Pengaruh Profitabilitas, Umur Perusahaan, Ukuran Perusahaan, Kualitas Audit, Dan Struktur Modal Terhadap Kualitas Laba

2014 ◽  
Vol 6 (1) ◽  
pp. 27-42
Author(s):  
Keshia Anjelica ◽  
Albertus Fani Prasetyawan
Keyword(s):  
Firm Size ◽  
Stock Prices ◽  
Audit Quality ◽  
Earnings Quality ◽  
Secondary Data ◽  
Financial Statements ◽  
Firm Age ◽  
Construction Companies ◽  
Auditor Switching ◽  
Testing Method

The objective of this research is to examine the effect of profitability, firm age, firm size, audit quality, and leverage both partially and simultaneously towards earnings quality. The testing method used in this research is multiple regressions. The objects of this study are property, real estate and construction companies which were listed at Kompas 100 for the period 2010-2012. The samples are 15 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements and historical stock prices. The results of this study are (1) firm age has a negative significant effect on earnings quality, meanwhile firm size has a positive significant effect on earnings quality (2) profitability, audit quality, and leverage partially have an insignificant effect towards earnings quality (3) profitability, firm age, firm size, audit quality, and leverage simultaneously have a significant effect towards voluntary auditor switching. Keywords: ERC, earnings quality, profitability, firm age, firm size, audit quality, leverage.

scholarly journals Pengaruh Struktur Modal, Likuiditas, Profitabilitas dan Umur Perusahaan terhadap Kualitas Laba:

2022 ◽  
Vol 4 (3) ◽  
pp. 663-682
Author(s):  
Khoirunnisa Nur Hasanah ◽  
Teguh Erawati
Keyword(s):  
Capital Structure ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Firm Age ◽  
Information Need

This study aims to prove the effect of capital structure, liquidity, profitability and firm age on earnings quality. The type of research used is quantitative research and secondary data. The sample of this research is mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020 using purposive sampling. This study shows that capital structure has no significant effect on earnings quality, liquidity has no significant effect on earnings quality, profitability has no significant effect on earnings quality and firm age has no significant effect on earnings quality. The implications of this research are related to earnings quality. Investors and other users of financial statement information, need to consider the liquidity factor because this factor has a significant impact on the quality of earnings in the company. This shows that users of financial statements, especially investors, need to consider the liquidity factor when making investment decisions in affiliated companies. Keywords: Capital Structure, Liquidity, Profitability, Company Age, Earnings Quality

scholarly journals THE EFFECT OF PROFIT GROWTH, FIRM SIZE, AND LIQUIDITY OF EARNINGS QUALITY

2020 ◽  
Vol 14 (2) ◽  
pp. 260-268
Author(s):  
Hairul Anam ◽  
Afrohah Afrohah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Purposive Sampling ◽  
Profit Growth

This study aimed to examine the effect of profit growth, firm size, and liquidity to the earnings quality. This study uses secondary data from the financial statements of pharmaceuticals published by Indonesia Stock Exchange during 2013 to 2017. Sampling technique by using purposive sampling. The sample in this study is pharmaceuticals company listed in Indonesia Stock Exchange as many as 7 companies. Method of data were analyzed by multiple linear regression. The result of partially test shows that profit growth and firm size had effect to earnings quality, and the liquidity had not effect to earnings quality. However, the result of simultaneously test show that profit growth, firm size, and liquidity had effect to earnings quality.

scholarly journals PENGARUH FEE AUDIT, ROTASI AUDITOR, DAN REPUTASI KAP TERHADAP KUALITAS AUDIT

2019 ◽  
Vol 5 (1) ◽  
pp. 81
Author(s):  
Indah Yunita Permatasari ◽  
Christina Dwi Astuti
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Firm Reputation ◽  
Audit Firm ◽  
Construction Companies ◽  
Discretionary Accrual ◽  
Audit Fee

<em>The purpose of this research was to analyze the influence of audit fee, audit switching and audit firm reputation on audit quality. The proxy of audit quality is using discretionary accrual Modified Jones model (1994). Data in the current research were secondary data obtained from the financial statements of property, real estate and construction companies listed on the Indonesia Stock Exchange during 2014-2016. Fourty-four (n = 44) companies was selected using the purposive sampling method as the sample of the current study (N=132). Data was analyze during the multiple regression analysis. The resulted showed that audit fee, audit switching and audit firm reputation has positive significant effects on audit quality.</em>

Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit

2018 ◽  
Vol 16 (2) ◽  
pp. 30
Author(s):  
Dwikky Darmawan ◽  
Weny Putri
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Service Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Political Connection ◽  
Discretionary Accrual

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.

Profitability and Firm Size–Growth Relationship in Construction Companies in Malaysia From 2003 to 2010

2014 ◽  
Vol 17 (03) ◽  
pp. 1450014 ◽  
Author(s):  
Devinaga Rasiah ◽  
David Yoon Kin Tong ◽  
Peong Kwee Kim
Keyword(s):  
Growth Rate ◽  
Firm Size ◽  
Growth Process ◽  
Secondary Data ◽  
Annual Reports ◽  
Basic Study ◽  
Gibrat’S Law ◽  
Construction Companies ◽  
Gibrat's Law ◽  
Size Growth

In this study, we intended to examine empirically how a firm's profitability performance would impact its growth process and the inference for Gibrat's Law. The basic study looks at small, medium and large firms' tendency to grow when their internally generated profits are high. The sample is 124 construction companies listed from years 2003 to 2010 at BURSA Malaysia. Data used is secondary data collected from BURSA Malaysia and annual reports. The result indicated that "growth" contributed significantly to profitability in both small and medium-sized construction companies, but was not significant in large companies. Thus, hypothesis two was supported. This study supports Gibrat's Law, showing that size and growth rate are independent.

scholarly journals PENGARUH KONDISI FUNDAMENTAL, INFLASI, DAN SUKU BUNGA SERTIFIKAT BANK INDONESIA TERHADAP HARGA SAHAM (Study Kasus pada Perusahaan Real Estate dan Property yang terdaftar di Bursa Efek Indonesia tahun 2010-2013)

2016 ◽  
Vol 4 (2) ◽  
Author(s):  
Dewi Kusuma Wardani ◽  
Devita Fajar Tri Andarini
Keyword(s):  
Real Estate ◽  
Interest Rates ◽  
Stock Prices ◽  
Secondary Data ◽  
Construction Companies ◽  
Equity Ratio ◽  
Regression Techniques ◽  
Independent Variable ◽  
Turn Over ◽  
Positive Effect

This research is motivated by the results of researches differences which have been done by other researchers. Moreover, it is also because construction companies in the sector of Real Estate and Property which develops a lots. The developing influences the stock prices in the sector of Real Estate and Property in Indonesia. This study aimed to examine the effect of the fundamental conditions, inflation, and SBI interest rates on the stock prices. This research is done in Pojok Bursa Efek Indonesia. the fundamental factors which are used in this research is Current Ratio, Return on Asset, Debt Equity Ratio, and Total Asset Turn Over. The data which are used are the secondary data which are taken from IDX with 180 populations, and 132 data are treated. The sampling method in this research is purposive sampling. The data technique analysis in this research uses multiple linear regression techniques. The regression test results show that the influence of fundamentals, inflation, and SBI interest rates partially positive effect on stock prices. The third influence of independent variable on the dependent variable is just 10.5%. It is necessary for the addition of variables in future researches. Keyword: fundamental conditions, inflation, SBI interest rates, and stock prices

scholarly journals ANALISA FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2016 ◽  
Vol 11 (2) ◽  
pp. 1
Author(s):  
Joko Suryanto ◽  
Indra Pahala
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Public Ownership ◽  
Audit Opinion ◽  
Independent Variables ◽  
Equity Ratio ◽  
The Relationship

This research aims to examine the effect of the relationship between firm size, profitability, solvency, public ownership, and the audit opinion on the timeliness of financial reporting. The dependent variable in the form of timekeeping company deliver the financial statements to the Stock Exchange. Meanwhile for the independent variables such as firm size measured by total asets of the company, profitability is measured by profit margin ratio, solvency measured by debt-to-equity ratio, public ownership is measured by the percentage of the number of shares owned by the community, and the audit opinion is measured with an unqualified opinion and otherwise unqualified. This study uses secondary data with population automotive companies and telecommunications components and annual financial statements issued on the Stock Exchange in the period 2010-2012. From the analysis conducted in this study it can be concluded that the size of the company significantly influence the timeliness of financial reporting. While profitability, solvency, public ownership, and the audit opinion does not affect the timeliness of financial reporting.   Keywords:       Company Size, Profitability, Solvency, Public Shareholding, Opinion Audit and Financial Reporting Timeliness.

scholarly journals Pengaruh Kepemilikan Institusional, Ukuran Dan Umur Perusahaan Terhadap Kinerja Intellectual Capital Industri Keuangan di BEI

2018 ◽  
pp. 1799
Author(s):  
Ainun Roviko ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Firm Size ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Firm Age ◽  
Financial Industry ◽  
Financial Report ◽  
The Impact

Evaluate performance intellectual capital of company is an important thing because this will contribute to the company competitive advantage in the future. This study aims to obtain empirical evidence of the impact institutional ownership, firm size and firmage on intellectual capital performance financial industry listed on Indonesian Stock Exchange 2015-2017.Intellectual capital performance measured by VAICTM. This research used non- probability sampling technique with purposive sampling method and 37 company as a sample and 111 observation. Secondary data obtained from the annual financial report of the financial industry. The result of this research indicate that institutional ownership hasnot affecting the intellectual capital performance. The result of this search also indicate that firm size and firm age has a positive effect on intellectual capital performance. Keywords : Institutional ownership, size and firm age, financial industry, intellectual capital.

scholarly journals The Role of Ethnicity, Gender and Diversity of Director's Experience on Company Performance

2021 ◽  
Vol 6 (1) ◽  
pp. 25-31
Author(s):  
Anita Ade Rahma ◽  
Titah Fadhilah Harahap ◽  
Desi Ilona ◽  
Febri Aldi
Keyword(s):  
Board Of Directors ◽  
Audit Quality ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Company Performance ◽  
Insignificant Effect ◽  
The Board Of Directors

This study aimed to analyze the influence of ethnicity, gender and board of director’s experience diversity on the company performance. The data used are secondary data from the financial statements and annual report from 2011 to 2017. Samples were taken  randomly on all companies listed in Indonesia Stock Exchange as many as 266 companies. The results of this study prove that ethnicity and experience of the board of directors not significantly effect on company performance (ROS). However, the results of gender on board of directors showed negative and significant impact on company performance (ROS). Company age and audit quality have insignificant effect on company performance (ROS).

scholarly journals PENGARUH FIRM SIZE DAN FINANCIAL LEVERAGE TERHADAP FINANCIAL PERFORMANCE PADA PT. JAPFA COMFEED INDONESIA

2021 ◽  
Vol 1 (2) ◽  
pp. 45-54
Author(s):  
Sumarno Nano ◽  
Ade Ponirah ◽  
Nurudin Falah
Keyword(s):  
Financial Performance ◽  
Firm Size ◽  
Significant Influence ◽  
Investment Decisions ◽  
Secondary Data ◽  
Financial Statements ◽  
The State ◽  
Financial Leverage ◽  
Investor Confidence ◽  
A Company

The company's financial performance is the first benchmark to build investor confidence. Describes the state of the company and can be a reference for investment decisions. This article aims to increase the influence of firm size and financial leverage on financial performance of PT.Japfa Comfeed Indonesia  firm size shows the size of a company. While financial leverage the proportion of debt usage to finance its investment. This article also uses descriptive methods and quantitative approaches, namely to describe the results of research whose data is presented in numerical form. The data in this article is secondary data taken from  financial statements PT. Japfa Comfeed Indonesia, Tbk. and supported by literature and documentation studies, which are processed statistically and quantitatively. The results of this study concluded that partially firm size has an insignificant influence on financial performance. But for financial leverage has a significant influence on financial performance. Simultaneously, firm size and financial leverage have a significant influence on financial performance with a contribution of 66.8% meaning that 33.2% of financial performance is influenced by other factors that are not examined in this study.

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