scholarly journals Related-Party Transactions and Audit Fees

2021 ◽  
Vol 5 (2) ◽  
pp. 31
Author(s):  
Fortuna Oktavia Perwita ◽  
Iman Harymawan
Keyword(s):  
Stock Exchange ◽  
Audit Fees ◽  
Least Square ◽  
Analysis Model ◽  
Industry Specialization ◽  
Related Party Transactions ◽  
Ordinary Least Square ◽  
Market Shares ◽  
Analysis Technique ◽  
Ordinary Least Square Regression

This research aims to analyze the association between the related-party transactions and audit fees. This study used 781 observations listed on the Indonesia Stock Exchange from 2010 to 2017. The analysis technique used in this research was the Ordinary Least Square Regression analysis model processed with STATA 14.0 software.  This study found that related-party transactions are positively and significantly related to audit fees. The result indicated that the related-party transactions increase audit fees paid by companies. It also investigated the moderating effect of industry specialty auditors. This indicated that auditor specialization strengthened the relationship between the related-party transactions and audit fees. The market share proxy was used to measure industry specialization. However, this proxy still has disadvantages as it can generate different market shares. This study found that related-party transactions increased audit fees. The results of this study can be used as consideration in making decisions for related parties.

scholarly journals Board Independence, Nomination and Remuneration Committee, and Compensation in Indonesia

2021 ◽  
Vol 25 (1) ◽  
pp. 34
Author(s):  
Puteri Alfarisa, Iman Harymawan
Keyword(s):  
Stock Exchange ◽  
Least Square ◽  
Board Independence ◽  
Opportunistic Behavior ◽  
Ordinary Least Square ◽  
Least Square Regression ◽  
Optimal Contracting ◽  
Analysis Technique ◽  
Ordinary Least Square Regression ◽  
The Relationship

This article aims to examine the relationship between independent commissioners and nomination and remuneration committee (KNR) and their interaction with directors’ compensation using companies listed on the Indonesia Stock Exchange (BEI) and ordinary least square regression analysis technique. This study found that independent commissioners negatively associated with directors' compensation which showed that companies with a higher ratio of independent commissioners provide less directors' compensation due to optimal supervision of management’s opportunistic behavior. In contrast, KNR is positively associated with directors' compensation which means that companies with KNR provide greater compensation because, according to the "optimal contracting approach", the board is assumed to design compensation schemes to provide managers with efficient incentives to maximize shareholder value. Meanwhile, the interaction between the two variables is not associated with directors' compensation because of the negating effect which shows that companies with independent commissioners and KNR do not have a tendency for directors' compensation.

scholarly journals MENGETAHUI PENGARUH KINERJA ISLAM TERHADAP MOTIVASI ISLAM, KOMITMEN ISLAM, DAN PELATIHAN ISLAM PADA KARYAWAN PT. ASURANSI TAKAFUL KELUARGA DI JAKARTA

2020 ◽  
Vol 6 (11) ◽  
pp. 2252
Author(s):  
Yoga Dwi Anugrahadi ◽  
Ari Prasetyo
Keyword(s):  
Financial Institutions ◽  
Least Square ◽  
Analysis Model ◽  
Ordinary Least Square ◽  
Study Find ◽  
Islamic Financial Institutions ◽  
Spss Software ◽  
Ordinary Least Square Regression ◽  
Takaful Insurance

The bacground of this research is that employees who work at Islamic Financial Institutions (IFIs) get problem both in quantitiy and quality of human resources. This study aims to analyse variables of human resource in Islamic perspective, such as Islamic motivation, Islamic commitment, Islamic training, and Islamic performance. This study used total 64 employees for random sampling observations and using Ordinary Least Square Regression analysis model with SPSS software. Data collection using questionnaire with Linkert scale 1 to 4. This study find partially that Islamic motivation and Islamic commitment are negatively related to Islamic performance, but Islamic training significantly related to Islamic performance. But, this research find that three variables simultanously related together to Islamic performance. Although Islamic training just has influence Islamic performance, therefore Islamic motivation and commitment have positive value in linier regression but in small value.Keywords: Islamic motivation, Islamic commitment, Islamic training, PT. Family Takaful Insurance

scholarly journals Pengungkapan Corporate Social Responbility terhadap Tax Aggressiveness

2019 ◽  
Vol 4 (1) ◽  
pp. 39-43
Author(s):  
Dwi Lestari ◽  
Ely Kartikaningdyah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Least Square ◽  
Manufacturing Companies ◽  
Analysis Model ◽  
Tax Aggressiveness ◽  
Ordinary Least Square Regression ◽  
Csr Disclosure ◽  
Corporate Social

The aim of this study is to examine the effect of corporate social responsibility (CSR) to corporate tax aggressiveness. The independent variable is used in this study is corporate social responsibility disclosure.While the dependent variable in this study is tax aggressiveness that measured using two effective tax rates measures. This study is a replication of and use 151 manufacturing companies that listed on the Indonesia Stock Exchange as the sample. Samples were selected by purposive sampling method and finally obtained 62 manufacturing companies per year that fulfill the criterias. Data were analyzed using ordinary least square regression analysis model. The result shows that the higher the level of CSR disclosure of a corporation, the higher is the level of tax aggressiveness.

scholarly journals Related Party Transaction Berpengaruh Terhadap Biaya Audit

2020 ◽  
Vol 4 (1) ◽  
pp. 1-11
Author(s):  
Senato Erasandi
Keyword(s):  
Regression Analysis ◽  
High Risk ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Audit Fees ◽  
Analysis Model ◽  
Related Party Transactions ◽  
Related Party Transaction

The purpose of this study is to analyze the effect of related party transactions on audit fees. This study uses 67 samples listed on the Indonesia Stock Exchange for the period 2017 to 2018. The analysis used in this study is the Multiple Regression analysis model that is processed with SPSS 20 software. This study found that related party transactions were positively and significantly related to audit fees. The results show that related party transactions can cause the company to have a high risk so that it can increase the audit fees paid by the company

Determinan Price to Book Value Perusahaan Manufaktur

2015 ◽  
Vol 2 (02) ◽  
pp. 139-152
Author(s):  
Abdurrakhman Abdurrakhman
Keyword(s):  
Significant Influence ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Jel Classification ◽  
Least Square ◽  
Return On Equity ◽  
Book Value ◽  
Ordinary Least Square ◽  
Analysis Technique ◽  
Multi Linear Regression

A B S T R A C T This study is aimed to test the influence of Current ratio (CR), Return on equity (ROE), Total assets turnover (TATO), and Size towards Price to book value (PBV). Samples are 114 firm firm years data of consumer goods listed companies in Indonesia Stock Exchange (IDX) during the period of 2006-2011 Analysis technique of data used multi linear regression of ordinary least square. This indicate that the available data has fulfilled the prerequisite to use multi-linier regression model. This research demonstrated that ROE and Size partially have significant influence towards the PBV. On the contrary, CR and TATO partially have no significant influence towards PBV. Simultaneously, CR, ROE, TATO, and the size has significant influence towards PBV of Consumer goods companies in IDX during the period of 2006. A B S T R A K Penelitian ini bertujuan untuk menguji pengaruh Rasio Current (CR), Return on equity (ROE), Total omset aset (TATO), dan Ukuran menuju Harga terhadap nilai buku (PBV). Sampel adalah 114 data tahun perusahaan consumer goods di Bursa Efek Indonesia (BEI) tercatat selama periode 2006-2011. Teknik analisis data menggunakan regresi linier multi biasa setidaknya persegi. Ini menunjukkan bahwa data yang tersedia telah memenuhi syarat untuk menggunakan model regresi multi-linier. Penelitian ini menunjukkan bahwa ROE dan Ukuran parsial memiliki pengaruh yang signifikan terhadap PBV. Sebaliknya, CR dan TATO sebagian tidak memiliki pengaruh yang signifikan terhadap PBV. Secara bersamaan, CR, ROE, TATO, dan ukuran memiliki pengaruh signifikan terhadap PBV perusahaan barang konsumen di BEI selama periode 2006. JEL Classification: M40, O16

Political connections and audit report lag: Indonesian evidence

2018 ◽  
Vol 26 (1) ◽  
pp. 59-80 ◽  
Author(s):  
Ahsan Habib ◽  
Abdul Haris Muhammadi
Keyword(s):  
Large Body ◽  
Least Square ◽  
Political Connections ◽  
Audit Report ◽  
Financial Reports ◽  
Content Type ◽  
Related Party Transactions ◽  
Ordinary Least Square ◽  
Ordinary Least Square Regression ◽  
The Impact

Purpose This paper aims to investigate the association between political connections and the audit report lag and whether related party transactions moderate the association between the two. Design/methodology/approach An ordinary least square regression is estimated whereby audit report lag is regressed on political connections, related party transactions and the interaction between the two. Data on the number and amounts of RPTs are hand-collected from audited financial reports. A firm-year observation is politically connected if at least one large shareholder (controlling at least 10 per cent of the votes directly or indirectly) or board member or commissioner is a current or former Member of Parliament, a minister or head of local government or closely related to a politician or party. Findings Findings show that the audit report lag is relatively short for politically connected firms but increases when such firms conduct both operating and loan-type related party transactions. This suggests that auditors understand the incentives for, and the implications of, related party transactions and hence exert additional audit efforts in scrutinizing financial statements: activities that will increase the audit report lag. Originality/value Although a large body of empirical research exists on the determinants of audit report lag, none has examined the impact of political connections. This paper further contributes to the auditing literature by documenting auditors’ evaluation of related party transactions in a developing country.

The effect of audit committee characteristics on forward-looking disclosure

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohamad Rifai ◽  
Sylvia Veronica Siregar
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Least Square ◽  
Content Type ◽  
Ordinary Least Square ◽  
Financial Firms ◽  
Financial Expertise ◽  
Ordinary Least Square Regression ◽  
Accounting Expertise ◽  
Forward Looking

Purpose This study aims to examine the effect of the audit committee characteristics on forward-looking disclosure. Design/methodology/approach The characteristics of audit committee that examined are audit committee expertise, audit committee meeting frequency and audit committee size. To measure the extent of forward-looking disclosure, this study did content analysis using a checklist of 22 forward-looking items. The samples of this research are 285 non-financial firms listed on the Indonesia Stock Exchange in the year 2015. Ordinary least square regression is used for hypotheses testing. Findings The results of this study show that the audit committee accounting expertise, audit committee financial expertise, the frequency of audit committee meetings and the size of the audit committee have a significant positive effect on the forward-looking disclosure. Originality/value To the best of the authors’ knowledge, this is the first study examining the audit committee characteristics on forward-looking disclosure in the context of Indonesia, one of the emerging markets.

scholarly journals EFFECT OF STOCK EXCHANGE OPERATIONS ON ECONOMIC GROWTH IN NIGERIA

2018 ◽  
Vol 1 (1) ◽  
pp. 258-264
Author(s):  
Maryam ABDU ◽  
Sunday Moses IBRAHIM
Keyword(s):  
Economic Growth ◽  
Gross Domestic Product ◽  
Stock Exchange ◽  
Least Square ◽  
Domestic Product ◽  
Security Market ◽  
Ordinary Least Square ◽  
Secondary Sources ◽  
Private And Public ◽  
Ordinary Least Square Regression

This study examined the effect of Nigerian Stock Exchange operations on the Economic Growth in Nigeria. Data was collected from secondary sources, through the central bank of Nigeria database. To achieve the objective of the study, Nigerian Stock Exchange operations was proxy by All Share Index while Economic Growth was proxy by Gross Domestic Product. The study covered a seventeen year period. Ordinary least square regression technique was employed in examining the effect of all share index on economic growth. The findings revealed that all share index and gross domestic product are positively and significantly correlated. Based on the findings of this study, it is therefore recommended that an enabling environment should be created in order to enhance the participation of both private and public sector in the security market so as to stimulate economic growth

scholarly journals Determinan Price to Book Value Perusahaan Manufaktur

2015 ◽  
Vol 2 (02) ◽  
pp. 139-152
Author(s):  
Abdurrakhman Abdurrakhman
Keyword(s):  
Significant Influence ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Jel Classification ◽  
Least Square ◽  
Return On Equity ◽  
Book Value ◽  
Ordinary Least Square ◽  
Analysis Technique ◽  
Multi Linear Regression

A B S T R A C T This study is aimed to test the influence of Current ratio (CR), Return on equity (ROE), Total assets turnover (TATO), and Size towards Price to book value (PBV). Samples are 114 firm firm years data of consumer goods listed companies in Indonesia Stock Exchange (IDX) during the period of 2006-2011 Analysis technique of data used multi linear regression of ordinary least square. This indicate that the available data has fulfilled the prerequisite to use multi-linier regression model. This research demonstrated that ROE and Size partially have significant influence towards the PBV. On the contrary, CR and TATO partially have no significant influence towards PBV. Simultaneously, CR, ROE, TATO, and the size has significant influence towards PBV of Consumer goods companies in IDX during the period of 2006. A B S T R A K Penelitian ini bertujuan untuk menguji pengaruh Rasio Current (CR), Return on equity (ROE), Total omset aset (TATO), dan Ukuran menuju Harga terhadap nilai buku (PBV). Sampel adalah 114 data tahun perusahaan consumer goods di Bursa Efek Indonesia (BEI) tercatat selama periode 2006-2011. Teknik analisis data menggunakan regresi linier multi biasa setidaknya persegi. Ini menunjukkan bahwa data yang tersedia telah memenuhi syarat untuk menggunakan model regresi multi-linier. Penelitian ini menunjukkan bahwa ROE dan Ukuran parsial memiliki pengaruh yang signifikan terhadap PBV. Sebaliknya, CR dan TATO sebagian tidak memiliki pengaruh yang signifikan terhadap PBV. Secara bersamaan, CR, ROE, TATO, dan ukuran memiliki pengaruh signifikan terhadap PBV perusahaan barang konsumen di BEI selama periode 2006. JEL Classification: M40, O16

scholarly journals MENGETAHUI PENGARUH KINERJA ISLAM TERHADAP MOTIVASI ISLAM, KOMITMEN ISLAM, DAN PELATIHAN ISLAM PADA KARYAWAN PT. ASURANSI TAKAFUL KELUARGA DI JAKARTA

2019 ◽  
Vol 5 (8) ◽  
pp. 680
Author(s):  
Yoga Dwi Anugrahadi ◽  
Ari Prasetyo
Keyword(s):  
Human Resources ◽  
Random Sampling ◽  
Least Square ◽  
Analysis Model ◽  
Ordinary Least Square ◽  
Least Square Regression ◽  
Study Find ◽  
Spss Software ◽  
Ordinary Least Square Regression

The bacground of this research is that employees who work at Islamic FinancialInstitutions (IFIs) get problem both in quantitiy and quality of human resources. This study aims to analyse variables of human resource in Islamic perspective, such as Islamic motivation, Islamic commitment, Islamic training, and Islamic performance. This study used total 64 employees for random sampling observations and using Ordinary Least Square Regression analysis model with SPSS software. Data collection using questionnaire with Linkert scale 1 to4.This study find partially that Islamic motivation and Islamic commitment are negatively related to Islamic performance, but Islamic training significantly related to Islamic performance. But, this research find that three variables simultanously related together to Islamic performance. Although Islamic training just has influence Islamic performance, therefore Islamic motivation and commitment have positive value in linier regression but in small value

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