scholarly journals PENCADANGAN PIUTANG PADA PERUSAHAAN SUB SEKTOR PERBANKAN DI INDONESIA: DAMPAK PENERAPAN PSAK 71

2021 ◽  
Vol 2 (1) ◽  
pp. 122-142
Author(s):  
Amrie Firmansyah ◽  
Muhammad Nizar Arifullah
Keyword(s):  
Content Analysis ◽  
Qualitative Methods ◽  
Stock Exchange ◽  
Sample Selection ◽  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Accounts Receivable ◽  
The Impact

This study aims to review PSAK 71 (2017) implementation on the provision of accounts receivable in banking sub-sector companies in Indonesia. This implementation includes the value of reserves for accounts, preparation of the company, and the impact of company capital. This research uses qualitative methods with content analysis. This research's data uses secondary data in the form of data and information on financial statements of banking companies listed in Indonesia. The research sample selection was carried out with the criteria, namely the banking sub-sector companies listed on the Indonesia Stock Exchange based on ownership and total assets in 2019. The number of samples used in this study was six companies. This study concludes that not all companies disclose information on the allowance for accounts receivable using the new accounting standards, namely PSAK 71 (2017). Besides, companies in the banking sub-sector are generally ready to implement PSAK 71 (2017). Furthermore, the implementation of PSAK 71 impacts the decrease in the capital in each company.

scholarly journals Kepemilikan Investasi Obligasi Perusahaan Perbankan di Indonesia: Dampak Penerapan PSAK 71

2021 ◽  
Vol 1 (1) ◽  
pp. 11-32
Author(s):  
Amrie Firmansyah ◽  
Meilynda Ahlam Matoviany
Keyword(s):  
Content Analysis ◽  
Qualitative Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Investments ◽  
The Impact

This study aims to review the impact of psak 71 implementation on banking companies that have financial investments, especially bond holdings. The method used in this study is qualitative method with content analysis. The data used in this study is secondary data in the form of financial statements of 6 banking sub-sector companies listed on the Indonesia Stock Exchange. This study concluded that accounting policies related to bond investments from 6 companies used in the study are valid since January 1, 2020, in accordance with PSAK 71

scholarly journals The adoption of IFRS in publicly listed enterprises of high and medium capitalization and the impact of the size of the audit firm in Greece

2014 ◽  
Vol 11 (4) ◽  
pp. 707-716 ◽  
Author(s):  
Michail Pazarskis ◽  
Andreas Koutoupis ◽  
George Drogalas ◽  
Konstantinos Tsakiris
Keyword(s):  
Stock Exchange ◽  
Accounting Standards ◽  
Financial Statements ◽  
International Accounting Standards ◽  
Audit Firm ◽  
The Past ◽  
Big 4 ◽  
The Difference ◽  
Athens Stock Exchange ◽  
The Impact

In 2002, developments in the global markets during the past decades have highlighted the need for common accounting standards among companies all around the world so as the financial statements to be comparable. From 2005 onwards the Greek Companies listed on the Athens Exchange was an accounting “revolution” of the 21st century, given the difference in philosophy between the Greek GAAP and the International Accounting Standards-IAS (next, IFRS). This study evaluates the implementation of IFRS on the financial statements of Greek publicly listed companies of high and medium capitalization, which are companies that are included in the FTSE 20 and FTSE 40 indexes of the Athens Stock Exchange-ASE, respectively. Also, for those firms we examined the effect of the size of the audit firm. The research was conducted based on the analysis of thirteen ratios. According to our analysis only few of the ratios have changed significantly. Finally, regarding the impact of the size of the audit firm the results reveal controversy with the present bibliography concerning “Big 4” in comparison with “non-Big 4” firms in Greece

scholarly journals Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi

2020 ◽  
Vol 12 (1) ◽  
pp. 42-52
Author(s):  
Farida Nur Soleh Widiasari ◽  
Yuli Chomsatu Samrotun ◽  
Suhendro Suhendro
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sample Selection ◽  
Investment Decisions ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Technique

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with  the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations

scholarly journals TRANSAKSI DENGAN PIHAK BERELASI DAN PRAKTIK TRANSFER PRICING DI INDONESIA

2021 ◽  
Vol 2 (2) ◽  
pp. 34-52
Author(s):  
Raymondo Sitanggang ◽  
Amrie Firmansyah
Keyword(s):  
Content Analysis ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Accounting Standards ◽  
Financial Statements ◽  
Multinational Companies ◽  
Financial Accounting ◽  
Manufacturing Companies ◽  
Arm’S Length Principle ◽  
State Finance

This study aims to review transactions conducted by multinational companies operating in Indonesia related to transfer pricing activities. This study uses qualitative methods using two approaches, content analysis, and interviews. The content analysis aims to obtain related party disclosure information in the financial statements as stipulated in PSAK No. 7 (2015). The data used in the financial statements of manufacturing companies in the consumer goods industry sector are included in multinational companies and listed on the Indonesia Stock Exchange from 2014-2017. Meanwhile, interviews were conducted to confirm the data obtained through content analysis. The informant in the interview is one of the Polytechnic of State Finance STAN lecturer, who has academic expertise in international tax accounting and transfer pricing. This study concludes that, in general, multinational companies operating in Indonesia have disclosed related party information in their financial statements. Furthermore, the assessment of the fairness of transactions with related parties related to transfer pricing is based on the arm's length principle. The results of this study indicate the need for broader disclosure of financial accounting standards in Indonesia and the harmonization of taxation regulations in Indonesia with tax regulations in other countries related to transfer pricing practices.     Penelitian ini bertujuan untuk untuk mengulas transaksi-transaksi yang dilakukan oleh perusahaan multinasional yang beroperasi di Indonesia terkait dengan aktivitas transfer pricing. Penelitian ini menggunakan metode kualitatif dengan menggunakan dua pendekatan, yaitu content analysis dan wawancara. Content analysis bertujuan untuk mendapatkan informasi pengungkapan pihak-pihak yang berelasi dalam laporan keuangan sebagaimana diatur dalam PSAK No. 7 (2015). Data yang digunakan adalah laporan keuangan perusahaan manufaktur sektor industri barang konsumsi yang termasuk dalam kategori perusahaan multinasional dan terdaftar di Bursa Efek Indonesia dari tahun 2014-2017. Sementara itu, wawancara dilakukan dengan tujuan untuk mengkonfirmasi data-data yang diperoleh melalui content analysis. Informan dalam wawancara adalah salah satu dosen Politeknik Keuangan Negara STAN yang memiliki keahlian akademis dalam akuntansi perpajakan internasional dan transfer pricing. Penelitian ini menyimpulkan bahwa secara umum perusahaan multinasional yang beroperasi di Indonesia telah mengungkapkan informasi pihak-pihak berelasi dalam laporan keuangannya. Selanjutnya, penilaian kewajaran transaksi dengan pihak berelasi terkait dengan transfer pricing berdasarkan arm’s length principle. Hasil penelitian ini mengindikasikan perlunya pengungkapan yang lebih luas dalam standar akuntansi keuangan di Indonesia dan harmonisasi peraturan perpajakan di Indonesia dengan peraturan perpajakan di negara lain-lain terkait dengan praktek transfer pricing.  

scholarly journals Effects of Sales, Receivables Turnover, and Cash Flow on Liquidity

2019 ◽  
Author(s):  
Rusdiyanto Rusdiyanto ◽  
Dian Agustia ◽  
Soegeng Soetedjo ◽  
Dina Fitrisia Septiarini ◽  
Susetyorini Susetyorini ◽  
...  
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Sales Growth ◽  
Accounts Receivable ◽  
Operating Cash Flow ◽  
Google Search ◽  
A Company

In this study, the author proposes to evaluate the effect of sales growth, Receivable Turnover and operating cash flow on the liquidity of PT. Unilever Indonesia Plc. The research method used is descriptive method with a quantitative approach. In this statement, the population used in this study is the financial statement data from PT. Unilever Indonesia Plc. from 2010 to 2018, the technique of determining the sampling uses Purposive Sampling. This research data uses secondary data from PT. Unilever Indonesia Plc financial statements from 2010 to 2018. All data sources were obtained from the website of the Indonesia Stock Exchange at https://www.idx.co.id, the company's website and Google search. Our analysis reveals that sales growth and accounts receivable turnover from PT. Unilever Indonesia Plc. has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has an influence on the Liquidity of PT Unilever Indonesia Plc. This means the ups and downs of the value of sales and accounts receivable turnover of a company has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has increased or decreased has an influence on the liquidity of PT Unilever Indonesia Plc. The value of sales growth, accounts receivable turnover and operating cash flow can explain the liquidity of PT Unilever Indonesia Plc. by 78%, while 22% is explained by other factors which are not included in this study.

scholarly journals Pengaruh Fee Audit, Audit Tenure, Dan Reputasi Kap Terhadap Kualitas Audit:

2019 ◽  
Vol 1 (1) ◽  
pp. 256-276
Author(s):  
Hariani Novrilia ◽  
Fefri Indra Arza ◽  
Vita Fitria Sari
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Method ◽  
Independent Variables ◽  
Audit Fee

This research aims to determine the influence of audit fee, audit tenure, and audit reputation on audit quality. This type of research is causative research. The population and sample in this research are companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017. The sample selection in this research used a purposive sampling method. Data type is secondary data. Data collection is done by collecting documentation data of financial statements of companies listed on the Stock Exchange for the 2015-2017. The data analysis method used is logistic regression analysis, with audit quality as the dependent variable and audit fee, audit tenure, and audit reputation as independent variables. The results of the research concluded that audit fee, audit tenure, and audit reputation does not have a significant relationship with audit quality.

PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PERUSAHAAN SUB-SEKTOR FOOD AND BEVERAGES TAHUN 2012-2016

2017 ◽  
Vol 2 (3) ◽  
pp. 425-432 ◽  
Author(s):  
Nuriyani Nuriyani ◽  
Rachma Zannati
Keyword(s):  
Linear Regression ◽  
Significant Influence ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Method ◽  
Accounts Receivable ◽  
Independent Variables ◽  
Partial Analysis ◽  
Food And Beverage

The objective of this research is to determine the effect of cash turnover and receivable turnover to profitability (ROA). Data used in this study were secondary data from financial statements in Indonesia Stock Exchange in the year of 2012 to 2016 of a food and beverage manufacturing company. Independent variables in this research are cash turnover and receivable turnover, while the dependent variable in this study is profitability. The analysis method used is multiple linear regression, determination coefficient test (R2), F test and T-test. The result of these analyses showed that profitability was influenced simultaneously by cash turnover and receivable turnover. While on partial analysis showed only cash has significant influence to profitability. Keywords: Cash Turnover, Accounts Receivable Turnover, Profitability

scholarly journals Pengaruh Proitabilitas dan Rasio Altman Terhadap Harga Saham ( Studi Pada Perusahaan Pertambangan Yang Go Public Di BEI )

2017 ◽  
Vol 2 (1) ◽  
pp. 12
Author(s):  
Desy Wulandari ◽  
Carmidah . ◽  
Adi Wiratno
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Z Score ◽  
Mining Company ◽  
Using Data ◽  
The Impact

This study was intended to indentify the impact of the profitability ratio and ratios in model Altman Z-Score on the prices of stocks. The study was conducted at a go public mining company registered at the Indonesia’s Stock Exchange in 2012-2015. The sample included 8 companies which were taken using purposive sampling method. The data used were the secondary data which were in the form of annual financial statements of the company and were collected using data base collection method. The data were analyzed using multiple linear regression analysis supported with SPSS 24.00 program. The result of the study showed that (1) Profitability ratio are proxied by Return On Asset (ROA) did not significantly affect the prices of stocks with sig. 0,088. (2) Altman’s ratios (Z-Score) significantly contributed to the prices of stocks with sig. 0,009.

scholarly journals The Effect of Sales Growth and Leverage on Tax Avoidance Empirical Study of Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange in 2014-2018

2020 ◽  
Vol 5 (2) ◽  
pp. 89-95
Author(s):  
Bella Nadya ◽  
Dyah Purnamasari
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Sales Growth ◽  
Research Model ◽  
Mining Companies ◽  
Panel Data Regression ◽  
Data Regression

This study aims to determine the influence of sales growth and leverage on tax avoidance on coal sub-sector mining companies listed on the IDX in 2014-2018. The data used were secondary data and the samples were financial statements from 10 coal sub-sector mining companies listed on the IDX in 2014-2018. The method of sample selection was purposive sampling, while the data analysis included panel data regression analysis. The data were analyzed using Eviews 10 software. The results of this study show that sales growth and leverage affect tax avoidance. Suggestions for further research is to add research model variables that influence tax avoidance.

scholarly journals Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?

2015 ◽  
Vol 63 (2) ◽  
pp. 507-514
Author(s):  
Hana Bohušová
Keyword(s):  
Financial Analysis ◽  
Negative Impact ◽  
Stock Exchange ◽  
Accounting Standards ◽  
Financial Statements ◽  
Common Effort ◽  
One Year ◽  
Lease Contracts ◽  
The Impact ◽  
Us Gaap

The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies’ financial statements and financial analysis ratios. The results show a negative impact of operating lease capitalization on financial analysis ratios. The study was motivated by a common effort of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) to develop the common standard for Lease reporting. In 2013, a joint exposure dra of standard (ED2013/6) Leases was published. Under the new standard, it is required to capitalize all lease agreements over one year. The distinction between operating leases and finance leases should not exist anymore. The study was carried out to demonstrate the potential impact resulting from the proposed adoption of the new accounting standard concerning mandatory capitalization of all lease contracts.

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