scholarly journals PERAN OPINI AUDIT SEBAGAI PEMODERASI PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

2020 ◽  
Vol 7 (1) ◽  
pp. 61
Author(s):  
Fadhli Azhari ◽  
Muhammad Nuryatno
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Data ◽  
Manufacturing Companies ◽  
Statistics Analysis ◽  
Audit Opinion ◽  
Logistic Regression Method

<em>The purpose of this research is to find the role of audit opinion as a moderator of the affect of profitability, firm size, institutional ownership, and audit committee to the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange period 2012 to 2016. The population of this research are 133 companies. Sampling method that used in this research is purposive sampling, so that obtained 96 sample companies for 5 years observation (2012 – 2016) with 480 analysis unit. Analysis data technique that used in this research is descriptive statistics analysis dan inferencial statistics analysis with logistic regression method. The hypothesis testing showed that (1) profitability positively affects the timeliness of financial reporting, (2) firm size positively affects the timeliness of financial reporting, (3) institutional ownership does not affect the timeliness of financial reporting, (4) audit committee does not affect the timeliness of financial reporting, (5) audit opinion can not moderate the affect of profitability to the timeliness of financial reporting, (6) audit opinion can not moderate the affect of firm size to the timeliness of financial reporting, (7) audit opinion can not moderate the affect of institutional ownership to the timeliness of financial reporting, (8) audit opinion can not moderate the affect of audit committee to the timeliness of financial reporting.</em>

scholarly journals PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

2021 ◽  
Vol 7 (1) ◽  
pp. 56
Author(s):  
Erma Setiawati ◽  
Eskasari Putri ◽  
Nanda Devista Devista
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Analysis Data ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Logistic Regression Method

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh profitabilas, ukuran perusahaan, kepemilikan institusional, dan komite audit terhadap ketepatan waktu pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, sehingga diperoleh 84 perusahaan manufaktur selama 3 tahun. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis data yang digunakan adalah metode regresi logistik. Hasil dari penelitian ini menunjukkan bahwa profitabilitas, ukuran perusahaan, kepemilikan institusional, dan komite audit tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan.Kata kunci: profitabilitas, ukuran perusahaan, kepemilikan institusional, komite audit, ketepatan waktu pelaporan keuanganAbstractThis study aims to determine the effect profitability, firm size, institutional ownership and audit committee to the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange period 2017-2019. Sampling method used in this research is purposive sampling, so that obtained 84 manufacturing companies for period 3 years. Data used in the study is a secondary data. Analysis data technique used is logistic regression method. The result shows that profitability, firm size, institutional ownership and audit committee not significant to the timeliness of financial reporting.Keywords: profitability, firm size, institutional ownership, audit committee, timeliness of financial reporting

scholarly journals Opini Audit Pemoderasi Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Institusional, Dan Komite Audit Terhadap Ketepatanwaktuan

2019 ◽  
Author(s):  
Fadhli Azhari ◽  
Muhammad Nuryatno
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Analysis Technique

The purpose of this research is to find the role of audit opinion as a moderator of the effects of profitability, firm size, institutional ownership, and audit committee on the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange between 2012 and 2016. Purposive sampling was used in this research to obtain 96 sample manufacturing companies. The data analysis technique that was used in this research is logistic regression. The hypothesis testing showed that profitability and firm size positively affects the timeliness of financial reporting. Meanwhile, institutional ownership and audit committee does not affect the timeliness of financial reporting. Audit opinion cannot moderate the effect of profitability, firm size, institutional ownership, and audit committee on the timeliness of financial reporting. Keywords: profitability, firm size, institutional ownership, audit committee, audit opinion, timeliness

scholarly journals The Effects of Managerial Ownership, Institutional Ownership, and Profitability on Capital Structure: Firm Size as the Moderating Variable

2020 ◽  
Vol 11 (4) ◽  
pp. 493
Author(s):  
Muhammad Khafid ◽  
Rida Prihatni ◽  
Ira Eva Safitri
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Analysis Data ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Unit Of Analysis ◽  
Basic Industry

This study was to analyze the effects of managerial ownership, institutional ownership, and profitability on capital strucuture with firm size as the moderating variable. All manufacturing companies of basic industry and chemical sector listed on Indonesia Stock Exchange during the period of 2014-2017 were the population of the study. There were 66 taken as the samples by using purposive sampling technique. There were 39 companies as research samples and 115 as unit of analysis. Data were collected by documentation method. Then, data were analyzed by using descriptive statistics and inferential statistics. The results of the study indicated that managerial ownership and institutional ownership did not significantly affect capital structure, but profitability had a negative and significant effect on capital structure. Firm size did not have any moderating effect between managerial ownership and profitability on capital strucuture, but firm size moderated the effect between institutional ownership and capital structure. It was concluded that only profitability significantly influenced capital structure, and firm size was able to moderate the effect between institutional ownership and capital structure.

scholarly journals PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 21 (2) ◽  
pp. 195-204
Author(s):  
FELICIA ◽  
ARWINA KARMUDIANDRI
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Data ◽  
Managerial Ownership ◽  
Financial Leverage ◽  
Linear Regressions

The aim of this research is to acquire managerial ownership, institutional ownership, audit committee, board of commissioner, independent commissioner, firm size, profitability, and financial leverage in affecting firm value in non-financial companies listed in Indonesia Stock Exchange. In this study, the researcher used 94 listed non-financial companies in Indonesia Stock Exchange since 2015 until 2017 that have been selected by purposive sampling method. Multiple linear regressions method is used to analysis data. The result of this research indicates that independent commissioner, profitability, and financial leverage have affect to firm value. While managerial ownership, institutional ownership, audit committee, board of commissioner, and firm size did not significantly impact on firm value.

scholarly journals Pengaruh corporate governance, dan faktor-faktor lainnya terhadap manajemen laba

2018 ◽  
Vol 19 (1) ◽  
pp. 66-80
Author(s):  
FRISKA FIRNANTI
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Research Period ◽  
Linear Regressions

The objective of this research is to obtain empirical evidence of board of independence, institutional ownership, board of size, managerial ownership, profitability, firm size, audit quality, audit committee, and leverage as independent variables to earnings management. Earning management as dependent variable in Indonesian manufacturing companies.The research period is three years from 2012-2014 and population in this research is all listed companies in Indonesian Stock Exchange. Samples are obtained through purposive sampling method, listed manufacturing companies in Indonesian manufacturing companies meet the sampling criteria, resulting 185 data. Multiple linear regressions is used as the data analysis method in this research.The result of this research shows that profitability,  firm size, audit quality, and leverage statistically have effect on the earningsmanagement. While other variables such as board of independence, institutional ownership, board of size, managerial ownership, and audit committee have no effect on earnings management.  

scholarly journals Pengaruh Corporate Governance Terhadap Kecurangan Laporan Keuangan

2019 ◽  
Vol 1 (4) ◽  
pp. 1705-1722
Author(s):  
Feby Priswita ◽  
Salma Taqwa
Keyword(s):  
Financial Reporting ◽  
Audit Committee ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Fraudulent Financial Reporting

This study aims to obtain empirical evidence and to analyze the effect of corporate governance’s mechanism such as managerial ownership, board of commissioners, audit committee, and institutional ownership effectiveness on likelihood of fraudulent financial reporting. This study uses secondary data from the company’s annual report for 2015-2017. The sampling method in this study used purposive sampling with a sample of 31 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The analysis used in this study is logistic regression analysis. The result showed that all of corporate governance’s mechanism such as managerial ownership, board of commissioners, audit committee, and institutional ownership have no significant effect on likelihood of fraudulent financial reporting.

scholarly journals The Impact of Audit Committee, Firm Size, Profitability, and Leverage on Income Smoothing

2018 ◽  
Vol 2 (1) ◽  
pp. 61-74
Author(s):  
Veronica Indrawan ◽  
Sukrisno Agoes ◽  
Hisar Pangaribuan ◽  
Oluwatoyin Muse Johnson Popoola
Keyword(s):  
Adverse Effect ◽  
Financial Reporting ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Negative Influence ◽  
Income Smoothing ◽  
Secondary Source ◽  
Manufacturing Companies ◽  
The Impact

The objective of this study is to examine the impact of the audit committee, firm size, profitability, and leverage on income smoothing in manufacturing companies listed in Indonesia stock exchange for the period of 2013-2015. Regression statistics are employed to analyse the secondary source of data collected from the annual report of the companies. Measurement of income smoothing is proxied by discretionary accruals. The results of the study reveal that the firm size has a direct positive influence on income smoothing in the listed manufacturing companies in Indonesia. In essence, the more significant a firm size, the more actively performed income smoothing practices. In contrast, profitability indicates an adverse effect on income smoothing in the listed manufacturing companies. The adverse effect indicates that the higher the profit generated, the lesser the income smoothing practices performed. Similarly, leverage posits an adverse effect on income smoothing in the manufacturing sector. This indicates the smaller the risk of companies debt, the more exceptional the practice of income smoothing occurs. The audit committee size similarly shows a negative influence on income smoothing in the listed manufacturing companies. This finding indicates the larger audit committee size, the smaller practice of income smoothing. This occurs because the audit committee oversight function on financial reporting is more efficiently performed. The result of this research shows the contribution to theory, practice, and method, especially in developing countries.

PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012

2017 ◽  
Vol 18 (3) ◽  
Author(s):  
Ngadiman Ngadiman ◽  
Christiany Puspitasari
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Analysis Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Firm Risk

The purpose of this study is to obtain empirical evidence about the effects ofleverage, institutional ownership,and firm size on tax avoidance of the manufacturing companies listed on the Indonesian Stock Exchange from 2010-2012. Tax avoidance is a dependent variable, while leverage, institutional ownership, and firm size are independent variables. The data used are secondary data and sample of 170 financial statements of listed companies on the Indonesian Stock Exchange from 2010-2012. This research used non-random sampling. The sampling used purposive sampling and the data were analyzed by using multiple linear regression analysis. Data were analyzed using SPSS software 21 version. The result of the research showed that leverage has no significant effects on tax avoidance, while institutional ownership and firm risk have significant effects on tax avoidance. To get better research results, further researches may add other variables that have major impact probabilities, use companies other than manufacturing, and extend the period of study.

scholarly journals Pengaruh Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan

2020 ◽  
Vol 2 (3) ◽  
pp. 3255-3269
Author(s):  
Fery Derianto ◽  
Fefri Indra Arza
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Dummy Variable ◽  
Analysis Technique ◽  
Positive Effect

This study aims to provide empirical evidence regarding the factors that affect the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Timeliness is information that ready to be used before losing meaning by companies who use financial statements and their capacity is still available for make a decision. The determinant factors in this study are profitability, solvency and firm size. By using purposive sampling method, obtained research samples of 30 companies. The dependent variable of this study is timeliness measured by the date the audited annual financial statement is submitted to BAPEPAM by using a dummy variable. The independent variables in this study are profitability, solvency, and firm size. Profitability is measured using return on assets (ROA), solvency is measured by the debt to assets ratio (DAR), and firm size is measured by natural log of total assets. The analysis technique used is multiple regression analysis. The results of this study are the solvency has a significant and positive effect on the timeliness of financial reporting, while profitability and company size do not have an influence on the timeliness of financial reporting

scholarly journals Faktor Yang Mempengaruhi Audit Delay

2020 ◽  
Vol 7 (2) ◽  
pp. 200-212
Author(s):  
Dwi Puryati
Keyword(s):  
Data Analysis ◽  
Financial Reporting ◽  
Random Sampling ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Going Public ◽  
Audit Opinion ◽  
Analysis Technique ◽  
External Auditor

Company is going public in Indonesia are required to publish their financial reporting that have been audited by an external auditor in accordance with the specified time. However  in practice there are still companies that are late in submitting financial reporting. This research  aims to examine the effect  of tenur audite, audit opinion and size company to audit delay in manufacturing companies listed in Indonesia Stock Exchange on 2015-2017. The population in this reserch is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 with total number of 152 companies. The sample selected by random sampling with the number of samples calculated by the Solvin Formula, and obtained the result of 60 of minimum samples.  The data analysis technique used  F and t examined. . The results of the study show that simultaneously tenur audite, audit opinion and company size have a significant effect on audit delay. While partially tenur audite and audit opinion have a  significant effect on audit delay, and company size does not significantly effect on audit delay. 

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