DETERMINAN TIMELINESS OF FINANCIAL REPORTING PADA INDUSTRI MANUFAKTUR INDONESIA

2017 ◽  
Vol 2 (1) ◽  
pp. 73
Author(s):  
Mohamad Zulman Hakim
Keyword(s):  
Financial Reporting ◽  
Manufacturing Industry ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Return On Assets ◽  
Financial Report ◽  
Independent Variables ◽  
Equity Ratio

This study aims to prove empirically the factors that affect the Timeliness of Financial Reporting. These factors are Return on Assets (ROA), Debt to Equity Ratio (DER), Company Size and Auditor Opinion as Independent Variables and Timeliness of Financial Statements as Dependent Variables.The population of this study is the Manufacturing Industry listed on the Indonesia Stock Exchange period 2012-2014. The sample was determined by purposive sampling method and 66 companies were obtained. The data used are obtained from the published company financial report. The method of analysis used is logistic regression at 5% significance level.Empirical study shows that ROA has significant effect on Timeliness of Financial Reporting. DER, Company Size and Auditor Opinion have no significant effect on Timeliness of Financial Reporting. Keywords:    ROA, DER, Company Size, Auditor Opinion, Timeliness of Financial Reporting

scholarly journals ANALISA FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2016 ◽  
Vol 11 (2) ◽  
pp. 1
Author(s):  
Joko Suryanto ◽  
Indra Pahala
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Public Ownership ◽  
Audit Opinion ◽  
Independent Variables ◽  
Equity Ratio ◽  
The Relationship

This research aims to examine the effect of the relationship between firm size, profitability, solvency, public ownership, and the audit opinion on the timeliness of financial reporting. The dependent variable in the form of timekeeping company deliver the financial statements to the Stock Exchange. Meanwhile for the independent variables such as firm size measured by total asets of the company, profitability is measured by profit margin ratio, solvency measured by debt-to-equity ratio, public ownership is measured by the percentage of the number of shares owned by the community, and the audit opinion is measured with an unqualified opinion and otherwise unqualified. This study uses secondary data with population automotive companies and telecommunications components and annual financial statements issued on the Stock Exchange in the period 2010-2012. From the analysis conducted in this study it can be concluded that the size of the company significantly influence the timeliness of financial reporting. While profitability, solvency, public ownership, and the audit opinion does not affect the timeliness of financial reporting.   Keywords:       Company Size, Profitability, Solvency, Public Shareholding, Opinion Audit and Financial Reporting Timeliness.

scholarly journals Anaylsis Of Initial Stock Underpricing Phenomenon At Indonesia Stock Exchange

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Srifatmawati Ahmad
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Return On Assets ◽  
Financial Report ◽  
Insignificant Effect ◽  
Report Data ◽  
Equity Ratio

AbstrakThe purpose of this study was to analyze the effect of firm size using Debt to Equity Ratio, Return on Assets, and Earning per Share on the level of initial stock underpricing on the Indonesia Stock Exchange.The population in this study were companies that carried out IPOs in 2012 - 2013. Samples were selected using purposive sampling technique, and the sample are 13 companies. Data collection is done by taking company financial report data from the Indonesian Capital Market Directory (ICMD) book and downloading the official website of the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis with SPSS version 23.0.The results showed that the Company Size had a negative and insignificant effect on the initial stock undepricing level on the Indonesia Stock Exchange. Debt to Equity Ratio has a negative and significant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Return on Assets has a negative and significant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Earning per Share has a positive and insignificant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Keywords: Company Size, Debt to Equity Ratio, Return on Assets, Earning per Share and Underpricing.

scholarly journals PENGARUH PAJAK, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER

2020 ◽  
Vol 7 (2) ◽  
pp. 247
Author(s):  
Helti Cledy ◽  
Muhammad Nuryatno Amin
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Financial Statements ◽  
Company Size ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Practice Transfer ◽  
Positive Effect ◽  
Observation Period

<p><em>This study aims to determine the effect of tax, company size, profitability, and leverage on the company's decision to practice transfer pricing. The dependent variable in this study is transfer pricing. Meanwhile, the independent variables used are tax, company size, profitability, and leverage. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a purposive sampling method. The sample used was 31 companies with an observation period of 3 years, so as many as 93 samples were obtained. The data of this study were obtained by looking at the company's financial statements in the period 2016-2018. This study used logistic regression analysis with SPSS Program</em></p><em>The results showed that tax and profitability had a positive effect on the company's decision to transfer pricing. While company size and leverage variables do not affect the company's decision to transfer pricing</em>

scholarly journals Pengaruh Independensi Auditor, Kualitas Audit, Manajemen Laba, Dan Komisaris Independen Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2014-2017)

2019 ◽  
Vol 16 (1) ◽  
Author(s):  
Sri Ayem ◽  
Dewi Yuliana
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Auditor Independence ◽  
Financial Report ◽  
Independent Variables ◽  
Descriptive Research

The purpose of this study was to determine the effect of auditor independence, audit quality, earnings management, and independent commissioners on the integrity of financial statements. This research is included in descriptive research. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) during 2014-2017. The sample in this study was determined using a purposive sampling method and obtained 25 companies, samples in the 4 years of the annual financial report. The type of data used is secondary data. To find out the influence between independent variables and the dependent variable using the method of multiple regression analysis. The results of this study indicate that auditor independence has no significant effect, audit quality has no significant effect, earnings management has a significant effect, independent commissioners have a significant effect on the integrity of financial statements.

scholarly journals Analisis Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Consumer Goods Terdaftar Di Bursa Efek Indonesia Periode 2016-2018

2021 ◽  
Vol 5 (2) ◽  
pp. 27-39
Author(s):  
Hasdi Suryadi
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Financial Reporting ◽  
Ownership Structure ◽  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Research Data ◽  
Company Size ◽  
Independent Variables

This study aims to test empirically the independent variables consisting of profitability, company size, company age, auditor opinion, ownership structure and leverage affect the dependent variable on timeliness of financial reporting partially and simultaneously. The data population used is all consumer goods companies listed on the Indonesia Stock Exchange for the period 2016-2018. This research uses purposive sampling method, there are 24 companies that meet the criteria with a total of 72 samples used as research data. Data analysis using logistic regression analysis. The results showed that partially profitability, company size, company age, auditor opinion, ownership structure and leverage had no effect on the timeliness of financial reporting and simultaneously profitability, company size, company age, auditor opinion, ownership structure and leverage had an effect on timeliness finance report.

scholarly journals Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Ketepatan Waktu Pelaporan Keuangan

2021 ◽  
Vol 12 (1) ◽  
pp. 96
Author(s):  
Lilis Handayani ◽  
Krisnhoe Sukma Danuta ◽  
Ginanjar Adi Nugraha
Keyword(s):  
Financial Reporting ◽  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Company Size ◽  
Negative Effects ◽  
Industrial Sectors ◽  
Positive Effect

This study aims to determine the effect of profitability, company size, and leverage on the timeliness of financial reporting. This research is quantitative research, using secondary data from financial statements. Purposive sampling method were used in this research, resulting 26 companies in basic manufacturing and chemical industrial sectors listed on the Indonesia Stock Exchange, 2016 to 2018 period as sample. Analysis of the data used in this study is logistic regression. The results show that the profitability has a significant positive effect on the timeliness of financial reporting, company size does not affect the timeliness of financial reporting, and leverage have significant negative effects to timeliness of financial reporting. This research can be used by the companies to improve their timeliness of financial reporting.

Pengaruh Profitabilitas, Opini Auditor, dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan di Bursa Efek Indonesia Periode Tahun 2012-2014

2018 ◽  
Vol 16 (1) ◽  
pp. 100 ◽  
Author(s):  
Hefi Dwi Oktavia ◽  
Diah Hari Suryaningrum
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Business Decision ◽  
Audit Reports ◽  
Source Of Information ◽  
Independent Audit ◽  
Observation Period

Financial reporting is a source of information that can be used for business decision making. The faster the financial statements are conveyed, the information contained therein is more useful, and users of financial statements can make better decisions, both in terms of quality and time. But in reality some companies still get sanctions for delays in financial reporting. Therefore, this study aims to examine and prove empirically the factors that cause delays in reporting, namely profitability, auditors� opinion, and company size. The population of this study is food and beverages companies listed on the Indonesia Stock Exchange for the period 2012-2014, with a sample of 12 companies with the observation period of 2012 to 2014. The sampling method used was purposive sampling. The analytical method used is Logistic Regression. The data used in this study are the financial statements and independent audit reports of each published company. The results of the study prove that the factors of profitability, auditors� opinion, and company size do not affect the timeliness of the submission of financial statements. This implies that the company's awareness to submit financial statements is caused by other conditional conditions that were not examined in this study.

scholarly journals Effect of Audit Opinion, Company Size, Financial Distress and Return on Assets on Auditor Switching

2019 ◽  
Vol 9 (2) ◽  
pp. 4249-4254
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Audit Opinion ◽  
Auditor Switching ◽  
Analysis Technique

Every company that goes public or has already listed on the stock exchange must first be audited financial statements before publishing. Auditors who audit often change, both mandatory and voluntary. The researcher wants to know what causes the company to make auditor changes. This study aims to determine the effect of audit opinion, company size, financial distress and return on assets for auditor switching. This study conducted on manufacturing companies listed in Indonesia Stock Exchange period year 2015-2017. A total of 36 manufacturing companies are used as sample by using the purposive sampling method. Data analysis technique used is logistic regression analysis with SPSS version 25. Auditor switching is measured by the switch of audit partner. The result concluded that audit opinion effect on auditor switching, whereas the company size, financial distress and return on assets have no effect on auditor switching.

scholarly journals KARAKTERISTIK PERUSAHAAN, KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN DAN KEMUNGKINAN KECURANGAN PELAPORAN KEUANGAN

2020 ◽  
Vol 8 (1) ◽  
pp. 31
Author(s):  
Husaini Husaini ◽  
Salma Yuniza
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Disclosure ◽  
Company Size ◽  
Manufacturing Companies ◽  
Fraudulent Financial Reporting ◽  
Financial Statement Fraud

This research aims to obtain empirical evidence regarding the effect of the characteristics of the company's financial disclosure statements of completeness and consequently to the financial statement fraud. Characteristics of companies in this study consists of company size, leverage, liquidity, the company's corporate status and age.The population in this research is the manufacturing companies listed on the Indonesia stock exchange over the years 2011-2013. Purposive sampling method based on retrieved 98 companies listed on the Indonesia stock exchange as research samples. Research on regression model using two. Using multiple linear regression, the study found the size of the company and the company's status affect the completeness of the disclosure of the financial statements. Leverage, liquidity and the age of the company does not affect the completeness of the disclosure of the financial statements. Then, the sample is categorized into 2 categories by using the Beneish model M-Score that the company that did the possibility of fraudulent financial reporting and company didn't do the possibility of fraudulent financial reporting. Using the method of logistic regression, this research found that the completeness of the pengungakap financial statements have no effect against the possibility of fraud in financial reporting.

scholarly journals PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE DAN CASH ON HAND TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG GO PUBLIC TAHUN 2017-2018 DI BURSA EFEK INDONESIA)

2020 ◽  
Vol 15 (2) ◽  
pp. 279
Author(s):  
Dian Widiyati
Keyword(s):  
Regression Analysis ◽  
Coal Mining ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Total Sample ◽  
Company Size ◽  
Independent Variables ◽  
Mining Companies

This study aims to analyze and obtain empirical evidence about the effect of profitabilitas, company size, leverage and cash on hand for firm value in coal mining companies in Indonesia. Independent variables used in this study is profitabilitas, company size, leverage and cash on hand. Dependent variable used in this study is firm value. The method of analysis of this research used multiple regression analysis. Study’s population was coal mining companies listed in Indonesia Stock Exchange (IDX) period among 2017-2018 with amount 22 companies. Data was collected by purposive sampling method so the total sample is 17 companies and 34 data of financial statements companies were taken as study’s observation. The result of this research showed that (1) profitabilitas significantly effect firm value, (2) company size significantly effect firm value, (3) leverage significantly effect firm value, (4) cash on hand not significantly effect firm value.

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