PENGARUH PROFITABILITAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN

Financial information will have benefits if delivered on time to the wearer who is closely related to the agency theory (agency theory) where in the theory of this agency explained that the owner oversees the agency (employee) to perform more efficient performance. The value of timeliness of financial reporting is important for the level of benefit of the report. This study aims to test the profitability, age of the company and the size of the company to the timeliness of corporate financial reporting. The sample of this study consists of 13 food and beverage companies with 65 financial report data listed on the Stock Exchange 2012-2016. To test the hypothesis, used secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis. After the data in the analysis, found that the profitability variable has a significance value of 0.045 means that the hypothesis X1 positive effect on timeliness of corporate financial reporting due to the significance value less than 0.05. Variable of company age have significance value equal to 0,066 and company size have significance value equal to 0,412 meaning hypothesis X2 and X3 have no effect to variable Y because significance value greater than 0,05.

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Pengaruh Profitabilitas, Umur Perusahaan Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v26i2.275 ◽

2018 ◽

Vol 26 (2) ◽

pp. 144-157

Author(s):

Widia Astuti ◽

Teguh Erawati

Keyword(s):

Agency Theory ◽

Financial Reporting ◽

Stock Exchange ◽

Secondary Data ◽

Financial Report ◽

Efficient Performance ◽

Food And Beverage ◽

Report Data ◽

Positive Effect ◽

Corporate Financial Reporting

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Pengaruh Leverage, Likuditas, Perputaran Modal Kerja dan Inflasi Terhadap Profitabilitas pada Perusahaan Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG ◽

10.32493/jiaup.v9i1.5087 ◽

2021 ◽

Vol 9 (1) ◽

pp. 17

Author(s):

Christine Refina Malinda Pande ◽

Deannes Isynuwardhana

Keyword(s):

Oil Palm ◽

Stock Exchange ◽

Panel Data Analysis ◽

Secondary Data ◽

Working Capital ◽

Financial Report ◽

Financial Condition ◽

Secondary Data Source ◽

Data Source ◽

Positive Effect

ABSTRACTOil palm companies are one of the sectors that have an impact on the economy. Indonesia has a climate that is very suitable for planting oil palm. The company's goal is to make a profit. Then the company will improve its financial performance in order to achieve its goals. Basically, the goal of the company is to be able to increase the company's profitability. The company's profitability will reflect a company's financial condition, and illustrate the effectiveness and efficiency of the company in managing its operations. The purpose of this study is to determine the significant effect of leverage, liquidity, working capital turnover, and inflation that affect the profitability of oil palm companies listed on the Indonesia Stock Exchange in the 2015-2018 period with a large sample of 11 companies. The results of the study with panel data analysis using the E-views 9 application. The data collection method used a secondary data source in the form of an annual financial report document. Based on the research results, it is found that simultaneously leverage, liquidity, working capital turnover, inflation have an effect on profitability. Partially leverage, liquidity has a positive effect on profitability, and working capital turnover, inflation has no effect on profitability.

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Pengaruh Rotasi Audit, Audit Tenure, Fee Audit, Dan Komite Audit Terhadap Kualitas Audit (Studi Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2019)

Ratio : Reviu Akuntansi Kontemporer Indonesia ◽

10.30595/ratio.v2i1.10372 ◽

2021 ◽

Vol 2 (1) ◽

Author(s):

Wulan Nada Cahyati ◽

Eko Hariyanto ◽

Edi Joko Setyadi ◽

Nur Isna Inayati

Keyword(s):

Social Sciences ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Report ◽

Earnings Surprise ◽

Audit Fee ◽

Food And Beverage

Penelitian ini bertujuan untuk menganalis pengaruh rotasi audit, audit tenure, fee audit, dan komite audit terhadap kualitas audit. Penelitan ini merupakan penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder dalam bentuk laporan keuangan tahunan perusahaan. Pada penelitian ini, kualitas audit dihitung dengan menggunakan proksi earning suprise bencmark. Populasi yang digunakan dalam penelitian ini adalah perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2014-2019. Pengambilan sampel dilakukan dengan metode non probabilitas dengan teknik purosive sampling dan diperoleh 13 perusahaan sebagai sampel dengan 78 data amatan. Metode analisis data yang digunakan adalah analisis regresi logistik dengan menggunakan program Statistical Package For Social Sciences (SPSS) versi 20. Hasil penelitian ini menunjukan bahwa fee audit berpengaruh positif terhadap kualitas audit. Sedangkan rotasi audit, audit tenure, dan komite audit tidak berpengaruh terhadap kualitas audit. This research aimed to analyze the effect of audit rotation, audit tenure, audit fee and audit committee on audit quality. This research is a quantitative type. The data source used is secondary data in the form of the company annual financial report. The earnings surprise benchmark used to measure audit quality. This study's population is all of the food and beverage companies listed in Indonesia Stock Exchange during 2014-2019. The sampling technique used is non- probability sampling with purposive sampling technique and obtained 13 companies with 78 observational data. The data analysis method used is logistic regression analysis using Statistical Package For Social Sciences (SPSS) version 20. The result of this study indicates that the audit fee has a positive effect on audit quality. While audit rotation, audit tenure, and audit committee don't affect audit quality.

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PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGE BEI

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2018.v07.i11.p16 ◽

2018 ◽

Vol 7 (11) ◽

pp. 6239

Author(s):

I Ketut Alit Sukadana ◽

Nyoman Triaryati

Keyword(s):

Stock Exchange ◽

Secondary Data ◽

Analytical Techniques ◽

Linear Regression Method ◽

Company Size ◽

Sales Growth ◽

Food And Beverage ◽

Negative Effect ◽

Corporate Profits ◽

Positive Effect

Profit or corporate profits needed for the life of the company to gain profit. The purpose of this study is to determine the effect of sales growth, leverage, and company size on profitability. This research was conducted at Food and Beverage Company in Indonesia Stock Exchange period 2012-2016. Number of population as many as 16 companies, sample in this research as many as 11 companies with purposive sampling method. Data collection is done through secondary data. Analytical techniques conducted in this study using multiple linear regression method using independent variables of sales growth, leverage, and company size. Based on the results of the analysis found that the variable of sales growth, leverage, and company size simultaneously have a significant effect on profitability. This shows the increasing value of sales growth and size of the company and the declining value of leverage then profitability will increase. Partial sales growth has a significant positive effect on profitability. Partial leverage has a significant negative effect on profitability. The size of the company partially positively insignificant to profitability.

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Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Tekstil dan Garment di Bursa Efek Indonesia Periode 2013-2017

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG ◽

10.26460/ad.v4i1.5342 ◽

2020 ◽

Vol 4 (1) ◽

pp. 14-21

Author(s):

Hanifah Nuraini Hadiesti

Keyword(s):

Financial Reporting ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Descriptive Statistics ◽

Company Size ◽

Data Types ◽

Regression Tests ◽

Garment Manufacturing ◽

Positive Effect

The purpose of this research is to analyze the effect of profitability, company size, and leverage. The population in this study is a textile and garment manufacturing company totaling 18 (eighteen) companies. The sampling method used in this study was purposive sampling, so as to get 9 (nine) sample companies. This study uses secondary data types to get information about all the variables in this study that are on the Indonesia Stock Exchange. This study uses accounting analysis, descriptive statistics, and also logistic regression tests. The results showed that the profitability has positive effect on the timeliness of financial reporting, while company size and leverage didnâ€™t have effect on timeliness of financial reporting.

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ANALISIS PENGARUH FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN JASA NONKEUANGAN

Jurnal Manajemen ◽

10.31937/manajemen.v12i1.1596 ◽

2020 ◽

Vol 12 (1) ◽

pp. 104-124

Author(s):

Yuliamos Tirta Wijaya Pasaribu ◽

Synthia Madya Kusumawati ◽

L. Jade Faliany

Keyword(s):

Financial Reporting ◽

Financial Stability ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

External Pressure ◽

Annual Reports ◽

Fraudulent Financial Reporting ◽

Service Companies ◽

Positive Effect

Abstract– This research aimed at analyzing the effect of fraud pentagon proxied by nine variables, namely financial stability, personal financial needs, external pressure, financial targets, ineffective monitoring, industry characteristics, auditor changes, director changes, and frequent number of CEO’s picture towards fraudulent financial reporting proxied by Beneish M-Score at non-financial service companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The data used were secondary data obtained from annual reports and financial statements of nonfinancial service companies period 2015-2017 with a total of 285 eligible samples. The data analysis methods used were descriptive statistical analysis and logistic regression analysis. The results showed that the variables of financial stability and the nature of the industry generated a significant and positive effect on fraudulent financial reporting. Meanwhile, the variables of personal financial needs, external pressure, financial targets, ineffective monitoring, auditor changes, director changes, and often the CEO's image were not significant to fraudulent financial reporting. Keywords: Fraud Pentagon, Fradulent Financial Reporting, Beneish M-Score

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Analisis Faktor-faktor yang Berpengaruh terhadap Pelaporan Keuangan [Studi Empirik di BEI Periode 2014-2016]

Jurnal Akuntansi ◽

10.46806/ja.v7i2.496 ◽

2018 ◽

Vol 7 (2) ◽

Author(s):

Mario Kristop Jaori, Mulyani

Keyword(s):

Logistic Regression ◽

Financial Reporting ◽

Firm Size ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Sufficient Evidence ◽

Company Size ◽

Size Firm ◽

Positive Effect

Timeliness is the availability of information to the decision maker when needed before the information loses power to influence the decision. If there is an unnecessary delay in financial reporting, the financial statements will lose their relevance. The purpose of this research is to know the empirical evidence of the influence of Profitability, Solvability, Company Size, Firm Size, and Age of Company to the timeliness of financial reporting to property and real estate companies listed on Indonesia Stock Exchange (BEI) in 2014-2016. This research uses logistic regression analysis method. The data used are secondary data taken through observation techniques. The sampling technique used is non probability, that is purposive sampling method. The result of logistic regression shows that profitability, solvability, and firm size have significant effect to timeliness. While the firm size and age of the company has no significant effect on timelinessThis study resulted in the conclusion that There is sufficient evidence of profitability (ROA) have a significant positive effect on timeliness. The result of Solvability (DER) and the Company's size on timeliness can not be concluded. There is not enough evidence of Firm Size has significant effect on timeliness. And, There is not enough evidence Company Age has significant effect on timeliness.Keywords : Timeliness, Profitability, Solvability, Company Size, Firm Size, Company Age

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COVID-19 IN INDONESIA: ANALYSIS OF DIFFERENCES EARNINGS MANAGEMENT IN THE FIRST QUARTER

Jurnal Akuntansi ◽

10.33369/j.akuntansi.11.1.23-32 ◽

2021 ◽

Vol 11 (1) ◽

pp. 23-32

Author(s):

Widyaningsih Azizah

Keyword(s):

Earnings Management ◽

Financial Reporting ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Wilcoxon Test ◽

Actual Condition ◽

Financial Report ◽

The Difference ◽

Financial Company

The COVID-19 pandemic, which began in the first quarter (Q1) of 2020 in Indonesia, has certainly had a major impact on the company’s financial performance. The first-quarter financial report should have been able to show the actual condition of the financial company because it can be a projection for investors and analysts regarding the company’s performance in the next period. Unfortunately, many gaps in financial reporting that can provide space for management to commit earnings management. This study aims to prove the difference in earnings management in the Q1 of 2020, namely the period after the COVID-19 pandemic with the Q1 of 2019, namely the period before the COVID-19 pandemic. The data type of the research is secondary data using the financial statements of companies listed on the Indonesian Stock exchange in the Q1 of 2018, the Q1 of 2019, and the Q1 of 2020. The Q1 of 2018 is needed in this research related to the search for the Q1 of the year of 2019 data. Hypothesis testing was conducted using the Wilcoxon test with SPSS 25 software. This research has proven that there is a difference in earnings management in the Q1 of 2019, namely before the COVID-19 pandemic, and the Q1 of 2020, named after the COVID-19 pandemic. The level of earnings management during the COVID-19 pandemic represented in the Q1 of 2020 was lower than the earnings management in the period before the COVID-19 pandemic, namely in the Q1 of 2019.

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PENGARUH AKTIVITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI 2014-2018

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2020.v09.i09.p05 ◽

2020 ◽

Vol 9 (9) ◽

pp. 3403

Author(s):

Firdaus Fridikus Matondang ◽

Eni Wuryani

Keyword(s):

Quantitative Research ◽

Stock Exchange ◽

Working Capital ◽

Financial Report ◽

Turnover Ratio ◽

Analysis Technique ◽

Food And Beverage ◽

Report Data ◽

Equity Ratio ◽

Purposive Sample

The purpose of this study was to determine the effect of activity, liquidity and solvency on profitability in food and beverage companies listed on the Indonesia Stock Exchange in 2014-2018. The sample used is 60 annual financial report data selected based on a targeted sample using a purposive sample. This type of research is quantitative research. The data analysis technique used multiple linear regression with the help by means of SPSS test equipment. Measurement of research variables using working capital turnover ratio, quick ratio, debt to equity ratio and return on asset. The results showed that activity and liquidity partially affected profitability, while solvency did not affect profitability. Keywords: Activity;Liquidity;Profitability;Solvency

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FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2005-2007

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v6i1.4482 ◽

2019 ◽

Vol 6 (1) ◽

pp. 55

Author(s):

Ken Midansih ◽

Wibowo Wibowo

Keyword(s):

Mass Media ◽

Financial Reporting ◽

Communication Technology ◽

Stock Exchange ◽

Information Communication Technology ◽

Secondary Data ◽

Information Communication ◽

Financial Leverage ◽

Financial Report ◽

Public Accountant

The purpose of this research is to analyze factors that influenced the timeliness of financial report on manufacture companies listed in the Indonesian Stock Exchange. The dependent variable that used in this research are timeliness of financial reporting to BAPEPAM, timeliness completion of audit and timeliness publication in mass media and variable independent are profitability, financial leverage, liquidity, firms size, public ownership, reputation of public accountant firm, auditor opinion, and information communication technology. The population to be examined in this study were 156 manufacture companies. The result of examination to 52 companies for the period of 2005-2007 listed in the Indonesian Stock Exchange which have been selected using purposive sampling method. Data to be used in the study was secondary data. The analysis method of data in this research is regression logistic. The result of this research found that profitability, financial leverage, liquidity, firms size, shareholder's dispersion, reputation ofpublic accountant firm, auditor opinion, and information communication technology significantly affect timeliness of financial reporting to BAPEPAM. On the other hands, profitability, financial leverage, liquidity, firms size, shareholder's dispersion, reputation ofpublic accountant firm, auditor opinion, and information communication technology were not significantly affect timeliness completion of audit and publication in mass media.

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