scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN KETERLAMBATAN PUBLIKASI LAPORAN KEUANGAN PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 3 (1) ◽  
pp. 63
Author(s):  
MAYA NOVITASARI
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Financial Statements ◽  
Public Accounting ◽  
Accounting Firm ◽  
Publication Delay ◽  
Correlation Result ◽  
Independent Variable ◽  
The Relationship

This study aims to analyze and find empirical evidence of factors that affect audit delay and delayed publication of financial statements on consumer goods companies listed on the stock exchange Indonesia in 2012-2015. Factors studied in this research are liquidity, profitability, the size of a public accounting firm and auditor opinion as independent variable while audit delay and delayed publication of financial statements as dependent variable. The sample consists of 21 companies listed in Indonesia Stock Exchange selected by using purposive sampling. The analytical tool used is multiple regression analysis to measure audit delay, logistic regression to measure the delay of publication of financial statements and spearman correlation to measure the relationship between audit delay and delayed publication of financial statements. Partial hypothesis test results show that liquidity, profitability, auditor opinion no significant effect on audit delay and publication delay while the size of a public accounting firm there is a significant influence on audit delay and the delay of publication. The correlation result indicates that audit delay has no significant effect on the delay of publication

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI

2015 ◽  
Vol 11 (2) ◽  
pp. 117
Author(s):  
Astuti Yuli Setyani
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Test Results ◽  
Public Accounting ◽  
Variable Size ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public

"> This study aims to examine empirically the effect of firm size, solvency, profitability, and thequality of public accounting firms (KAP) to the audit delay on manufacturing companieslisted in Indonesia Stock Exchange. This study focuses on companies listed on the IndonesiaStock Exchange. The data used are secondary data, the audited financial statements of 47companies listed in Indonesia Stock Exchange in 2009-2012. To test the hypothesis,performed multiple regression analysis that begins classic assumption test includingnormality, linearity, multicollinearity, heteroscedasticity and autocorrelation. The data usedhas met all the classical assumptions. Partial test results show that the variable size andvariable quality of the public accounting firm (KAP) that affect audit delay, while variablesolvency and profitability variable does not affect the audit delay.Keywords: audit delay, KAP, company’s size, profitability, solvency

The relationship between intellectual capital and financial statements readability: the role of management characteristics

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mahdi Salehi ◽  
Hassan Mohammadzadeh Moghadam ◽  
Zohreh Hajiha
Keyword(s):  
Regression Model ◽  
Intellectual Capital ◽  
Fixed Effects ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Financial Statements ◽  
Multiple Regression Model ◽  
Content Type ◽  
The Relationship

Purpose The present study aims to investigate the relationship between intellectual capital and the readability of financial statements with the mediating role of management characteristics of companies listed on the Tehran Stock Exchange. In other words, this research tries to find the answer to whether intellectual capital can positively affect the readability of financial statements. Design/methodology/approach A multivariate regression model was used to test the hypotheses for this purpose. The research hypotheses were tested using a sample of 1,309 observations listed on the Tehran Stock Exchange from 2012 to 2018 and a multiple regression model based on panel data and fixed-effects models. Findings The results indicate that intellectual capital has a positive and significant relationship with the readability of financial statements, which means that with increasing intellectual capital in companies, financial statements’ readability also increases. Based on the hypothesis test results, it has been determined that narcissism, accrual and real earnings management have a negative effect on the relationship between intellectual capital and the readability of financial statements. Originality/value Since the present study examines such an issue in emerging markets, it provides users, analysts and legal entities with useful information about management’s inherent and acquired characteristics that significantly impact the purchase of audit opinion. This study’s results also contribute to developing science and knowledge in this field and close the literature gap.

scholarly journals Audit Delay Analysis to Support the Effectiveness of Company’s Financial Reporting on Manufacturing Companies Listed On The Indonesia Stock Exchange

2021 ◽  
Vol 6 (1) ◽  
pp. 160
Author(s):  
Tjahjani Murdijaningsih ◽  
Siti Muntahanah
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Negative Effect ◽  
The Right ◽  
Audit Reports

Every company listed on the Indonesia Stock Exchange is required to submit financial reports periodically. The financial statements shall be submitted no later than the end of the third month from the end date of the financial year. In reality, not all companies submit the right reports on time because of the audit reports, so that the company's financial reporting is not effective. Delays in financial reporting are closely related to audit delays. This study aims to analyze the factors that affect the time spent in auditing financial statements. The sample in this study were 15 real estate and property industrial companies listed on the Indonesia Stock Exchange for the period 2013-2017. Determination of the sample in this study using the purposive sapling method. The analysis used is multiple regression analysis. The results showed that company size had no significant effect on audit delay. Meanwhile, profitability has a negative effect and the size of the public accounting firm has a significant positive effect on audit delay. The size of the company cannot determine the audit of the financial statements to improve the accuracy of the submission of financial statements. What must be paid more attention is the level of profitability and the public accounting firm that will be used.

scholarly journals Pengaruh Loan To Deposit Ratio, Capital Adequacy Ratio, Dan Non Performing Loan Terhadap Profitabilitas Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI)

2021 ◽  
Vol 9 (2) ◽  
pp. 131-140
Author(s):  
Fanesha Fanesha ◽  
Nusa Muktiadji ◽  
Ganjar Hendrian
Keyword(s):  
Stock Exchange ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Capital Adequacy ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Independent Variables ◽  
Capital Adequacy Ratio ◽  
Independent Variable ◽  
The Relationship

This study aims to determine how the influence of Loan to Deposit Ratio, Capital Adequacy Ratio and Non Performing Loans on Banking Profitability Listed on the Indonesia Stock Exchange (IDX) that occurs at PT Bank Central Asia Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Mandiri (Persero) Tbk, PT Bank CIMB Niaga Tbk, PT Bank Negara Indonesia (Persero) Tbk, PT Bank Tabungan Negara (Persero) in 2014-2018. The data used in this study are quantitative data with secondary data sources derived from the financial statements of each bank. This research uses descriptive statistical analysis methods, inference analysis, classic assumption test, multiple linear analysis and coefficient of determination. Regression analysis is used to find out how the influence of independent variables on the dependent variable with a significance value of 5 percent. While the determination coefficient analysis is used to determine the relationship between the independent variable and the dependent variable. From the partial hypothesis test (T Test) that has been done by the author, it is obtained that the Loan to Deposit Ratio affects Return On Assets, Capital Adequacy Ratio has no effect on Return On Assets and Non Performing Loans has no effect on Return On Assets. For simultaneous hypothesis testing (Test F), the results obtained are that the independent variables namely Loan to Deposit Ratio, Capital Adequacy Ratio and Non Performing Loans simultaneously influence the Return on Assets.   Key words :     Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return On Asset (ROA).

scholarly journals PENGARUH INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK

2014 ◽  
Vol 5 (2) ◽  
pp. 240
Author(s):  
Amrulloh Amrulloh ◽  
Yuniarti Hidayah Suyoso Putra
Keyword(s):  
Audit Quality ◽  
Hypothesis Test ◽  
Financial Statements ◽  
Auditor Independence ◽  
Survey Method ◽  
Linear Regression Method ◽  
Public Accounting ◽  
Accounting Firm ◽  
Public Accountants

Public accountants are independent auditors who provide services to public, especially in the field of audit of financial statements made by the client. Public accountant’s task is to examine and provide an opinion on the fairness of financial statements of an entity based on the standards set by the Indonesian Institute of Accountants (IAI). Afflicting many companies which in turn involve public accountants, financial cases make the accountants to consider their audit quality. Some factors have a very important role in determining the audit quality, including the auditor independence and experience. Therefore, the issues examined in this study are: (1) Do the auditor’s independence and experience simultaneously have an influence on the quality of the audit? (2) Do the auditor’s independence and experience have a partial effecton audit quality? From that background, this research aims to (1) determine the simultaneous effect of auditor’s independence and experience on the quality of audit, (2) determine the partial effect of auditor’s independence and experience on the quality of audit. This research employs a survey method with questionnaires. The population of this research consists of auditors who work in Public Accounting Firm (KAP) in Malang. Data analysis is performed with validity and reliability test, and classical assumption test whereas hypothesis test with multiple linear regression method. The researcher uses and obtains the primary data by distributing questionnaires to 33 respondents. The result concludes that independence has a partial effect on the quality audit with significant level of 2,049. Simultaneously, the independence and the experience of the auditors affect the audit qualitywith significant level of 8,645. Therefore, both the auditor and the Public Accounting Firm (KAP) are expected to improve their audit quality.

Sales Volume, Operating Cost and its Effect on Profitability (Study on Listed Companies in The Indonesia Stock Exchange (IDX) for 2017-2020)

2022 ◽  
Vol 3 (1) ◽  
Author(s):  
Padriyansyah Padriyansyah ◽  
Ryan Al Rachmat ◽  
Trie Sartika Pratiwi
Keyword(s):  
Stock Exchange ◽  
Operating Cost ◽  
Financial Statements ◽  
Listed Companies ◽  
Operating Costs ◽  
Sales Volume ◽  
Operational Costs ◽  
Independent Variable ◽  
The Relationship

This study is associative research that uses more than one independent variable to determine the relationship between the variables studied, namely sales volume, operating costs, and profitability. The data used are in the form of company profit and loss financial statements, which were obtained from the Indonesian stock exchange website www.IDX.co.id. The population used is the annual financial statements published for 4 periods 2017-2020 as many as 16 companies. The sample in this study is in the form of annual financial statements (profit and loss statements) for the 2017-2020 period as many as 10 companies (40 samples) according to the sampling criteria. The results obtained, Sales Volume and Operational Costs affect Profitability as evidenced by the results of Fount 6.827 > Fable of 3.250 with a significant level of 0.003. While partially Sales Volume affects Profitability as evidenced by the results of count of 2,980 and table of 2,026 with a significant value of 0.005, and also Operational Costs affect Profitability as evidenced by a count of -3.599 and table of 2.026 with a significance value of 0.001

scholarly journals Coorporate governance mechanism and the moderating effect of independency on the integrity of financial reporting

2016 ◽  
Vol 13 (4) ◽  
pp. 68-74 ◽  
Author(s):  
Enni Savitri
Keyword(s):  
Audit Committee ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Governance Mechanism ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Relationship ◽  
Moderating Role

The purpose of this study is to examine the moderating role of independency on the relationship between corporate governance mechanisms and institutional ownership, managerial ownership, independent commissioners, audit committee and the quality of public accounting firm towards the integrity of financial statements. This study used a sample of companies listed on the Indonesia Stock Exchange during in 2014. There were 138 companies that were examined. Moderated Regression Analysis (MRA) was used to test the hypotheses. Results show that independency has a full moderating role on the relationship between institutional ownership, independent commissioners and quality of public accounting firm towards the integrity of financial statements. Independency has no moderating role on the relationship between managerial ownership and audit committee towards the integrity of financial statements. Keywords: independency; corporate governance mechanism, quality, integrity. JEL Classification: G34, M41, M48

scholarly journals The Influence of audit committee and internal audit on audit report lag

2020 ◽  
Vol 9 (1) ◽  
pp. 137-142
Author(s):  
Ratna Juwita ◽  
Sutrisno Sutrisno T ◽  
Bambang Hariadi
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Internal Audit ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Relationship

This study aims to examine the effect of the audit committee and internal audit on the audit report lag and examine the relationship between the audit committee and the internal audit moderated by the size of a public accounting firm. This study uses 220 samples of manufacturing companies listed on the Indonesia Stock Exchange based on purposive sampling. The analytical method used is Partial Least Square (PLS). The results show that the audit committee influences the audit report lag while the internal audit has no effect. The size of a public accounting firm successfully moderated the relationship between the audit committee and audit report lag, but failed to moderate the relationship between the internal audit and audit report lag

scholarly journals Effect Financial Ratio, Company Age, Size Public Accountant Firm In Audit Delay

2020 ◽  
Vol 24 (1) ◽  
pp. 51
Author(s):  
Julia .
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Panel Regression ◽  
Public Accounting ◽  
Financial Ratio ◽  
Accounting Firm ◽  
The Public ◽  
Mining Companies ◽  
Public Accountant

The accuracy in submission of financial statements is a condition where the company must accurately and timely calculate the report before being audited by public accountants. The purpose of this study was to Determine the effect of profitability, solvability, liquidity, company age and size of the public accounting firm with size as control variables on audit delay either simultaneously or partially. The population in this study was the mining companies listed on the Indonesia Stock Exchange in 2015-2017 and used 37 samples companies. The statistical analysis used in this study was the data panel regression analysis and continued testing of hypotheses with EViews version 9.0 software program. Based on the results of the analysis, it was concluded that the variable of profitability, liquidity, and age of company had no significant effect on audit delay. solvability, size of public accounting firm, and company size had a significant effect on audit delay.

scholarly journals PENGARUH AUDIT OPINION, AUDIT TENURE, DAN PROFITABILITAS TERHADAP AUDIT DELAY DENGAN REPUTASI KANTOR AKUNTAN PUBLIK(KAP) SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 14 (1) ◽  
pp. 26
Author(s):  
SHANIA ARIESTIA ◽  
Tanggor Sihombing
Keyword(s):  
Hypothesis Test ◽  
Multiple Linear Regression Model ◽  
Public Accounting ◽  
Firm Reputation ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Moderating Variables ◽  
The Public ◽  
Final Sample ◽  
The Relationship

The aim of this study is to find out how the effect of audit opinion, audit tenure, and profitability on audit delay with the public accounting firm reputation as a moderating variable. The sample of this study is a manufacturing company from the basic industry and chemical sectors listed on S&P Global during the 2017-2019 period, with a final sample size of 225 samples. The data analysis method used is a multiple linear regression model using STATA software by testing two research models, namely model 1 (model without moderating variables) and model 2 (model with moderating variables). According to the results of the model 1 hypothesis test that has been carried out, it shows that audit opinion has an effect on audit delay, while audit tenure and profitability do not have a significant effect on audit delay. Meanwhile, the results of the model 2 hypothesis test show that the public accounting firm reputation able to moderate the relationship between audit opinion and audit delay, while the public accounting firm reputation is unable to moderate the relationship between audit tenure and profitability. Keywords: Audit Delay, Audit Tenure, Public Accounting Firm Reputation, Profitability

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