Analisis Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Property dan Real Estate di BEI Tahun 2011-2014.

This study aims to examine factors that influence the timeless of financial report. The independent variable of this research are profitability, firmsize, and the public ownership, while the dependent variable is timeless. The population of this research are property and real estate companies which are listed in Indonesian Stock Exchange 2011-2014. The sample in this research is taken by using purposive sampling method with some carracteristics and consist of 30 companies. This research used secondary data from www.idx.co.id and the method of analysis used logistic regression analysis. The results show that the profitability is significantly influenced to the timeless of financial report, while both the firmsize and public ownership are not significantly influenced the timeless of financial report.

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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 FAKTOR AKUNTANSI TERHADAP PREDIKSI PERINGKAT OBLIGASI

Jurnal Akuntansi ◽

10.24912/ja.v20i1.75 ◽

2017 ◽

Vol 20 (1) ◽

pp. 52

Author(s):

Henny Henny

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Sampling Method ◽

Stock Exchange ◽

Corporate Bond ◽

Bond Ratings ◽

Purposive Sampling ◽

Independent Variable ◽

Selection Of

Tujuan dari penelitian ini adalah untuk mengungkapkan faktor akuntansi yang mempengaruhi prediksi peringkat obligasi pada perusahaan non keuangan di Bursa Efek Indonesia. Data diambil dari perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel sebanyak 20 perusahaan dengan menggunakan purposive sampling method. Metode penelitian yang digunakan untuk menguji hipotesis adalah logistic regression analysis metode stepwise untuk menguji faktor akuntansi yaitu variabel independen leverage, liquidity, profitability, productivity dan growth terhadap variabel dependen prediksi peringkat obligasi. Hasil dari penelitian ini adalah variabel profitability dan productivity memiliki pengaruh terhadap prediksi peringkat obligasi perusahaan non keuangan.The purpose of this study was to reveal the accounting factors that affect the predictions bond ratings on non-financial companies in the Indonesia Stock Exchange. Data taken from non-financial companies listed on the Indonesia Stock Exchange. The selection of a sample of 20 companies using purposive sampling method. The method used to test the hypothesis is a stepwise method logistic regression analysis to examine of accounting factors namely the independent variable leverage, liquidity, profitability, productivity and growth on the dependent variable prediction bond ratings. Results from this study are variable profitability and productivity have an influence on the prediction of non-financial corporate bond ratings

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DETERMINAN NILAI PERUSAHAAN DI BURSA EFEK INDONESIA

SIMAK ◽

10.35129/simak.v16i02.44 ◽

2018 ◽

Vol 16 (02) ◽

pp. 101-118

Author(s):

Anthony Holly

Keyword(s):

Regression Analysis ◽

Firm Size ◽

Firm Value ◽

Quantitative Data ◽

Sampling Method ◽

Dividend Policy ◽

Stock Exchange ◽

Secondary Data ◽

Manufacturing Companies ◽

Independent Variable

The aim of the study is to assess determinant of firm value as profitability, dividend policy, firm size and liquidity for manufacturing companies listed in Indonesia Stock Exchange in 2010-2014. This study using manufacturing companies listed in Indonesia Stock Exchange as sample. Sample selected by purposive sampling method. Sample size generated by this method is 14 companies. Data type used in this study is quantitative data. Data souce in this study is secondary data. The data were then analyzed using multiple linier regression analysis to analysis dependent variable, Firm value (TQ), and independent variable such as profitability, dividend policy, firm size and liquidity.The research results revealed that profitability, dividend policy and liquidity have positive and significant effect to firm value. However other firm size has positive but no significant effect to firm value.

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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 PROFITABILITAS, LIKUIDITAS, KEPEMILIKAN PUBLIK DAN REPUTASI KAP TERHADAP KETEPATAN WAKTU PELAPORAN

Jurnal Riset Akuntansi dan Keuangan ◽

10.21460/jrak.2013.91.174 ◽

2013 ◽

Vol 9 (1) ◽

pp. 59

Author(s):

Umi Murtini ◽

Yusefin Puspa Tirtaningrum

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Capital Market ◽

Public Enterprise ◽

Public Ownership ◽

Financial Report ◽

The Public ◽

User Demand ◽

The Impact ◽

Important Character

Punctuality is important character in reporting the financial report besides main report and note of financial report. Delay of financial report publication will destract its user. Demand of its punctuality in delivering financial report of public enterprise in Indonesia is regulated on UU No. 8, 1995 on capital market and based on BAPEPAM chief’s decision No.36/PM/2003 on regular financial report obligation. This research aims to test the impact of profitability, liquidity, public ownership and KAP reputation towards punctuality on reporting the financial report. The test is using logistic regression analysis. The result shows that profitability, liquidity, and KAP reputation do not affect toward the punctuality on reporting the financial report, meanwhile the public ownership affects the punctuality on reporting the financial report. Keywords: punctuality, KAP reputation, financial report.

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PENGARUH RASIO LIKUIDITAS, LEVERAGE, DAN SALES GROWTH TRHADAP FINANCIAL DISTRESS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v5i1.2000 ◽

2021 ◽

Vol 5 (1) ◽

Author(s):

Irma Susanti

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Real Estate ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Sales Growth ◽

Insignificant Effect ◽

Financial Conditions ◽

Analysis Technique

Financial distress is a stage of decline in financial conditions that occurs before bankruptcy occurs. This study aims to examine the effect of liquidity, leverage, and sales growth on financial distress in property and real estate companies listed on the Indonesia Stock Exchange (IDX). The population in this study were all property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2019. The sample was selected based on the purposive sampling method, in order to obtain a sample of 24 companies. The data analysis technique used is logistic regression analysis, with data processing using the SPSS program. The results showed that (1) liquidity as measured by (CR) had a positive and insignificant effect on financial distress; (2) leverage as measured by (DER) has a negative and insignificant effect on financial distress; and (3) Sales Growth as measured by (GROWTH) has a positive and insignificant effect on financial distress. Keyword: Liquiditys, Leverae, Sales Growth, Financial Distress

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Pengaruh Multiple Large Shareholder Terhadap Nilai Perusahaan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i3.129 ◽

2019 ◽

Vol 1 (3) ◽

pp. 1080-1095

Author(s):

Annisa Hastriyana ◽

Salma Taqwa

Keyword(s):

Regression Analysis ◽

Real Estate ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Panel Regression ◽

Purposive Sampling ◽

Large Shareholder

This study aims to examine the effect of multiple large shareholder on the firms value. This study is classified as causative research. The population in this study are property and real estate companies listed on the Indonesian Stock Exchange period of 2015 to 2017. By using purposive sampling method, there were 37 companies as the research’s sample. Multiple large shareholder variable are measured by the number and percentage of multiple large shareholder. The type of data used is secondary data obtained from www.idx.co.id and used is panel regression analysis. The results of this study indicate that precentage of multiple large shareholder has a negative and significant effect on firms value, andnumber of multiple large shareholder there is not effect on frims value.

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The Effect of Profitability, Liquidity, Maturity And Assurance Against Highest Bond Ranking In Financial Sector In Indonesia Stock Exchange

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2018.v7.i02.p04 ◽

2017 ◽

Vol 7 (2) ◽

pp. 643

Author(s):

Dinda Aziiza Hasan ◽

I Made Dana

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Financial Sector ◽

Bond Rating ◽

Purposive Sampling ◽

Analysis Technique ◽

Investment Grade

One form of funding that can be done by the company is to issue bonds. The purpose of the research is to know the significance of the effect of profitability, liquidity, maturity and guarantees to the rating of bonds in the financial sector in Indonesia Stock Exchange. The type of data used is secondary data of each financial sector company listed on the Indonesia Stock Exchange and obtained from www.idx.co.id. Sampling is done by purposive sampling. The number of samples taken is as much as 20 bonds of financial sector companies in Indonesia Stock Exchange period 2014-2016, via purposive sampling method. The analysis technique used is logistic regression analysis and data processing using SPSS 13 for windows. The result of analysis shows that profitability, maturity and guarantee have positive and significant influence to bond rating, while liquidity has negative and significant effect to bond rating. The company should be able to increase the company's liquidity value in order for the company to obtain investment grade. Investors are more interested in investment-grade bonds.

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Pengaruh Kepemilikan Asing , Leverage, Cash Holdings Dan Debt Maturity Terhadap Kinerja Keuangan Perusahaan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.258 ◽

2020 ◽

Vol 2 (3) ◽

pp. 2893-2911

Author(s):

Murti Sari Dewi ◽

Erly Mulyani

Keyword(s):

Real Estate ◽

Financial Performance ◽

Sampling Method ◽

Stock Exchange ◽

Cash Holdings ◽

Secondary Data ◽

Foreign Ownership ◽

Debt Maturity ◽

Panel Regression ◽

Cash Holding

This study aims to examine the effect of foreign ownership, leverage, cash holding and debt maturity on financial performance in property and real estate companies listed on the Indonesia stock exchange (idx) in the period 2014-2018. This study is categorized as causative research. The population in this study are property and real estate companies listed on the Indonesia stock exchange (idx) in the period 2014-2018. By using purposive sampling method, there were 24 companies as the research’s sample. The type of data used is secondary data and used is panel regression analysis. The results of this study indicate that foreign ownership, cash holding and debt maturity has no significant effect on financial performance, only leverage has significant effect on financial performance

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PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.5274 ◽

2019 ◽

Vol 6 (1) ◽

pp. 141

Author(s):

Mega Indah Lestari ◽

Deliza Henny

Keyword(s):

Financial Stability ◽

Sampling Method ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Analysis Method ◽

Financial Report ◽

Fraudulent Financial Statements

The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.

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