ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA

2020 ◽  
Vol 5 (2) ◽  
pp. 333
Author(s):  
Devi Ayu Putri
Keyword(s):  
Financial Reporting ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Participant Observation ◽  
Annual Reports ◽  
Company Size ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms

This study aims to examine and analyze (1) the effect of profitability on the timeliness of financial reporting (2) the effect of leverage on the timeliness of financial reporting (3) the effect of company size on the timeliness of financial reporting (4) the effect of reputation of public accounting firms on the accuracy financial reporting time and (5) the influence of the audit committee on the timeliness of financial reporting of companies listed on the Indonesian stock exchange. This research was conducted in the manufacturing sector of the consumer goods sector in 2012-2016 on the Indonesia Stock Exchange. Methods of research data using non-participant observation methods, by analyzing the annual reports and audit financial reports obtained. The data analysis method is logistic regression analysis, with hypothesis testing carried out by multivariate testing. The results showed that the profitability and audit committee had a positive effect on the timeliness of financial reporting, while leverage, company size, reputation of public accounting firms had no effect on timeliness of financial reporting. This research is expected to provide significant implications for related parties in assessing and predicting the timeliness of financial report submission.

MANDATORI ROTASI AUDITOR DAN KUALITAS AUDIT DI INDONESIA

2019 ◽  
Vol 5 (2) ◽  
pp. 54-64
Author(s):  
Wahyu Pramesti ◽  
Sayekti Endah Retno Meilani
Keyword(s):  
Audit Quality ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Annual Reports ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
Using Data ◽  
The Impact

The aims of this study is to determine the impact of audit rotation to audit quality in Indonesia. There are two types of audit rotation, first is rotation of public accounting firms and second is rotation of audit partners. This is quantitave research using 876 samples from members of company listing in Indonesia Stock Exchange from 2013 until 2015. Data colletion from annual reports these companies. These data are processes dan raise the regression equation that satisfy the classic assumtion. Using data from all companies listing in Indonesia Stock Exchange for period 2013 – 2015, we obtained te evidance that audit quality in Indonesia be affected by rotation of public accounting firms and rotation of audit partners. The result show that rotation of audit partners has positive impact to audit quality. While negative impact given by rotation of public accounting firm to audit rotation. It means that the higest frequent of rotating audit partners will increase the audit quality. To the contrary, while higest frequent rotation of public accounting firms will decrease the audit quality.

scholarly journals Effect of Debt Ratio, Company Size, Reputation of Public Accounting Firms and Company Growth on Going Concern Audit Opinions on Consumer Goods Companies Listed on The Indonesia Stock Exchange For The 2016-2019 Period

2021 ◽  
Vol 04 (11) ◽  
Author(s):  
Enda Noviyanti Simorangkir ◽  
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Company Size ◽  
Debt Ratio ◽  
Public Accounting ◽  
Accounting Firms ◽  
Going Concern ◽  
Public Accounting Firms ◽  
Audit Opinions ◽  
Company Growth

Go public companies are required to audit their financial statements by an independent auditor, namely an auditor who works at a public accounting firms. This study aims to examine the effect of debt ratio, company size, reputation of public accounting firms and company growth on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. This study uses a quantitative descriptive approach. The population is 51 Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample is 15 companies. The data analysis method used is logistic regression. The results of the study are the debt ratio, company size, reputation of public accounting firms and company growth simultaneously effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period. Debt ratio, company size, reputation of public accounting firms and company growth partially have no effect on going concern audit opinions on Consumer Goods Companies listed on the Indonesia Stock Exchange for the 2016-2019 period.

Determinant of Audit Report Lag Among Mining Companies in Indonesia

2019 ◽  
Vol 15 (1) ◽  
pp. 68
Author(s):  
Sari Angriany Natonis ◽  
Bambang Tjahjadi
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Fiscal Year ◽  
Company Size ◽  
Audit Report ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Mining Companies

Time period in completing the audit work until the date of publishing audit report is called audit report lag. BAPEPAM requires each of going-public companies to publish their annual reports not later than three months after the fiscal year ends. The aim of this research was to determine the effect of profitability, solvency, company size, audit opinion, and size of public accounting firm on audit report lag at mining companies listed on Indonesia Stock Exchange during the period of 2013-2017. As many as 12 samples were obtained through purposive sampling technique. The data analysis technique used was the multiple regression analysis. The results showed that the profitability and company size negatively affected the audit report lag, while the other variables, such as solvency, audit opinion, and size of public accounting firm, had no significant effect on the audit report. The result of simultaneous test showed that all independent variables influenced audit report lag with 32.8% of determination coefficient.

scholarly journals The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable

2018 ◽  
Vol 9 (3) ◽  
pp. 177-186 ◽  
Author(s):  
Nera Marinda Machdar ◽  
Dade Nurdiniah
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Statement ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Public Accounting Firms

This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables. This research also investigated the effects of corporate governance moderation that was proxied by the independent commissioner, institutional ownership, and audit committee in strengthening or weakening the reputation of the public accounting firms on the integrity of the financial statements. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The sample utilized the purposive sampling method and resulted in 34 manufacturing firms, so the total observations were 102 firms in all observed years. This research performed statistical data processing with EVIEWS 8. There are two main findings of this research. First, the reputation of public accounting firm affects the integrity of the financial statement. Second, corporate governance that utilizes the independent commissioners and institutional ownership strengthen the effect of the reputation of the public accounting firm on the integrity of the financial statement. However, corporate governance using audit committee weakens the reputation of the public accounting firm on the integrity of financial statements.

scholarly journals Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan

2016 ◽  
Vol 1 (2) ◽  
pp. 50
Author(s):  
Andrian Budi Prasetyo
Keyword(s):  
Financial Reporting ◽  
Ownership Structure ◽  
Audit Committee ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Fraudulent Financial Reporting ◽  
Financial Expertise ◽  
Firm Characteristic

This study examines the effect of audit committee characteristics, firm characteristic and ownership structure on the likelihood of fraudulent financial reporting. Audit committee characteristics is examined by audit committee financial expertise, meetings of the audit committee and the audit committee tenure. Firm characteristic is examined by the leverage, firm size, firm’s growth rate and external auditor. Ownership structure is examined by managerial ownership and institutional ownership. This research is using a quantitative methods research. This research is using secondary data that comes from the cases list of Otoritas Jasa Keuangan (OJK) and annual reports of the listed companies on the Indonesia Stock Exchange (IDX). Using a sample of 15 fraud and 15 non-fraud firms, we did not find a significant relation between the independent variabels and fraudulent financial reporting.

Pengaruh Model Prediksi Kebangkrutan, Leverage, Audit Lag, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern

2013 ◽  
Vol 5 (1) ◽  
pp. 55-76
Author(s):  
Anastasia Paula Salean
Keyword(s):  
Prediction Model ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Bankruptcy Prediction ◽  
Annual Reports ◽  
Company Size ◽  
Financial Reports ◽  
Audit Opinion ◽  
Going Concern

The objective of this research is to examine the effect of bankruptcy prediction model, leverage, audit lag, and company size towards obtaining a going concern audit opinion.  The samples in this study are 11 companies listed in Indonesian Stock Exchange being classified as manufacturing sector in the year 2008-2011. The sample in this study determined based on purposive sampling. Data used in this study is a secondary data such as annual reports or financial reports.  The results from this study are (1) bankruptcy prediction model having no significant impact on obtaining a going concern audit opinion, (2) leverage having a significant impact on obtaining a going concern audit opinion, (3) audit lag leverage having a significant impact on obtaining a going concern audit opinion, (4) company size having no significant impact on obtaining a going concern audit opinion. Keywords: obtaining a going concern audit opinion, bankruptcy prediction model,leverage, audit lag, company size

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Reputasi Kantor Akuntan Publik Terhadap Intellectual Capital Disclosure

2020 ◽  
Vol 2 (3) ◽  
pp. 3197-3215
Author(s):  
Radhiah Suri Utami ◽  
Henri Agustin
Keyword(s):  
Real Estate ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Research Population

This research investigate the effect of Company Size, Profitability, and the Reputation of Public Accounting Firms on Intellectual Capital Disclosure in high-ic intensive companies listed on the Indonesia Stock Exchange in 2016-2018. The type of this research is descriptive and causality research. The research population are High-IC Intensive companies with a total 115 companies from bank, advertising, printing and media, and real estate sub sectors listed on the Indonesia Stock Exchange in 2016-2018, and the sample was determined using the purposive sampling method, with 82 sample from 115 High-IC Intensive companies. Multiple reggression was used to analysis the data. The result shows that company size have a negative and significant effect on intellectual capital disclosure. Profitability have a negative and not significant effect on intellectual capital disclosure. The reputation of the public accounting firm have a positive and significant effect on intellectual capital disclosure, but company size and profitability have failed to intellectual capital disclosure

scholarly journals The Effect of Company Size, Company Age, Public Ownership and Audit Quality on Internet Financial Reporting

2017 ◽  
Vol 1 (2) ◽  
pp. 153
Author(s):  
Maulida Dewi Firdaus Abdullah ◽  
Muhammad Noor Ardiansah ◽  
Nurul Hamidah
Keyword(s):  
Financial Reporting ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Stock Index ◽  
Company Size ◽  
Public Ownership ◽  
Analysis Model ◽  
Big Ten ◽  
Accounting Firms

This study aims to examine the effect of company size, company age, public ownership, and audit quality toward Internet financial reporting on companies listed in Indonesia Sharia Stock Index (ISSI). This study uses secondary data from the financial statements issued by each company for the period 2015 and a report published by the Indonesia Stock Exchange (IDX). Logistic regression analysis model is used to analyze the data. The result of the research shows that IFR is influenced positively and significantly by company size, company age and public ownership indicating that the higher company size, company age and public ownership of a company, the higher the company's opportunity to do IFR. Meanwhile, IFR is influenced positively but not significant by audit quality, this because there are 60 companies that audited by non big ten accounting firms but doing IFR and there are 12 companies that audited by big ten accounting firms but not doing IFR. The influence of the four variables on IFR is 67,8%. 

scholarly journals Analisis Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan terhadap Pengungkapan Sustainability Report

2020 ◽  
Vol 4 (1) ◽  
pp. 16
Author(s):  
Robby Krisyadi ◽  
Elleen Elleen
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Company Size ◽  
Additional Information ◽  
Negative Results ◽  
Sustainability Reports ◽  
Sustainability Report

The objective of this study is to examine and analyze the correlation of company characteristics and corporate governance towards sustainability report disclosure. The company characteristics mentioned before consist of company size, leverage level, profitability level, and liquidity level, while the corporate governance consist of the board of directors’s meeting frequency and audit committee’s meeting frequency. Companies listed in the Indonesia Stock Exchange from 2014 to 2018 are the objects of this research. Data that needs to be collected are financial reports, annual reports, and sustainability reports if available. Purposive sample is the sampling technique used in this study by establishing certain characteristics that are in line with the objectives of the study. There are 301 companies used as samples. The data that has been collected will then be processed with a software called SPSS Version 22 which is analyzed with the logistic regression model. The test results in this study explain that company size, profitability, and the board of directors have a positive effect on sustainability report disclosure, while leverage and the audit committee don’t have any significant effects on the sustainability report disclosure. In addition, there are also significant negative results indicated by the liquidity variable on the sustainability report disclosure. This is triggered by the company's poor financial condition, so companies with low liquidity tend to disclose more additional information such as sustainability reports so that investors will continue to invest in the company.

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