scholarly journals AUDITOR SWITCHING AND AUDIT TENURE ON AUDIT QUALITY, FEE AUDIT ON THE INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 1 (1) ◽  
pp. 22-34
Author(s):  
Jamaluddin Majid ◽  
Ratnasari Ratnasari ◽  
Ridwan Tabe
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Company Size ◽  
Manufacturing Companies ◽  
Auditor Switching

The research was aimed to determine the effect of auditor switching, audit tenure,  company size variables on audit quality and to determine fee audit fee variables in moderating the effect between auditor switching, audit tenure, and company size variables on audit quality. The population is manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The total sample is 43 companies using the purposive sampling technique. The data used in the research were financial statements. The method of data analysis uses logistic regression analysis for the hypotheses of auditor switching, audit tenure, and company size. Logistic regression analysis with a residual test for the hypotheses of auditor switching, audit tenure, and company size on audit quality that moderated by fee audit. The results of the research indicated that auditor switching had a negative and significant effect on audit quality. While audit tenure and company size have a positive and significant effect on audit quality. Related to moderating variables indicate that fee audit is not able to moderate auditor switching and audit tenure on audit quality. Conversely, fee audit has an effect as a moderating variable between company size and audit quality

scholarly journals Pengaruh Merger, Pergantian Manajemen, Ketidakpuasan Perusahaan, Fee Audit, dan Audit Delay pada Auditor Switching

2020 ◽  
Vol 1 (1) ◽  
pp. 1-17
Author(s):  
Nonik Dia Permatasari ◽  
Haifah Haifah ◽  
Nanda Widaninggar
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Stock Exchange ◽  
Secondary Data ◽  
Audit Fees ◽  
Manufacturing Companies ◽  
Management Change ◽  
Auditor Switching

This study was conducted to find the effect of merger, management change, company dissatisfaction, audit fees, audit delay on auditor switching turnover in manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2014-2018. Data used in this study namely secondary data of companies listed on the Indonesia Stock Exchange in 20142018 with a sample of 76 companies. This study used logistic regression analysis. The results confirmed that (1) the merger variable had no effect on auditor switching (2) management change variable had no effect on auditor switching (3) company dissatisfaction had an effect on auditor switching (4) audit fees had an effect on auditor switching (5) audit delay had an effect on auditor switching.

scholarly journals Pengaruh Audit Tenure dan Auditor Switching Terhadap Kualitas Audit pada Perusahaan Manufaktur Di Indonesia dengan Financial Distress Sebagai Pemoderasi

2021 ◽  
Vol 3 (1) ◽  
pp. 82-97
Author(s):  
Dede Elevendra ◽  
Nayang Helmayunita
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Financial Distress ◽  
Audit Quality ◽  
Stock Exchange ◽  
Auditor Switching

The purpose of this study was to determine the effect of audit tenure and auditor switching on audit quality with financial distress as a moderating variable. The analysis of this research used logistic regression analysis. The sample consists of companies listed on the Indonesia Stock Exchange (BEI) for the current year (2015-2019). The results showed that audit tenure and auditor switching had no effect on audit quality and financial distress was unable to moderate the effect of audit tenure and auditor switching on audit quality.

scholarly journals ANALISIS PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES

2017 ◽  
Vol 6 (2) ◽  
pp. 167
Author(s):  
Zulvi Nurbaiti ◽  
Rustam Hanafi
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Total Sample ◽  
Financial Restatement

This study aimed to analyze the factors that effect the level of accounting irregularities. Accounting Irregularities isthe aggresive accounting practices, misuse of the facts that apply to the financial statements either intentionallyor unintentionally, omission or misinterpretation of accounting standarts, and fraud. The variables of thr frauddiamond that used is pressure, opportunity, rationalozation and capability. The population in this study is the nonfinancialcompanies listed in Indonesia Stock Exchange in 2012-2014 and the sampling technique is purposivesampling. The type of data used are secondary data from Indonesia Stock Exchange in the form of financialstatement. Total sample of this study is 81 non financial companies, that perform restatement during 2012 until2014. This research used logistic regression analysis to test the hypothesis. The result of this study indicate thatrationalization has positif significant effect on the level of accounting irregularities. While the pressure, opportunityand capability had no significant effect on the level of accounting irregularities.Keywords : Accounting Irregularities, Fraud,Fraud Diamond, Financial Restatement

scholarly journals Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Praktik Perataan Laba (Income Smoothing)

2020 ◽  
Vol 30 (7) ◽  
pp. 1767
Author(s):  
Ngurah Surya Maotama ◽  
Ida Bagus Putra Astika
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Income Smoothing ◽  
Managerial Ownership ◽  
Company Size ◽  
Analysis Techniques

The research aims to obtain empirical evidence about the effect of profitability, company size, and managerial ownership on income smoothing practices (Income Smoothing). This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling technique using purprosive sampling method obtained 18 selected companies to be sampled with 3 years of observation so as to get a total sample of 54. Hypothesis testing was tested using logistic regression analysis techniques. positive about income smoothing practices (Income Smoohing). Keywords : Income Smoothing Practices; Profitability; Company Size; Managerial Ownership.

scholarly journals PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)

2018 ◽  
Vol 3 (1) ◽  
pp. 29-39
Author(s):  
Ninik Andriani ◽  
Nursiam Nursiam
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Audit Quality ◽  
Stock Exchange ◽  
Statistic Analysis ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Audit Fee ◽  
Auditor Reputation

This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in manufacturing companies listed in Indonesian Stock Exchange of  2013-2015. Population of the research is 117 manufacturing companies listed in Indonesian Stock Exchange of 2013-2015. Sample was taken by using purposive sampling, namely sampling with certain  consideration. Based on the criteria, data sample of 37 manufacturing companies for period of three years were obtained, so that sample was 104 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit tenure, audit rotation and auditor reputation have no influences to the audit quality, and audit fee has significant effect on audit quality. Keywords: audit fee, audit tenure, audit rotation, auditor reputation, audit quality 

scholarly journals Pengaruh Ukuran Perusahaan, Kualitas Audit Dan Profitabilitas Terhadap Kecepatan Waktu Dalam Penyampaian Laporan Keuangan

2018 ◽  
Vol 14 (1) ◽  
pp. 26-33
Author(s):  
Fitri Dwi Jayanti
Keyword(s):  
Logistic Regression ◽  
Audit Quality ◽  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
Manufacturing Companies ◽  
Variable Size ◽  
Big Four ◽  
Public Accountant

This research aimed to examine the influence of the which consists company size, audit quality and profitability on the speed submission of financial statements in the manufacturing companies listed on the Indonesia Stock Excange (IDX) in 2013 to 2015. Purposive sampling technique is used to obtain the sample size by 66 manufacturing or 198 data in three years. To analyze hyphotesis this research used logistic regression with SPSS version 21.The result of this study showed that audit quality variabels measured by Public Accountant Office big four and non big four received or influenced the speed submission of financial statements while the variable size of the company and profitability hypothesis rejected or variable does not affect the speed submission of financial statements. Keywords: Company Size, Quality of KAP, Profitability, the speed submission of financial statements

scholarly journals The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality

2020 ◽  
Vol 8 (3) ◽  
pp. 393-402
Author(s):  
Kinanti Putri Nasuci ◽  
Retna Sari ◽  
Ratna Hindria Dyah Pita Sari
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Quantitative Research ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Literature Study

This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018.  The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation

scholarly journals Analysis of Fraud Factors in Financial Statement Fraud.

2018 ◽  
pp. 629-634
Author(s):  
Noer Sasongko ◽  
Anna Nurmulina ◽  
Dahlia Fernandez
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Real Estate ◽  
Logistic Regression Analysis ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Purposive Sampling

The aim of this research is to analyze the influence of Fraud Pentagon in detecting the phenomenon of financial statement fraud. In this research, there are 5 variables that are hypothesized to affect fraud. These variables are derived from the 5 elements of the fraud pentagon, namely Pressure, Opportunity, Rationalization, Competence and Arrogance. The population of this research were property and real estate companies listed in Indonesia Stock Exchange (IDX) 2014-2016. The research used the purposive sampling technique and found 35 companies, within 3 years of observation. Thus, the total number of samples studied was 105. In this research, the hypotheses were analyzed using logistic regression analysis. The results indicated that Pressure, Opportunity, Rationalization, Arrogance have an influence on financial statement fraud. Meanwhile, Competence does not have influence on financial statement fraud.

scholarly journals FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013-2015

2017 ◽  
Vol 22 (3) ◽  
Author(s):  
Rini Tri Hastuti
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
The Status

The purpose of this research is to reexamine the factors allegedly effecttoincome smoothing, whiches firm size, profitability, financial leverage, institutional ownership. The sample of this study consisted of 59 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 until 2015. To determine the status of grading company and not a profit grader used Eckel index. As for answering research hypothesis used Logistic Regression analysis tools. The results of this study concludes that income smoothing taken by the company to go public in the Indonesia Stock Exchange (IDX). Multivariate testing using the Logistic Regression showed thatfirm size, profitability, financial leverage has significant effect on income smoothing. While, the variable institutional ownership had no significant effect on income smoothing.

scholarly journals Praktik Perataan Laba dan Faktor - Faktor yang Mempengaruhinya

2020 ◽  
Vol 30 (11) ◽  
pp. 2864
Author(s):  
Ni Made Ayu Pinatih ◽  
Ida Bagus Putra Astika
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Company Size ◽  
Cash Holding ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of company size, profitability, financial leverage, and cash holding on income smoothing practices. The population in this study were 126 manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. The method of determining samples by purposive sampling. The number of samples obtained was 48 samples with observations over 5 years so there were 240 observations. The practice of income smoothing is calculated using the eckel index and the analysis technique used is logistic regression analysis. The results of the analysis in this study indicate that company size, profitability, financial leverage, and cash holding have a positive effect on the income smoothing practices of manufacturing companies listed on the Indonesia Stock Exchange for the period 2014 to 2018. This study can provide additional knowledge about the effect of company size, profitability, financial leverage and cash holding on income smoothing practices. Keywords : Company Size; Profitability; Financial Leverage; Cash holding; Income Smoothing.

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