scholarly journals Pengaruh Dewan Komisaris dan Komite Audit pada Kualitas Laporan Keuangan

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Tri Siwi Nugrahani
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Board Of Directors ◽  
Financial Reporting ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Collection Methods

This study aimed to examine the effect of board of directors and the audit committee on the quality of financial reporting. This research was conducted at the company's listing on the Stock Exchange in 2011-2014. The sampling method with purposive sampling and data collection methods with observation. This study tested with multiple regression analysis to test the hypothesis t test with significance of 5 % .

scholarly journals Pengaruh Kualitas Komite Audit, Workload Dan Rotasi Auditor Terhadap Kualitas Audit

2020 ◽  
Vol 2 (4) ◽  
pp. 3720-3736
Author(s):  
Nada Pertiwi ◽  
Erinos NR
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Quality

This study aims to determine the effect of audit committee quality, workload, audit rotation on audit quality in financial companies listed on the Indonesia Stock Exchange (idx) for the period 2016-2018. This research is a causative research. The population in this study are financial companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. By using purposive sampling method, obtained 107 companies as research samples. The type of data used is secondary data and multiple regression analysis is used. The results of this study indicate that the quality of the audit committee and audit rotation do not have a significant effect on financial quality, only workload has a significant effect on the financial statements

scholarly journals PENGARUH NON PERFORMING LOAN, CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP CADANGAN KERUGIAN PENURUNAN NILAI DENGAN KOMPETENSI KOMITE AUDIT SEBAGAI PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR TAHUN 2014-2018 DI BURSA EFEK INDONESIA)

2020 ◽  
Vol 15 (3) ◽  
pp. 440
Author(s):  
Napisah Napisah
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Capital Adequacy ◽  
Moderating Variables ◽  
The Public ◽  
Independent Variables ◽  
Capital Adequacy Ratio

This study aims to examine the effect of non performing loan, capital adequacy ratio, and loan to deposit ratio on allowance for impairment losses with audit committee competencies as moderating variables on the public banking firms that listed in the Indonesia Stock Exchange for period 2014 to 2018. The independent variables of this study are non performing loan, capital adequacy ratio, and loan to deposit ratio, while the dependent variable in this study is allowance for impairment losses with audit committee competence as moderating variables. The method of analysis of this study is multiple regression analysis with moderating variables. This study uses purposive sampling method and get 20 public banking firms as the sample with 100 data observerd. The results of this study indicate that: (1) NPL significantly effect on CKPN; (2) CAR insignificant on CKPN; (3) LDR insignificant on CKPN; (4) KKA insignificanton CKPN; (5) NPL insignificant on CKPN while moderated by KKA; (6) CAR insignificant on CKPN while moderated by KKA; and (7) LDR insignificant on CKPN while moderated by KKA.

scholarly journals Determinan Pengungkapan Aset Biologis (Studi Empiris pada Perusahaan Agriculture yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 4 (1) ◽  
pp. 230
Author(s):  
Viona Azzahra ◽  
Elvira Luthan ◽  
Amy Fontanella
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Audit Committee ◽  
Sampling Method ◽  
Agricultural Sector ◽  
Stock Exchange ◽  
Positive Influence ◽  
Purposive Sampling ◽  
Final Sample

Disclosure of biological assets in agricultural companies has been ratified in 2018, which is about PSAK 69. This standard requires agricultural sector companies to provide disclosures about their biological assets. Several studies have been carried out by previous studies. However, studies in Indonesia are still limited. Therefore, there is a desire to investigate this phenomenon. The purpose of this study is to examine the influence of what factors influence the disclosure of biological assets. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange for 2015-2018. The final sample in this study were 50 companies obtained using the purposive sampling method. Data were analyzed using multiple regression analysis. The results of this study indicate that the intensity of biological assets, Public Ownership, Audit Committee Meetings have a positive influence on the disclosure of biological assets.

Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable

2021 ◽  
Vol 5 (4) ◽  
pp. 01-12
Author(s):  
Andalia Andalia ◽  
Amiruddin Amiruddin ◽  
Grace T. Pontoh
Keyword(s):  
Regression Analysis ◽  
Financial Reporting ◽  
Internal Control ◽  
Sampling Method ◽  
Stock Exchange ◽  
Jel Classification ◽  
Fraudulent Financial Reporting ◽  
Factors Affecting ◽  
Effect Of Pressure ◽  
Analysis Technique

Objective - This study aims to examine and analyze the effect of pressure, opportunity, rationalization, ability and arrogance on fraudulent financial reporting with independent commissioners as the moderating variable. Methodology/Technique - The object of this research is all companies listed on the Indonesian Stock Exchange during 2019. The research sample was obtained through purposive sampling method and resulted in 215 companies. The analysis technique used is multiple regression analysis and Moderated Regression Analysis (MRA). Findings - The results show that pressure, opportunity, rationalization, ability and arrogance had a significant effect on fraudulent financial reporting. The results of the moderation regression analysis show that independent commissioners moderate the effect of pressure and arrogance on fraudulent financial reporting. Meanwhile, independent commissioners did not moderate opportunities, rationalization, and capacity for fraudulent financial reporting. Novelty - This research contributes to the pentagon fraud theory, which proves that the elements contained in this theory can be used as a basis for analyzing fraud committed by companies, and contributing to the company so that the company's internal control is improved and the presence of an independent board of commissioners is not only a fulfillment of the company's internal control. regulations made by the IDX. Type of Paper: Empirical. JEL Classification: G32, M21, M41, M42. Keywords: Pressure; Opportunities; Rationalization; Arrogance; Fraudulent Financial Reporting Reference to this paper should be made as follows: Andalia; Amiruddin; Pontoh, G.T. (2021). Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable, Accounting and Finance Review, 5(4): 01 – 12. https://doi.org/10.35609/afr.2021.5.4(1)

scholarly journals Pengaruh Kompetensi, Independensi, Dan Etika Auditor Terhadap Kualitas Audit Aparat Inspektorat

2020 ◽  
Vol 2 (4) ◽  
pp. 3737-3754
Author(s):  
Witta Widiya ◽  
Efrizal Syofyan
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Sampling Method ◽  
Audit Quality ◽  
Primary Data ◽  
Sample Collection ◽  
The Third ◽  
Data Analysis Methods

The purpose of this study was to analyze the effect of competency, independence, and auditor ethics on audit quality in Inspectorate Office. Type of this research is a quantitative researh. The population in this study were auditors in inspectorate office West Sumatera province with 35 samples taken. The technique of sample collection is total sampling method. The sources of the data of this research is the primary data. The technique of the data collection is questionnaires. The data were analyzed using multiple regression analysis using SPSS version 25. Data analysis methods used in this study are multiple linier regression analysis, with audit quality as the dependent variabel, competency, independence and auditor ethics as the independent variabel. This result of the reseacrh support the third hypotheses, where the research shows that auditor ethics has an effect on audit quality of examiners at the inspectorate West Sumatera province. The results also show that competency and independence have no effect on audit quality of examiners at the inspecorate West Sumatera provinsi.

scholarly journals Pengaruh Mekanisme Bonus, Tunneling Incentive, dan Debt Covenant Terhadap Transaksi Transfer Pricing

2020 ◽  
Vol 12 (1) ◽  
pp. 56-66
Author(s):  
Istiqomah ◽  
Baihaqi Fanani
Keyword(s):  
Regression Analysis ◽  
Empirical Study ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Debt Covenant

The Effect of Bonus Mechanisms, Tunneling Incentive and Debt Covenant on Transfer Pricing Transactions. (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018).This study aims to determine the effect of bonus mechanism, tunneling incentive and debt covenants on transfer pricing transactions in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2014-2018.The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. By using purposive sampling method which consists of 6 companies. The data used in the form of financial statements with multiple regression analysis methods are processed using SPSS 23. The results of the study that the bonus mechanism affected the transfer pricing transaction with a significant value of 0.002, tunneling incentive affected the transfer pricing transaction, with a significant value of 0.004 and the debt covennat had no effect on the transfer pricing transaction with a significant value of 0.153.

scholarly journals 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 ◽  
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

scholarly journals Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015

2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Debbianita ◽  
Vinny Stephanie Hidayat ◽  
Ivana
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
T Test ◽  
F Test ◽  
Research Hypothesis ◽  
Inventory Activity

AbstractThe aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show that profitability, solvability, and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange.Keywords: Audit Delay,  Inventory Activity, Profitability, and Solvability 

The Effect of Leadership, Competence and Discipline on Police Performance in the Soppeng Polres Police

2020 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
Arif Efendi ◽  
Ansar Ansar ◽  
Nur Fattah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Police Officer ◽  
Coefficient Of Determination ◽  
Police Performance ◽  
Margin Of Error ◽  
Leadership Competence ◽  
Collection Methods

This research was conducted at the Soppeng Polres Police. The Population is all 200 Police officer, because of the large number, Slovin is used, the result is 67 respondent who are sampled with a margin of error set 10% or 0.10. Data collection methods used are direct interviews with parties involved with the problem being discussed and giving questionnaires to Police in accordance with the research conducted. Data analysis was performed using linear multiple regression analysis, T-test, F-test and the coefficient of determination (R2) test. The results of the analysis show that (1) leadership influences performance of the Police in the Soppeng District Police; (2) competence influences performance of the Police in the Soppeng District Police; (3) discipline that supports performance of the Police in Soppeng District Police; (4) leadership, competence, and discipline influence performance of the Police in the Soppeng District Police.?

Audit committee impact on the quality of financial reporting and disclosure

2016 ◽  
Vol 39 (12) ◽  
pp. 1639-1662 ◽  
Author(s):  
Mahdi Salehi ◽  
Mohammadamin Shirazi
Keyword(s):  
Financial Reporting ◽  
Audit Committee ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Fiscal Year ◽  
Corporate Disclosure ◽  
Content Type

Purpose The purpose of this study is to shed further light on the characteristics of an audit committee (AC) and its probable relationship with the quality of financial reporting and disclosure. Based on the findings of extant research that there are different factors that may have implications for the AC’ effectiveness, the authors posit an association between the aforementioned financial aspects and AC presence. Design/methodology/approach The authors test their hypotheses by performing panel data analysis on a sample of 100 companies listed on the Tehran Stock Exchange (TSE) during 2013-2014. The tests were conducted by using Eviews software. Findings Examining previously tested characteristics of an AC, the authors indicate that the number of AC meetings held during fiscal year is negatively associated with the quality of corporate disclosure, whereas AC expertise and size are positively associated with the quality firm’s financial disclosure. Their findings are also indicative of a non-significant relationship between other AC attributes and financial reporting quality (FRQ) except for AC independence, which is positively associated with FRQ. Finally, they provide some evidence that the size of a firm positively affects the quality of its financial reporting and disclosure. Research limitations/implications Although the study has been thoroughly considered and cautiously planned, some limitations have yet arisen. Initially, this research was conducted in an Iranian setting where the formation of ACs is on the verge of regulation; therefore, the data utilized for the study only contains the two-year period of ACs’ statutory activity. In addition, a lack of consensus on the precise measures of an AC’s effectiveness could be considered as a restrictive factor. Originality/value The authors’ study contributes to the AC literature by providing empirical evidence of an association between ACs’ different attributes and financial aspects in a newly regulated environment like the TSE. The results provided in this paper could be fruitful for auditors, regulators, institutional investors and policymakers.

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