ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2018

This study aims to identify financial distress for coal mining firms registered in Indonesia Stock Exchange and analyze the factors that influent. This study uses methodological logistic regression analysis. The result of analyzing annual financial report 23 coal mining firms registered in Indonesia Stock Exchange period 2017-2018 is that 5 firms get financial distress. The result of estimation using logistic regressionshows that firm size and Debt to Equity Ratio (DER) significantly influent to the opportunity of coal mining firms gets financial distress. Thus, coal mining firms registered in Indonesia Stock Exchange period 2017-2018 need to enhance asset and use equity more than debt for firm’s funding.

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Determinants of the Success of Corporate Recovery in Financial Distressed Company

Summer - GATR Journal of Finance and Banking Review ◽

10.35609/jfbr.2018.3.2(1) ◽

2018 ◽

Vol 3 (2) ◽

pp. 09-14

Author(s):

Giriati Giriati ◽

Mustaruddin Mustaruddin ◽

M. Rustam

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Firm Size ◽

Financial Distress ◽

Stock Exchange ◽

Jel Classification ◽

Company Size ◽

Simple Logistic ◽

Positive Effect

Objective - This study aims to examine and analyze the influence of severity, free assets, company size, asset retrenchment and CEO expertise on the success of recovery companies experiencing financial distress that are listed on the Indonesian Stock Exchange (IDX). Methodology/Technique - The population used in this study are all companies listed on the Indonesian Stock Exchange between 2011 and 2016. This study uses a simple logistic regression analysis to test the hypotheses. Findings - The results indicate that free assets and CEO expertise have a significant and positive effect on the success of a company's recovery. Meanwhile, variable severity, asset retrenchment and firm size do not affect the success of the company's recovery. Type of Paper - Empirical. Keywords: Turnaround/Recovery; Δ Severity; Free Assets; Company Size; Asset Retrenchment; CEO Expertise. JEL Classification: G30, G33, G39.

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Analisis Faktor Keuangan dan Non Keuangan yang Mempengaruhi Prediksi Peringkat Obligasi (Studi empiris pada perusahaan penerbit obligasi yang terdaftar di Bursa Efek Indonesia periode 2012-2014)

AKUNTABEL ◽

10.29264/jakt.v14i1.1347 ◽

2017 ◽

Vol 14 (1) ◽

pp. 69

Author(s):

Putri Sakinah ◽

Ardi Paminto ◽

M. Amin Kadafi

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Data Collection ◽

Logistic Regression Analysis ◽

Sampling Method ◽

Stock Exchange ◽

Current Ratio ◽

Bond Ratings ◽

Bond Rating ◽

Equity Ratio

The purpose of this study is to examine the effect of liquidity as measured by Current Ratio (CR), Leverage is measured by Debt to Equity Ratio (DER), guarantee and age of bonds to bond rating listed on the Indonesia Stock Exchange. The research sample used is a bond issuer company listed on the Indonesia Stock Exchange (IDX) period of 2012 to 2014. Data collection research using purposive sampling method. Data obtained by 10 companies in the period 2012 to 2014. This study used logistic regression analysis to analyze the data. The result of this research is the liquidity proxied with Current Ratio (CR) has no significant effect on the rating of bond in Indonesia Stock Exchange. The leverage proxied by the Debt to Equity Ratio significantly influences the rating of bonds on the Indonesia Stock Exchange and the age of the bonds and the guarantee does not significantly affect the rating of bonds in the Indonesia Stock ExchangeKeywords: Bonds, bond ratings, liquidity, leverage, age of bonds, guarantees

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PENGARUH JUMLAH SEGMEN OPERASI DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN LAPORAN KEUANGAN DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI

Jurnal Riset Akuntansi dan Keuangan ◽

10.21460/jrak.2021.171.359 ◽

2021 ◽

Vol 17 (1) ◽

pp. 11

Author(s):

Astuti Yuli Setyani

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Financial Statements ◽

Company Size ◽

Financial Reports ◽

Public Companies ◽

Significance Level ◽

Financial Report ◽

Annual Financial Report

ABSTRAK Informasi yang terkandung dalam laporan keuangan harus relevan untuk memenuhi kebutuhan pengguna dalam proses pengambilan keputusan. Tuntutan akan kepatuhan terhadap ketepatan waktu pelaporan dalam menyampaikan laporan keuangan perusahaan publik di Indonesia telah diatur dalam Keputusan Ketua Badan Pengawas Pasar Modal Nomor KEP-346/BL/2011 tentang Penyampaian Laporan Keuangan Berkala Emiten atau Perusahaan Publik. Dalam lampirannya, yaitu Peraturan Bapepam Nomor X.K.2, menyebutkan bahwa laporan keuangan tahunan harus disertai dengan laporan akuntan dengan pendapat yang lazim dan disampaikan kepada Bapepam selambat-lambatnya pada akhir bulan ketiga (90 hari) setelah tanggal laporan keuangan tahunan. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi ketepatan waktu pelaporan laporan keuangan. Faktor – faktor yang diuji dalam penelitian ini adalah jumlah segmen operasi, ukuran perusahaan dan reputasi KAP sebagai variabel moderasi. Data yang digunakan yaitu data sekunder perusahaan LQ45 yang terdaftar di BEI tahun 2015 - 2019. Analisis data yang digunakan yaitu menggunakan Logistic Regression Analysis pada tingkat signifikansi 5%. Diperoleh hasil bahwa jumlah segmen operasi dan ukuran perusahaan tidak mempengaruhi ketepatan waktu pelaporan laporan keuangan perusahaan. Sementara itu, reputasi KAP tidak memoderasi pengaruh jumlah segemen operasi dan ukuran perusahaan terhadap ketepatan waktu pelaporan laporan keuangan perusahaan.Kata kunci: segmen operasi, ukuran perusahaan, ketepatan waktu, reputasi KAP ABSTRACT The information contained in the financial statements must be relevant to meet the needs of users in the decision making process. The demand for compliance with the timeliness of reporting in submitting financial reports of public companies in Indonesia has been regulated in the Decree of the Chairman of the Capital Market Supervisory Agency Number KEP-346 / BL/2011 concerning Submission of Periodic Financial Reports of Issuers or Public Companies. In its attachment, Bapepam Regulation Number X.K.2, states that the annual financial report must be accompanied by an accountant's report with the usual opinion and submitted to Bapepam no later than the end of the third month (90 days) after the date of the annual financial report. This study aims to examine the factors that affect the timeliness of reporting financial statements. The factors tested in this study were the number of operating segments, company size and KAP reputation as moderating variables. The data used are secondary data from LQ45 companies listed on the IDX in 2015 - 2019. Analysis of the data used is Logistic Regression Analysis at a significance level of 5%. The results show that the number of operating segments and company size do not affect the timeliness of reporting the company's financial statements. Meanwhile, the reputation of KAP does not moderate the effect of the number of operating segments and company size on the timeliness of reporting the company's financial statements. Keywords: operating segments, company size, timeliness, reputation of KAP

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FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013-2015

Jurnal Ekonomi ◽

10.24912/je.v22i3.285 ◽

2017 ◽

Vol 22 (3) ◽

Author(s):

Rini Tri Hastuti

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Firm Size ◽

Stock Exchange ◽

Institutional Ownership ◽

Income Smoothing ◽

Manufacturing Companies ◽

Financial Leverage ◽

The Status

The purpose of this research is to reexamine the factors allegedly effecttoincome smoothing, whiches firm size, profitability, financial leverage, institutional ownership. The sample of this study consisted of 59 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 until 2015. To determine the status of grading company and not a profit grader used Eckel index. As for answering research hypothesis used Logistic Regression analysis tools. The results of this study concludes that income smoothing taken by the company to go public in the Indonesia Stock Exchange (IDX). Multivariate testing using the Logistic Regression showed thatfirm size, profitability, financial leverage has significant effect on income smoothing. While, the variable institutional ownership had no significant effect on income smoothing.

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Pengaruh Likuiditas, Aktivitas, Profitabilitas dan Leverage Terhadap Financial Distress (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018)

Jurnal Ecogen ◽

10.24036/jmpe.v3i1.8532 ◽

2020 ◽

Vol 3 (1) ◽

pp. 134

Author(s):

Rahmadona Amelia Fitri ◽

Syamwil Syamwil

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Financial Distress ◽

Stock Exchange ◽

Simple Random Sampling ◽

Manufacturing Companies ◽

Significance Level ◽

Analysis Technique ◽

Sample Technique

The research aims to determine the effect of liquidity, activity, profitability and leverage on the financial distress of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The population is 161 companies with 805 data. The sample technique uses purposive sampling and simple random sampling to get a sample of 64 companies with 320 data, the number of samples used is 256 valid data and in accordance with the required criteria. Data analysis technique used logistic regression analysis. Based on the results of logistic regression analysis with a significance level of 5% the results of the study concluded: 1) Liquidity, activity, profitability and leverage affect the financial distress with a significance value of 0,000 < 0.05 and independent variables can hear iden the occurrence of the dependent variable of 83,8% . 2) Liquidity does not affect the financial distress with a significance value of 0.199 > 0.05. 3) Activities affect the financial distress with a significance value of 0.041 < 0.05. 4) Profitability affects the financial distress with a significance value of 0,000 < 0.05. 5) Leverage affects the financial distres with a significance value of 0,000 < 0.05.Keywords: liquidity, activity, profitability, leverage, financial distress.

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Pengaruh Financial Distress, Pertumbuhan Perusahaan Klien, Ukuran Kap, Dan Audit Delay Terhadap Auditor Switching

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i3.162 ◽

2019 ◽

Vol 1 (3) ◽

pp. 1556-1568

Author(s):

Faradina Zikra ◽

Efrizal Syofyan

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Auditor Switching ◽

Mining Companies ◽

Company Growth

This study aims to examine the effect of financial distress, client company growth, KAP size and audit delay on auditor switching. This study is classified as comparative causal research. The population in this study are mining companies listed on the Indonesia Stock Exchange period of 2013 to 2017. By using purposive sampling method, there were 85 companies as the research samples. Auditor switchingare measured by dummy. The type of data used is secondary data obtained from www.idx.co.id and use logistic regression analysis. The results of this study indicate that financial distress, client company growth, KAP size and audit delay have no influence on auditor swtiching..

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Pengaruh Kepemilikan Publik dan Profitabilitas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i2.2039 ◽

2021 ◽

Vol 4 (2) ◽

pp. 809-820

Author(s):

Ida Fitriyani ◽

Dwi Indah Lestari

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Public Ownership ◽

Financial Report ◽

Analysis Technique

This study aims to determine the effect of public ownership and profitability on the timeliness of financial report submission. Secondary data used in this research is the company's audited annual financial statements. The population in this study is mining sector companies listed on the Indonesia Stock Exchange 2014-2018. The sampling technique used in this research is purposive sampling, thereby obtained 180 samples from 36 companies. The analysis technique used in this research is logistic regression analysis. The results showed that the partial public ownership does not affect the timeliness of financial report submission, while profitability positive and significant impact on the timeliness of financial report submission. Public ownership and profitability simultaneously have a positive and significant effect on the timeliness of financial report submission. Keywords: Public Ownership, Profitability and Timeliness of Financial Report Submission.

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Pengaruh Audit Tenure dan Auditor Switching Terhadap Kualitas Audit pada Perusahaan Manufaktur Di Indonesia dengan Financial Distress Sebagai Pemoderasi

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v3i1.344 ◽

2021 ◽

Vol 3 (1) ◽

pp. 82-97

Author(s):

Dede Elevendra ◽

Nayang Helmayunita

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Financial Distress ◽

Audit Quality ◽

Stock Exchange ◽

Auditor Switching

The purpose of this study was to determine the effect of audit tenure and auditor switching on audit quality with financial distress as a moderating variable. The analysis of this research used logistic regression analysis. The sample consists of companies listed on the Indonesia Stock Exchange (BEI) for the current year (2015-2019). The results showed that audit tenure and auditor switching had no effect on audit quality and financial distress was unable to moderate the effect of audit tenure and auditor switching on audit quality.

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Analisis Faktor yang Mempengaruhi Penggunaan Instrumen Derivatif Valuta Asing sebagai Pengambilan Keputusan Hedging (Studi pada Perusahaan Manufaktur Sub Sektor Automotive and Allied Products yang terdaftar di BEI Periode 2011-2017)

Jurnal Akuntansi Maranatha ◽

10.28932/jam.v11i2.1905 ◽

2019 ◽

Vol 11 (2) ◽

pp. 262-275

Author(s):

Ivonne Bonita

Keyword(s):

Logistic Regression ◽

Firm Size ◽

Financial Distress ◽

Stock Exchange ◽

Sampling Technique ◽

Annual Data ◽

Manufacturing Companies ◽

Growth Opportunity ◽

Derivative Instruments ◽

Equity Ratio

This paper aims to examine the effect of the variable debt equity ratio (DER), financial distress, growth opportunity, liquidity and firm size on the use of derivative instruments as a means of taking hedging decisions. The population and sample of the company are classified as automotive and allied products sub sector manufacturing companies with annual data obtained from the Indonesia Stock Exchange in the period 2011 to 2017, based on the Indonesia Capital Market Directory 2015. To obtain valid research results, the sampling technique used in the study is a purposive sampling method. Hypothesis testing uses a logistic regression model. Keywords: Hedging, DER, Financial Distress, Firm Size, Logistic Regression

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Criterion of Client’s Company, Public Accountant Firm, Financial Distress, and Company Growth Towards Auditor Switching

TRIKONOMIKA ◽

10.23969/trikonomika.v16i2.444 ◽

2017 ◽

Vol 16 (2) ◽

pp. 81

Author(s):

Annisa Adha ◽

Muchammad Noch

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Chemical Industry ◽

Financial Distress ◽

Stock Exchange ◽

Analytical Tool ◽

Financial Report ◽

Auditor Switching ◽

Company Growth ◽

Public Accountant

There were some factors why company switched its auditor voluntarily, that were criterion of client’s company, criterion of public accountant firm, financial distress, and company growth. Population in this study was a manufacture company’s financial report in the sector of Basic and Chemical Industry, by the amount of 65 companies listed in Indonesia Stock Exchange in the period of 20102015. A method used was purposive sampling that is 13 companies. The analytical tool used is logistic regression analysis. The results showed that the criterion of client’s company and company growth statistically did not give any influence towards auditor switching. Meanwhile, the criterion of public accountant firm and financial distress did give influence towards auditor switching.

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