Analysis of Effect of Profitabilityand Managerial Ownershipon The Term of Delivery of Financial Reporton Soe Registered In Indonesia 2012 Stock Exchange 2012-2016

2017 ◽  
Vol 1 (02) ◽  
Author(s):  
Indra Lila Kusuma ◽  
Avesti Nila Nawangsari
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Stock Exchanges ◽  
Managerial Ownership ◽  
Normality Test ◽  
Analysis Technique ◽  
Regression Test

This study aims to examine the analysis of the effect of profitability and managerial ownership over the period of submission of financial statements in the stock exchanges of Indonesia. This research uses secondary data with population and sample of financial data of State Owned Enterprise (BUMN) listed in Indonesia Stock Exchange in 2012 until 2016. The analysis technique used is classical assumption test which includes normality test, multicollinearity, heterokedastisitas and test Autocorrelation. Other tests use multiple linear regression test, T test, F test and Coefficient of determination test. The results showed that Profitability and Managerial Owners Influence all on the Period of Submission of Financial Statements.Profitability, Managerial Ownership and Time of Submission of Financial Statement.

scholarly journals NILAI PERUSAHAAN REAL ESTATE

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Kun Ismawati
Keyword(s):  
Linear Regression ◽  
Real Estate ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Investment Policies ◽  
Dividend Policies ◽  
Funding Policies ◽  
Regression Test

The purpose of the study is to determine the effect of investment policies, funding policies, and dividend policies on the value of real estate companies listed in the Indonesia Stock Exchange either partially or simultaneously. Data used in this research is secondary data obtained from the company's financial statements, as many as 42 companies from 2012-2014 period. There were 126 data obtained and analyzed with t test, F test, coefficient of determination test, and multiple linear regression test. The conclution of the research were investment policies, funding policies, and dividend policies affect the value of real estate companies listed in the Indonesia Stock Exchange either partially or simultaneously.

scholarly journals PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, RASIO PASAR, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM (Studi Pada Perusahaan Subsektor Perkebunan yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014)

2017 ◽  
Vol 4 (3) ◽  
Author(s):  
Nita Fitriani Arifin ◽  
Silviana Agustami
Keyword(s):  
Firm Size ◽  
Stock Price ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Regression Test ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect

This study is aim to determine the effect of liquidity, solvability, profitability, market ratio, and firm size toward stock prize at plantation subsector companies which are listed in Indonesia Stock Exchange.This study use assosiative method with causal relationship because this study intends to determine whether there is influence between the dependent and independent variables. This study uses the variable liquidity, solvability, profitability, market ratio, and firm size as the independent variable and stock price as the dependent variable. This study use plantation subsector companies that registered at Indonesia Stock Exchange in 2010-2014 as a population. After undergo the purposive sampling process, six sample companies are selected. This study use secondary data in annual financial statement. This study use the analysis multiple linear regression then performed to test the coefficient of determination measures the percentage of the amount of influence between variables and to test the hypothesis using the F test and t test. Before doing a regression test, there is the classical assumption test.The results of this study indicate that simultaneously liquidity, solvability, profitability, market ratio, and firm size give a significant effect toward stock price. Partially, liquidity and solvability have a negative effect toward stock price, while profitability, market ratio, and firm size have a positive effect toward stock price.

scholarly journals Determinants of Financial Statement Fraud: Research Fraud Diamond Theory (Empirical Study on Manufacturing Company listed on the Stock Exchange)

2021 ◽  
Vol 58 (1) ◽  
pp. 302-308
Author(s):  
Erwin Indriyanto Et al.
Keyword(s):  
Financial Stability ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Manufacturing Companies ◽  
Financial Statement Fraud ◽  
Analysis Technique ◽  
Research Fraud

Aims of  research is toassess theprobable of financial statement fraud found on  the theory of the fraud diamond. The Fraud diamond describes somecomponents lead a person to commit fraud; opportunity, capability, rationalization and pressure. Researchuses Fraud Score to investigate probable of financial statements fraud. The method use purposive sampling, with criteria of financial statements of manufacturing companies classified in Indonesia Stock Exchange period in 2013-2017. Research was conducted with quantitative methods,the analysis technique used multiple regression analysis and hypothesis testing using coefficient of determination test, F test andt test.  The issues ofthe reserach presented thepressure ofvariables which isreplaced by financial targets and financial stability; alsothe opportunity of the variables are replaced by nature of industry are proven to be influential and significant in distinguish potential fraudulent financial statements.

scholarly journals Pengaruh Profitabilitas, Leverage, Dan Likuiditas Terhadap Ketepatan Waktu Penyajian Laporan Keuangan Pada Perusahaan Subsektor Perdagangan Eceran yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019

2021 ◽  
Vol 14 (2) ◽  
pp. 275-282
Author(s):  
Reza Budi Pratomo ◽  
Munari
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Retail Trade ◽  
Financial Statement ◽  
Analysis Technique

The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the 2015-2019 period with using purposive sampling, so that the total sample obtained is 7 companies. The analysis technique in this research is multiple linear regression analysis using SPSS 25 software. The results showed that profitability and leverage did not affect the timeliness of the presentation of financial statements, while liquidity affects the timeliness of financial statement presentation.

scholarly journals Penggunaan Metode Beneish Ratio Index Untuk Mendeteksi Kecurangan Pada Laporan Keuangan

2020 ◽  
Vol 8 (2) ◽  
pp. 177-186
Author(s):  
Mustika Jatikusuma ◽  
Yayuk Nurjanah
Keyword(s):  
Manufacturing Industry ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Index Method ◽  
Analysis Technique ◽  
Quantitative Descriptive ◽  
Garment And Textile

The study aims to detect fraud on the financial statements by using the Beneish Ratio Index Method on  companies listing on the Indonesia Stock Exchange. The data used in this study are secondary data for the periode of 2016 to 2018, obtained from the website www.idx.com with a total of 20 sample companies in the manufacturing industry sector (automotive and its components sub sector and garment and textile sub sectors) to find out which companies are classified as manipulators and non- manipulators. Data collection techniques use purposive sampling, in which  the researcher only takes data that match the criteria required. Quantitative descriptive data analysis technique is utilized using the beneish ratio index. The results show that  such detection can be solved by the employment of  8 Beneish ratio Index variables, namely DSRI, , GMI, AQI, SGI, DEPI, SGAI, LVGI, dan TATA. The result also show that  from the period of 2016 to 2018  there were 14 companies  indicated manipulators, 7 of which are automotive and components sub sectors and 7 others are garment and textile sub sectors. On the other hand, there are 6 companies indicated non-manipulator; 2 of them are automotive and components sub sectors and 2 others are garment and textile sub sectors.   Keyword : Beneish Ratio Index, Financial Statement Fraud, Fraud

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 Pengaruh Net Profit Margin (NPM) Dan Debt To Assets Rasio (DAR) Terhadap Return Saham

2021 ◽  
Vol 4 (2) ◽  
pp. 838-845
Author(s):  
Lusi Noviyanti ◽  
Moh. Wahyudin Zarkasyi
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Profit Margin ◽  
Coefficient Of Determination ◽  
Normality Test ◽  
Net Profit ◽  
Food And Beverage

This study aims to determine the effect of Net Profit Margin and Debt to Assets Ratio on Stock Return. The sampling method using purposive sampling, obtained a sample of 13 companies. The research data uses secondary data, namely from the financial statements of the food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2014-2018 period eith miltiple linear regression analysis testing with the help of SPSS version 22 using teh normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, t test, f test and the coefficient of determination. The examiner shows that partially NPM has no effect on stock returns and DAR has no effect on stock returns. And simultaneously NPM and DAR have no effect on stock returns. Keyboards: Net Profit Margin (NPM), Debt to Assets Ratio (DAR), Stock return

scholarly journals Pengaruh Rasio Profitabilitas, Rasio Likuiditas, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern

2021 ◽  
Vol 13 (2) ◽  
pp. 283-299
Author(s):  
Kimberli Kimberli ◽  
Budi Kurniawan
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Opinion ◽  
Going Concern ◽  
Analysis Technique ◽  
Going Concern Opinion ◽  
Company Growth ◽  
The Relationship ◽  
Profitability Ratios

Abstract The problems that will be discussed in this journal are regarding the relationship between Profitability Ratios, Liquidity Ratios and Company Growth on Audit Delay. The research method used in this study uses secondary data. The population in this study is all Real Estate companies and the Property sub-sector registered on the BEI which are listed on the Indonesia Stock Exchange in 2017, 2018, 2019 and 2020. The sampling method in this study is purposive sampling. The criteria for companies that are sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so that the total number of samples in this study is 165 data. The independent variables in this study are Profitability Ratios, Liquidity Ratios and Company Growth. The dependent variable in this study is audit delay. The data analysis technique used is the Logistics Regression Test with the use of Software Eviews 10. The results of the analysis show that profitability has no significant effect on going concern audit opinion. Meanwhile, company growth and liquidity have no effect on going concern audit opinion. Keywords: Going Concern Opinion, Profitability, Liquidity, and Company Growth

scholarly journals DETERMINASI PENGUNGKAPAN TRANSAKSI PIHAK BERELASI BERDASARKAN PSAK NO.7 TAHUN 2018

2020 ◽  
Vol 6 (1) ◽  
pp. Press
Author(s):  
Jessyka Tridewi Purba ◽  
Husnah Nur Laela Ermaya ◽  
Ayunita Ajengtiyas
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Related Party Transactions

This study aims to examine the effect of Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, Earnings Management to Related Party Transaction Disclosure. This type of research is quantitative reseacrh using secondary data of financial statements from manufacturing sector companies during 2016 to 2018 obtained from Indonesia Stock Exchange. The sampling technique that used is purposive sampling. The results showed that the Audit Committee, Independent Commissioners, Institutional Ownership, Managerial Ownership and Profit Management were able to influence the disclosure of related party transactions by 13%, while the remaining 87% were influenced by other variables outside this study. Partially, institutional ownership and managerial ownership significantly influence the disclosure of related party transactions. While the audit committee, independent commissioners and earnings management do not affect the disclosure of related party transactions.

scholarly journals Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi

2020 ◽  
Vol 12 (1) ◽  
pp. 42-52
Author(s):  
Farida Nur Soleh Widiasari ◽  
Yuli Chomsatu Samrotun ◽  
Suhendro Suhendro
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sample Selection ◽  
Investment Decisions ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Technique

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with  the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations

Sign in / Sign up

Export Citation Format

Share Document