scholarly journals ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2017 ◽  
Vol 7 (1) ◽  
Author(s):  
Vivi Adeyani Tandean
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Stock Exchange ◽  
The Other ◽  
Company Size ◽  
Audit Opinion ◽  
Financial Report ◽  
A Company

<p><em>The financial report is</em><em> one of the important instruments that support the sustainability of a company and is useful when presented with accurate and timely. Audit delay is the time difference between the date of the financial report and the date of the audit opinion of the financial report that indicate the length of time to complete the audit by the auditor. The study aims to measure the factors which affect audit delay. They are auditor’s reputation, auditor’s opinion, company size, solvability, operation loss and profit, return on asset, earning per share and ownership of company. The sample in this study was 54 manufactured companies on Indonesia Stock Exchange in 2010 – 2012 were taken by purposive sampling metod. The data analysis uses multiple linear regression. The result of the study shows that factor of auditor’s opinion and ownership of company have significant influence towards audit delay partially. On the other hand that factor of auditor’s reputation, company size, solvability, operational loss and profit, return on asset and earning per share do not have any influence towards audit delay partially. While simultaneously, all factor in auditor’s reputation, auditor’s opinion, company size, solvability, operation loss and profit, return on asset, earning per share and ownership of companyinfluence towards audit delay.</em></p><p><em> </em></p><strong><em>Keywords :</em></strong><em> audit delay, auditor, ownership of company</em>

scholarly journals The influence of audit committee’s and company’s characteristic on intellectual capital disclosure

2019 ◽  
Vol 4 (2) ◽  
pp. 170-180
Author(s):  
Zahroh Naimah ◽  
Nico Acintyo Mukti
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Design Methodology ◽  
Stock Exchange ◽  
The Other ◽  
Company Size ◽  
Content Type

Purpose The purpose of this paper is to test the influences of audit committee’s and company’s characteristic on intellectual capital disclosure (ICD) among the LQ45-listed companies in Indonesia Stock Exchange (BEI) between 2013 and 2014. Design/methodology/approach The paper employed multiple linear regression and saturation sample as the analysis methods. Findings The findings showed that size of audit committee does not significantly influence ICD; meeting frequency of audit committee positively influences ICD; and company size does not influence ICD positively. On the other hand, profitability does not significantly influence ICD; leverage has negative and significant influence on ICD; and the type of industry does not significantly influence intellectual capital disclosure. Originality/value As there are few ICD studies, this research will surely add ICD antecedents to literature.

Pengaruh Faktor Internal Dan Eksternal Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009 – 2011

2013 ◽  
Vol 5 (1) ◽  
pp. 19-35
Author(s):  
Mega Purnama Santosa ◽  
Ratnawati Kurnia
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Research Study ◽  
Financial Statement ◽  
Audit Opinion ◽  
Analysis Techniques ◽  
Auditor Change ◽  
Public Accountant

Company need public accountant for auditing financial statement. Auditor professionalism needed for auditing and criteria of professional auditor is timeliness for audit report. Timeliness can be affected audit delay. Object in this research is companys listed in Bursa Efek Indonesia (BEI) for the period 2009 – 2011. This research examined the effect of size company, age, profitability, size public accountant, auditor change, and auditor opinion. This method in this research study is causal. Data analysis techniques using multiple linear regression. These result indicate that size public accountant and auditor opinion significantly influence audit delay, but size company, age, profitability, and auditor change no significant on audit delay. Size company, age, profitability, size public accountant, auditor change, opinion auditor have significant influence to audit delay. Keywords: size company, age, profitability, size public accountant, auditor change, audit opinion, audit delay.

scholarly journals Factors that Influence Audit Delay in the Trade, Service, and Investment Sector that Listed on Indonesian Stock Exchange

2021 ◽  
Vol 23 (1) ◽  
pp. 41-50
Author(s):  
Rohana Dita Safitri ◽  
Ni Nyoman Alit Triani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Company Size ◽  
Audit Opinion

The purpose of this study is to provide empirical evidence of the effect of company size, audit opinion, the complexity of company operations, audit tenure, and KAP specialization on audit delay. The sampling method used was purposive sampling on companies in the trade, service, and investment sectors for the period 2013-2018 and produced 447 data. The research data were analyzed using multiple linear regression analysis. The results of data analysis show that company size and audit opinion affect audit delay meanwhile, the complexity of company operations, audit tenure, KAP specialization does not affect audit delay.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA EMITEN INDUSTRI KEUANGAN DI BEI)

2015 ◽  
Vol 10 (2) ◽  
pp. 30
Author(s):  
Ja’far Aziz Hariza ◽  
Nining Ika Wahyuni ◽  
Siti Maria Wardayati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Annual Reports ◽  
Company Size ◽  
Audit Report ◽  
Audit Opinion ◽  
Factors Influencing ◽  
Minimum Interval ◽  
Maximum Interval

The timeliness of annual reports depend on the timeliness of auditor’s performance. The more timeline of publishing annual reports, more benefit can be delivered. This research investigates the factors influencing audit report lag in Indonesia. Sample of the research comprises 42 companies listed in Indonesian Stock Exchange during the year of 2010. The audit report lag for each sample companies ranged from a minimum interval of 25 days to a maximum interval of 129 days and 72 days in the average. Five hypotheses relating audit report lag to company size, profitability, leverage, auditor size, and audit opinion are tested in the research. The results of multiple linear regression support the alternate hypotheses put before except for the company size and leverage. Keywords: audit report lag, company size, profitability, leverage, auditor size, audit opinion.

scholarly journals PENGARUH KOMPETENSI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN BAGIAN ZC. ASSEMBLING PT. XYZ

2021 ◽  
Vol 14 (2) ◽  
pp. 117-131
Author(s):  
Yasnimar Ilyas ◽  
Kiki Amelia
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Significant Influence ◽  
Employee Performance ◽  
A Value ◽  
Regression Test ◽  
The Relationship ◽  
A Company

XYZ is a company that produces apparel accessories that has been established for more than 30 years. However, there is a problem in decreasing of employee performance that can be seen on the attendance data of the employees. So, it is necessary to conduct a research to see what factors cause a decrease in employee performance. The purpose of this research is to see the relationship and influence between Competence and Work Environment on the Employee Performance. The method in this research is multiple linear regression. The results of data analysis in this study show that Competence has a significant influence on Employee Performance. The Work Environment does not have a significant effect on employee performance. Competence and Work Environment simultaneously have a significant effect on Employee Performance. In the determinant coefficient test (R²), the influence of Competence and Work Environment on Employee Performance is quite high as many as 0.555 or 55.5%. This means that Competence and Work Environment have a contribution of 55.5% to explain the Employee Performance, while 44.5% of other variables are not discussed in this study. Based on the regression test, the variable that most affected Employee Performance was the Competency variable (X1) with a value of 0.486 (positive value). Keywords: Competence, Work Environment, Employee Performance

ANALISIS VARIABEL YANG BERPENGARUH TERHADAP KINERJA PERUSAHAAN DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
SUSENO - SUSENO
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
T Test ◽  
The Other ◽  
Financial Leverage ◽  
F Test ◽  
Research Results ◽  
Independent Variables ◽  
Influential Variable

ANALISIS VARIABEL YANG BERPENGARUH TERHADAP KINERJA PERUSAHAAN DI BURSA EFEK INDONESIAOleh : Suseno STIE SATRIA Purwokerto ABSTRACT The aims of the research are (1) to analyze influence of age, scale, financial leverage, and profitability to performance of firms at The Indonesian Stock Exchange. (2) to determine the most influential variable on the performance of the firms. Hypotheses proposed in this research were: (1) Age, Scales, Financial Leverage, Profitability influences the performance of firms, (2) Age influences the performance of firms, (3) Scales influences the performance of firms, (4) Financial Leverage influences the performance of firms, (5) Profitability influences the performance of firms. Instrument of analysis employed in the research was multiple linear regression with t test and F test.The results of analyses of t test showed that profitability did not influence the performance of the firms. It was indicated by the value of computed t which was smaller than the value of t table. Meanwhile, the t test of age, scale and financial leverage indicated that the value of computed t &gt; t table. It means that these variables (scale and financial leverage) influenced the performance of the firms. The F test showed that the independent variables of age, scale, financial leverage and profitability as a whole significantly influenced the performance of the firms. It was indicated by the calculated F &gt; the value of F table, the value the age computed t which was smaller than the value of -t table..Based on the research results that age and profitability do not influence the performance of the firms, it is suggested that investors should not pay any attention to those variables. On the other hand, they should pay attention to the variables of scale and financial leverage. It is recommended that for further research should include longer periode of the sample.

scholarly journals PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI PERIODE 2012 -2016

2019 ◽  
Author(s):  
Rahima Yahdi ◽  
Aminar Sutra Dewi
Keyword(s):  
Linear Regression ◽  
Capital Structure ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Company Size ◽  
Purposive Sampling ◽  
Company Value ◽  
The Capital Structure

Automotive companies suffered a loss due to a decrease in sales caused by high taxes and the proliferation of manufacturing components.The purpose of this study is to determine the effect of capital structure on value of company, Company size on value of company and profitability on value of company of IDX period 2012-2016, with 6 companies using purposive sampling method. Method of analysis used was multiple linear regression analysis.The result of the research shows that the capital structure do not have positive and significant influence to company value, and company size do not have positive and significant influence to company value while profitability has an effect on company value. This shows that high profitability influences company value in the eyes of investors.

scholarly journals Kinerja Karyawan Industri Manufaktur Perkayuan Kaitannya dengan Kelelahan Kerja (Burnout) dan Disiplin Kerja.

2019 ◽  
Vol 17 (1) ◽  
pp. 22
Author(s):  
Muhammad Taufik S Gunawan ◽  
Sumiyati Sumiyati ◽  
Masharyono Masharyono
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Employee Performance ◽  
Survey Methods ◽  
Cross Sectional ◽  
Analysis Technique ◽  
Measurement Tools ◽  
One Year

Objective of this research is to determine the effect of burnout and work discipline on employee performance. This research was conducted in a span of less than one year, so the research design used was a cross-sectional method. This study uses a descriptive and verification approach with explanatory survey methods. A total of 100 respondents were selected as samples using probability sampling. The research questionnaire is used as a research instrument to collect data from respondents, and the data analysis technique used is multiple linear regression. The findings of this research is work fatigue (burnout) and work discipline have a significant influence on employee performance.  Differences found in objects and research methods, population and research samples, research periods, measurement tools and research results, and sources of theory from foreign journals and foreign books

scholarly journals Faktor Yang Mempengaruhi Audit Delay

2020 ◽  
Vol 7 (2) ◽  
pp. 200-212
Author(s):  
Dwi Puryati
Keyword(s):  
Data Analysis ◽  
Financial Reporting ◽  
Random Sampling ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Going Public ◽  
Audit Opinion ◽  
Analysis Technique ◽  
External Auditor

Company is going public in Indonesia are required to publish their financial reporting that have been audited by an external auditor in accordance with the specified time. However  in practice there are still companies that are late in submitting financial reporting. This research  aims to examine the effect  of tenur audite, audit opinion and size company to audit delay in manufacturing companies listed in Indonesia Stock Exchange on 2015-2017. The population in this reserch is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 with total number of 152 companies. The sample selected by random sampling with the number of samples calculated by the Solvin Formula, and obtained the result of 60 of minimum samples.  The data analysis technique used  F and t examined. . The results of the study show that simultaneously tenur audite, audit opinion and company size have a significant effect on audit delay. While partially tenur audite and audit opinion have a  significant effect on audit delay, and company size does not significantly effect on audit delay. 

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BELI KONSUMEN PADA SITUS JUAL-BELI ONLINE

2020 ◽  
Vol 6 (2) ◽  
pp. 179
Author(s):  
I Gede Andri Setiawan ◽  
Sukardi Sukardi
Keyword(s):  
Data Analysis ◽  
Risk Perception ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Regression Coefficient ◽  
Regression Coefficients ◽  
Test Results ◽  
Price Perception ◽  
Usefulness Perception

The purpose of this study were to analyze (1) the influence of trust of the purchase interest of online shop consumers, (2) the influence of risk perception of the  purchase  interest  of  online  shop  consumers,  (3)  the  influence  of  use fulness perception of the purchase interest of online shop consumers, (4) the influence of price perception of the purchase interest of online shop consumers. The populations in this research are  student of Ahmad Dahlah University Yogyakarta  Campus  One.  The  method  sample  is  purposif  sampling  with  the number  of  sample  as  much  as  100  respondents  from  three  Faculty  that  is, Economy  Faculty,  Psycology  Faculty,  and  FTDI.  Collecting  data  using questionnaires  that  was  done  validity  test  and  realibity  test.  This  research  was done by using multiple linear regression data analysis. The  results  of  this  study  indicate  that  (1)  the  trust  is  not  significant influence on consumer purchase interest of the sites online shop, this is evidenced by the significant value  is bigger  than the probability alpha value of 0.05 (0,206 > 0.05), and the regression coefficient has a  positive value of 0.062; (2)  the  trust is not significant influence on consumer purchase interest of the sites online shop, this  is  evidenced  by  the  significant  value  is  bigger  than  the  probability  alpha value of 0.05 (0, 0,234 > 0.05), and the regression coefficient has a positive value of  0.057;  (3)  the  usefulness  perception  is  significant  influence  on  consumer purchase interest of the sites online shop, this is evidenced by the significant value is  smaller  than  the  probability  alpha  value  of  0.05  (0.000  <  0.05),  and  the regression coefficients has a positive value of 0.456; (4) the price perception is not significant  influence on consumer purchase interest of the sites online shop, this  is  evidenced  by  the  significant  value  is  bigger  than  the  probability  alpha value of 0.05 (0.066 > 0.05), and the regression coefficient has a  positive value of  0.111;  and  (5)  trust,  risk  perception,  usefulness  perception  and  price perception  together  have  an  effect  on  consumer  purchase  interest  of  the  sites online  shop,  this  is  evidenced  by  the  significant  value  is  smaller  than  the probability alpha value of 0.05 (0.000 < 0.05). The R2 test results in this study was obtained  R2 value  of  0.413.  This  shows  that  purchase  interest  is  influenced  by trust, risk perception, use perception, and price  perception by 41.3%, while the remaining 58.7% is influenced by other factors not observed by the researcher or considered fixed.

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