scholarly journals PENGARUH KEBIJAKAN UTANG, LIKUDITAS, INTENSITAS PERSEDIAAN TERHADAP AGRESIVITAS PAJAK

2021 ◽  
Vol 21 (2) ◽  
pp. 137-143
Author(s):  
Laras Pangesti ◽  
Endang Masitoh W ◽  
Anita Wijayanti
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Tax Aggressiveness ◽  
Period 2 ◽  
Analysis Technique ◽  
Debt Policy

This study aims to determine the effect of Debt Policy, Liquidity, Inventory Intensity on Tax Aggressiveness. With secondary data from the financial statements of mining sector companies listed on the Stock Exchange in 2016-2018, using 40 respondents and purposive sampling methods, namely (1) Manufacturing Companies that have been listed on the Indonesia Stock Exchange that have submitted financial reports as of 31 December according to the study period. (2) Companies that submit complete data. (3) Using the Dollar in its financial reporting. (4) Has an ETR value between 0-1. (5) Companies that have never suffered losses during the study period. The analysis technique uses multiple linear regression with SPSS version 18. The results of this study indicate (1) Debt Policy has an effect and significant effect on tax aggressiveness, (2) Liquidity has no effect on tax aggressiveness, 2) Inventory intensity has no effect on tax aggressiveness. Benefits of research, (1) For practitioners, input for investors in investing in the capital market is also a reference to make a healthy company with this research. (2) For Theoretical, Add insight into Debt Policy, Liquidity, Inventory Intensity and Tax Aggressiveness.

scholarly journals FRAUDULENT FINANCIAL REPORTING: A PENTAGON FRAUD ANALYSIS

2019 ◽  
Vol 16 (2) ◽  
pp. 122-134
Author(s):  
Satria tri Nanda ◽  
Neneng Salmiah ◽  
Dina Mulyana
Keyword(s):  
Financial Reporting ◽  
Financial Stability ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Fraudulent Financial Reporting ◽  
Financial Reports ◽  
Fraudulent Financial Statements

Financial statements describe the company's financial condition. There are many gaps in the financial reports that enable management to commit fraudulent financial reporting. This study purpose to analyze the pentagon fraud, namely the pressure that is proxied by the financial target, the opportunity that is proxied by the effectiveness of monitoring (ineffective monitoring); Rationalization which is proxied by change in auditor; Competence which is proxied by the change of company directors; and Arrogance which is proxied by the number of CEO images that appear (number of CEO's picture), detects fraudulent financial statements measured using the Altman Z Score. The sample used in this study were 24 pharmaceutical sub-sector manufacturing companies registered on the Indonesia Stock Exchange during the period 2015 until 2017. The type of data used is secondary data obtained from annual reports and company financial statements for the 2015-2017 period. The analysis of the data used is multiple regression using the SPSS version 16. This study found that financial stability and ineffective monitoring influence fraudulent financial statements. Whereas auditor turnover, change of directors and the number of CEO photos that appear do not affect fraudulent financial statements.

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

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 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

scholarly journals The Effect of Firm Sizes, Profitability, Dividend Policy, Asset Structure, Sales Growth and Free Cash Flow on Debt Policy

2020 ◽  
Vol 4 (1) ◽  
pp. 100-119
Author(s):  
Ria Nurdani ◽  
Ika Yustina Rahmawati
Keyword(s):  
Cash Flow ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Free Cash Flow ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Company Growth ◽  
Debt Policy

The study aims to examine the effect of company size, profitability, dividend policy, asset structure, company growth and free cash flow on debt policy. The object of this study uses manufacturing companies listed on the Indonesia Stock Exchange. The data used is secondary data in the form of annual financial statements for the 2015-2018 period. The collection technique used in this study was purposive sampling while the data analysis techniques used in this study were descriptive statistics, classic assumption tests, multiple regression analysis and hypothesis testing. The analysis show that the size of the company has a negative and not significant effect on debt policy, profitability has a negative and significant effect on debt policy. Dividend policy variables and asset structure has a negative and significant effect on debt policy. While sales growth and free cash flow has no effect on debt policy.

PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY

2018 ◽  
Vol 1 (3) ◽  
pp. 352
Author(s):  
Muhammad Rizal Saragih
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Variable Size ◽  
Independent Variables ◽  
Analysis Technique ◽  
The Relationship

The problems that will be discussed in this journal regarding the relationship between the business entity, the solvency of audit delay. The research method used in this study uses secondary data. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2013, 2014, 2015 and 2016. The sampling method in this study was purposive sampling. The criteria of the company being sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so the total number of samples in this study is 100 data. Independent variables in this study are company size, solvability and audit committee, variables dependent inthis study is audit delay. The data analysis technique used is multiple linear regression.The results of the analysis show that the solvability variable has a significant effect on audit delay. While the variable size of the company and the audit committee does not have a significant effect on audit delay.

scholarly journals PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN UTANG MELALUI KEBIJAKAN DEVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BEI TAHUN 2015-2017)

2019 ◽  
Vol 7 (2) ◽  
pp. 105
Author(s):  
Muammar Khaddafi ◽  
Eggy Syahputra
Keyword(s):  
Path Analysis ◽  
Quantitative Study ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Study Population ◽  
Debt Policy

This study aimed to determine the Effect of Profitability directly or indirectly on Debt Policy through Dividend Policy on Manufacturing Companies listed on the Stock Exchange in 2015-2017. This study used secondary data in the form of financial statements of Manufacturing Companies listed on the Stock Exchange in 2015-2017 which were accessed on ww.idx.com. The study population was 851 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sample is 38 companies selected using the Purposive sampling method. This quantitative study used path analysis to analyze the data with the help of SPSS 16.0. The results showed that profitability negatively influenced debt policy, dividend policy did not influence debt policy, and profitability negatively influenced the dividend policy of manufacturing companies.

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 FACTORS AFFECTING AUDIT DELAY IN MANUFACTURING COMPANIES

2020 ◽  
Vol 7 (2) ◽  
pp. 35-44
Author(s):  
Wishnu Kameshwara Armand ◽  
Bambang Leo Handoko ◽  
Felicia Felicia
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Significance Test ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Sample Data ◽  
A Company ◽  
Descriptive Statistical Analysis

Financial reporting in a timely manner is one of the important factors to maintain the relevance of the information contained in the financial statements of a company. The purpose of this research is to analyze the influence of profitability, solvability, the complexity of operations, audit firm’s reputation and company’s age on audit delay, partially and simultaneously. This research uses secondary data obtained from goods and consumption industry sector companies listed on the Indonesia Stock Exchange from 2015-2018. This study used a purposive sampling method that produced 28 companies and 112 samples. Sample data were processed using descriptive statistical analysis, classic assumption test and multiple linear regression. The result of the partial significance test shows that the profitability and complexity of operations influence audit delay, while the simultaneous significance test shows that all variables simultaneously influence audit delay.

scholarly journals Transfer pricing decision: Manufacturing companies with special transaction on the Indonesian stock exchange

2020 ◽  
Author(s):  
Anny Widiasmara ◽  
Ika Purwaningsih
Keyword(s):  
Financial Reporting ◽  
Intangible Assets ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Sample Selection ◽  
Secondary Data ◽  
Income Shifting ◽  
Manufacturing Companies ◽  
Pricing Decisions ◽  
Analysis Technique

The purpose of this study is to provide empirical evidence on the influence of taxes, tunneling incentives for income shifting, financial reporting and intangible assets on transfer pricing decisions. The data used is secondary data in the form of annual financial statements downloaded from the official website of IDX www.idx.co.id. The population of this study is a manufacturing company registered in IDX for the period 2016-2018. Sample selection technique using purposive sampling method so that 33 companies are obtained according to the criteria. The analysis technique uses multiple linear regressions tested with SPSS version 20 applications. The results showed that taxes, tunneling incentives for income shifting, and financial reporting had no effect on transfer pricing decisions. Meanwhile, intangible assets have a significant positive effect on transfer pricing decisions.

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