The Impact Of Financial Distress, Audit Committee, And Firm Size On The Integrity Of Financial Statements

This study aims to examine the impact of Financial Distress, Audit Committee, and Firm Size on The Integrity of Financial Statements. The integrity of financial statements can reflect the company's financial performance. The research sample obtained were based on purposive sampling technique, is including 32 consumer goods industry sectors firms listed in Indonesian Stock Exchange over the period of 2013-2017. Sources of research data are annual reports. Data analysis used descriptive statistics, classic assumption tests, estimation models, and panel data regression analysis. The panel data regressions analysis was the methodology employed for verifying the factors that may influence the integrity of financial statements. Based on the results of the Chow test and the Hausman test, the appropriate panel data regression model to be used for this study is the fixed effects model. This study provides empirical evidence that financial distress is negatively associated with the the integrity of financial statements, while audit committee and company size have positive effect on the the integrity of financial statements. Keywords: Financial Distress, Audit Committee, Firm Size, Integrity of Financial Statements.

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Pengaruh Kepemilikan Manajerial, Proporsi Dewan Komisaris, Independensi

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol4iss20174pp324-339 ◽

2017 ◽

Vol 4 (4) ◽

pp. 324

Author(s):

Idzal Dwi Nantyah ◽

Nisful Laila

Keyword(s):

Panel Data ◽

Firm Size ◽

Audit Committee ◽

Secondary Data ◽

Financial Statements ◽

Managerial Ownership ◽

Good Corporate Governance ◽

Panel Data Regression ◽

Data Regression ◽

Regression Techniques

The aim of this study was to determine the effect of good corporate governance,growth of sales, and firm size on ROE of BUMN firm that listed ISSI Period 2011-2014. The method used is quantitative method with panel data regression techniques. The data used is secondary data by collecting data annual financial statements of BUMN firms that listed in ISSI period 2011-2014. Panel data regression conducted showed that managerial ownership (X1) negative and significant impact on ROE, the proportion of commissioners positive and significant impact on ROE (X2), the independence of audit committee (X3) negative and significant impact on ROE, growth of sales (X4) positive and significant impact on ROE, firm size (X5) positive and significant impact on ROE as well as managerial ownership, the proportion of commissioners, the independence of audit committee, growth of sales, and firm size simultaneously affect ROE of BUMN firms period 2011-2014.

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Effect of Firm Size Firm Growth Firm Age and Independent Commissioner on Intellectual Capital Disclosure in Banking Companies Listed on the Indonesia Stock Exchange in the period 2014 – 2018

Academia Open ◽

10.21070/acopen.3.2020.1150 ◽

2021 ◽

Vol 3 ◽

Author(s):

Lailatul Khosi'ah ◽

Sriyono

Keyword(s):

Panel Data ◽

Firm Size ◽

Intellectual Capital ◽

Firm Growth ◽

Stock Exchange ◽

Financial Statements ◽

Firm Age ◽

Panel Data Regression ◽

Data Regression ◽

Size Firm

The purpose of the study was to determine and analyze the effect of Firm Size, Firm Growth, Firm Age and Independent Commissioner on Intellectual Capital Disclousure partially and simultaneously to determine a model that can be used to measure Intellectual Capital Disclousure in companies by using panel data regression in Registered Banking companies on the Indonesia Stock Exchange. This study applies quantitative method and the object of this research is done by population and sample randomly (purposive sampling), which are 11 consumer goods companies that were Listed on the Indonesia Stock Exchange in the period 2014 - 2018. The technique of collecting data used annual financial statements from the period 2014 - 2018 and analysis used panel data regression method with common model approach using Eviews 9 program.The results of this study showed that simultaneously and partially variables Firm Size, Firm Growth, Firm Age and Independent Commissioner have a significant effect on Intellectual Capital Disclousure

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Estimation of Indonesia Wooden Furniture Export Demand Function

Jurnal Sylva Lestari ◽

10.23960/jsl.v9i3.482 ◽

2021 ◽

Vol 9 (3) ◽

pp. 357-367

Author(s):

Hanna Sri Meiliani Uli Simangunsong ◽

Bintang Charles Hamonangan Simangunsong ◽

Elisa Ganda Togu Manurung

Keyword(s):

Panel Data ◽

Fixed Effects ◽

Demand Function ◽

Relative Price ◽

Export Demand ◽

Fixed Effects Model ◽

Price And Income Elasticities ◽

Panel Data Regression ◽

Data Regression ◽

Wooden Furniture

The export value of Indonesia’s wooden furniture was sharply decreased by about 31.9% over the period in 2007-2018. On the other hand, global wooden furniture export was increased by 5.8% during the same period. Understanding the behavior of the demand side of Indonesia’s wooden furniture exports that is reflected by its relative price and income elasticities is needed for the policy development of Indonesia’s wooden furniture industry in the future. The objective of this study was to estimate the export demand function of Indonesia wooden furniture using a panel data regression model. Three types of panel data models, such as pooled ordinary least squares model, fixed-effects model, and random effects model, were investigated. The results showed that the export demand function of Indonesia wooden furniture could be well estimated using the fixed effects model. Relative price elasticity and income elasticity were -0.45 and 0.8, respectively. The adjusted R2 value obtained was 0.99. Keywords: export demand function, panel data regression, wooden furniture

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The Influence of Managerial Ownership, Board of Commissioners Proportion, Auditing Committee Independence, Sales Growth, Company Size To Return of Equity (ROE) of State Owned Enterprises Which is Listed in The Indonesian Sharia Stock Index 2011-2014Period

AFEBI Islamic Finance and Economic Review ◽

10.47312/aifer.v2i02.110 ◽

2018 ◽

Vol 2 (02) ◽

pp. 16

Author(s):

Nisful Laila ◽

Idzal Dwi Nantyah ◽

Puji Sucia Sukmaningrum

Keyword(s):

Panel Data ◽

Firm Size ◽

Audit Committee ◽

Stock Exchange ◽

Secondary Data ◽

Stock Index ◽

Managerial Ownership ◽

Return On Equity ◽

Panel Data Regression ◽

Data Regression

The aim of this study was to determine the effect of good corporate governance, growth of sales, and firm size on ROE of State Owned Enterprises which hare listed on the Indonesian Stock Exchange in the 2011-2014 period. The method used is the quantitative method with panel data regression techniques. The data used are secondary data by collecting annual financial data statements of State Owned Enterprises which hare listed on the Indonesian Stock Exchange in the 2011-2014 period. Panel data regression conduction showed that managerial ownership (X1) has a negative and significant impact on ROE, the proportion of commissioners has a positive and significant impact on ROE (X2), the independence of audit committee (X3)has a negative and significant impact on ROE, growth of sales (X4 )has a positive and significant impact on ROE, firm size (X5) has a positive and significant impact on ROE as well as managerial ownership, the proportion of commissioners, the independence of audit committee, growth of sales, and firm size simultaneously affect the ROE of State Owned Enterprises in the 2011-2014 period.Keywords: Firm Size, Growth of Sales, Managerial Ownership, Return On Equity (ROE), The Proportion of Board Commissioners, The Independence of Audit Committee

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PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN

Jurnal Akuntansi ◽

10.24912/ja.v20i1.79 ◽

2017 ◽

Vol 20 (1) ◽

pp. 117

Author(s):

Anita Indrasari ◽

Willy Sri Yuliandhari ◽

Dedik Nur Triyanto

Keyword(s):

Real Estate ◽

Financial Distress ◽

Audit Committee ◽

Stock Exchange ◽

Financial Statements ◽

Governance Mechanism ◽

Good Corporate Governance ◽

Panel Data Regression ◽

Data Regression ◽

Corporate Governance Mechanism

Tujuan penelitain ini adalah untuk membahas tentang pengaruh komisaris independen, komite audit dan financial distress terhadap integritas laporan keuangan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia baik secara parsial maupun simultan pada tahun 2005-2014. Penelitian ini dilakukan dengan menggunakan regresi data panel dengan bantuan program komputer Eviews versi 8.0. hasil penelitian secara parsial pada tahun 2005-2014 menunjukkan bahwa hanya komisaris independen yang memiliki pengaruh terhadap integritas laporan keuangan, sementara komite audit dan financial distress tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan secara simultan, variabel komisaris independen, komite audit dan financial distress secara bersama-sama mempunyai pengaruh terhadap integritas laporan keuangan. Disarankan untuk penelitian berikutnya untuk menambah variabel independen baru yang diprediksi dapat berpengaruh terhadap integritas laporan keuangan seperti independensi dan kualitas auditor dan mekanisme good corporate governance.The purpose of this reseach is to examine the influence of independent commissioner, audit committee, and financial distress to integrity of financial statement of property and real estate companies listed in Indonesia Stock Exchange either partially or simultaneously for the years 2005-2014. This research was performed using panel data regression with the help of a computer program Eviews version 8.0. The results of partially for the year 2005-2014, that only independent commissioner which has influence on the integrity of financial statements, while audit committee and financial distress has no effect on integrity of financial statements. While simultaneously independent commissioner, audit committee, and financial distress jointly have a significant impact on integrity of financial statements. Recommendation for next studies to added new independent variables that predicted influence to integrity of financial statements, such as independency and quality auditors and good corporate governance mechanism

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FAKTOR DETERMINAN PEMBENTUK STRUKTUR MODAL PADA PERUSAHAAN SEKTOR FARMASI PERIODE 2012 - 2016

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v2is1.57 ◽

2017 ◽

Vol 2 ◽

pp. 241-250

Author(s):

Neng Ria Kanita ◽

Hendryadi Hendryadi

Keyword(s):

Panel Data ◽

Capital Structure ◽

Firm Size ◽

Stock Exchange ◽

Pharmaceutical Manufacturing ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Panel Data Regression ◽

Data Regression ◽

Partial Effects

This study aims to examine the simultaneous and partial effects of profitability, liquidity, and firm size on capital structure. The sample is 10 pharmaceutical manufacturing companies listed in Indonesia Stock Exchange period 2012-2016, using purposive sampling. The technique of analysis used is panel data regression (pooled regression). The results showed that the selected model is the fixed effect. Simultaneously NPM, CR, and Firm Size have a significant effect on capital structure. Partially NPM has a negative and significant effect on capital structure. CR partially have a negative and not significant effect on capital structure. Partially Firm Size have a positive and significant effect on capital structure. Variables that have a significant effect on capital structure are NPM and Firm Size. While CR does not significantly affect the capital structure. Keywords: Capital Structure, Profitability, Liquidity, Firm Size

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Using information from singletons in fixed-effects estimation: xtfesing

The Stata Journal Promoting communications on statistics and Stata ◽

10.1177/1536867x20976326 ◽

2020 ◽

Vol 20 (4) ◽

pp. 965-975

Author(s):

Laura Magazzini ◽

Randolph Luca Bruno ◽

Marco Stampini

Keyword(s):

Panel Data ◽

Method Of Moments ◽

Fixed Effects ◽

Generalized Method Of Moments ◽

Panel Data Regression ◽

Data Regression ◽

Method Of Moments Estimator ◽

Fixed Effects Estimation

In this article, we describe the xtfesing command. The command implements a generalized method of moments estimator that allows exploiting singleton information in fixed-effects panel-data regression as in Bruno, Magazzini, and Stampini (2020, Economics Letters 186: Article 108519).

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Islamic Bank Financing and Its Effects on Economic Growth: A Cross Province Analysis

Signifikan Jurnal Ilmu Ekonomi ◽

10.15408/sjie.v8i2.10977 ◽

2019 ◽

Vol 8 (2) ◽

Author(s):

Muhammad Anif Afandi ◽

Muhammad Amin

Keyword(s):

Economic Growth ◽

Fixed Effects ◽

Islamic Banking ◽

Fixed Effects Model ◽

Islamic Bank ◽

Bank Financing ◽

Panel Data Regression ◽

Data Regression ◽

Almost All

Islamic banking industry shows a reasonably good development, one of which is marked by an increase in service coverage in almost all provinces in Indonesia. However, the question is how far Islamic banking capable of contributing to the improvement of Indonesia's economic growth? The purpose of this research is to examine the role of Islamic banking in promoting inclusive economic growth with a sample of 33 provinces in Indonesia. The method used in this research is panel data regression using the fixed effects model. The results show that Islamic bank financing does not have an impact on Indonesia's economic growth. In other words, the results of the research provide information that the existence of Islamic banking in Indonesia has not yet give a significant impact on the welfare of Indonesian society

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Climate Change Accounting and Value Growth of Financial Institutions in West Africa

Handbook of Research on Climate Change and the Sustainable Financial Sector - Advances in Finance, Accounting, and Economics ◽

10.4018/978-1-7998-7967-1.ch026 ◽

2021 ◽

pp. 431-445

Author(s):

Haruna Maama ◽

Ferina Marimuthu

Keyword(s):

Climate Change ◽

Panel Data ◽

West Africa ◽

Financial Institutions ◽

Annual Reports ◽

Impact Of Climate Change ◽

Panel Data Regression ◽

Data Regression ◽

The Impact ◽

Value Growth

The study investigated the impact of climate change accounting on the value growth of financial institutions in West Africa. The study used 10 years of annual reports of 47 financial institutions in Ghana and Nigeria. The climate change disclosure scores were determined based on the task force's recommended components on climate-related financial disclosure. A panel data regression technique was used for the analysis. The study found a positive and significant relationship between climate change accounting and the value of financial institutions in West Africa. This result implies that the firms' value would improve should they concentrate and enhance their climate change disclosure activities. The findings also revealed that the impact of climate change accounting on the value of financial institutions is positively and significantly higher in countries with stronger investor protection. These findings enable us to expand our understanding of the process of generating value for investors in financial institutions and society, generally.

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