scholarly journals FAKTOR FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

2019 ◽  
Vol 2 (1) ◽  
pp. 27
Author(s):  
Christina Dwi Astuti
Keyword(s):  
Ownership Structure ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Regression Method ◽  
Financial Statement ◽  
Audit Opinion ◽  
Market Values ◽  
Logistic Regression Method ◽  
Equity Ratio ◽  
Banking Credit

<table class="NormalTable"><tbody><tr><td width="550"><span class="fontstyle0">The aim of this research is to find out which are factors that impact the timeliness<br />of company's financial statement</span><span class="fontstyle2">. </span><span class="fontstyle0">The object of this research is companies (except banking, securities, insurance, properties and non banking Credit Agencies) listed at Jakarta Stock Exchange for 2001 - 2005 using purposive judgment sampling. From 207 companies, there are 125 companies being samples of this research. Hypothesis test of this research is using logistic regression method, with</span><span class="fontstyle3">a</span><span class="fontstyle0">= 5% revealed that auditor reputations, audit opinion, size (proxy by market values) and ownership structure (outsider and insider) have impact to the timeliness of financial statement, but leverage (proxy by debt to equity ratio), ages and profitability (proxy by ROA) haven't impact to the timeliness of financial statement.</span></td></tr></tbody></table>

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 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN METODE AKUNTANSI KONSERVATIF

2019 ◽  
Vol 2 (2) ◽  
pp. 79
Author(s):  
Hasnawati Hasnawati ◽  
Christina Dwi Astuti
Keyword(s):  
Stock Exchange ◽  
Hypothesis Test ◽  
Balance Method ◽  
Service Companies ◽  
Current Period ◽  
Fixed Assets ◽  
Logistic Regression Method ◽  
Political Cost ◽  
Debt Covenant ◽  
Banking Credit

<p><em>This study analyzed about factors (ownership structure, debt covenant hypothesis, political cost hypothesis, growth and earnings management) that effect in choosing the conservatism of accounting method. In this study, conservatism is proxies by using minimum has two categories: 1)using average method in valuation of inventories,<br /> 2)using double declining balance method in depreciation of fixed assets, 3) using double declining balance method in amortization of intangible assets, and 4) research and development recognized as cost in current period. The object of this study is manufacturing and service companies (except banking, securities, insurance, properties and non banking Credit Agencies) listed at Jakarta Stock Exchange for 2002 - 2005 using purposive judgment sampling. Hypothesis test of this study using logistic regression method with</em>a<em>= 5% revealed that none of those factors effect in choosing conservatism of accounting method</em></p>

PENGARUH KEPEMILIKAN INSIDER DAN KEPEMILIKAN INSTITUSIONAL TERHADAP DIVIDEND PAYOUT RATIO DENGAN MEMPERGUNAKAN STRUKTUR MODAL SEBAGAI VARIABEL KONTROL PADA PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA

2017 ◽  
pp. 47-61
Author(s):  
Sonti Paulina ◽  
Donalson Silalahi
Keyword(s):  
Ownership Structure ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Control Variable ◽  
Multiple Linear Regression Analysis ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Equity Ratio

This study aimed to examine the effect of ownership structure on dividend policy on companies that go public in Indonesia Stock Exchange in 2012-2013 with a sample of 54 companies. Data were obtained from the Indonesian Capital Market Directory (ICMD) and the Indonesia Stock Exchange website. There are two equations developed in this study. The first equation to examine the effect of the company's ownership structure on dividend policy. While in the second equation entered the control variables, namely the debt-to-equity ratio to test the consistency of the company's ownership structure influence on dividend policy. Techniques using multiple linear regression analysis and hypothesis testing statistical t and F statistics. Hypothesis test results indicate that the stock insider ownership variable significant negative effect on the company's dividend policy, while the institutional ownership variables significant negative effect on dividend policy. Taken together the ownership structure share a significant effect on the company's dividend policy which go public in Indonesia Stock Exchange. Adjusted R2 values after admission control variable increased from 0,053 to 0,044 be inferred variable debt to equity ratio is a variable that helps to explain the variation in the dividend policy of the company went public in Indonesia Stock Exchange.

scholarly journals PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, AUDIT TENURE DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT MODIFIKASI GOING CONCERN

2019 ◽  
Vol 6 (2) ◽  
pp. 225
Author(s):  
Frans Guntara Ardi ◽  
Indra Saputra ◽  
Susi Dwi Mulyani
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Regression Method ◽  
Company Size ◽  
Research Model ◽  
Audit Opinion ◽  
Going Concern ◽  
Logistic Regression Method ◽  
Auditor Reputation

<p><em>This study uses one research model to obtain empirical evidence about the effects of financial distress, company size, audit tenure and auditor reputation on going concern modified audit opinion. Variables used in this research model are going concern modified audit opinion, financial distress, company size, audit tenure and auditor reputation.</em><em> </em><em>Research samples consists of listed manufacture companies in Indonesian Stock Exchange in the period of 2013 – 2015. Based on sample picked with purposive sampling method, samples which used in this research is 32 companies wih three years period resulting 96 sample units. Data analysis conducted with logistic regression method ananlysis with SPSS bersion 23.0, with significance value set at 5%.</em><em> </em><em>The results of the research concludes that financial distress and auditor reputation has significant effect on going concern modified audit opinion. Meanwhile, company size and audit tenure does not have significant effect on going concern modified audit opinion.</em></p>

Pengaruh Profitabilitas, Leverage, Reputasi KAP dan Opini Audit terhadap Audit Delay

2016 ◽  
Vol 8 (1) ◽  
pp. 1-21
Author(s):  
Alwin Malik Ibrahim ◽  
Rosita Suryanigsih
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Research Result ◽  
Financial Information ◽  
Financial Statement ◽  
Timely Manner ◽  
Audit Opinion ◽  
Transportation Sector ◽  
Equity Ratio

Financial information which very useful for the investor contained in financial statement which cause the financial statement must be done in timely manner. OJK (Otoritas Jasa Keuangan), an organization which have authorization and legal right on Indonesian stock market require that financial statement must be submitted no later than the end of third month from the latest reporting date. The purpose of this research is to analyze the effect of profitability, leverage, Accountant Public Firm’s reputation, audit opinion towards audit delay. Profitability in this research was measured by Return On Asset (ROA). Leverage was measured by Debt to Equity Ratio (DER). Purposive sampling method was used to determine research sample which result 24 companies which classified in infrastructure, utility and transportation sector listed in Indonesia Stock Exchange for the period 2012-2014. Data was analyzed by using multiple regression analysis. The research result shown that profitability partially has significant effect towards audit delay. Whereas, leverage, accountant public firm’s reputation and auditor’s opinion has not significant effect towards audit delay. Profitability, leverage, accountant public firm’s reputation and audit opinion simultaneously has significant effect towards on audit delay. Keywords: KAP reputation, audit delay, audit opinion, profitability

scholarly journals PENGARUH INTERNAL PERUSAHAAN, EKSTERNAL AUDIT, DAN KOMITE AUDIT TERHADAP AUDIT DELAY DI PERUSAHAAN GO PUBLIC DI INDONESIA

2014 ◽  
Vol 5 (2) ◽  
pp. 181
Author(s):  
Fauziah Wahyuning Tias ◽  
Ni Nyoman Alit Triani
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Regression Method ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Multiple Regression Method ◽  
Equity Ratio

<span>Audit delay is the time difference between the date of the financial statements <span>and independent auditor’s report. This study aims to identify and analyze <span>whether the debt-to-equity ratio (DER), gain or loss suffered by the company, <span>the size of the firm, the auditor’s opinion, the size of the audit committee and the <span>number of audit committee meetings to audit delay in the manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used <span>in this study was purposive sampling and obtained a sample of 31 companies. <span>This research was conducted in the period 2008 to 2012. The data used are the <span>financial statements, annual reports and ICMD. Multiple regression method is <span>used to prove the hypothesis. Testing in this study using SPSS version 21. The <span>results of this study indicate that the debt-to-equity ratio (DER), gain or loss <span>suffered by the company, the size of the firm, the auditor’s opinion, the size of <span>the audit committee and the number of audit committee meetings simultaneously affect the audit delay . Partially, the audit opinion affect the audit <span>delay. Other variables such as the debt-to-equity ratio (DER), gain or loss <span>suffered by the company, the size of the firm, the size of the audit committee and <span>the number of audit committee meetings does not affect the audit delay.</span></span></span></span></span></span></span></span></span></span></span></span></span></span><br /><br /></span>

scholarly journals Ownership Structure, Capital Structure, and Firm Survival

2019 ◽  
Vol 11 (11) ◽  
pp. 19
Author(s):  
Mehdi Rasouli Ghahroudi ◽  
Yasuo Hoshino ◽  
Ehsan Fakhraei
Keyword(s):  
Stock Market ◽  
Capital Structure ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Binary Logistic Regression ◽  
Institutional Ownership ◽  
Firm Survival ◽  
Regression Method ◽  
Probability Of Survival ◽  
Logistic Regression Method

This study investigates the influence of ownership structure and capital structure on the survival of firms on Iran's stock market from 2005 to 2015. Firm survival is measured in terms of the exit of the firm “i” in year “t” from among 484 firms listed in the Tehran Stock Exchange. We have used a binary logistic regression method to test the hypotheses. The results reveal a significant inverse relationship between capital structure and firm survival and between major ownership and firm survival on the stock market, as well as a significant direct relationship between institutional ownership and firm survival. Thus, firms with a higher ratio of debt to assets have a higher probability of survival. However, those with a higher ratio of institutional ownership are less likely to survive.

PENGARUH EARNINGS PER SHARE, NET PROFIT MARGIN, DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM

Equity ◽  
2015 ◽  
Vol 18 (1) ◽  
pp. 39
Author(s):  
Taufan Septiawan ◽  
Erna Hernawati
Keyword(s):  
Stock Price ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Earnings Per Share ◽  
Net Profit ◽  
Equity Ratio ◽  
Positive Effect

This study was conducted to examine the effect of Earnings Per Share, Net Profit Margin, Debt to Equity Ratio toward Stock Price on manufacturing companies in Indonesia Stock Exchange during the years 2009-2012. The population consists of 36 companies and are used as a sample of 17  ompanies. Sampling technique using purposive sampling method. Data were tested by using multiple regression analysis and hypothesis test with 5% level of confidence. The research results that the variables Earnings Per Share (EPS) and Net Profit Margin (NPM) gives significantly positive effect on Stock Price. The other variables Debt to Equity Ratio is not significantly to Stock Price. We suggest for investors in Indonesia Stock Exchange that paying attention other factors that regards Stock Price because with those information they can make the best decision for their investments

KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA

2017 ◽  
Vol 13 (1) ◽  
pp. 46-62
Author(s):  
Aries Veronica
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Stock Price ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Field Research ◽  
Total Asset ◽  
Current Ratio ◽  
Total Debt ◽  
Equity Ratio

The purpose of this study was to determine financial performance to stock price ofminning industries at Indonesian Stock Exchange . This research is field research withdata collection techniques using documentation that the sample size is as much as 33emitten. To test the effect of the financial performance to stock price used multipleregression analysis techniques and to test research hypotheses, F test and t test.From the results of calculations using SPSS for Windows version 17, showed that: thevalue of R Square (R2) illustrates that the Stock price (Y), can be explained by thefinancial performance amounted to 65.6%, while the rest 34.4%, can be explained byother factors, which are not included in this study. F Hypothesis test results, obtainedvalue of sig. (98,701)>(0.05), this means that there is influence of the current ratio, totalasset turnover , return on investment, and total debt to total asset ratio together againststock price. While the results of hypothesis testing t as follows: 1) sig. (0.000)< (0.05),which means that there is effect current ratio to stock price; 2) sig.(0.004) < (0.05),which means that there is effect debt to equity ratio to stock price; 3) sig.(0.846) >(0.05), which means that there is no effect total asset turnover to stock price; 4)sig.(0.000) (0.05), which means that there is no effect return on investment to stock price,and 5) sig.(0.700)>(0.05), which means that there is no effect total debt to total assetratio to stock price

scholarly journals 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)

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.

Sign in / Sign up

Export Citation Format

Share Document