scholarly journals Analisis Pengaruh Ukuran Perusahaan, ROA dan DAR terhadap Audit Delay (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2016)

2018 ◽  
Vol 1 (2) ◽  
pp. 221-232
Author(s):  
Okalesa Okalesa
Keyword(s):  
Linear Regression ◽  
Financial Reporting ◽  
Capital Market ◽  
Stock Exchange ◽  
Multiple Linear Regression Model ◽  
Financial Statement ◽  
Company Size ◽  
Financial Statement Audit ◽  
Increasing Demand ◽  
Observation Period

Development of capital market in Indonesia has an impact on increasing demand for financial statement audit. A delay in financial reporting is indirectly interpreted by investors as a bad signal for the company. This study aims to analyze the factors that affect the audit delay in the consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) observation period is 6 years from 2011 to 2016. This test uses multiple linear regression model. The sample of the research is 27 companies engaged in the industry of goods and consumption. The results showed partially firm size, ROA, and DAR have significant effect on audit delay. Keywords: Company Size, ROA, DAR, and Audit Delay

scholarly journals Pengaruh Ukuran Perusahaan, ROA, DAR, Dan Reputasi Auditor terhadap Audit Delay

2017 ◽  
Vol 1 (1) ◽  
pp. 23-34
Author(s):  
Mimelientesa Irman
Keyword(s):  
Linear Regression ◽  
Linear Regression Model ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Multiple Linear Regression Model ◽  
Company Size ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Model Sample ◽  
Observation Period

   This study aims to analyze the factors that affect audit delay on manufacturing companies listed in Indonesia Stock Exchange. This test uses multiple linear regression model. Sample of this study are 20 companies in manufacturing sector. Observation period is 6 years from 2010 to 2015. Independent variables in this study consisted of company size, profitability, solvency, and auditors reputation which tested its influence on audit delay as dependent variable. The results showed that company size, profitability, solvency, and auditors reputation significantly influence on audit delay of manufacturing companies listed in Indonesia Stock Exchange period 2010 until 2015  Keywords: Firm size, ROA, DAR, Reputation Auditor and Audit Delay

scholarly journals Pengaruh Financial Ratio Dan Ukuran Perusahaan Terhadap Return Saham Perusahaan Batu Bara Yang Terdaftar Di Bei

2019 ◽  
Vol 2 (3) ◽  
Author(s):  
Caroline Dan Yanuar
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Return ◽  
Stock Exchange ◽  
Multiple Linear Regression Model ◽  
Secondary Data ◽  
Company Size ◽  
Financial Ratio ◽  
Company Value ◽  
Fixed Model

This research aims to find out determine the effect of financial ratio and company size on stock return of 11 coal companies which are listed on the Indonesia Stock Exchange (BEI) for period 2008-2016. The research was designed as a descriptive study and verification by using secondary data. Data were analyzed using panel data multiple linear regression and t-test with 99 observations. Multiple linear regression model using fixed model based on Chow Test and Hausman Test.The results showed that profitability give positive significant to stock return, while company value, company size, liquidity, solvability and activity ratio do not have significant to stock return.

Karakter Tax Avoidance dalam Memediasi Faktor-Faktor Ketepatan Waktu Penyampaian Laporan Keuangan

2020 ◽  
Vol 15 (1) ◽  
pp. 25-45
Author(s):  
Choirul Anwar ◽  
Erlita Nisrina
Keyword(s):  
Empirical Evidence ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Financial Statement ◽  
Company Size ◽  
Manufacturing Companies

This study aims to obtain empirical evidence about the influence of company commissioners, profitability, leverage and company size along with tax avoidance as a moderating variable on the timeliness of financial statement submission in manufacturing companies in Indonesia. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2014-2018 with a total of 41 companies. The results of this study indicate that company commissioners, profitability and leverage have a significant effect on tax avoidance, while company size has no significant effect on tax avoidance as a mediating variable. Then the results of the tax avoidance intervention on the timeliness of financial reporting do not only show significant results but also do not mediate in character.

Pengaruh Profitabilitas, Opini Auditor, dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan di Bursa Efek Indonesia Periode Tahun 2012-2014

2018 ◽  
Vol 16 (1) ◽  
pp. 100 ◽  
Author(s):  
Hefi Dwi Oktavia ◽  
Diah Hari Suryaningrum
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Business Decision ◽  
Audit Reports ◽  
Source Of Information ◽  
Independent Audit ◽  
Observation Period

Financial reporting is a source of information that can be used for business decision making. The faster the financial statements are conveyed, the information contained therein is more useful, and users of financial statements can make better decisions, both in terms of quality and time. But in reality some companies still get sanctions for delays in financial reporting. Therefore, this study aims to examine and prove empirically the factors that cause delays in reporting, namely profitability, auditors� opinion, and company size. The population of this study is food and beverages companies listed on the Indonesia Stock Exchange for the period 2012-2014, with a sample of 12 companies with the observation period of 2012 to 2014. The sampling method used was purposive sampling. The analytical method used is Logistic Regression. The data used in this study are the financial statements and independent audit reports of each published company. The results of the study prove that the factors of profitability, auditors� opinion, and company size do not affect the timeliness of the submission of financial statements. This implies that the company's awareness to submit financial statements is caused by other conditional conditions that were not examined in this study.

scholarly journals ANALISIS DETERMINAN AUDIT DELAY PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI

2021 ◽  
Vol 26 (1) ◽  
pp. 66-80
Author(s):  
Nurkholik Nurkholik
Keyword(s):  
Linear Regression ◽  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Descriptive Statistics ◽  
Company Size ◽  
Industry Sector ◽  
Food And Beverage ◽  
Independent Variable ◽  
Observation Period

The purpose of this research is to examine the effect of Company Size, Profitability, Solvability and Public Accounting’s Size on Audit Delay. This research used a sample of manufacture companies in the Consumer Goods Industry Sector Food and Beverage Sub Sector which are registered in Indonesia Stock Exchange during 2015 until 2019 period. There are 10 companies used as the sample of the research with an observation period of 5 years. Based on the purposive sampling method, the total of the research sample is 50. The dependent variable of the research is Audit Delay. The independent variable of the research is Company Size, Profitability, Solvability and Public Accounting’s Size. The hypothesis was examined using descriptive statistics, precondition analysis test, multiple linear regression analysis.The result of hypothesis testing on the Company Size, Profitability did not affect the Audit Delay and the Solvability, Public Accounting’s Size affect the Audit Delay.

scholarly journals KARAKTERISTIK PERUSAHAAN, KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN DAN KEMUNGKINAN KECURANGAN PELAPORAN KEUANGAN

2020 ◽  
Vol 8 (1) ◽  
pp. 31
Author(s):  
Husaini Husaini ◽  
Salma Yuniza
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Disclosure ◽  
Company Size ◽  
Manufacturing Companies ◽  
Fraudulent Financial Reporting ◽  
Financial Statement Fraud

This research aims to obtain empirical evidence regarding the effect of the characteristics of the company's financial disclosure statements of completeness and consequently to the financial statement fraud. Characteristics of companies in this study consists of company size, leverage, liquidity, the company's corporate status and age.The population in this research is the manufacturing companies listed on the Indonesia stock exchange over the years 2011-2013. Purposive sampling method based on retrieved 98 companies listed on the Indonesia stock exchange as research samples. Research on regression model using two. Using multiple linear regression, the study found the size of the company and the company's status affect the completeness of the disclosure of the financial statements. Leverage, liquidity and the age of the company does not affect the completeness of the disclosure of the financial statements. Then, the sample is categorized into 2 categories by using the Beneish model M-Score that the company that did the possibility of fraudulent financial reporting and company didn't do the possibility of fraudulent financial reporting. Using the method of logistic regression, this research found that the completeness of the pengungakap financial statements have no effect against the possibility of fraud in financial reporting.

scholarly journals Pengaruh Struktur Modal, Profitabilitas dan Size Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur

2019 ◽  
Vol 4 (2) ◽  
pp. 210 ◽  
Author(s):  
Anita Ade Rahma ◽  
Lusiana Lusiana ◽  
Puput Indriani
Keyword(s):  
Logistic Regression ◽  
Capital Structure ◽  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statement ◽  
Company Size ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Purposive Sampling

<p><em>This study aims to to prove empirically the factors which affect the timeliness of financial statement submission to manufacturing companies listed on the Indonesia Stock Exchange. Factors analyzed in this research are profitability, liquidity, and firm size. The sample of this research uses 65 manufacturing companies that consistently listed in Indonesia Stock Exchange period 2012-2016 which is studied by using purposive sampling method. Statistical method used in this research is logistic regression at 5% significance level. Based on the results from testing the hypothesis concluded that capital structure and profitability had a negative and significant effect to timeliness of financial reporting while company size had a positive and significant effect to timeliness of financial reporting.</em></p><p><em><br /></em></p><p><em>Penelitian ini bertujuan untuk membuktikan secara empiris faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Faktor yang dianalisis dalam penelitian ini adalah struktur modal, profitabilitas, dan size perusahaan. Populasi dalam penelitian ini adalah laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel dari penelitian ini menggunakan 65 perusahaan manufaktur yang konsisten terdaftar di Bursa Efek Indonesia periode tahun 2012-2016 yang diteliti dengan menggunakan metode purposive sampling. Metode statistik yang digunakan dalam penelitian ini adalah regresi logistik pada tingkat signifikansi 5%. Berdasarkan hasil dari pengujian hipotesis dapat disimpulkan bahwa struktur modal dan profitabilitas berpengaruh negatif dan signifikan terhadap ketepatan waktu pelaporan keuangan sedangkan size perusahaan berpengaruh positif dan signifikan terhadap ketepatan waktu pelaporan keuangan.</em></p>

DETERMINAN TIMELINESS OF FINANCIAL REPORTING PADA INDUSTRI MANUFAKTUR INDONESIA

2017 ◽  
Vol 2 (1) ◽  
pp. 73
Author(s):  
Mohamad Zulman Hakim
Keyword(s):  
Financial Reporting ◽  
Manufacturing Industry ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Return On Assets ◽  
Financial Report ◽  
Independent Variables ◽  
Equity Ratio

This study aims to prove empirically the factors that affect the Timeliness of Financial Reporting. These factors are Return on Assets (ROA), Debt to Equity Ratio (DER), Company Size and Auditor Opinion as Independent Variables and Timeliness of Financial Statements as Dependent Variables.The population of this study is the Manufacturing Industry listed on the Indonesia Stock Exchange period 2012-2014. The sample was determined by purposive sampling method and 66 companies were obtained. The data used are obtained from the published company financial report. The method of analysis used is logistic regression at 5% significance level.Empirical study shows that ROA has significant effect on Timeliness of Financial Reporting. DER, Company Size and Auditor Opinion have no significant effect on Timeliness of Financial Reporting. Keywords:    ROA, DER, Company Size, Auditor Opinion, Timeliness of Financial Reporting

PENGARUH PERUBAHAN KOMPONEN LAPORAN ARUS KAS, PERUBAHAN LABA KOTOR, DAN PERUBAHAN SIZE PERUSAHAAN TERHADAP EXPECTED RETURN SAHAM

2011 ◽  
Vol 7 (1) ◽  
pp. 39
Author(s):  
Serly C ◽  
Astuti Yuli Setyani
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Cash Flow ◽  
Stock Exchange ◽  
Cash Flows ◽  
Gross Margin ◽  
Expected Return ◽  
Flow Changes ◽  
Operating Cash Flow ◽  
Observation Period

The purpose of this study was to examine the effect of changes in thecomponents of cash flows (operating cash flow changes, investment cashflow changes , cash flow funding changes), changes in gross profit,and change the size of the company toward expected return stock ofmanufacturing companies which go public in Indonesia Stock Exchange. The number of companies studied as many as 84 companies listed in Indonesia Stock Exchange with the observation period from 2004 to 2008. The technique used in the data analysis is the technique of multiple linear regression. Results of the study showed that only cash flow operations changes ,investment cash flow changes and gross margin changes that showed significantly influence against expected return stockKata kunci: expected return, size, arus kas operasi, arus kas investasi, laba kotor

Financial statement effects of adopting IFRS: the Canadian experience

2018 ◽  
Vol 26 (4) ◽  
pp. 466-491 ◽  
Author(s):  
Eva K. Jermakowicz ◽  
Chun-Da Chen ◽  
Han Donker
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Financial Statement ◽  
Net Income ◽  
Cross Sectional ◽  
Toronto Stock Exchange ◽  
Content Type ◽  
Publicly Traded Companies ◽  
Interaction Terms

Purpose The purpose of this study is to examine the effects of adopting International Financial Reporting Standards (IFRS) on financial statements of the largest Canadian firms (S&P/TSX 60) listed on the Toronto Stock Exchange (TSX). Design/methodology/approach This study investigates the financial statement effects of 46 companies from the S&P/TSX 60 index which report under IFRS in 2011 and switched to IFRS from CGAAP. This study used panel data analysis, which can be considered as more powerful when conducting cross-sectional and in time analysis among companies. Because of weakness of Cramer statistic on R-square, the authors used interaction terms as suggested by Hope (2007). Findings Consistent with the authors’ perceptions, this study finds that significant effects of adopting IFRS are associated with industry practices. The empirical results show that the adoption of IFRS in Canada created more relevant financial reporting for book value of equity and net income in the post-adoption periods. Originality/value This study should be of interest to the US regulators considering IFRS adoption by US publicly traded companies as well as to regulators, standard setters and listed companies in all countries worldwide that are in transition to IFRS.

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