PENINGKATAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR INDONESIA

2021 ◽  
Vol 1 (1) ◽  
pp. 1-9
Author(s):  
Asih Machfuzhoh
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Audit Fee ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect firm size, rotation audit, and audit fee for audit quality.The population in this study are manufactur companies listed on the Indonesia Stock Exchange during the period 2015-2018. Using the purposive sampling method, there were 31 companies complying criteria as samples. This study used secondary data from Indonesia Stock Exchange website. The results of this study indicate that: (1) Firm size has a significant positive effect on audit quality. (2) rotation audit a significant negative effect on audit quality. (3) audit fee has a significant positive effect on audit quality.

scholarly journals THE EFFECT OF INTERNAL FACTORS ON CAPITAL STRUCTURE AND ITS IMPACT ON FIRM VALUE: EMPIRICAL EVIDENCE FROM THE FOOD AND BAVERAGES INDUSTRY LISTED ON INDONESIAN STOCK EXCHANGE 2013-2017

2020 ◽  
Vol 6 (7) ◽  
pp. 173-191
Author(s):  
M.Noor Salim ◽  
Rina Susilowati
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

This research aims to analyze the effects of profitability (ROA), liquidity (CR), assets growth, and firm size towards capital structure (DER) and the impact on firm value (PBV).This research uses secondary data from yearly financial statement of food and baverages companies listed in Indonesian Stock Exchange for period 2013-2017. The research design uses descriptive quantitative research and causality. Sampling method uses purposive sampling method, with some predetermined criteria, the number of sample is 17 manufacturing companies. The analysis technique used is panel data regression. The research results shows that the profitability (ROA) and firm size partially have negative effect and not significant on capital structure (DER). The liquidity (CR) and assets growth partially have negative effect and significantly on capital structure (DER). Then the capital structure (DER) partially have positive effect but not significantly influences the firm value (PBV). The profitability (ROA) partially have positive effect and significant on firm value (PBV). The liquidity (CR) and assets growth partially have negative and significant effect on firm value (PBV), and firm size partially have negative and not significant effect on firm value (PBV). Simultaneously profitability (ROA), liquidity (CR), assets growth and firm size effect on capital structure (DER). On the other side, simultaneously profitability (ROA), liquidity (CR), assets growth and firm size have effect on firm value (PBV).

scholarly journals PENGARUH PERUBAHAN PENJUALAN, ASSET INTENSITY, PROFITABILITY, SIZE, DAN LEVERAGE TERHADAP COST STICKINESS

2019 ◽  
Vol 2 (2) ◽  
pp. 411
Author(s):  
Evelyn Evelyn
Keyword(s):  
Empirical Evidence ◽  
Firm Size ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Debt Level ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
The Cost ◽  
Cost Stickiness ◽  
Positive Effect

This study aims to obtain empirical evidence on the effect of changes in sales, asset intensity, profitability, firm size, and debt level to cost stickiness on all companies listed in Indonesia Stock Exchange in period 2012-2016. The number of sample companies used in this study is 150 companies. The results of this study indicate that on the net sales condition increased, the increase of SGA cost is higher than the decrease of SGA cost at the time of net sales decrease, asset intensity have a significant positive effect to cost stickiness, profitability has no significant effect on cost stickiness, firm size has no effect significant to the cost stickiness, and the level of debt has a significant negative effect on the cost stickiness.  Keyword: Cost Stickiness, Asset Intensity, Profitability, Sales changes and Size

scholarly journals Pengaruh profitabilitas, solvabilitas, likuiditas dan audit tenure terhadap audit report lag dengan komite sebagai pemoderasi

2020 ◽  
Vol 16 (2) ◽  
pp. 82-95
Author(s):  
Ryan Rich Tampubolon ◽  
Valentine Siagian
Keyword(s):  
Regression Analysis ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Audit Report ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine empirical evidence regarding the effect of profitability, solvency, liquidity, and audit period on the audit report with the audit committee as a moderating variable. This research was conducted by a quantitative method with a descriptive approach. The population in this study are property, real estate, and construction companies listed on the Indonesia Stock Exchange (BEI) in 2016-2019. The sampling method used was the purposive sampling method. The sample in this study was 184 firm year observations. Data analysis used multiple linear regression analysis and moderated regression analysis with interaction test. The results of this study indicate that profitability has a significant negative effect on audit report lag, solvency has a significant negative effect on audit report lag, liquidity has a significant positive effect on audit report lag, and audit tenure has a significant positive effect on audit report lag. The audit committee as a moderating variable strengthens all independent variables on the dependent variable. For further researchers, it is recommended to increase the sample size and expand the object of research by researching sectors that have more companies and also increasing the period of research.

scholarly journals The effect of political connection and effectiveness of audit committee on audit fee

2019 ◽  
Vol 9 (2) ◽  
pp. 227
Author(s):  
Fitri Nurjanah ◽  
Erina Sudaryati
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Political Connection ◽  
Significant Positive Effect ◽  
Research Model ◽  
Significance Level ◽  
Audit Fee ◽  
Positive Effect

This study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. They were take using a purposive sampling method. The total number of companies is 444 companies. The data were analyzed using SPSS 20 and the hypothesis testing was done using linear regression with a significance level of 5%. The F test indicates that the research model is stable and significant. The value of R square is 38.4%, indicating that there are other variables that can affect the model by 61.6%. The results of this study show that political connection has a significant positive effect on audit fee and the effectiveness of audit committee also has a significant positive effect on audit fee because audit committee wants a higher audit quality from the auditor.

scholarly journals PENGARUH BEBERAPA RASIO KEUANGAN TERHADAP KEPUTUSAN HEDGING PADA SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA

2020 ◽  
Vol 9 (5) ◽  
pp. 2045
Author(s):  
Putu Mia Anggyantari ◽  
Ida Bagus Anom Purbawangsa
Keyword(s):  
Regression Analysis ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Mining Company ◽  
Significant Negative Effect ◽  
Derivative Instruments ◽  
Negative Effect ◽  
Positive Effect

Companies that conduct international trade will be affected by unexpected changes in the value of foreign currencies, so companies need to hedge derivative instruments. This study aims to analyze the effect of several financial ratios, such as liquidity, leverage and profitability on hedging decisions on derivative instruments. This study uses secondary data from the company's annual report. The population is a mining company listed on the Indonesia Stock Exchange for 2016-2018. Purposive sampling is used with 33 companies analyzed by logistic regression analysis. Liquidity has significant negative effect on hedging decisions of derivative instruments, leverage has significant positive effect on hedging decisions of derivative instruments, profitability has significant negative effect on hedging decisions of derivative instruments. The accuracy of the prediction data for the probability of hedging derivative instruments in companies is 28% and the remaining 72% is explained by other variables outside the model. Keywords:Liquidity, Leverage, Profitability, and Hedging

scholarly journals Pengaruh Return On Asset (ROA), Debt To Total Asset (DTA), Cash Ratio, Growth, dan Firm Size Terhadap Kebijakan Dividen

2017 ◽  
Vol 1 (1) ◽  
pp. 32-43
Author(s):  
Ronny Malavia Mardani
Keyword(s):  
Key Words ◽  
Firm Size ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Total Asset ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to examine the effect of Return on Assets (ROA), Debt to Total Assets (DTA), Cash Ratio, Growth, and Firm Sise on Dividend Policy. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange period 2013-2016. While the sample of the study was determined by using purposive sampling, which obtained a number of 25 companies that qualify as research samples.Based on the analysis results can be seen that the Return on Asset (ROA) have a significant positive effect on dividend policy, Debt to Total Asset (DTA) and Cash Ratio (CR) have no significant positive effect on dividend policy. While Growth and Firm Size have no significant negative effect on dividend policy. Key Words: Return on Assets (ROA), Debt to Total Assets (DTA), Cash Ratio, Growth, Firm Size, Dividend Payout Ratio (DPR)

scholarly journals Determinants of Earnings Management and Its Implications on the Integrity of the Financial Statements

2019 ◽  
Author(s):  
Andry Priharta ◽  
Dewi Puji Rahayu
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Audit Quality ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Quality Factors ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to estimate and analyze the effect of corporate governance, audit quality, firm size, and leverage towards earnings management and its implications on the integrity of the financial statements, either partially or simultaneously. The research method used is panel data regression analysis. By using purposive sampling method, there are six companies that consistently follow corporate governance perception index (CGPI) program from 2010 to 2015 and listed on the Indonesia Stock Exchange.The results show that, in the first model, CGPI partially has a significant negativeeffect,auditqualitypartiallyhasasignificantnegativeeffect,firmsizepartially has a significant negative effect, leverage partially has a significant positive effect, on earnings management. CGPI, audit quality, firm size, and leverage simultaneously have significant effect on earnings management. In the second model, CGPI partially has a significant negative effect, audit quality has a significant negative effect, firm size has a significant negative effect, leverage has a significant positive effect, on earnings management. CGPI, audit quality, firm size, leverage, and earnings management simultaneously have significant effect on the integrity of the financial statements. According to these results, the company should maintain and improve corporate governance practices, uses the auditor services that have six quality factors (competence, independence, specialization, audit tenure, peer review, and affiliation), conveypositiveinformationrelatedtothecompanyandapplylowdebtratiowithgood planning. The investor should choose to invest in the companies that implement good corporate governance, using qualified audit services, investment priorities in large companies, and companies with low leverage.

Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 93-108
Author(s):  
Annisa Siti Fathonah ◽  
Dadang Hermawan
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Internal Factors ◽  
Macroeconomic Factors ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

scholarly journals Model Hubungan Peningkatan Kualitas Nilai Perusahaan Melalui Corporate Governance, Gender Direktur, Reputasi Audit Pada Perbankan Konvensional dan Perbankan Syariah di Indonesia Tahun 2013-2018

2020 ◽  
Vol 4 (1) ◽  
pp. 263-273
Author(s):  
Suharti Suharti ◽  
Anton Anton ◽  
Irawati Irawati
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Audit Quality ◽  
Stock Exchange ◽  
Board Members ◽  
Company Performance ◽  
Significant Positive Effect ◽  
Important Indicator ◽  
Negative Effect ◽  
Positive Effect

One important indicator factor for assessing the company's future prospects is to see the extent to which the company's profitability has grown. The purpose of this study was to determine the Relationship between Improving the Quality of Company Value through Corporate Governance, Gender Director, Audit Reputation in Conventional Banking and Islamic Banking in Indonesia 2013-2018. This research was conducted in listed companies that are members of the financial sector (Conventional and Sharia Banking) which are listed on the Indonesia Stock Exchange from 2013 to 2018 from 31 banking companies listed on the Indonesian stock exchange from a period of 6 years from 2013 to 2018. Methods used is purposive sampling, namely the technique of determining the sample with certain considerations. While the data analysis method using SEM and AMOS. The results of this study indicate that the Independent Board (Independent Board) does not have a significant positive effect on company performance and firm value (2) Gender Director (Female directorship) does not have a significant negative effect on company performance and firm value (3) Board Members (Managerial Board) ) has a significant positive effect on company performance; but Board Members (Managerial Board) do not have a significant positive effect on firm value. (4) Audit Reputation does not have a positive significant effect on company performance and firm value. Keywords: Audit Quality, Professional Accuracy, Competence, Ethics of Internal Auditors

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI DI UKM WIG KABUPATEN PURBALINGGA

2020 ◽  
Vol 16 (2) ◽  
pp. 143-170
Author(s):  
Aditya Rahmawan ◽  
Eliada Herwiyanti ◽  
Siti Maghfiroh
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Accounting Information ◽  
Educational Background ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect ◽  
Education Business

This study aimed to examine the factors that influence the use of accounting information in SMEs. The object of research is Wig UKM in Purbalingga Regency. From this research, it can be seen how education, business scale, business age, and accounting knowledge of the use of UKM Wig accounting information in Purbalingga. The number of respondents involved in this study was 82 people. Sampling using a purposive sampling method. Based on the results of research and data analysis using SPSS it was found that: (1) educational background did not have a significant negative effect on the use of accounting information, (2) the business scale had no significant positive effect on the use of accounting information, (3) the age of the business had no significant negative effect on the use of accounting information, and (4) accounting knowledge has a significant positive effect on the use of accounting information.

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