scholarly journals APAKAH OPINI AUDIT MERUPAKAN SEBUAH GOOD NEWS? PENGUJIAN TEORI SIGNALING

2016 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Dwi Ratmono ◽  
Dias Nurmalasari
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Good News ◽  
Accounting Standard ◽  
Audit Opinion ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Unexpected Earnings ◽  
Reporting Delay ◽  
Better Than

The objective of this study is to examine the effect of audit opinion and change in audit opinion on reporting delay. The auditor switch, the new accounting standard, unexpected earnings, leverage and profitability used ascontrol variables. This study proposes hypotheses that the audit opinion which is better than the previous year will negatively affect reporting delay. Meanwhile, change in audit opinion better than the previous year will negatively affect on the reporting delay. Samples of this research is 170 manufacture firms listed in Indonesian Stock Exchange in year 2011-2012 that selected by using purposive sampling method. The technique of analysis used for examining the hypothesis is multiple regressions. The result of this research that audit opinion and change in audit opinion negatively affects reporting delay. Firms that receiving unqualified audit opinion and audit opinion better than the previous year gave a good news for investors so as to reduce the reporting delay.

scholarly journals IMBAL HASIL KONTRAK OPSI MENGGUNAKAN COVERED CALL WRITING STRATEGY DAN PROTECTIVE PUT BUYING STRATEGY

2018 ◽  
Vol 10 (1) ◽  
pp. 16-21
Author(s):  
Atika Budiarti ◽  
Deannes Isynuwardhana ◽  
Hendratno Hendratno
Keyword(s):  
Stock Prices ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Black Scholes ◽  
Writing Strategy ◽  
Covered Call ◽  
Blue Chip ◽  
Better Than

This study aimed to analyze the return on contract option using covered call writing strategy and protective put buying strategy with black scholes. The population in this study are all companies listed in Indonesia Stock Exchange whose shares belong to the blue chip stocks. The sample in this research was determined by purposive sampling method to obtain 5 companies in the sample. Based on the results of the study, covered call writing strategy suffered losses, while the protective put buying strategy experiencing gains. The return of protective put buying strategy is better than the covered call writing strategy. For investors who want to invest in the derivatives market, particular contracts option investors should look at the movement of stock prices. If the movement of stocks tend to be stable, they should use the covered call writing strategy. If the stock tends to decrease, then they should use a protective put buying strategy.

scholarly journals PENGARUH PERTUMBUHAN PERUSAHAAN, KONDISI KEUANGAN PERUSAHAAN, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

2017 ◽  
Vol 6 (1) ◽  
Author(s):  
Danang Anugrah Putra ◽  
Ach. Syaiful Hidayat Anwar ◽  
Thoufan Nur
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
The Other ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Going Concern ◽  
Mining Companies ◽  
Financial Condition ◽  
Other Hand

This research is aimed to examine the effect of the company’s growth, financial condition and theprior year audit opinion on going concern audit opinion in mining companies listed on IndonesiaStock Exchange (IDX). This research is associativeresearch that the population of this researchis mining companies listed on Indonesia Stock Exchange (IDX) during period 2011-2015. Thesample is determined by purposive sampling method and the technique of data analysis islogistic regression. The results of this research are company’s growth and the prior year auditopinion has no effect on going concern audit opinion. On the other hand, financial condition haseffect on going concern audit opinion.Keywords:Audit Opinion, Financial Condition, Going Concern, The Company’s Growth

scholarly journals PENGARUH AUDIT DELAY, OPINI AUDIT, DAN AUDIT TENURE TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK (KAP) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010-2015

2019 ◽  
Vol 2 (2) ◽  
pp. 31
Author(s):  
Muhammad Luthfi ◽  
Dian Apita Sari
Keyword(s):  
Logistic Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Total Sample ◽  
Sample Collection ◽  
Collection Method ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Logistic Regression Method

This reserach aims to analyze the influence of Audit Delay, Opin Audit and Audit Tenure on changes to Public Accounting Firm (KAP) in Indonesia. Some previous research on the change of KAP looks different results.Therefore, another study was conducted to re-examine the theory of the change of KAP.Data collection method used in this research is purposive sampling, that is sample collection method based on the criteria of the research objectives.  Pursuant to purposive sampling method, total sample obtained in this research is 240 samples from manufacturing company listed in Indonesia Stock Exchange (BEI) during period 2010-2015. Hypothesis testing in this study was done by using logistic regression method (logistic regression) in the application of SPSS 22 program.The result of the research shows that audit opinion influences significantly to the change of KAP whereas, audit delay and audit tenure does not significantly influence the change of KAP.

scholarly journals Pengaruh Kesulitan Keuangan, Pergantian Dewan Komisaris, Opiniaudit, Reputasi Auditor, Audit Tenure, Biaya Audit terhadap Auditor Switching pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2014

2018 ◽  
Vol 1 (1) ◽  
pp. 033-034
Author(s):  
Firman Syarif ◽  
Kristina Hasibuan
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Assistance Program ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Auditor Switching ◽  
Financial Difficulties ◽  
Auditor Reputation

Penelitian ini bertujuan untuk menganalisis pengaruh dari kesulitan keuangan, pergantian dewan komisaris, opini audit, reputasi auditor, audit tenure, biaya audit terhadap auditor switching pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia antara tahun 2011 hingga 2014. Populasi penelitian ini sebanyak 142 perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, sehingga diperoleh 39 perusahaan sampel untuk 4 tahun pengamatan (2011-2014) dengan 156 unit analisis. Jenis data yang digunakan oleh peneliti adalah data sekunder. Data penelitian ini diperoleh dari laporan tahunan yang telah diaudit dan yang diunduh dari website BEI yaitu www.idx.co.id.Pengolahan data dilakukan dengan program bantuan program SPSS 22 dengan teknik analisis data metode regresi logistik. Hasil penelitian ini menunjukkan bahwa secara parsial audit tenure berpengaruh secara signifikan terhadap auditor switching, sedangkan kesulitan keuangan, pergantian dewan komisaris, opini audit, reputasi auditor dan biaya audit tidak berpengaruh secara signifikan terhadap auditor switching. Secara simultan, hasil penelitian menunjukkan bahwa kesulitan keuangan, pergantian dewan komisaris, opini audit, reputasi auditor, audit tenure dan biaya audit berpengaruh secara signifikan terhadap auditor switching.   This study aimed to analyze the influence of financial difficulties, board of commissioner turnover, audit opinion, auditor reputation, audit tenure, audit expense on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange between 2011 and 2014. The population of this study was 142 Manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used was purposive sampling method; 39 sample companies were obtained for 4 years of observation (2011-2014) with 156 units of analysis. The type of data used by researchers was secondary data. The research data was obtained from audited annual reports and downloaded from the IDX website, www.idx.co.id. Data processing was carried out with the SPSS 22 assistance program with data analysis techniques in logistic regression methods. The results of this study indicated that partially audit tenure had a significant effect on auditor switching, while financial difficulties, commissioner turnover, audit opinion, auditor reputation, and audit expense did not significantly influence the auditor switching. Simultaneously, the results of the study showed that financial difficulties, board of commissioners change, audit opinion, auditor reputation, audit tenure and audit costs significantly influenced the auditor switching.

scholarly journals PENGARUH OPINI AUDIT DAN PERTUMBUHAN PERUSAHAAN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK

account ◽  
2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Sophia Andini
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Firm Turnover ◽  
The Impact

PENGARUH OPINI AUDIT DAN PERTUMBUHAN PERUSAHAAN TERHADAPPERGANTIAN KANTOR AKUNTAN PUBLIK Sophia [email protected] Program Studi Akuntansi Fakultas Bisnis Institut Teknologi dan Bisnis KalbisABSTRACT   This study aims to determine the factors affecting audit switching on manufacturing companies listedat Indonesia Stock Exchange (IDX). These factors include the audit opinion and companies’ growth.This study used a population of companies listed on the Indonesia Stock Exchange (IDX). In addition,this study analyzed the impact of independent variables of the firm turnover using logistic regressionanalysis. Sampling was carried out in this study using purposive sampling method, which is a samplingmethod based on the characteristics or certain characteristics that are considered to have anything tojointed closely with the known properties of the population. Testing of the 188 companies listed onIndonesia Stock Exchange period 2013-2017 states that the audit opinion and company’s growth haveno significant effect on audit switching. Keywords:  auditor switch, audit opinion, companies’ growth, and manufacturing companies  ABSTRAK  Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pergantianKantor Akuntan Publik (KAP) pada perusahaan manufaktur yang terdaftar pada Bursa EfekIndonesia (BEI). Faktor tersebut meliputi opini audit dan pertumbuhan perusahaan. Penelitianini menggunakan populasi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia(BEI). Selain itu, penelitian ini menganalisis dampak variabel – variable independen terhadappergantian Kantor Akuntan Publik (KAP) sebagai variabel dependen dengan menggunakananalisis regresi logistik. Pengambilan sampel dalam penelitian ini dilakukan denganmenggunakan metode purposive sampling yang merupakan metode pengambilan sampelberdasarkan ciri-ciri atau karakteristik tertentu yang dipandang mempunyai sangkut-pautyang erat dengan sifat populasi yang sudah diketahui. Penilitian dari 188 perusahaan yangterdaftar di Bursa Efek Indonesia periode 2013-2017 menjelaskan bahwa opini audit, danpertumbuhan perusahaan tidak berpengaruh significant terhadap pergantian Kantor AkuntanPublik. Kata kunci: pergantian Kantor Akuntan Publik, opini audit, pertumbuhan perusahaan danperusahaan manufaktur

scholarly journals ANALISISKECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR

2017 ◽  
Vol 19 (1) ◽  
pp. 31
Author(s):  
Yunus Harjito
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Going Concern ◽  
Financial Condition ◽  
Negative Effect ◽  
Equity Ratio

Penelitian ini bertujuan untuk memprediksi pengaruh kualitas audit, kondisi keuangan perusahaan, pertumbuhan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, dan rasio debt-to-equity terhadap kecenderungan opini auditgoing concern. Dalam penelitian ini jenis data yang digunakan adalah data kuantitatif dengan populasi 145 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2008- 2012. Metode analisis yang digunakan adalah analisis regresi logistik dengan sampel sebanyak 20 perusahaan yang dipilih berdasarkan metode purposive sampling selama 5 periode. Berdasarkan hasil analisis dapat disimpulkan bahwa kualitas audit berpengaruh negatif signifikan terhadap opini audit going concern, kondisi keuangan perusahaan tidak berpengaruh signifikan terhadap opini audit going concern, pertumbuhan perusahaan tidak berpengaruh signifikan terhadap opini audit going concern, opini audit tahun sebelumnya tidak berpengaruh signifikan terhadap opini audit going concern, ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap opini audit going concern, dan rasio debt-to- equitytidak berpengaruh signifikan terhadap opini audit going concern.This study aims to predict the effect of audit quality, financial condition, the growth of the company, the previous year's audit opinion, firm size, and debt-to-equity ratio of the tendency of going-concern audit opinion. In this study the type of data used is quantitative data with a population of 145 companies listed in Indonesia Stock Exchange in 2008-2012. The analytical method used is logistic regression analysis with sample totaling 20 companies were selected based on purposive sampling method for 5 periods. Based on the analysis it can be concluded that the quality of the audit significant negative effect on the going-concern audit opinion, the financial condition of the company has no significant effect on the going-concern audit opinion, the growth of the company has no significant effect on the going-concern audit opinion, the previous year's audit opinion has no effect significantly to the going-concern audit opinion, the size of the company does not have a significant effect on the going-concern audit opinion, and debt-to-equity ratio does not significantly influence the going-concern audit opinion.

scholarly journals Factors Affecting the Audit Delay and Its Impact on Abnormal Return in Indonesia Stock Exchange

2018 ◽  
Vol 10 (2) ◽  
pp. 48
Author(s):  
Syarifa Yunindiah Lestari ◽  
Muhammad Nuryatno
Keyword(s):  
Firm Size ◽  
Stock Price ◽  
Abnormal Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Research Needs ◽  
Factors Affecting ◽  
Audit Opinion ◽  
Purposive Sampling

This study aims to study the phenomenon of audit delay that still Occurs in various companies in Indonesia Stock Exchange, Thus affecting the decision of the users of financial statements. This study secondary uses of data in 2009-2015 from 20 companies selected by purposive sampling method, which is to determine the company as a sample according to research needs. This research found that firm size (X1), leverage (X3), and audit opinion (X5) have the significant effect on the audit delay of the company in Indonesia Stock Exchange. While the variable profitability (X2) and reputation audit (X4) have no significant effect on audit delay in companies listed on Indonesia Stock Exchange. Audit delay (Y) does not affect stock price fluctuations, so it does not have a significant impact on the company’s abnormal return (AR) on the Indonesia Stock Exchange.

ENGARUH PEMAHAMAN AKUNTANSI DAN KETENTUAN PERPAJAKAN SERTA TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN PADA UKM DI YOGYAKARTA

MODUS ◽  
2016 ◽  
Vol 27 (1) ◽  
pp. 41 ◽  
Author(s):  
Sumianto Sumianto ◽  
Ch Heni Kurniawan
Keyword(s):  
Tax Policy ◽  
Sampling Method ◽  
Tax Compliance ◽  
Likert Scale ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Analysis Tools ◽  
Survey Approach

This study aims to determine the efect of understanding of accounting and tax provisions and the tax transparency on tax compliance. This research was conducted on individual taxpayers SMEs in Yogyakarta. This study used a survey approach as collecting data method. The sample in this study was taken using purposive sampling method. Subjects in this study are individual taxpayers, particularly SMEs in Yogyakarta. Multiple regressions with Likert scale measurement were used as the analysis tools. One hundred respondents individual taxpayers entrepreneurs, especially SMEs in Yogyakarta were used as the respondents and the fnding of this study is that the understanding of the accounting and tax provisions comprehension positive efect on tax compliance. Researchers also found that transparency does not afect the taxpayer compliance.Key Words : Accounting Comprehension , Tax Policy, Transparency, Compliance

PENGARUH UMUR PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN “(TIMELINESS)”

Equity ◽  
2015 ◽  
Vol 18 (1) ◽  
pp. 71
Author(s):  
Retna Sari
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Financial Report ◽  
Purposive Sampling

This research was conducted to examine the effect age of company, likuidity and profitability to timeliness in the submission of the financial report of manufacturing in Indonesia Stock Exchange period 2012. Sample that as many as 92 companies. Sample determination technique using purposive sampling method. Hypotesis testing using a logistic anlysis. The result showed that all variables are not significantly to the timeliness. 

Pengaruh Perubahan Laba, Arus Kas Operasi, DER dan DAR Terhadap Financial Distress pada Perusahaan Sub Sektor Semen, Keramik Porselin dan Kaca yang Terdaftar di BEI Tahun 2015 – 2019

2021 ◽  
Vol 11 (1) ◽  
pp. 1-14
Author(s):  
Ananda Rama Dhani ◽  
Nolla Puspita Dewi
Keyword(s):  
Cash Flow ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Equity Ratio

This study aims to (1) determine the effect of Profit Changes on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (2) determine the effect of Operational Cash Flow on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (3) determine the effect of Debt To Equity Ratio (DER) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesian Stock Exchange (4) determine the effect of Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (5) determine the effect of Profit Changes, Operational Cash Flow, Debt T Equity Ratio (DER), Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange. The period used in this study is the period 2015-2019.The population in this study were Manufacturing companies in the sub-sector of cement, porcelain and glass which are listed on the Indonesia Stock Exchange. The sample selection used purposive sampling method.

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