scholarly journals Factors Affecting Audit Delay with Reputation of Public Accounting Firms as Moderation Variables in Food and Beverage Sub Sector Companies in Indonesia stock exchange

2020 ◽  
Vol 12 (2) ◽  
pp. 49
Author(s):  
Rr. Dian Anggraeni ◽  
Susanto Wibowo ◽  
Etty Herijawati
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Data Sampling ◽  
Public Accounting ◽  
Firm Reputation ◽  
Financial Reports ◽  
Accounting Firms ◽  
Factors Affecting ◽  
Sample Data ◽  
Food And Beverage

This study is to examine the factors that influence audit delay with the moderating variable of public accounting firm reputation in companies listed on the Indonesia Stock Exchange. Data observations were carried out on food and beverage sub-sector companies with financial reports from 2015-2018. The number of sample data is 36 sample data. The data sampling technique used purposive sampling technique. Statistical test using is multiple linear regressions with statistical software STATA. Statistical results show that Audit Tenure has no significant effect on Audit Delay with KAP as a moderating variable with a significance value of 0.724> 0.05, Leverage has no significant effect on Audit Delay with KAP as a moderating variable with a significance value of 0.203> 0.05 and Profitability has a significant effect. on Audit Delay with KAP as a moderating variable with a significance value of 0.015 <0.05.

scholarly journals Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Jenis Kap Terhadap Pengungkapan Aset Biologis

2020 ◽  
Vol 2 (1) ◽  
pp. 2362-2372
Author(s):  
Usi Gustria ◽  
Nurzi Sebrina
Keyword(s):  
Regression Model ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Multiple Regression Model ◽  
Research Use ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Firm Effect

This study aims to see the effect of profitability, firm size, and type of public accounting firms to biological asset disclosure. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange (IDX) that is as many as 32 companies. The sample in this research use sampling technique purposive sampling counted 13 company in 2016-2018. The analysis was done by using multiple regression model. The results of this study indicate that: (1) The Profitability has no effect on the disclosure of biological asset. (2) Firm size has no effect on biological asset disclosure. (3) type of public accounting firm effect on biological asset disclosure

Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan Dan Ukuran Perusahaan Terhadap Manajemen Laba

2019 ◽  
Vol 2 (2) ◽  
pp. 96-107
Author(s):  
Tutik Avrinia Wulansari
Keyword(s):  
Stock Exchange ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Sampling Technique ◽  
Tax Planning ◽  
Financial Reports ◽  
Beverage Industry ◽  
Food And Beverage ◽  
Deferred Tax ◽  
Tax Expense

Effect of Tax Planning, Deferred Tax Expense And Size Company on Profit Management (Case study onfood and beverage industry financial reports listed on the IDX).The purpose of this study is to prove whether the hypothesis is arranged based on background and previous research is accepted or not. This type of research is quantitative descriptive. The population in this study is the consumer goods industry (food and beverage) listed on the Indonesia Stock Exchange for the period 2016-2018. The samples in this study were 10 companies. The sampling technique in this study used a purposive sampling technique. The research data are secondary data in the form of food and beverage industry financial reports listed on the IDX. Data is downloaded through www.idx.co.id. The hypothesis test results of this research are profit management can be influenced by tax planning variables, deferred tax expense, and company size and the remaining 74.9% can be influenced by other variables.

scholarly journals Faktor-Faktor yang Mempengaruhi Fenomena Ketepatwaktuan Publikasi Laporan Keuangan

2021 ◽  
Vol 31 (2) ◽  
pp. 374
Author(s):  
Ni Kadek Anggita Dwiantari ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Relevant Information ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
The Public ◽  
Logistic Analysis ◽  
Food And Beverage ◽  
A Company

Timeliness is needed to present relevant information. In order for a company to submit its financial reports to the public on time, it must consider the factors that affect the timeliness of the publication of financial reports. This study was done to examine the effect of company size, company age as well as independent commissioners on the timeliness of the publication of financial reports. The research was done at food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange at 2017-2019. The samples were 48 companies and used purposive sampling technique. The technique used was logistic analysis. The result indicated that company size and independent commissioners have a positive effect on the timeliness of the publication of financial reports. Meanwhile the age of the company had no effect on the timeliness of the publication of financial reports. Keywords: Timeliness; Company Size; Company Age; Independent Commissioner.

scholarly journals FACTORS AFFECTING RETURN ON ASSETS

2019 ◽  
Vol 2 (1) ◽  
pp. 19-28
Author(s):  
Arif Rakhman ◽  
Heikal Muhammad Zakaria ◽  
Gusganda Suria Manda
Keyword(s):  
Significant Influence ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Return On Assets ◽  
Factors Affecting ◽  
Accounts Receivable ◽  
Purposive Sampling ◽  
Food And Beverage

The objective of this research is to examine factors affecting return on assets such as cash turnover and account receivable turnover of food and beverage firm listed in Indonesia Stock Exchange. Source of data used in this study is financial statements as secondary data based on purposive sampling technique. The results showed that cash turnover does not significantly influence return on assets, this is because the value of t count is 0.558 greater than t table 2.030 so that H0 is rejected. And then, account receivable turnover significantly influence return on assets, this is based on the value of t count 5.659 is greater than t table 2.030 so H0 is accepted. And the last, The output of ANOVA results shows that the F count obtained from the variable cash turnover and accounts receivable turnover is 16.016 greater than F table 2.830 so that H0 is accepted. These results mean that there is a significant influence between cash turnover and receivable turnover on profitability in food and beverages companies listed on the Indonesian stock exchange. Based on the results, we can conclude that partially account receivable turnover was factor affecting return on assets and simultaneously cash turnover and account receivable turnover affect return on assets.

scholarly journals Factors Affecting Profit Growth with Firm Size as a Moderating Variable (Study in Food and Beverage Companies Listed on the Indonesia Stock Exchange)

2020 ◽  
Vol 5 (8) ◽  
pp. 21-25
Author(s):  
Weni Rosali ◽  
Iskandar Muda ◽  
Keulana Erwin
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Sales Growth ◽  
Current Ratio ◽  
Factors Affecting ◽  
Food And Beverage ◽  
Research Population ◽  
Inventory Turnover ◽  
Profit Growth

This study aimed to determine the effect of the Current Ratio, Debt to Asset Ratio, Inventory Turnover, and Sales Growth on Profit Growth with Firm Size as a moderating variable. This research population is all food & beverage companies listed on the Stock Exchange from 2009 - 2019. The sampling technique uses purposive sampling so that the selected sample is ten companies. The data analysis method in this research uses the panel data method. The results showed that: (1) Current Ratio had a negative and significant effect on Profit Growth, (2) Debt to Asset Ratio had a negative and significant impact on Profit Growth, (3) Inventory Turnover had a positive and not significant effect on Profit Growth, (4) Sales Growth has a positive and insignificant impact on Profit Growth, (5) Firm Size as a moderating variable can strengthen and significant the relationship of Debt to Asset Ratio to Profit Growth, but Firm Size is not able to moderate the effect of Current Ratio, Inventory Turnover, and Sales Growth on Profit Growth on food and beverage companies listed on the Indonesia Stock Exchange in 2009-2019

scholarly journals The Effect of The Existence of Internal Audit Function and Internal Audit Disclosure

2021 ◽  
Vol 9 (1) ◽  
pp. 1-10
Author(s):  
Putri Retno Asri ◽  
Erfan Muhammad
Keyword(s):  
Stock Exchange ◽  
Internal Audit ◽  
Sampling Technique ◽  
Audit Fees ◽  
Public Accounting ◽  
Return On Assets ◽  
Accounting Firms ◽  
Internal Audit Function ◽  
Audit Fee ◽  
Positive Effect

This study aims to examine and analyze the effect of the existence of an internal audit function (IAF) and internal audit disclosure (DIA) on external audit fees in non-financial companies listed on the Indonesia Stock Exchange in 2015-2019. The approach used in this study is a quantitative study consisting of 327 samples with purposive sampling technique. Data analysis in this study using multiple linear regression. The results showed that the existence of the internal audit function (IAF) had a negative and insignificant effect on the audit fee service, while the disclosure of the Internal Audit (DIA) had a significant positive effect on the fee service audit. Control variables, namely company size, return on assets, public accounting firms and subsidiaries are used to avoid it bias element.

scholarly journals DETERMINAN STRUKTUR MODAL DALAM PERSPEKTIF PECKING ORDER THEORY PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI

BISMA ◽  
2019 ◽  
Vol 13 (1) ◽  
pp. 60
Author(s):  
Siti Kholifah ◽  
Sumani Sumani ◽  
Novi Puspitasari
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Order Theory ◽  
Pecking Order ◽  
Financial Reports ◽  
Pecking Order Theory ◽  
Food And Beverage ◽  
Asset Growth

This study aims to analyze the effect of firm size, business risk, asset growth, and profitability on capital structure and to examine the application of Pecking Order Theory (POT) in the companies. The population was all food and beverage companies listed in Indonesia Stock Exchange (IDX) in 2014-2016. This research used purposive sampling technique with the sample consisted of 14 companies. Data were sourced from the company financial reports published on IDX's website. Data were analyzed using multiple linear regression. The results showed that profitability had a significant effect on capital structure, while firm size, business risks, and asset growth did not affect the capital structure of the firm. Related to the application of POT, the results showed that there were 6 companies applying POT in 2014, 7 companies applying POT in 2015, and 8 companies applying POT in 2016. Keywords : Capital structure, pecking order theory, food and beverage company

scholarly journals ANALISIS FAKTOR – FAKTOR YANG MEMENGARUHI AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2017 ◽  
Vol 19 (1) ◽  
pp. 50 ◽  
Author(s):  
Afina Survita Prameswari ◽  
Rahmawati Hanny Yustrianthe
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Firm Reputation ◽  
Financial Reports ◽  
Variable Effect ◽  
Accounting Firm ◽  
Purposive Sampling

Dalam penelitian ini menyelidiki faktor-faktor yang mempengaruhi audit delay pada perusahaan manufaktur 2010-2012. Variabel bebas adalah ukuran perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini. Sedangkan variabel dependen adalah audit delay. Tujuan dari penelitian ini adalah untuk menganalisis dan membuktikan secara empiris pengaruh ukuran perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini parsial maupun simultan. Kontribusi dari penelitian ini adalah untuk membantu Badan Pengawas Pasar Modal (Bapepam) dalam menentukan kebijakan dan peraturan mengenai ketepatan waktu penyampaian laporan keuangan. Populasi dalam penelitian ini bahwa perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2012, total 40 perusahaan manufaktur diambil dengan menggunakan purposive sampling. Data ini menggunakan metode analisis data sekunder dengan menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel tidak mempengaruhi ukuran Perusahaan Audit delay. Variabel solvabilitas tidak berpengaruh pada Audit delay. Profitabilitas pengaruh variabel pada Audit delay. Reputasi Kantor Akuntan Publik untuk Audit efek delay. Variabel Auditor Opini tidak berpengaruh pada Audit delay. Hasil tes ini juga menyatakan bahwa lima faktor ini secara bersamaan berpengaruh terhadap Audit delay. Berdasarkan nilai R2 yang disesuaikan dari 29,4% menunjukkan bahwa hanya 29,4% Audit Keterlambatan variabel dijelaskan oleh Ukuran Perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini. Sedangkan 70,6% sisanya dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.In this study is investigated the factors that influence the Audit Delay in manufacturing companies 2010-2012. Independent variable is the size of the Company, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion. While the dependent variable is the Audit Delay. The purpose of this study was to analyze and demonstrate empirically the effect of company size, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion partially or simultaneously. Contributions of this research is to help the Capital Market Supervisory Agency (Bapepam) in determining the policies and regulations concerning the timely submission of financial reports. The population in this research that the manufacturing companies listed in Indonesia Stock Exchange the period 2010-2012, a total of 40 manufacturing companies were taken by using purposive sampling. This data using secondary data analysis method using multiple regression. The results of this study indicate that the variable does not affect the size of the Company's Audit Delay. Solvency variable has no effect on Audit Delay. Profitability variable effect on Audit Delay. Reputation Public Accounting Firm to Audit Delay effect. Auditor Opinion variable has no effect on Audit Delay. The results of this test also states that these five factors simultaneously influence on Audit Delay. Based on the adjusted R2 value of 29.4% indicates that only 29.4% Audit Delay variable explained by Company Size, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion. While the remaining 70.6% is explained by other variables not examined in this study.

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 Role Conflict, Role Ambiguity, Independensi dan Kinerja Auditor

2019 ◽  
Vol 1 (2) ◽  
pp. 65-77 ◽  
Author(s):  
Bahtiar Effendi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Role Conflict ◽  
Quantitative Research ◽  
Role Ambiguity ◽  
Sampling Technique ◽  
Auditor Independence ◽  
Public Accounting ◽  
Accounting Firms ◽  
Analysis Technique

This study aims to examine the effect of role conflict, role ambiguity, and auditor independence on auditor performance. This type of research is quantitative research. The sampling technique was purposive sampling with a sample of 35 respondents from 14 Public Accounting Firms in the Jakarta. The data analysis technique used in this study is a multiple linear regression using the IBM SPSS Statistics version 24 program. The results show that: role conflict does not affect auditor performance, role ambiguity does not affect auditor performance, and auditor independence do not affect auditor performance.

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