that influence the practice of tax avoidance by using profitability, leverage, sales growth and the audit committee as independent variables. The method used is a purposive sampling method with population in the form of financial statements from 30 companies listed on the Indonesia Stock Exchange from 2015-2017, so that the sample of data observed is 90 company financial statements. The research design used is causal and descriptive. The data collected is in the form of secondary data from the financial statements of manufacturing companies. Where data analysis is performed using multiple regression statistical analysis. The results found that profitability and sales growth had a significant effect on the level of tax avoidance. While leverage and the audit committee do not significantly affect the level of tax avoidance.

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