Pengaruh Leverage, Financial Distress dan Profitabilitas terhadap Konservatisme Akuntansi pada Perusahaan Pertambangan di Indonesia Tahun 2013-2017

ABSTRACTAccounting conservatism is a precautionary principle in reporting financial statements. This principle slows down the recognition of income and accelerates the recognition of costs, resulting in low profits and assets, and high costs and debt. This study aims to analyzing the effect of leverage, financial distress and profitability as independent variable to accounting conservatism in mining companies as dependent variable. The sample of this study used 20 listed companies. This research are using secondary data published by the company and BEI. Methods in this study using multiple regression analysis processed with software Eviews 10. The results showed that independent variables together significantly affect the changes in accounting conservatism. Profitability variables have a negative and significant effect on accounting conservatism of mining companies. Keywords: accounting conservatism, financial distress, leverage, mining, profitability.ABSTRAKKonservatisme akuntansi adalah suatu prinsip kehati-hatian dalam pelaporan laporan keuangan. Prinsip ini memperlambat pengakuan pendapatan dan mempercepat pengakuan biaya, sehingga menghasilkan laba dan aset cenderung rendah, serta biaya dan hutang cenderung tinggi. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh leverage, financial distress dan profitabilitas terhadap konservatisme akuntansi pada perusahaan pertambangan di Indonesia tahun 2013–2017. Data penelitian ini adalah laporan keuangan dari 20 sampel perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis linear berganda data panel menggunakan program Eviews 10. Hasil pengujian menunjukkan bahwa secara parsial menunjukkan bahwa leverage dan financial distress tidak berpengaruh terhadap konservatisme akuntansi. Variabel profitabilitas berpengaruh negatif signifikan terhadap konservatisme akuntansi perusahaan sektor pertambangan.Kata kunci: financial distress, konservatisme akuntansi, leverage, pertambangan, profitabilitas.

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PENGARUH INFLASI DAN KURS TERHADAP UJRAH DALAM PEMBIAYAAN MUSYARAKAH MUTANAQISAH PADA PT. BANK MUAMALAT INDONESIA, TBK CABANG PEMATANGSIANTAR

Studia Economica : Jurnal Ekonomi Islam ◽

10.30821/se.v1i1.234 ◽

2015 ◽

Vol 1 (1) ◽

pp. 86

Author(s):

Nuri Aslami

Keyword(s):

Regression Analysis ◽

Exchange Rate ◽

Linear Regression Analysis ◽

Field Research ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Independent Variables ◽

Qualitative Approaches ◽

Independent Variable

This study aims to determine how the effects of inflation and exchange rate against ujrah, musyarakah, mutanaqisah PT Bank Muamalat Indonesia, Tbk Branch Pematang Siantar. This research is a field research using quantitative and qualitative approaches. The data used are secondary data, ie., data obtained from the Central Statistics Agency report, Report of Bank Indonesia, and the financial statements of PT Bank Muamalat Indonesia, Tbk Branch Pematang Siantar. The data were processed using SPSS 16. The analysis used is multiple linear regression analysis. The results showed that the inflation and the exchange rate (the independent variable) affects ujrah in Musharakah financing mutanaqisah (dependent variable). The independent variables in this study could explain the change by 3.4% and the rest (96.6%) is explained by other variables beyond the variables used. Partially, the level of significant 5% and t table of 2034, inflation and exchange rate does not significantly affect the Musharakah financing ujrah mutanaqisah. This is demonstrated by the t value inflation of 0. 489 and texchange rate of 0899.

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IMPLIKASI PERUBAHAN UNDANG–UNDANG PERPAJAKAN TERHADAP KEPUTUSAN STRATEGI LEVERAGE BAGI PERUSAHAAN YANG TERDAFTAR DI PT. BURSA EFEK JAKARTA

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2008.v12.i2.2076 ◽

2017 ◽

Vol 12 (2) ◽

pp. 227

Author(s):

Sapari Sapari

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Stock Exchange ◽

Negative Influence ◽

Positive Influence ◽

Independent Variables ◽

Tax Shield ◽

Independent Variable ◽

Debt Tax Shield ◽

Tax Regulation

This research examines the connection between non debt tax shield and the change of leverage, between level of effective company tax and the change of leverage, and between operation income before depreciation and the change of leverage.This research takes 17 samples of food and beverages companies listed in Jakarta Stock Exchange from 1st January 1994 till 31st December 1999. And this research uses data from 1994 – 1999 for the regression analysis. Multiple regression analysis is used to test hyphothesis 1 (H1), hyphothesis 2 (H2) and hyphothesis 3 (H3). Independent variables in the regression are level of effective company tax, non debt tax shield and operation income before depreciation, whilst independent variable in the regression is leverage.The result of this research proves that (1) non debt tax shield after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change, (2) level of effective company tax after the amendment of 1994 tax regulation (1995 – 1999) brings negative influence to the leverage change, and (3) operation income before depreciation after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change.

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Mencari Variabel-variabel Yang Mempengaruhi Sikap Mental Entrepreneural (Wirausaha)Pada Pemerintah Kabupaten Serdang Bedagai

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v6i2.916 ◽

2006 ◽

Vol 6 (2) ◽

pp. 155

Author(s):

Arfan Ikhsan

Keyword(s):

Regression Analysis ◽

Key Words ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Mental Attitude ◽

Independent Variables ◽

Independent Variable

This research try to find some variables that influence entrepreneurial mental attitude at government of Serdang Bedagai Regency. independent variable which considered in this research is hierarchy, formalizes, trust, mission, ethics and regulation barriers level. Those independent variables will be able to improve society satisfaction, reduction of level of bureaucracy and improvement of risking tendency. The data of this research collected from organization chart of Serdang Bedagai Regency. Amount of 68 responders participated in this research. Hereinafter this data processed by using multiple regression analysis. The result shows that formalizes, trust, mission, ethics and regulation barriers level have an effect significantly toward society satisfaction and also bureaucracy. Meanwhile risking tendency is significantly influenced by hierarchy, formalizes, mission and ethics.Key Words: hierarchy, formalizes, trust, mission, ethics and regulation barriers level

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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN NON KEUANGAN

Jurnal Bisnis dan Akuntansi ◽

10.34208/jba.v20i2.420 ◽

2019 ◽

Vol 20 (2) ◽

pp. 141-148

Author(s):

DIANA DIANA

Keyword(s):

Financial Distress ◽

Stock Exchange ◽

Secondary Data ◽

Institutional Ownership ◽

Financial Statements ◽

Audit Opinion ◽

Independent Variables ◽

Auditor Switching ◽

Company Growth ◽

Research Show

This study aimed to analyze the factors that influence voluntary auditor switching in Indonesia. The independent variables used in this study are audit opinion, size of public accounting firm, change in management, profitability, financial distress, company growth and institutional ownership, and voluntary auditor switching as the dependent variable. The audited financial statements of non financial companies listed on the Indonesia Stock Exchange for the period 2014 to 2016 are used as secondary data in this study. The selection of samples used purposive sampling method and there are 78 companies and 234 observations meet those criteria for samples. This research is analyzed using logistic regression analysis to test the hypothesis. The result of this research show that independent variables namely audit opinion have influence on Audit Switching.While size of public accouting firm, change in management, financial distress, profitability percentage, institutional ownership, and company growth does not affect voluntary auditor switching.

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Pengaruh Persepsi Kemudahan Dan Persepsi Kemanfaatan Terhadap Minat Konsumen Menggunakan Kartu Mandiri E-Money Bank Mandiri

JURNAL ILMU EKONOMI (MANAJEMEN PERUSAHAAN) DAN BISNIS ◽

10.51512/jimb.v4i02.56 ◽

2020 ◽

Vol 4 (02) ◽

pp. 39-48

Author(s):

Rae Shita

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Statistical Technique ◽

Positive Influence ◽

Perceived Usefulness ◽

Consumer Interest ◽

Independent Variables ◽

Increase Productivity ◽

Independent Variable ◽

Positive Effect

This study aims to determine the effect of perceived convenience on consumer interest in using E-Money cards. To determine the effect of perceived usefulness on consumer interest using E-Money cards. To determine the effect of perceived convenience and perceived usefulness on consumer interest using Bank Mandiri E-Money cards Muara Teweh Branch. In this study, multiple regression analysis acts as a statistical technique used to test whether or not the perceived effect of perceived convenience and perceived usefulness on consumer interest shows that there is a positive influence on perceived convenience and perceived usefulness simultaneously on consumer interest in using cards. Mandiri e-money. From the research results, it is known that the determination analysis used to determine the percentage of the contribution of the influence of the independent variables together on the dependent variable is obtained by an Adjusted R Square of 0.839 or (83.9%). This shows that the percentage of the contribution of the influence of the independent variable, namely the perception of convenience and the perception of usefulness, together has a positive effect on consumer interest in using Mandiri e-money cards by 83.9%. Henceforth, it is suggested that the Company should make it easier to refill balances and Mandiri e-card transactions. -money so that consumers work faster in using the Mandiri e-money card. The company added more machines that support e-money Mandiri cards to increase productivity.

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Pengaruh Fee Audit, Audit Tenure, Dan Reputasi Kap Terhadap Kualitas Audit:

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i1.73 ◽

2019 ◽

Vol 1 (1) ◽

pp. 256-276

Author(s):

Hariani Novrilia ◽

Fefri Indra Arza ◽

Vita Fitria Sari

Keyword(s):

Regression Analysis ◽

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Sample Selection ◽

Secondary Data ◽

Financial Statements ◽

Analysis Method ◽

Independent Variables ◽

Audit Fee

This research aims to determine the influence of audit fee, audit tenure, and audit reputation on audit quality. This type of research is causative research. The population and sample in this research are companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017. The sample selection in this research used a purposive sampling method. Data type is secondary data. Data collection is done by collecting documentation data of financial statements of companies listed on the Stock Exchange for the 2015-2017. The data analysis method used is logistic regression analysis, with audit quality as the dependent variable and audit fee, audit tenure, and audit reputation as independent variables. The results of the research concluded that audit fee, audit tenure, and audit reputation does not have a significant relationship with audit quality.

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EFFECTS OF FINANCIAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUES: CASE OF BANKS LISTED ON THE INDONESIA STOCK EXCHANGE

ACCOUNTABILITY ◽

10.32400/ja.24758.8.2.2019.75-84 ◽

2019 ◽

Vol 8 (2) ◽

pp. 75

Author(s):

Larey Wahongan

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Independent Variables ◽

Dependent Variables ◽

Independent Variable ◽

Corporate Social

This study aims to analyze the effect of financial performance and corporate social responsibility (CSR) on the value of the company at banks listed on the Indonesia Stock Exchange for the period 2013-2017. The data used are secondary data, namely financial statements published on the Indonesia Stock Exchange's website during the period 2013-2017 which contain information about the ratio of banking financial performance (NPL, LDR, ROA, and CAR), Corporate Social Responsibility (CSR), and Value Companies with Tobin's Q method. This study consists of dependent variables and independent variables. The dependent variable is the value of the company, while the independent variable is financial performance and Corporate Social Responsibility (CSR).

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Pengaruh Financial Distress, Pertumbuhan Perusahaan Klien, Ukuran Kap, Dan Audit Delay Terhadap Auditor Switching

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i3.162 ◽

2019 ◽

Vol 1 (3) ◽

pp. 1556-1568

Author(s):

Faradina Zikra ◽

Efrizal Syofyan

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Auditor Switching ◽

Mining Companies ◽

Company Growth

This study aims to examine the effect of financial distress, client company growth, KAP size and audit delay on auditor switching. This study is classified as comparative causal research. The population in this study are mining companies listed on the Indonesia Stock Exchange period of 2013 to 2017. By using purposive sampling method, there were 85 companies as the research samples. Auditor switchingare measured by dummy. The type of data used is secondary data obtained from www.idx.co.id and use logistic regression analysis. The results of this study indicate that financial distress, client company growth, KAP size and audit delay have no influence on auditor swtiching..

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Pengaruh Struktur Kepemilikan, Kinerja Keuangan, Dan Ukuran Perusahaan Terhadap Indikasi Kesulitan Keuangan

JURNAL MUTIARA AKUNTANSI ◽

10.51544/jma.v6i2.2049 ◽

2021 ◽

Vol 6 (2) ◽

pp. 118-133

Author(s):

Tiara Ayu Andani ◽

Elen Puspitasari

Keyword(s):

Financial Distress ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Data Types ◽

Mining Companies ◽

Independent Variable ◽

The Impact

This reserach aims to determine what can affect financial distress in mining companies and to examine and analyze the impact of the independent variable on the dependent variable. The independent variables used in this research are ownership structure, financial performance and firm size. This research is processed using secondary data types. Tests in this research used descriptive statistics and multiple linear regression analysis to analyze the data. By using the sampling method with purposive sampling technique, 160 data were obtained where this research was processed using the SPSS version 25 program, and the population studied included mining companies listed on the IDX during the 2016-2019 period. This reserach shows that: Institutional Ownership, Liquidity, Leverage, Profitability shows a significant impact on Financial Distress. It is inversely proportional to Managerial Ownership and Company Size which indicate does not have effect on Financial Distress

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PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN ROKOK TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE

Journal of Sustainability Bussiness Research (JSBR) ◽

10.36456/jsbr.v1i1.2990 ◽

2020 ◽

Vol 1 (1) ◽

pp. 190-197

Author(s):

Sofi Sani Safitri ◽

Sigit Prihanto Utomo

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Accounting Conservatism ◽

Purposive Sampling

This study aims to test the effects of leverage and liquidity on accounting conservatism, this research uses secondary data. Sample of this research is cigarette company from the Indonesian Stock Exchange in 2013-2018. Samples were collected by using purposive sampling method and resulting two companies to be the samples. The observations using descriptive statistic, a test of classical assumption, and multiple regression analysis. This study conclused that independent leverage variabel and liquidity has simultaneously effect to accounting conservatism, and leverage hasn’t effect significantly to accounting conservatism.

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