scholarly journals FINANCIAL REPORTING DENGAN REPUTASI AUDITOR SEBAGAI VARIABEL MODERASI ATAS PROFITABILITAS, LEVERAGE DAN UMUR PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015)

2016 ◽  
Vol 3 (2) ◽  
pp. 121
Author(s):  
Martinho Soares ◽  
M. Nuryatno Amin
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Selection Method ◽  
Firm Age ◽  
Internal Auditor ◽  
Analysis Technique ◽  
Moderate Effect

<p>The purpose of this research is to find empirical evidence about the analysis of the factors that affect the timeliness of financial reporting by the auditor’s reputation as a moderating variable on profitability, leverage and firm age.The research sample in the manufacturing company listed on the Indonesia Stock Exchange on 2010-2015. Sample selection method used this research is purposive sampling method, choosing a sample based on criteria selection to provide information to researchers. A total of 38 samples were selected based on this sample selection method. The analytical method used in this research is the logistic regression method.The analysis technique used logistic regression analysis with SPSS 22 software. Based on these results can conclude that (1) profitability positively affects the timeliness of financial reporting, (2) leverage does not affect the timeliness of financial reporting, (3) firm age does not affect the timeliness of financial reporting, (4) audit delay negatively affects the timeliness of financial reporting, (5) firm size does not affect the timeliness of financial reporting, (6) internal auditor does not affect the timeliness of financial reporting, (7) reputable auditorscannot moderate the effect of profitability on the timeliness of financial reporting, (8) reputable auditorscannot moderate the effect of leverage the timeliness of financial reporting, and (9) reputable auditorscannot moderate effect the firm  age on the timeliness of financial reporting.</p><p> </p>

Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Subsektor Transportasi Terdaftar di BEI

Owner ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 164
Author(s):  
Rahayu Pangestuti ◽  
Anita Wijayanti ◽  
Yuli Chomsatu Samrotun
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Audit Opinion ◽  
Analysis Technique ◽  
Regression Test ◽  
The Impact ◽  
Logistic Regression Test

Timeliness is a must in a corporate financial reporting and one of the requirements for information to be useful and relevant to the existing situation. This research’s purpose to test and analyze the impact of profitability, liquidity, leverage, firm size, and audit opinion on timeliness of financial reporting. Transportation sub sector companies listed on Indonesia Stock Exchange in 2016-2018 are the population of this study, as much 42 companies. The total’s samples is 40 transportation companies, selected using purposive sampling method. Data analysis technique using logistic regression test. The result showed the timeliness of financial reporting influenced by leverage and audit opinion, but not influenced by profitability, liquidity, and firm size.

scholarly journals DETECTION OF GOING CONCERN AUDIT OPINION BASED ON DISCLOSURE, FINANCIAL CONDITION AND OPINION SHOPPING

2020 ◽  
Vol 8 (1) ◽  
pp. 75
Author(s):  
Fika Trya Ramadhani ◽  
Wiwit Apit Sulistyowati
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern ◽  
Financial Condition ◽  
Opinion Shopping

Going concern shows assumptions in the financial reporting of an entity relating to the viability of an undertaking. Therefore, the role manager is critical to realize its business continuity. This research aims to analyze the influence of disclosure, financial condition, and opinion shopping on the acceptance of audit opinions going concern on manufacturing companies of various industries listed on the Indonesia Stock exchange for a period of years 2014 – 2016. This article uses the verificative method and the sample selection using the purposive sampling method. Sample selection results obtained 90 company data. This study used the analysis of logistic regression, and the results showed that the opinion shopping influence on the acceptance of the audit opinion of going concern while the disclosure and financial condition does not affect the acceptance of the audit opinion Going concern.

scholarly journals Faktor-Faktor yang Berpengaruh pada Ketepatan Waktu Internet Financial Reporting

2020 ◽  
Vol 30 (1) ◽  
pp. 56
Author(s):  
Desak Made Darmayoni ◽  
Anak Agung Ngurah Bagus Dwirandra
Keyword(s):  
Logistic Regression ◽  
Multivariate Analysis ◽  
Empirical Evidence ◽  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Binary Logistic Regression ◽  
Analysis Technique ◽  
Investment Opportunities ◽  
Auditor Reputation

The development of technology information are influence company on to do financial reporting through the website, to making easier to spread the required potentials information and investment opportunities. This research aims to provide empirical evidence influence of leverage, liquidity, profitability, listing age, and auditor reputation on probability timeliness of Internet Financial Reporting. The research was conducted on Mining Sector Companies listed in the Indonesian Stock Exchange in 2014 – 2017. The samples were 128 companies with purposive sampling method. For collecting data used observation and literature. The analysis technique used is multivariate analysis by using binary logistic regression. Based on the results of the analysis was found that only profitability have a positive and significant effect on the probability of timeliness of Internet Financial Reporting. While leverage, liquidity, listing age, and auditor reputation have no effect on the probability of timeliness of Internet Financial Reporting.

Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable

2021 ◽  
Vol 5 (4) ◽  
pp. 01-12
Author(s):  
Andalia Andalia ◽  
Amiruddin Amiruddin ◽  
Grace T. Pontoh
Keyword(s):  
Regression Analysis ◽  
Financial Reporting ◽  
Internal Control ◽  
Sampling Method ◽  
Stock Exchange ◽  
Jel Classification ◽  
Fraudulent Financial Reporting ◽  
Factors Affecting ◽  
Effect Of Pressure ◽  
Analysis Technique

Objective - This study aims to examine and analyze the effect of pressure, opportunity, rationalization, ability and arrogance on fraudulent financial reporting with independent commissioners as the moderating variable. Methodology/Technique - The object of this research is all companies listed on the Indonesian Stock Exchange during 2019. The research sample was obtained through purposive sampling method and resulted in 215 companies. The analysis technique used is multiple regression analysis and Moderated Regression Analysis (MRA). Findings - The results show that pressure, opportunity, rationalization, ability and arrogance had a significant effect on fraudulent financial reporting. The results of the moderation regression analysis show that independent commissioners moderate the effect of pressure and arrogance on fraudulent financial reporting. Meanwhile, independent commissioners did not moderate opportunities, rationalization, and capacity for fraudulent financial reporting. Novelty - This research contributes to the pentagon fraud theory, which proves that the elements contained in this theory can be used as a basis for analyzing fraud committed by companies, and contributing to the company so that the company's internal control is improved and the presence of an independent board of commissioners is not only a fulfillment of the company's internal control. regulations made by the IDX. Type of Paper: Empirical. JEL Classification: G32, M21, M41, M42. Keywords: Pressure; Opportunities; Rationalization; Arrogance; Fraudulent Financial Reporting Reference to this paper should be made as follows: Andalia; Amiruddin; Pontoh, G.T. (2021). Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable, Accounting and Finance Review, 5(4): 01 – 12. https://doi.org/10.35609/afr.2021.5.4(1)

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 Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage, dan Winner/Loser Stock pada Perataan Laba Perusahaan Manufaktur

2018 ◽  
pp. 1913
Author(s):  
Putu Intan Adriani ◽  
I G.A.M Asri Dwija Putri ◽  
Gede Agus Indra Tenaya K.
Keyword(s):  
Logistic Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Participant Observation ◽  
Total Sample ◽  
Income Smoothing ◽  
Financial Leverage ◽  
Variable Size ◽  
Analysis Technique ◽  
Observation Method

This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (BEI) during the period 2013-2016. The number of samples used are 37 companies selected through purposive sampling method with 4 years of observation so that the total sample used to be 148 samples.. The Eckel Index is used as a distinguishing indicator between firms that do income smoothing and do not make income smoothing. Data collection was done by non participant observation method. Data analysis technique used is logistic regression. Based on the results of analysis in this study indicate that profitability variables affect the income smoothing, while the variable size of the company, financial leverage, and winner/loser stock has no effect on income smoothing. Keywords: Firm size, profitability, financial leverage, winner/loser stock, income smoothing.

scholarly journals Nilai, Size, Profitabilitas Perusahaan dan Praktik Perataan Laba

2021 ◽  
Vol 31 (3) ◽  
pp. 562
Author(s):  
I Ketut Winanda ◽  
Ida Bagus Putra Astika
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Firm Size ◽  
Capital Market ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Analysis Technique ◽  
Positive Effect

The capital market in Indonesia is currently growing, so that competition between companies is increasing. The company will try to increase the value of the company in order to attract investors to invest in the company. Management realizes that attention investors tend to only focus on profit, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of firm value, firm size and profitability on income smoothing practices in banking companies listed on the Indonesia Stock Exchange for the 2016-2018 periode. The number of samples selected in banking companies is as many as 31 companies, using the purposive sampling method. The data analysis technique used is a logistic regression analysis and the results showed that the firm value and firm size had a positive effect on income smoothing practices, while the profitability did not effect the income smoothing practice. Keywords: Income Smoothing; Firm Value; Firm Size; Profitability.

DETEKSI KECURANGAN PADA PELAPORAN KEUANGAN

Equity ◽  
2016 ◽  
Vol 19 (2) ◽  
pp. 147
Author(s):  
Satria Yudhia Wijaya
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Sample Selection ◽  
Financial Statements ◽  
Total Sample ◽  
Analysis Technique ◽  
Study Population ◽  
Work Units

This study aims to determine the factors that influence the fraud on the government’s financial statements. The study population was work units from one of the Ministry in Kabinet Indonesia Bersatu. The sample selection uses purposive sampling method with a total sample of 691 work units vertical. The data analysis that used to test the hypothesis is a logistic regression analysis technique. The results show that the variable located far from the center, the unit test quotation by BPK and the ratio of IV quarter expenditure partially have positive and significant effect on the possibility of fraud on the government's financial statements. Meanwhile, the variable of work units that has been tested previously by BPK showed negative and significant effect. The variable unit that located far from the center, the unit is tested quotation BPK previously and the ratio of IV quarter expenditure simultaneously has significant effect on the possibility of fraud on the government's financial statements.

PENGARUH STRATEGI DIVERSIFIKASI TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2019)

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Tri Nurhayati ◽  
Risal Rinofah
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Sample Selection ◽  
Secondary Data ◽  
Selection Method ◽  
Diversification Strategy ◽  
Analysis Technique ◽  
Diversification Strategies ◽  
Positive Effect

The purpose of this study was to determine the effect of diversification strategies on company financial performance with profitability as an intervening variable. This research was conducted at manufacturing sector companies listed on the Indonesia Stock Exchange 2015-2019. The type of data used is secondary data, while the sample selection method uses purposive sampling, obtained 40 sample companies. The analysis technique used is path analysis using the SPSS application program. The results of this study indicate that the diversification strategy has a positive effect on the company's financial performance, and profitability mediates the effect of the diversification strategy on the company's financial performance. Keywords : Diversification Strategy; Profitability; Corporate’s Financial Performance

scholarly journals Analisis Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur

2021 ◽  
Vol 14 (2) ◽  
Author(s):  
Sartika Wulandari
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Positive Effect

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

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