scholarly journals FAKTOR-FAKTOR PELAPORAN KEUANGAN BERBASIS WEBSITE DENGAN MODEL REGRESI LOGISTIK

2019 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Wenny Anggeresia Ginting ◽  
Munawarah - Munawarah ◽  
Siti Dini
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Research Data ◽  
The Internet ◽  
Company Size ◽  
Business Networks ◽  
Size Variable ◽  
Auditor Reputation

This study shows the empirical evidence whether there are influences on company size, profitability, and auditor reputation on the disclosure of website-based financial reporting and also those not based on company websites in 2016. This study uses data from all non-financial companies listed on the Indonesia Stock Exchange (IDX) 2016. The testing of research data using logistic regression analysis. The results showed that partially the profitability variable, type of company, and auditor reputation had significant and significant effect on IFR (Internet Financial Reporting), while the firm size variable did not affect non-financial companies listed on the Indonesia Stock Exchange. Opportunities for non-financial companies that implement IFR are greater than companies that do not implement IFR, this reason supports that the existence of the internet through IFR has been widely used to expand business networks in each business entity through the company's website compared to companies that have not implemented it.

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 The effect of firm size, financial performance, listing age and audit quality on Internet Financial Reporting

2017 ◽  
Vol 6 (2) ◽  
pp. 239
Author(s):  
Ni Wayan Putri Mahendri ◽  
Soni Agus Irwandi
Keyword(s):  
Regression Analysis ◽  
Financial Reporting ◽  
Firm Size ◽  
Audit Quality ◽  
Stock Exchange ◽  
Financial Information ◽  
The Internet ◽  
Manufacturing Companies ◽  
New Strategy ◽  
Auditor Reputation

Financial reporting is the most important information for investors. So far, a rapid internet growth has created a new strategy for companies to communicate with investors. In this case, internet could be used by companies to report their financial information, or commonly known as Internet Financial Reporting (IFR). The objec-tive of this study is to analyze the effect of firm size, profitability, liquidity, leverage, listing age, and auditor reputation on Internet Financial Reporting. The sample, as based on sampling criteria, consists of 82 manufacturing companies listed in the Indonesia Stock Exchange in 2013. This study used a multiple regression analysis for the analyses such as to examine the variables that affect the Internet Financial Reporting. The findings show that firm size has a significant effect on Internet Fi-nancial Reporting. However, other factors such as profitability, liquidity, leverage, listing age, and auditor reputation have no significant effects on Internet Financial Reporting. The implication of this study is that the investors can use this study as a reference related to investment in Indonesia.

scholarly journals Pengaruh Elemen-Elemen Fraud Pentagon Terhadap Kecurangan Laporan Keuangan

2020 ◽  
Vol 2 (4) ◽  
pp. 3405-3418
Author(s):  
Alfamet Randa ◽  
Sany Dwita
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Data Analysis ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Empirical Studies ◽  
Sampling Technique ◽  
Fraudulent Financial Reporting ◽  
Real Estate Sector ◽  
Final Sample

This study aims to determine the effect of pentagon fraud’s theory in detecting fraudulent financial reporting empirical studies on companies in property and real estate sector in Indonesia listed on the Stock Exchange in 2014-2018. The sampling technique used purposive sampling with the final sample of 18 companies. Data analysis used in this research is logistic regression analysis. The result of this research showed that : Pressure (ROA), Opportunity (BDOUT), Competence (DCHANGE) and Arogance (CEOPIC) have no significant effect on fraudulent financial reporting. While the Rationalization (Change of Auditor) has a significant effect on fraudulent financial reporting.

scholarly journals Faktor-Faktor Yang Mempengaruhi Sticky Cost

2021 ◽  
Vol 6 (1) ◽  
pp. 274
Author(s):  
Zul Azmi ◽  
Januryanti Januryanti
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Intellectual Capital ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Research Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Sales Company

This study aims to examine the factors that affect sticky cost. Specifically, this study examines the effect of sales, company size, asset intensity, and intellectual capital on sticky costs in industrial and consumer goods manufacturing companies listed on the Indonesia Stock Exchange. The research data consisted of 32 companies in the 2012-2017 period with 192 observations. Data were analyzed by multiple regression analysis. The results of this study indicate that the variable sales, company size, asset intensity, intellectual capital affect sticky cost. This research underlines that the company does not reduce costs related to intellectual capital despite a decrease in sales, but will try to find solutions through its resources to increase sales productivity. Thus, the company will need more costs because it will cause sticky costs.

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 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.

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SUBSEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 3 (3) ◽  
pp. 423-430
Author(s):  
Siti Ruhana Dara ◽  
Mariah Mariah
Keyword(s):  
Regression Analysis ◽  
Real Estate ◽  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Company Size ◽  
Structure Variable ◽  
Size Variable ◽  
The Capital Structure

The purpose of this study is to examines the antesedents of capital structure. The object is 42 companies in the property and real estate sub-sectors listed on the Indonesia Stock Exchange (IDX) in 2015-2017 periods. Regression analysis was used to test the hypothesis. The results showed that the firm size variable had a significant effect on the capital structure, the profitability variable had a significant effect on the capital structure while the asset structure variable had no effect on the capital structure. And together with company size variables, profitability and asset structure affect the capital structure. Keywords: Profitability, Asset Structure, Capital Structure

scholarly journals Analisis Faktor-faktor yang Berpengaruh terhadap Pelaporan Keuangan [Studi Empirik di BEI Periode 2014-2016]

2018 ◽  
Vol 7 (2) ◽  
Author(s):  
Mario Kristop Jaori, Mulyani
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Sufficient Evidence ◽  
Company Size ◽  
Size Firm ◽  
Positive Effect

Timeliness is the availability of information to the decision maker when needed before the information loses power to influence the decision. If there is an unnecessary delay in financial reporting, the financial statements will lose their relevance. The purpose of this research is to know the empirical evidence of the influence of Profitability, Solvability, Company Size, Firm Size, and Age of Company to the timeliness of financial reporting to property and real estate companies listed on Indonesia Stock Exchange (BEI) in 2014-2016. This research uses logistic regression analysis method. The data used are secondary data taken through observation techniques. The sampling technique used is non probability, that is purposive sampling method. The result of logistic regression shows that profitability, solvability, and firm size have significant effect to timeliness. While the firm size and age of the company has no significant effect on timelinessThis study resulted in the conclusion that There is sufficient evidence of profitability (ROA) have a significant positive effect on timeliness. The result of Solvability (DER) and the Company's size on timeliness can not be concluded. There is not enough evidence of Firm Size has significant effect on timeliness. And, There is not enough evidence Company Age has significant effect on timeliness.Keywords : Timeliness, Profitability, Solvability, Company Size, Firm Size, Company Age

scholarly journals LABA PER SAHAM DAN UKURAN : KARAKTERISTIK PEMBAYAR DIVIDEN ?

2014 ◽  
Vol 3 (1) ◽  
pp. 86
Author(s):  
Winston Pontoh
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Significant Relationship ◽  
Stock Exchange ◽  
Company Size ◽  
Net Income ◽  
Dividend Payment ◽  
Paired Samples ◽  
Earnings Per Share ◽  
Main Component

ABSTRAK  Dividen merupakan salah satu komponen pengembalian yang sangat diharapkan oleh setiap investor selain keuntungan dari kelebihan atas harga saham. Selain itu, ukuran perusahaan dapat merupakan variabel yang berkontribusi dalam menentukan besarnya pembayaran dividen. Penelitian ini dilakukan pada 378 perusahaan yang terdaftar pada Bursa Efek Indonesia dalam periode 2009 sampai dengan tahun 2011 dengan menggunakan metode analisis regresi logistik dan metode uji beda rata-rata. Hasil penelitian ini menunjukkan bahwa laba per saham (EPS) berpengaruh signifikan terhadap jumlah pembayaran dividen, sedangkan ukuran perusahaan tidak berpengaruh signifikan. Kontroversi atas ukuran perusahaan, diuraikan lebih lanjut berdasarkan jenis perusahaan pembayar dividen, dan ditemukan bahwa ukuran perusahaan merupakan salah satu karakteristik perusahaan pembayar dividen. Dengan menelaah lebih jauh variabel laba per saham, maka karakteristik yang muncul adalah bahwa perusahaan yang membayar dividen secara penuh memiliki nilai laba bersih yang tinggi dan memiliki jumlah saham beredar yang lebih sedikit. Dalam konfirmasi akhir, dapat diketahui bahwa, perusahaan-perusahaan yang membayar dividen bukan merupakan jenis perusahaan sapi perah. Kata Kunci : laba per saham, ukuran perusahaan, jumlah saham, laba bersih, dividen  ABSTRACT  Dividend is the main component of return that is very expected by investors, beside of capital gain. Also, the size of company could become as contribute variable to determine the amount of dividend payment. This study had samples for 378 companies listed in Indonesia Stock Exchange for period of 2009 till 2011, conducting logistic regression analysis and paired samples t test. The result of study shows that, earnings per share had significant relationship with the amount of dividend payent, while size of company had not. The controversy of size’s result is analyzed further based on companies who had paid the dividend, and found that, size of company is one of characteristics of companies who paid dividend. More analysis conducted to earnings per share, it is found that, companies who paid dividend have characteristics such as higher net income and less outstanding shares. In the last confirmation, this study found that, companies who always paid dividend were not a type of cash cow companies. Keywords : earnings per share, company size, shares amout, net income, dividend

scholarly journals DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN FINANCE YANG TERDAFTAR DI BEI

2020 ◽  
Vol 1 (1) ◽  
pp. 89-105
Author(s):  
Mfauji ◽  
Amir Hasan ◽  
Vera Oktari
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Company Size ◽  
Analysis Method ◽  
Audit Opinion ◽  
Auditor Switching

This study aims to examine the factors that determine the change of auditors in finance companies. Companiy growth, audit delay, firm size, managerial ownership, change in management, financial distress, KAP size, and audit opinion used to determine auditor switching. The sample used in this study consisted of 11 samples of finance companies listed on the Indonesian Stock Exchange during 2013-2017. The sample in this study used purposive sampling method. Data analysis method uses logistic regression analysis using SPSS version 23.0. The result shows company's growth, audit delay, company size, management financial distress  have effect on switching Auditors while audit opinion,KAP size and managerial ownership has no effect on auditor switching.

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