Pengaruh Kepemilikan Publik dan Profitabilitas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

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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ANALISIS PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES

Jurnal Akuntansi Indonesia ◽

10.30659/jai.6.2.167-184 ◽

2017 ◽

Vol 6 (2) ◽

pp. 167

Author(s):

Zulvi Nurbaiti ◽

Rustam Hanafi

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Total Sample ◽

Financial Restatement

This study aimed to analyze the factors that effect the level of accounting irregularities. Accounting Irregularities isthe aggresive accounting practices, misuse of the facts that apply to the financial statements either intentionallyor unintentionally, omission or misinterpretation of accounting standarts, and fraud. The variables of thr frauddiamond that used is pressure, opportunity, rationalozation and capability. The population in this study is the nonfinancialcompanies listed in Indonesia Stock Exchange in 2012-2014 and the sampling technique is purposivesampling. The type of data used are secondary data from Indonesia Stock Exchange in the form of financialstatement. Total sample of this study is 81 non financial companies, that perform restatement during 2012 until2014. This research used logistic regression analysis to test the hypothesis. The result of this study indicate thatrationalization has positif significant effect on the level of accounting irregularities. While the pressure, opportunityand capability had no significant effect on the level of accounting irregularities.Keywords : Accounting Irregularities, Fraud,Fraud Diamond, Financial Restatement

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

Akmenika: Jurnal Akuntansi dan Manajemen ◽

10.31316/akmenika.v13i2.1021 ◽

2020 ◽

Vol 13 (2) ◽

Author(s):

Muhammad Hidayatullah ◽

Rani Eka Diansari

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Real Estate ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Public Ownership ◽

Financial Report ◽

The Public ◽

Independent Variable

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 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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DETECTION OF FRAUDULENT FINANCIAL STATEMENT THROUGH PENTAGON THEORY WITH AUDIT COMMITTEE AS MODERATING

ECONOMICS & ACCOUNTING JOURNAL ◽

10.32493/eaj.v4i1.y2021.p35-47 ◽

2021 ◽

Vol 4 (1) ◽

pp. 35

Author(s):

Ely Indriyani ◽

Dhini Suryandari

Keyword(s):

Regression Analysis ◽

Financial Stability ◽

Audit Committee ◽

Stock Exchange ◽

Sampling Technique ◽

Financial Statements ◽

Analysis Data ◽

External Pressure ◽

Analysis Technique ◽

Fraudulent Financial Statements

This study aims to examine financial targets, financial stability, external pressure, personal financial needs, effective monitoring, nature of industry, total accruals, change of directors, and CEO duality in detecting fraudulent financial statements with the audit committee as the moderating variable. The population of this research is 20 state-owned companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. Sampling using saturated sampling technique and obtained a final sample of 100 units of analysis. Data collection using documentation techniques. The data analysis technique used regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that external pressure and the nature of industry have a significant positive effect on the detection of fraudulent financial statements. The audit committee is able to moderate the influence of financial targets, external pressure, nature of industry, and change of directors on the detection of fraudulent financial statements

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Pengaruh Merger, Pergantian Manajemen, Ketidakpuasan Perusahaan, Fee Audit, dan Audit Delay pada Auditor Switching

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN ◽

10.31967/jakuma.v1i1.374 ◽

2020 ◽

Vol 1 (1) ◽

pp. 1-17

Author(s):

Nonik Dia Permatasari ◽

Haifah Haifah ◽

Nanda Widaninggar

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Logistic Regression Analysis ◽

Stock Exchange ◽

Secondary Data ◽

Audit Fees ◽

Manufacturing Companies ◽

Management Change ◽

Auditor Switching

This study was conducted to find the effect of merger, management change, company dissatisfaction, audit fees, audit delay on auditor switching turnover in manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2014-2018. Data used in this study namely secondary data of companies listed on the Indonesia Stock Exchange in 20142018 with a sample of 76 companies. This study used logistic regression analysis. The results confirmed that (1) the merger variable had no effect on auditor switching (2) management change variable had no effect on auditor switching (3) company dissatisfaction had an effect on auditor switching (4) audit fees had an effect on auditor switching (5) audit delay had an effect on auditor switching.

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AUDITOR SWITCHING AND AUDIT TENURE ON AUDIT QUALITY, FEE AUDIT ON THE INDONESIA STOCK EXCHANGE

Kunuz: Journal of Islamic Banking and Finance ◽

10.30984/kunuz.v1i1.21 ◽

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

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Analysis of Fraud Factors in Financial Statement Fraud.

The Journal of Social Sciences Research ◽

10.32861/jssr.spi5.629.634 ◽

2018 ◽

pp. 629-634

Author(s):

Noer Sasongko ◽

Anna Nurmulina ◽

Dahlia Fernandez

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Real Estate ◽

Logistic Regression Analysis ◽

Stock Exchange ◽

Sampling Technique ◽

Financial Statement ◽

Financial Statement Fraud ◽

Purposive Sampling

The aim of this research is to analyze the influence of Fraud Pentagon in detecting the phenomenon of financial statement fraud. In this research, there are 5 variables that are hypothesized to affect fraud. These variables are derived from the 5 elements of the fraud pentagon, namely Pressure, Opportunity, Rationalization, Competence and Arrogance. The population of this research were property and real estate companies listed in Indonesia Stock Exchange (IDX) 2014-2016. The research used the purposive sampling technique and found 35 companies, within 3 years of observation. Thus, the total number of samples studied was 105. In this research, the hypotheses were analyzed using logistic regression analysis. The results indicated that Pressure, Opportunity, Rationalization, Arrogance have an influence on financial statement fraud. Meanwhile, Competence does not have influence on financial statement fraud.

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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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ANALISIS PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN

Progress: Jurnal Pendidikan, Akuntansi dan Keuangan ◽

10.47080/progress.v4i2.1333 ◽

2021 ◽

Vol 4 (2) ◽

pp. 129-135

Author(s):

Abdurrachman Abdurrachman ◽

Rizky Amalia ◽

Bryan Givan

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Stock Exchange ◽

Sampling Technique ◽

Financial Statements ◽

Related Factors ◽

Audit Opinion ◽

Going Concern ◽

Initial Signal ◽

Study Hypothesis

Companies that receive a going concern audit opinion show events and conditions that would cause the auditor to doubt about the going concern of the company. This opinion can be used as an initial signal for users of financial statements to avoid mistakes when making a decision. Regarding the factors that influence going-concern audit opinion, many previous studies have been carried out. However, it has inconsistencies in the results of the study. Thus, the research aims to carry out retesting related "factors that influence going concern audit opinion". The variables tested include Profitability and Liquidity. The research sample uses manufactur companies in the consumer goods industry which were listed on the Indonesian Stock Exchange for the period 2018-2019. The sampling technique was purposive sampling, which obtained 102 companies’ data that matched the criteria. Logistic regression analysis was used to test the hypothesis of this study. Hypothesis testing results that partially the profitability and liquidity variables have no effect on going-concern audit opinion.

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