FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN KEUANGAN

In the quality of financial information there are two types of disclosure issued by the company. The disclosure is mandatory disclosure is a mandatory disclosure of government regulation and voluntary disclosure is an unregulated disclosure. The purpose of this study to determine the effect of ROA, Leverage and size of the company on the disclosure of financial statements. The disclosure categories used in this study were Mandatory Disclosure categories by taking a sample of 9 companies after deducting from the specified sample criteria. Data analysis method used is panel data regression analysis.

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Pengaruh Agresivitas Pelaporan Keuangan Terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi Pada Negara-Negara Anggota G-20)

Organum: Jurnal Saintifik Manajemen dan Akuntansi ◽

10.35138/organum.v2i1.55 ◽

2019 ◽

Vol 2 (1) ◽

pp. 12-24

Author(s):

Rezza Regia Sugandi ◽

Ida Farida Adi Prawira

Keyword(s):

Financial Reporting ◽

Financial Statements ◽

Mandatory Disclosure ◽

Analysis Method ◽

Tax Aggressiveness ◽

Panel Data Regression ◽

Data Regression ◽

Before And After ◽

Disclosure Rules ◽

Descriptive Statistical Analysis

This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial statements of companies listed on investing.com for the 2016-2017 period. The samples used were 54 companies. The data analysis method used descriptive statistical analysis using panel data regression. The results showed that the aggressiveness of financial reporting affected the tax aggressiveness and there was no difference in the behavior of tax aggressiveness between before and after the implementation of mandatory disclosure rules.

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Pengaruh Pendapatan Asli Daerah dan Flypaper Effect Terhadap Perilaku Oportunistik Penyusun Anggaran

Akuntabilitas ◽

10.15408/akt.v14i1.17891 ◽

2021 ◽

Vol 14 (1) ◽

pp. 13-26

Author(s):

Anita DeGrave ◽

Raja Vanaldo Boang Manalu ◽

Rein J Wekan

Keyword(s):

Regression Analysis ◽

Panel Data ◽

Opportunistic Behavior ◽

Analysis Method ◽

Flypaper Effect ◽

Local Revenue ◽

Panel Data Regression ◽

Data Regression

This study aims to test and analyze the effect of local revenue and flypaper effect on the opportunistic behavior of budget makers. The data used in this research is panel data from eleven districts/cities in Maluku province from 2014 to 2020. The analysis method used is panel data regression analysis. The results showed that: (1) Local Own Revenue has a positive and significant effect on the Opportunistic Behavior of Regency/City Budget Formers in Maluku. This means that the higher the District/City Original Revenue, the higher the Opportunistic Behavior of Budget Compilers; (2) The Flypaper Effect has a positive and significant effect on the Opportunistic Behavior of Regency/City Budget Formers in Maluku. This means that the higher the occurrence of flypaper effect in regencies/cities in Maluku, the higher the opportunistic behavior of budget makers; and (3) Simultaneously the Regional Original Income and the Flypaper Effect influence the Opportunistic Behavior of Regency/City Budget Formers in Maluku.

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Keterbacaan Catatan Atas Laporan Keuangan dan Dampak Audit (Readability over Financial Reporting Footnotes and Audit Outcomes)

Akutansi Bisnis & Manajemen ( ABM ) ◽

10.35606/jabm.v28i2.930 ◽

2021 ◽

Vol 28 (2) ◽

pp. 53

Author(s):

Nadiah Bella Sagitarisma ◽

Riesanti E. Wijaya

Keyword(s):

Regression Analysis ◽

Financial Reporting ◽

Generalized Least Squares ◽

Financial Statements ◽

Audit Fees ◽

Analysis Method ◽

Data Regression ◽

Audit Fee ◽

Relationship Of ◽

The Relationship

This study aims to find out the relationship of readability over financial reporting footnotes and audit outcomes. Audit outcomes are projected by audit fees and audit report lag. Researchers used data from the company's financial statements listed on IDX in 2015-2018. Researchers used purposive sampling. From the copying, researchers processed 184 company data. This study used the panel's data regression analysis method. Data processing uses Generalized - least - squares. This research proves that the worse the readability, the lower the audit fee. Meanwhile, the worse the readability, the more time it takes the auditor to carry out an examination of the financial statements. This phenomenon occurs because the condition of the readability of notes to financial statements in Indonesia is still at a low level.

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Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v10i2.993 ◽

2019 ◽

Vol 10 (2) ◽

pp. 138-149

Author(s):

Intan Paulina Lubis ◽

Lailah Fujianti ◽

Rafrini Amyulianthy

Keyword(s):

Regression Analysis ◽

Earnings Management ◽

Firm Size ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Company Size ◽

Panel Data Regression ◽

Data Regression ◽

Size Firm

This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.Keywords: Financial Statement Integrity, Company Size, Company Size and Earnings Management

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Analisis Pengaruh Kinerja Perusahaan Terhadap Pengungkapan ISR Bank Umum Syariah Tahun 2010-2014

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol4iss20171pp44-61 ◽

2017 ◽

Vol 4 (1) ◽

pp. 44

Author(s):

Nia Fajriyatun Nadlifiyah ◽

Nisful Laila

Keyword(s):

Regression Analysis ◽

Commercial Bank ◽

Annual Report ◽

Corporate Performance ◽

Company Size ◽

Analysis Method ◽

Panel Data Regression ◽

Content Analysis Method ◽

Analysis Technique ◽

Data Regression

The Effect of Corporate Performance Toward of ISR Disclosure for Shariah Commercial Bank (BUS) in Indonesia During 2010-2014. This research aims to find out the effect of corporate performance toward of ISR disclosure for Shariah Commercial Bank. Population in this study are all Shariah Commercial Bank in Indonesia During 2010-2014. The total number of sample in this study were seven Shariah Commercial Bank with method is purposive sampling. This research used content analysis method to analysis ISR disclosure bank’s to annual report. This research uses panel data regression analysis technique. The result shows that simultaneously the company size, company age, profitability, and liquidity have significant effect toward of ISR disclosure. Company Age and profitability partially have significant effect toward of ISR disclosure, while company size, and liquidity partially doesn’t have significant effect toward of ISR disclosure.

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Impact of Voluntary Disclosure on Valuation of Firms: Evidence from Indian Companies

Vision The Journal of Business Perspective ◽

10.1177/0972262920914138 ◽

2020 ◽

Vol 24 (2) ◽

pp. 194-203

Author(s):

B. Charumathi ◽

Latha Ramesh

Keyword(s):

Financial Reporting ◽

Voluntary Disclosure ◽

Firm Value ◽

Positive Association ◽

Financial Information ◽

Significant Implication ◽

Voluntary Disclosures ◽

Additional Information ◽

Panel Data Regression ◽

Data Regression

This article investigates the effect of voluntary corporate disclosures on the firm value from the market value perspective. Financial reporting includes disclosures as prescribed by regulators, but few companies go beyond mandatory requirements and provide additional information voluntarily. This study empirically tests the extent of such voluntary disclosures using Corporate Voluntary Disclosure Index containing 81 items of both financial and non-financial information and panel data regression to test the hypotheses. The sample for this study is the non-financial companies in the BSE 100 Index and the period is five financial years from 2010–2011 to 2014–2015. This study finds a positive association between voluntary disclosures and firm value as measured by Tobin’s Q. Especially the market gives a higher valuation for companies disclosing optional information on social and environmental, corporate governance and financial information. This finding has a significant implication for emerging economies like India and it supports various disclosure theories such as agency, stakeholders and positive accounting theories.

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Adoption of International Financial Reporting Standards (IFRS) in Ghana and the Quality of Financial Statement Disclosures

International Journal of Accounting and Financial Reporting ◽

10.5296/ijafr.v3i2.4489 ◽

2014 ◽

Vol 3 (2) ◽

pp. 269 ◽

Cited By ~ 6

Author(s):

Ben Kwame Agyei-Mensah

Keyword(s):

Regression Analysis ◽

Financial Reporting ◽

Firm Size ◽

Financial Statements ◽

Financial Information ◽

Reporting Standards ◽

Financial Reports ◽

Listed Firms ◽

Financial Reporting Standards

According to the IASB's IFRS framework, qualitative characteristics are the attributes that make the information provided in financial statements useful to others. This study was conducted to investigate the quality of financial reports before and after adopting IFRSs in Ghana, and also the influence of firm-specific characteristics which include firm size, profitability, debt equity ratio, liquidity and audit firm size on the quality of financial information disclosed by firms listed on the Ghana Stock Exchange.The research was conducted through detailed analysis of the pre-official adoption period, (2006) and post adoption period, (2008) financial statements of the listed firms. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis which forms the main data analysis. The results of the quality of financial information disclosure mean of 76.80% (pre adoption) and 87.09% (post adoption) for the two years indicate that the quality of financial reports has improved significantly after adopting IFRSs. The study thus confirms that the implementation of IFRSs generally reinforce accounting disclosure quality. It also indicates listed firms' overwhelming compliance with the IASB's IFRS Framework.The results of the multiple regression analysis show that company size, represented by net assets and Auditor type were found to be associated at a statistically significant level with the quality of financial information disclosed. With the improvement in the quality of the financial reports after adopting IFRS users are assured of useful information for financial decision-making.Keywords: Quality of financial reports' disclosure, Firm-specific characteristics, International Financial Reporting Standards, Mandatory disclosure, Ghana. JEL Classifications: M40, M41, M48

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Family Ownership, Commisioners Independence and Corporate Social Responsibility in Indonesian Corporate

Indonesian Journal Of Business And Economics ◽

10.25134/ijbe.v1i2.1569 ◽

2018 ◽

Vol 1 (2) ◽

Author(s):

Siti Nuke Nurfatimah

Keyword(s):

Regression Analysis ◽

Family Ownership ◽

Analysis Method ◽

Moderating Effects ◽

Panel Data Regression ◽

Content Analysis Method ◽

Data Regression ◽

Before And After ◽

Corporate Social ◽

A Company

This study examined the effect of family ownership percentage rate on the disclosure of CSR information by family companies in Indonesia after the establishment of regulations issued by the Ministry of Environment in 2012. Disclosure of CSR is measured by content analysis method which refers to the GRI G3.1. In addition, this study also added a moderating effect, namely independent commissioners who acting as independent supervisors of a company. Independent commissioners are measured using the percentage of independent commissioners in the company. This study used a samples of all family companies in Indonesia except financial companies for 2013 to 2015. The hypothesis testing was carried out using panel data regression analysis both before and after involving moderating effects.

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PENGARUH INDIKATOR FUNDAMENTAL DAN MAKROEKONOMI TERHADAP HARGA SAHAM YANG TERGABUNG DALAM ISSI

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG ◽

10.26460/ad.v4i1.5840 ◽

2020 ◽

Vol 4 (1) ◽

pp. 70-80

Author(s):

Siti Rokhaniyah

Keyword(s):

Regression Analysis ◽

Stock Prices ◽

Oil Prices ◽

Sampling Technique ◽

Financial Statements ◽

Manufacturing Companies ◽

Hausman Test ◽

Panel Data Regression ◽

Data Regression ◽

Macroeconomic Indicators

This study examined the effect of fundamental and macroeconomic indicators on the stock prices of companies listed in the Indeks Saham Syariah Indonesia (ISSI). Fundamental indicators were proxied by EPS, PER, ROE, and DER. Meanwhile, macroeconomic indicators are represented by inflation and world oil prices. This study uses a quantitative approach with penel data regression analysis. The model was determined by the results of the chow test, the hausman test, and the langrange multiplier test. The samples used are manufacturing companies registered with ISSI. With a purposive sampling technique, 41 companies were selected as samples. Data is taken from the financial statements of each company in the 2011-2018. The results of panel data regression analysis (fixed effect) show that EPS, ROE, and inflation have a positivelt effected on ISSI stock prices, while DER and world oil prices have a negatively effected on ISSI stock prices. PER has no effected on ISSI stock prices.

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FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Business Management Journal ◽

10.30813/bmj.v17i1.2257 ◽

2021 ◽

Vol 17 (1) ◽

pp. 39

Author(s):

Tony Sudirgo

Keyword(s):

Regression Analysis ◽

Panel Data ◽

Analytical Method ◽

Sampling Method ◽

Earnings Quality ◽

Financial Statements ◽

Manufacturing Companies ◽

Board Diversity ◽

Panel Data Regression ◽

Data Regression

The purpose of this study is to analyze board diversity, leverage and profitability of earnings quality in manufacturing companies listed in Indonesia Stock Exchange, especially from period 2016-2018 as population. Purpose sampling as a sampling method with a total of 105 data in the form of financial statements from www.idx.co.id. The analytical method used is panel data regression analysis with the E-Views 9.0 program. The results of the study indicate that only profitability affects earnings quality while Board diversity and leverage don’t affect earnings quality.

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