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>

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>

Pengaruh Debt Covenant , Bonus Plan , Political Cost Dan Risiko Litigasi Terhadap Penerapan Konservatisme Akuntansi Pada Perusahaan Manufaktur

2017 ◽  
Vol 25 (1) ◽  
pp. 110-125
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Jaza Anil Husna
Keyword(s):  
Stock Exchange ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Political Costs ◽  
Political Cost ◽  
Debt Covenant ◽  
Bonus Plans ◽  
Bonus Plan

This study aims to examine the influence of debt covenants, bonus plans, political costs, and litigation risks to accounting conservatism. Accounting conservatism is the dependent variable in this study which is measured by total accrual (before depreciation). The independent variables in this research include debt covenant, bonus plan, political cost, and litigation risk. The sample of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period of 2010-2014. The sample in this study is determined by using purposive sampling method. The samples obtained in this research are 22 companies. Hypothesis testing is done by using multiple linear regression analysis method. Based on hypothesis test, it is concluded that the debt covenant variable proxied with leverage has no influence on accounting conservatism. Bonus plans proxied with managerial ownership structure have no significant influence on accounting conservatism. Political costs proxied with the firm size do not significantly influence accounting conservatism. The risk of litigation proxied with the firm measurement in terms of assets growth significantly influence accounting conservatism.

scholarly journals The Role of Debt Covenant in Moderating the Effects of Poilitical Cost on Accounting Conservatism

2020 ◽  
Vol 5 (9) ◽  
pp. 505-510
Author(s):  
Nur Fatwa Basar ◽  
Andi Hendro
Keyword(s):  
Financial Services ◽  
Stock Exchange ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Debt Covenants ◽  
Financial Reports ◽  
Political Costs ◽  
Political Cost ◽  
Debt Covenant

The purpose of this study was to analyze the direct effect of political cost and debt covenant on accounting conservatism. Besides, this study also analyzes the role of debt covenants as a moderator between the effect of political cost on accounting conservatism. The companies that are the samples are companies indexed on the IDX30 other than financial services companies and companies with non-rupiah financial reports. the data used is secondary data from the financial statements of 20 companies listed on the Indonesian stock exchange. data analysis using multiple linear regression and analysis of variance. The results showed that political cost directly affects accounting conservatism positively and significantly. whereas debt covenant does not have a direct significant effect on accounting conservatism. Besides, this study shows the role of debt covenants in strengthening the effect of political costs on accounting conservatism.

scholarly journals Pengaruh Debt Covenant, dan Political Cost Terhadap Konservatisme Akuntansi

Equity ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 47
Author(s):  
Okto Reyhansyah Iskandar ◽  
Sparta Sparta
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Positive Effects ◽  
Political Cost ◽  
Linear Regression Technique ◽  
Debt Covenant ◽  
Independent Variable ◽  
Bonus Plan

This research aims to understand and analyzes the effect of debt covenant, bonus plan, and political cost against company’s accounting conservatism. Independent variable for which used in this research was debt covenant measured by the ratio of leverage, bonus plan measured by company share ownership by managers, and political cost measured by the size of the company.While the dependent variable measured by accounting conservatism. The sample selection is using purposive sampling method, in order to obtain 36 observations of manufacturing company which narrowed to subsector industrial consumer goods and consistently listed at Indonesia Stock Exchange during the period 2012-2015. This research uses secondary data from company financial statements obtained from the Indonesia Stock Exchange. Multiple linear regression technique is used in this research to achieve analytical results. The result showed that debt covenant have negative insignificant effects to accounting conservatism, bonus plan have negative and significant effects to accounting conservatism, and political cost it has positive effects and significantl to accounting conservatism.

scholarly journals The Motivation of Earnings Management Practices in Indonesia Companies: Board of Directors Perspective

2021 ◽  
Vol 58 (1) ◽  
pp. 5075-5087
Author(s):  
Abshor Marantika Et al.
Keyword(s):  
Earnings Management ◽  
Board Of Directors ◽  
Research Method ◽  
Quantitative Methods ◽  
Management Practices ◽  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Political Cost ◽  
Debt Covenant

This study provides evidence about underlying motivation the director encouraged practice of earnings management. Directors of manufacturing companies in Indonesia was to be sample in this research whose companies are listed on the Indonesia Stock Exchange (IDX). This research explores fourth types of motivation where are bonus motivation, political motivation, debt covenant motivation, and taxation motivation. The research method carried out using quantitative methods by questionnaire. Sample study used board of directors in Indonesia Stock Exchange (IDX). Research method analyzed by multiple regression. The results of this study reveal that the four of motivations have effect on earnings management practices. The evidence also shows that the highest directors motivation for earning management is come from political cost motivation.  Then, it followed by bonus motivation, taxation motivation and debt covenant motivation. The fact is an overview the regulation condition in Indonesia plays important role in being intervention of financial statements presented by the company, while bonus motivation is also significant for young directors in conducting earnings management practices on Indonesia companies.

scholarly journals PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN

2021 ◽  
Vol 1 (1) ◽  
pp. 493-507
Author(s):  
Leni Herlina ◽  
Ardi Hidayat
Keyword(s):  
Research Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
The State ◽  
Growth Effect ◽  
Purposive Sampling ◽  
Service Companies ◽  
Company Value ◽  
Company Growth

The company has a goal to prosper the shareholders through increasing the value of the company which can describe the state of the company. The purpose of this study is to determine whether the level of profitability, leverage and company growth an effect on the value of the company in service companies the construction and building sub sector listed on the Stock Exchange Indonesia for the period of 2014-2020. The research method used is quantitative. The population used is the construction and building sub sector companies on the Indonesia Stock Exchange totaling 20 companies with a total of 6 samples and 42 data obtained (6 companies x 7 years of observation), while the buckling of the sample using the purposive sampling method. The result of the partial hypothesis test research that profitability and company growth have an effect on company value, and leverage has no effect on company value. While simultaneously it isconcluded that profitability, leverage and company growth effect company value

scholarly journals EFFECT OF MANAGERIAL OWNERSHIP, DEBT COVENANT, POLITICAL COST AND GROWTH OPPORTUNITIES ON ACCOUNTING CONSERVATISM LEVELSd Growth Opportunities On Accounting Conservatism Levels

2019 ◽  
Vol 3 (03) ◽  
Author(s):  
Chusnul Nuraeni ◽  
Annafi Indra Tama
Keyword(s):  
Regression Coefficient ◽  
Stock Exchange ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Growth Opportunities ◽  
Political Costs ◽  
Political Cost ◽  
Negative Effect ◽  
Debt Covenant

The purpose of this study was to determine the effect of managerial ownership, debt covenants, political costs and growth opportunities on the level of accounting conservatism, case studies on manufacturing companies listed on the Indonesia Stock Exchange 2011-2015. Testing this hypothesis uses multiple regression analysis. The regression coefficient test (T Test) in this study shows that the debt covenant and growth opportunities have a significant negative effect on the level of accounting conservatism, while the managerial ownership and political cost variables have no significant effect on the level of accounting conservatism. Suggestions for this study are to be able to expand the research sample so that the results can be generalized and can also be used to add or replace other variables that can affect accounting conservatism.

The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries

2014 ◽  
pp. 55-77
Author(s):  
Tatiana Mazza ◽  
Stefano Azzali
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Internal Control ◽  
Service Industry ◽  
Listed Companies ◽  
Internal Controls ◽  
Service Companies ◽  
Finance Industry ◽  
Material Weaknesses ◽  
Fixed Assets

This study analyzes the severity of Internal Control over Financial Reporting deficiencies (Deficiencies, Significant Deficiencies and Material Weaknesses) in a sample of Italian listed companies, in the period 2007- 2012. Using proprietary data the severity of the deficiencies is tested for account-specific, entity level and information technology controls and for industries (manufacturing and services vs finance industries). The results on ICD severity is compared with one of the most frequent ICD (Acc_Period End/Accounting Policies): for account-specific, ICD in revenues, purchase, fixed assets and intangible, loans and insurance are more severe while ICD in Inventory are less severe. Differences in ICD severity have been found in the characteristic account: ICD in loan and insurance for finance industry and ICD in revenue, purchase for manufacturing and service industry are more severe. Finally, we found that ICD in entity level and information technology controls are less severe than account specific ICD in all industries. However, the results on entity level and information technology deficiencies could also mean that the importance of these types of control are under-evaluated by the manufacturing and service companies.

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

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