scholarly journals ANALISIS PENGARUH RASIO LEVERAGE, RASIO LIKUIDITAS, RASIO PROFITABILITAS, PORSI SAHAM PUBLIK, DAN UMUR PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ

2019 ◽  
Vol 1 (2) ◽  
pp. 119
Author(s):  
Abubakar Arif
Keyword(s):  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Leverage Ratio ◽  
Anova Test ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Research Show

<p><em>The aim of this research is to find the influence of leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public and company ages on the financial statement disclosure comprehensiveness. This research used 50 manufacturing companies listed at Jakarta Stock Exchange which selected using purposive sampling method. The tools analysis used in this research are multiple regression and ANOVA test. The independent variables are leverage ratio, liquidity ratio, profitability ratio, portion of stock owned by public investors and company age. The dependent variable of this research is the financial statement disclosure comprehensiveness. The results of this research show that simultaneously leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public investors and company age influence the financial statement disclosure comprehensiveness. While, partially only company age that influence the financial statement disclosure comprehensiveness. This research also shows that there is no autocorrelation, multikolinearitas and heteroskedastisitas.</em></p>

scholarly journals Faktor-Faktor yang Mempengaruhi Kelengkapan Pengungkapan Wajib dalam Laporan Keuangan pada Perusahaan Manufaktur yang terdaftar di BEI

The Winners ◽  
2012 ◽  
Vol 13 (2) ◽  
pp. 81
Author(s):  
Linda Santioso ◽  
Yenny Yenny
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Descriptive Statistics ◽  
Financial Statement ◽  
Mandatory Disclosure ◽  
Manufacturing Companies ◽  
Leverage Ratio ◽  
Multiple Regression Method ◽  
Public Firm

The purpose of this research was to determine the influence of leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public, firm size, and company ages on mandatory disclosure comprehensiveness of financial statement. The sample consisted of 80 manufacturing companies listed at Indonesia Stock Exchange from 2008-2010 selected using purposive sampling method. Descriptive statistics and the multiple regression method were used to analyze the hypotheses. The results of this research showed that only firm size that influence the mandatory disclosure positively and liquidity ratio that influence the mandatory disclosure negatively. This research also showed that there was no autocorrelation, multicollinearity, and heteroscedasticity.

scholarly journals Pengaruh Struktur Modal, Profitabilitas dan Size Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur

2019 ◽  
Vol 4 (2) ◽  
pp. 210 ◽  
Author(s):  
Anita Ade Rahma ◽  
Lusiana Lusiana ◽  
Puput Indriani
Keyword(s):  
Logistic Regression ◽  
Capital Structure ◽  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statement ◽  
Company Size ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Purposive Sampling

<p><em>This study aims to to prove empirically the factors which affect the timeliness of financial statement submission to manufacturing companies listed on the Indonesia Stock Exchange. Factors analyzed in this research are profitability, liquidity, and firm size. The sample of this research uses 65 manufacturing companies that consistently listed in Indonesia Stock Exchange period 2012-2016 which is studied by using purposive sampling method. Statistical method used in this research is logistic regression at 5% significance level. Based on the results from testing the hypothesis concluded that capital structure and profitability had a negative and significant effect to timeliness of financial reporting while company size had a positive and significant effect to timeliness of financial reporting.</em></p><p><em><br /></em></p><p><em>Penelitian ini bertujuan untuk membuktikan secara empiris faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Faktor yang dianalisis dalam penelitian ini adalah struktur modal, profitabilitas, dan size perusahaan. Populasi dalam penelitian ini adalah laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel dari penelitian ini menggunakan 65 perusahaan manufaktur yang konsisten terdaftar di Bursa Efek Indonesia periode tahun 2012-2016 yang diteliti dengan menggunakan metode purposive sampling. Metode statistik yang digunakan dalam penelitian ini adalah regresi logistik pada tingkat signifikansi 5%. Berdasarkan hasil dari pengujian hipotesis dapat disimpulkan bahwa struktur modal dan profitabilitas berpengaruh negatif dan signifikan terhadap ketepatan waktu pelaporan keuangan sedangkan size perusahaan berpengaruh positif dan signifikan terhadap ketepatan waktu pelaporan keuangan.</em></p>

scholarly journals PENGARUH OPINI AUDIT DAN PERTUMBUHAN PERUSAHAAN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK

account ◽  
2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Sophia Andini
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Firm Turnover ◽  
The Impact

PENGARUH OPINI AUDIT DAN PERTUMBUHAN PERUSAHAAN TERHADAPPERGANTIAN KANTOR AKUNTAN PUBLIK Sophia [email protected] Program Studi Akuntansi Fakultas Bisnis Institut Teknologi dan Bisnis KalbisABSTRACT   This study aims to determine the factors affecting audit switching on manufacturing companies listedat Indonesia Stock Exchange (IDX). These factors include the audit opinion and companies’ growth.This study used a population of companies listed on the Indonesia Stock Exchange (IDX). In addition,this study analyzed the impact of independent variables of the firm turnover using logistic regressionanalysis. Sampling was carried out in this study using purposive sampling method, which is a samplingmethod based on the characteristics or certain characteristics that are considered to have anything tojointed closely with the known properties of the population. Testing of the 188 companies listed onIndonesia Stock Exchange period 2013-2017 states that the audit opinion and company’s growth haveno significant effect on audit switching. Keywords:  auditor switch, audit opinion, companies’ growth, and manufacturing companies  ABSTRAK  Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pergantianKantor Akuntan Publik (KAP) pada perusahaan manufaktur yang terdaftar pada Bursa EfekIndonesia (BEI). Faktor tersebut meliputi opini audit dan pertumbuhan perusahaan. Penelitianini menggunakan populasi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia(BEI). Selain itu, penelitian ini menganalisis dampak variabel – variable independen terhadappergantian Kantor Akuntan Publik (KAP) sebagai variabel dependen dengan menggunakananalisis regresi logistik. Pengambilan sampel dalam penelitian ini dilakukan denganmenggunakan metode purposive sampling yang merupakan metode pengambilan sampelberdasarkan ciri-ciri atau karakteristik tertentu yang dipandang mempunyai sangkut-pautyang erat dengan sifat populasi yang sudah diketahui. Penilitian dari 188 perusahaan yangterdaftar di Bursa Efek Indonesia periode 2013-2017 menjelaskan bahwa opini audit, danpertumbuhan perusahaan tidak berpengaruh significant terhadap pergantian Kantor AkuntanPublik. Kata kunci: pergantian Kantor Akuntan Publik, opini audit, pertumbuhan perusahaan danperusahaan manufaktur

scholarly journals Pengaruh Struktural Kepemilikan Saham dan Profitabilitas Terhadap Nilai Perusahaan

2020 ◽  
Vol 10 (1) ◽  
pp. 99-108
Author(s):  
Ferdy Putra
Keyword(s):  
Multiple Regression ◽  
Ownership Structure ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Manufacturing Company

This study aims to determine the effect of ownership structure (institutional ownership and managerial ownership) and profitability on firm value at Manufacturing companies in Indonesia Stock Exchange. Research conducted on a manufacturing company on the Indonesia Stock Exchange in the 2016-2018 observations period. By using purposive sampling method, obtained a sample of 48 companies. Data were analyzed using multiple regression. Based on the results of this study concluded that managerial ownership significant effect on firm value. Institutional ownership significant effect on firm value and profitability significant effect on firm value.

scholarly journals PROFITABILITY, SOLVABILITY, PRICE EARNINGS RATIO AND PRICE TO BOOK RATIO AN EVIDENCE FROM INDONESIAN MANUFACTURING COMPANIES

2016 ◽  
Vol 2 (2) ◽  
pp. 114-122
Author(s):  
Geubrina Ria Andarint
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Price Earnings Ratio

Abstract            This study aims atexamining the correlation of profitability ratio and solvability ratio, collectively and partially, on price earnings ratio and price to book ratio of manufacturing companies listed on the Indonesian stock Exchange. The data were obtained from the annual financial statement of the companied with the period of study wasbetween 2011 and 2013.A multiple regression analysis has been performed to analysesamples of 57 manufacturing companies that have been selected based on the purposive sampling. The results showed that the profitability has a positive and significant correlation on the price earnings ratio and price to book ratio of the companiesstudied. Meanwhile, the solvabilityhas a negative and significant effect on the price earnings ratio and price to book ratio. This study has also documented that theprofitability and solvability of the companies are better in explaining change of the Price to Book Ratio (PBR) than the Price Earnings Ratio (PER).  Keywords: profitability ratio, solvability ratio, price earnings ratio, price to                       book ratio, Indonesia, Manufacturing Companies

Pengaruh Perubahan Laba, Arus Kas Operasi, DER dan DAR Terhadap Financial Distress pada Perusahaan Sub Sektor Semen, Keramik Porselin dan Kaca yang Terdaftar di BEI Tahun 2015 – 2019

2021 ◽  
Vol 11 (1) ◽  
pp. 1-14
Author(s):  
Ananda Rama Dhani ◽  
Nolla Puspita Dewi
Keyword(s):  
Cash Flow ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Equity Ratio

This study aims to (1) determine the effect of Profit Changes on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (2) determine the effect of Operational Cash Flow on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (3) determine the effect of Debt To Equity Ratio (DER) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesian Stock Exchange (4) determine the effect of Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (5) determine the effect of Profit Changes, Operational Cash Flow, Debt T Equity Ratio (DER), Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange. The period used in this study is the period 2015-2019.The population in this study were Manufacturing companies in the sub-sector of cement, porcelain and glass which are listed on the Indonesia Stock Exchange. The sample selection used purposive sampling method.

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 Pengaruh Mekanisme Bonus, Tunneling Incentive, dan Debt Covenant Terhadap Transaksi Transfer Pricing

2020 ◽  
Vol 12 (1) ◽  
pp. 56-66
Author(s):  
Istiqomah ◽  
Baihaqi Fanani
Keyword(s):  
Regression Analysis ◽  
Empirical Study ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Debt Covenant

The Effect of Bonus Mechanisms, Tunneling Incentive and Debt Covenant on Transfer Pricing Transactions. (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018).This study aims to determine the effect of bonus mechanism, tunneling incentive and debt covenants on transfer pricing transactions in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2014-2018.The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. By using purposive sampling method which consists of 6 companies. The data used in the form of financial statements with multiple regression analysis methods are processed using SPSS 23. The results of the study that the bonus mechanism affected the transfer pricing transaction with a significant value of 0.002, tunneling incentive affected the transfer pricing transaction, with a significant value of 0.004 and the debt covennat had no effect on the transfer pricing transaction with a significant value of 0.153.

scholarly journals Pengaruh Stabilitas Keuangan, Kondisi Industri dan Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan

2018 ◽  
Vol 2 (1) ◽  
pp. 82
Author(s):  
Didin Ijudien
Keyword(s):  
Financial Reporting ◽  
Financial Stability ◽  
Stock Exchange ◽  
Financial Statements ◽  
Industrial Sector ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Purposive Sampling ◽  
Normality Test ◽  
Research Show

AbstractThe Financial Statement Fraud is an intentional mistakes aimed to deceive the users of the financial statements is ultimately detrimental to the users of the financial statements themselves. This research aims to analyze the influence of Financial Stability, Nature Of Industry and External Presure partially against the The Financial Statement Fraud on the company's industrial sector manufacturing consumer goods listed on the Indonesia stock exchange for the period 2013 up to 2016. The selection of the sample in this research was done using a purposive sampling method and retrieved 104 corporate data as sample. The data used are of financial reporting data auditan from the company published through the site www.idx.co.id and the official website of each company. Data analysis method used in this research is by using multiple linear regression. Before using regression analysis, then performed a classic assumption test first, which includes a test of normality, test multikolonieritas, autocorrelation test, and test heteroskedastisitas. Testing in this study performed using SPSS software version 23 for windows. The results of this research show that partially Financial Stability, Nature Of Industry and External Presure have no effect against the Financial Statement Fraud. Keyword: Financial Stability, Nature Of Industry, External Presure and the Financial Statement Fraud.AbstrakKecurangan laporan keuangan merupakan suatu kesalahan yang disengaja bertujuan untuk menipu para pengguna laporan keuangan yang pada akhirnya merugikan penguna laporan keuangan itu sendiri. Penelitian ini bertujuan untuk menganalisis pengaruh stabilitas keuangan, kondisi industri, dan tekanan eksternal secara parsial terhadap kecurangan laporan keuangan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia untuk periode 2013 sampai dengan 2016. Pemilihan sampel pada penelitian ini dilakukan dengan menggunakan metode purposive sampling dan diperoleh 104 data perusahaan sebagai sampel. Data yang digunakan adalah data laporan keuangan auditan dari perusahaan yang dipublikasikan melalui situs www.idx.co.id dan website resmi masing-masing perusahaan. Metode analisis data yang digunakan pada penelitian ini adalah dengan menggunakan regresi linear berganda. Sebelum menggunakan analisis regresi, maka dilakukan uji asumsi klasik terlebih dahulu, yang meliputi uji normalitas, uji multikolonieritas, uji autokorelasi, dan uji heteroskedastisitas. Pengujian dalam penelitian ini dilakukan dengan menggunakan software SPSS versi 23 for windows. Hasil penelitian ini menunjukkan bahwa secara parsial stabilitas keuangan, kondisi industri, dan tekanan eksternal tidak berpengaruh terhadap kecurangan laporan keuangan. Kata Kunci: Stabilitas keuangan, kondisi industri, tekanan eksternal, dan kecurangan laporan keuangan

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN TELEKOMUNIKASI DI INDONESIA

2011 ◽  
Vol 1 (2) ◽  
pp. 83
Author(s):  
Jantu Sukmaningtyas ◽  
Salamatun Asakdiyah
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Significant Influence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Telecommunications Industry ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Operating Leverage

The purpose of this thesis is to analyze factors that influence capital structure at telecommunications industry in Indonesia. In this research, dependent variable is capital structure and the independent variables are the operating leverage, taxes, and firm size.The samples are 5 companies, its take by purposive sampling method: taking the sample with specific criteria, that is the companies which listed on the Indonesia Stock Exchange during the period from 2005 to 2009. The operating leverage has a positive and significant influence to capital structure, tax has a negative and significant impact to capital structure, but the variable firm size has no effect to capital structure.

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