scholarly journals Audit Lag, Tenure, Age, Size, Profitability and Solvent Resistance to Stock Volatility with Public Accountant Reputation as Moderation

2020 ◽  
Vol 1 ◽  
pp. 1-9
Author(s):  
Niken Savitri Primasari ◽  
Mohammad Ghofirin
Keyword(s):  
Annual Report ◽  
Stock Exchange ◽  
Financial Statements ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Negative Effects ◽  
Stock Volatility ◽  
The Public ◽  
Public Company ◽  
Public Accountant

Accordance with the principle of transparancy of financial statements and annual reports announce by the public company as an important element to avoid the gap time that might causing potentially negative effects information for investors, which thus delayed information phenomenon of the annual report issuer's in year 2019 recorded still reaching 2.4 highest from the year 2018, while the largest increase delayed reporting in the year 2020 for financial performance year end 2019 occurs because of covid-19 pandemic. The research will be conducted on a group of manufacturing companies listed on the Indonesia Stock Exchange with period year 2015 until 2020 and not included in the delisting list until the year 2020. The results obtained audit report lag has significant effect on the stock volatility

scholarly journals Audit Lag, Tenure, Age, Size, Profitability and Solvent Resistance to Stock Volatility with Public Accountant Reputation as Moderation

2021 ◽  
Vol 20 (1) ◽  
pp. 45
Author(s):  
Niken Savitri Primasari ◽  
Mohammad Ghofirin
Keyword(s):  
Annual Report ◽  
Stock Exchange ◽  
Financial Statements ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Negative Effects ◽  
Stock Volatility ◽  
The Public ◽  
Public Company ◽  
Public Accountant

Accordance with the principle of transparancy of financial statements and annual reports announce by the public company as an important element to avoid the gap time that might causing potentially negative effects information for investors, which thus delayed information phenomenon of the annual report issuer's in year 2019 recorded still reaching 2.4 highest from the year 2018, while the largest increase delayed reporting in the year 2020 for financial performance year end 2019 occurs because of covid-19 pandemic. The research will be conducted on a group of manufacturing companies listed on the Indonesia Stock Exchange with period year 2015 until 2020 and not included in the delisting list until the year 2020. The results obtained audit report lag has significant effect on the stock volatility. Keywords:  Audit Tenure, Lag, Age, Size, Profitability, Solvability, Stock Volatility

scholarly journals Do The CSR Mission And Emissions Disclosure Characterize The Company’s Success?

2020 ◽  
Vol 16 (1) ◽  
pp. 19
Author(s):  
Muhammad Jafar Shodiq
Keyword(s):  
Global Warming ◽  
Annual Report ◽  
Stock Exchange ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Short Term ◽  
Bottom Line ◽  
The Public ◽  
Global Sustainability ◽  
Future Success

<p>In the current global warming situation, disclosure of emissions in annual reports is a necessity. Legitimacy from the public is a strategic key to future success. The bottom line of disclosing emissions in annual reports is global sustainability. However, there are doubts about the correlation between disclosure of emissions and future success. If the company does not have a CSR mission, the disclosure of emissions is only of short-term interest and is not correlated with global sustainability. This study reveals the characteristics of successful and non-successful companies associated with the CSR mission and disclosure of carbon emissions in the annual report. By using a sample of 114 manufacturing companies listed on the Indonesia Stock Exchange, this study shows that successful companies are characterized by having a strong CSR mission and commitment to disclosing emissions.</p>

scholarly journals EFFECT OF KAP SUBSTITUTION AND ANNUAL REPORT DISCLOSURE ON MARKET REACTIONS

2019 ◽  
Vol 2 (2) ◽  
pp. 149
Author(s):  
Nita Nurul Fajar ◽  
Listiya Ike Purnomo
Keyword(s):  
Sampling Method ◽  
Annual Report ◽  
Market Reaction ◽  
Stock Exchange ◽  
Financial Statements ◽  
Total Sample ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Market Reactions ◽  
Analysis Techniques

The purpose of this study is to find out how much the market reaction is influenced  by the substitution of KAP and disclosure of annual reports in a given period. Abnormal Return is used as a measurement for market reactions while the variables used in this study are Substitution of KAP and mandatory disclosures used to measure disclosure of annual reports. The data use form of audited financial statements by an independent auditor obtained from the official IDX website www.IDX.com using a purposive sampling method based on certain criteria. Samples in this study were 16 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. So that the total sample obtained is 80 company data. Hypothesis testing is done by using multiple linear regression data analysis techniques. Data is collected, then processed and analyzed using the SPSS 22.0 for Windows application program. The results of this study are Substitution of KAP had a significant effect while the disclosure of the annual report had no effect, but the two variables simultaneously had an effect on the market reaction. 

scholarly journals Pengaruh Achange, Oship, Leverage, dan Receivable terhadap Fraud

2021 ◽  
Vol 4 (1) ◽  
pp. 104
Author(s):  
Ratih Qadarti Anjilni
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Financial Statements ◽  
Panel Regression ◽  
Manufacturing Companies ◽  
The Public ◽  
Public Company ◽  
Negative Effect ◽  
Score Method ◽  
Positive Effect

Abstract Financial statements are a means of financial information for internal and external parties in decision making. The information contained in the financial statements is very helpful for owners or other parties such as creditors and investors in assessing the company. When a public company publishes its financial statements, it wants to describe the situation and conditions in the best possible condition (Skousen et al., 2009). This study aims to test the influence of achange, oship, leverage and receivable on fraud. Consumer Goods Sector Manufacturing Companies listed on the Indonesia Stock Exchange as many as 39 companies in the period 2015 - 2019 are the population in this study. The samples in this study were 17 manufacturing companies in the Consumer Goods sector in the period 2015 - 2019 that allegedly committed Fraud. Detection of companies that commit Fraud using the Beneish M-Score method. Data Analysis uses a panel regression model with the Eviews 8.0 program. The results showed that only leverage has a significant negative effect on partial fraud. achange, oship and receivable have no significant effect on fraud, but achange, oship, leverage and receivable simultaneously have a significant positive effect on Fraud. This research is expected to help tax fission, companies and the public in detecting early fraud on financial statements that occur in the company.Keywords: Achange; Oship; Leverage; Receivable; Fraud  AbstrakLaporan keuangan merupakan sarana informasi keuangan bagi pihak internal dan eksternal dalam pengambilan keputusan. Informasi yang terdapat dalam laporan keuangan sangat membantu pemilik atau pihak lain seperti kreditur dan investor dalam menilai perusahaan. Pada saat perusahaan publik menerbitkan laporan keuangannya, sesungguhnya perusahaan ingin menggambarkan situasi dan kondisinya dalam keadaan terbaik (Skousen et al., 2009). Penelitian ini bertujuan untuk menguji pengaruh Achange, Oship, Leverage dan receivable terhadap Fraud. Perusahaan Manufaktur Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia sebanyak 39 perusahaan periode 2015 -2019 merupakan populasi pada penelitian ini. Sampel dalam penelitian ini adalah 17 perusahaan manufaktur sektor Barang Konsumsi Periode 2015 – 2019 yang diduga melakukan Fraud. Pendeteksian perusahaan yang melakukan Fraud menggunakan metode Beneish M-Score. Data Analisis menggunakan model regresi panel dengan program Eviews 8.0. Hasil penelitian menunjukkan bahwa hanya leverage yang berpengaruh signifikan negatif terhadap fraud secara parsial. Achange, oship dan receivable tidak berpengaruh signifikan terhadap fraud, tetapi achange, oship, leverage dan receivable secara simultan berpengaruh signifikan positif terhadap fraud. Penelitian ini diharapkan dapat membantu fiskus pajak, perusahaan dan masyarakat dalam mendeteksi lebih dini kecurangan atas laporan keuangan yang terjadi di perusahaan. Kata kunci: Achange; Oship; Leverage; Receivable; Fraud

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 Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor

2018 ◽  
Vol 9 (1) ◽  
pp. 82-91 ◽  
Author(s):  
Atika Sukma Winata ◽  
Indah Anisykurlillah
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Management Turnover ◽  
Factors Affecting ◽  
Audit Opinion ◽  
The Public ◽  
Auditor Switching ◽  
Public Accountant

This study aims at analyzing the influence of the Public Accountant Firms Size, Size of Company, Financial Distress, Audit Opinion and Management Turnover toward Auditor Switching. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2011-2015 consisting of 134 companies. The sample was obtained by purposive sampling technique which resulted in the sample of 26 companies. Methods of data analysis using logistic regression and SPSS 21 using data and other information obtained from Annual Report. Results of this study shows that the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly. The value of Nagelkerke R Square is 0.283. conclusions of this study is the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly.

scholarly journals PERAN PEMODERASI TRANSPARANSI INFORMASI : PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Indonesia)

2019 ◽  
Vol 14 (2) ◽  
pp. 407-418
Author(s):  
Andi Kartika ◽  
Sri Sudarsi ◽  
Moch Irsad
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Financial Statements ◽  
Positive Influence ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Significant Positive Influence

This study aims to examine and obtain empirical evidence about the effect of tax avoidance on firm value with transparency as a moderating variable in manufacturing companies listed on the Stock Exchange in 2013-2017. The data used is archived data in the form of annual reports and financial statements of manufacturing companies listed on the IDX. The results of this study indicate that tax avoidance as measured by the Effective Tax Rate (ETR) proxy which has a significant positive influence on firm value measured using Tobins' Q ratio and transparency can weaken the moderation between the effect of tax avoidance on firm value

scholarly journals Pengaruh Pergantian Auditor dan Kualitas Audit terhadap Opini Audit Going Concern: Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia

2013 ◽  
Vol 4 (1) ◽  
pp. 514-530
Author(s):  
Arlen Djunaidi ◽  
Gatot Soepriyanto
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
The Public ◽  
Going Concern ◽  
Auditor Switching ◽  
Big Four ◽  
Public Accountant

This study aims to analyze the effect of auditor switching and audit quality on going concern audit opinion in listed manufacturing companies of the Indonesia Stock Exchange (BEI) in the year 2006 to 2008. Auditor switching was marked by a change to the Public Accountant firms (KAP) who perform the audits or companies used the services of an auditor different than before. Audit quality is proxied by the scale of the BigFour auditors or non-Big Four. Going-concern audit opinion is the explanation given by the auditor if there is any doubt regarding the ability of the company to survive in the future. This study used 70 samples out of 452 populations, using purposive sampling technique in which the main criterion is the sample company received going-concern audit opinion in the year preceding the auditor switched. Results of the study showed that the change of auditors and audit quality is not a factor in determining going concern audit opinion of the company.

scholarly journals Pengaruh Fraud Hexagon Model Terhadap Fraudulent Laporan Keuangan pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2016-2019

2021 ◽  
Vol 13 (2) ◽  
pp. 245-259
Author(s):  
Samuel Gevanry Sagala ◽  
Valentine Siagian
Keyword(s):  
Financial Stability ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Annual Reports ◽  
Political Connections ◽  
Manufacturing Companies ◽  
Food And Beverage ◽  
Fraudulent Financial Statements

Abstract This study aims to determine the effect of the fraud hexagon model, namely pressure (stimulus) which is proxied by financial targets and financial stability, capabilities that are proxied by changes in directors, opportunities proxied by ineffective monitoring, rationalization proxied by change in auditors, arrogance proxied by frequent number of CEO's picture, and collusion proxied by government projects, political connections and state-owned enterprises to fraudulent financial statements. The sample of this study is the food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. This study uses secondary data, namely financial reports and annual reports. Based on the purposive sampling method, the number of companies sampled in this study was 18 companies from a total of 32 companies registered and analyzed by multiple linear regression analysis using the SPSS 25 program. The results of this study found that the elements of pressure that are proxied by financial targets and financial stability had a significant effect on fraudulent financial statements. Meanwhile, change of directors, ineffective monitoring, change in auditors, frequent number of CEO's pictures, government projects, political connections and state-owned enterprises have no significant effect on fraudulent financial statements in food and beverage sub sector manufacturing companies listed on the IDX in 2016- 2019. Keywords: Fraudulent Financial Statement, and Fraud Hexagon Model

scholarly journals PENGARUH KEBIJAKAN DIVIDEN TERHADAP VOLATILITAS HARGA SAHAM DENGAN INFLASI SEBAGAI VARIABEL MODERASI

2020 ◽  
Vol 2 (2) ◽  
pp. 85-94
Author(s):  
Patricia Maurin Aten ◽  
Dade Nurdiniah
Keyword(s):  
Stock Price ◽  
Sampling Method ◽  
Stock Exchange ◽  
Price Volatility ◽  
Financial Statements ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Dividend Yield ◽  
Stock Price Volatility ◽  
Dividend Payout

This study aims to analyze the effect of dividend payout ratio and dividend yield on stock price volatility with inflation as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. Documentary data (secondary) from financial statements and annual reports are used in this study. The population of this study includes manufacturing companies listed on the Stock Exchange from 2013-2017 and IPOs at least from 2013. The sampling method used in this study was purposive sampling, of which 44 companies were included in the criteria of this study. The analytical method carried out in this study is multiple regression. The results show that the variable that has a significant influence on stock price volatility is only the dividend payout ratio. The more dynamic the dividend payout ratio, the higher the stock price volatility, and vice versa. Research also shows the results that the inflation variable does not moderate the effect of dividend payout ratio and dividend yield on stock price volatility. Keywords: dividend payout ratio, dividend yield, stock price volatility, inflation

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