FACTORS THAT INFLUENCE THE TIMELINESS OF PUBLICATION OFFINANCIAL STATEMENTS ON BANKING IN INDONESIA

The purpose of this study is to examine the effect of financial ratios, firm age, firm size, and auditor's opinion on the timeliness of publication of banking financial statements listed on the Indonesia Stock Exchange (IDX). The population in this study were 87 banking companies during the period 2010-2012. The number of sample companies in this study is 29 companies. Samples were taken based on purposive sampling method. Data were analyzed using logistic regression technique.The results showed that the variable financial ratios have a significant positive effect on the timeliness of the publication of financial statements. The variable of firm size has significant influence, but has negative direction to the timeliness of publication of financial report, while the variable of firm age and auditor’s opinion does not affect the timeliness of publication of financial report.

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Faktor Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Pertambangan di Indonesia

Paediatrica Indonesiana ◽

10.24036/wra.v9i1.111864 ◽

2021 ◽

Vol 9 (1) ◽

pp. 80

Author(s):

Marfuah Marfuah ◽

Sakilah Sakilah ◽

Priyono Puji Prasetyo

Keyword(s):

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Financial Statements ◽

Financial Reports ◽

Audit Opinion ◽

Financial Report ◽

Mining Companies ◽

Positive Effect

This study aims to analyze the effect of profitability, firm size, institutional ownership, audit committee, audit opinion, and company age on the timeliness of financial report submission. The sample used in this study consisted of 26 mining companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sampling method in this study was using purposive sampling method, so 104 samples were selected for 4 years. Hypothesis testing is done using logistic regression. The results of this study indicate that profitability has a significant positive effect on the timeliness of submitting financial statements, while company size, institutional ownership, audit committee, audit opinion and company age have no significant effect on the timeliness of submitting financial reports to mining companies in Indonesia. The results of this study contribute to report users that profitability is an important factor in encouraging the timeliness of the submission of corporate financial reports. Keywords: Audit Committee; Audit Opinion; Institutional Ownership; Profitability; Timeliness.

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Nilai, Size, Profitabilitas Perusahaan dan Praktik Perataan Laba

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i03.p04 ◽

2021 ◽

Vol 31 (3) ◽

pp. 562

Author(s):

I Ketut Winanda ◽

Ida Bagus Putra Astika

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Firm Size ◽

Capital Market ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Income Smoothing ◽

Analysis Technique ◽

Positive Effect

The capital market in Indonesia is currently growing, so that competition between companies is increasing. The company will try to increase the value of the company in order to attract investors to invest in the company. Management realizes that attention investors tend to only focus on profit, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of firm value, firm size and profitability on income smoothing practices in banking companies listed on the Indonesia Stock Exchange for the 2016-2018 periode. The number of samples selected in banking companies is as many as 31 companies, using the purposive sampling method. The data analysis technique used is a logistic regression analysis and the results showed that the firm value and firm size had a positive effect on income smoothing practices, while the profitability did not effect the income smoothing practice. Keywords: Income Smoothing; Firm Value; Firm Size; Profitability.

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v28i1.38 ◽

2020 ◽

Vol 28 (1) ◽

pp. 51-70

Author(s):

Kristianus Ronaldo Jemani ◽

Teguh Erawati

Keyword(s):

Capital Structure ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Financial Report ◽

Purposive Sampling ◽

Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect onfirm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

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PENINGKATAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR INDONESIA

RISTANSI: Riset Akuntansi ◽

10.32815/ristansi.v1i1.332 ◽

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.

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v28i1.377 ◽

2020 ◽

Vol 28 (1) ◽

pp. 51-70

Author(s):

Kristianus Ronaldo Jemani ◽

Teguh Erawati

Keyword(s):

Capital Structure ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Financial Report ◽

Purposive Sampling ◽

Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect on firm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

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Pengaruh Profitabilitas dan Solvabilitas pada Ketepatwaktuan Publikasi Laporan Keuangan dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v25.i02.p27 ◽

2018 ◽

pp. 1534

Author(s):

I Wayan Winarta ◽

I Nyoman Wijana Asmara Putra

Keyword(s):

Regression Analysis ◽

Firm Size ◽

Sampling Method ◽

Sampling Technique ◽

Financial Statements ◽

Mining Company ◽

Probability Sampling ◽

Financial Report ◽

Analysis Technique ◽

Positive Effect

This study aims to determine the effect of profitability and solvency on the timeliness of the publication of financial statements, and to determine whether or not the size of the company to moderate the effect of profitability and solvency on the timeliness of the publication of financial statements. Samples in this study were 48 mining company financial statements obtained by non-probability sampling technique with purposive sampling method. The analysis technique used in this research is Moderated Regression Analysis. Based on the results of the analysis it is known that the profitability variable has a positive effect on the timeliness of the publication of financial statements. Whereas solvability does not affect the timeliness of the publication of financial statements. The size of the firm is able to weaken the effect of profitability on timeliness, but can not moderate the effect of solvency on the timeliness of the publication of financial statements. Keywords: profitability, solvency, firm size, timeliness of financial report publication.

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DETERMINAN TIMELINESS OF FINANCIAL REPORTING PADA INDUSTRI MANUFAKTUR INDONESIA

Competitive Jurnal Akuntansi dan Keuangan ◽

10.31000/competitive.v2i1.467 ◽

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

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Pengaruh Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.280 ◽

2020 ◽

Vol 2 (3) ◽

pp. 3255-3269

Author(s):

Fery Derianto ◽

Fefri Indra Arza

Keyword(s):

Financial Reporting ◽

Firm Size ◽

Stock Exchange ◽

Financial Statements ◽

Financial Statement ◽

Manufacturing Companies ◽

Return On Assets ◽

Dummy Variable ◽

Analysis Technique ◽

Positive Effect

This study aims to provide empirical evidence regarding the factors that affect the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Timeliness is information that ready to be used before losing meaning by companies who use financial statements and their capacity is still available for make a decision. The determinant factors in this study are profitability, solvency and firm size. By using purposive sampling method, obtained research samples of 30 companies. The dependent variable of this study is timeliness measured by the date the audited annual financial statement is submitted to BAPEPAM by using a dummy variable. The independent variables in this study are profitability, solvency, and firm size. Profitability is measured using return on assets (ROA), solvency is measured by the debt to assets ratio (DAR), and firm size is measured by natural log of total assets. The analysis technique used is multiple regression analysis. The results of this study are the solvency has a significant and positive effect on the timeliness of financial reporting, while profitability and company size do not have an influence on the timeliness of financial reporting

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Pengaruh Ukuran Perusahaan, Likuiditas, Dan Konservatisme Akuntansi Terhadap Kualitas Laba

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i4.319 ◽

2020 ◽

Vol 2 (4) ◽

pp. 3793-3807

Author(s):

Rahmadini Safitri ◽

Mayar Afriyenti

Keyword(s):

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Earnings Quality ◽

Accounting Conservatism ◽

Manufacturing Companies ◽

Current Ratio ◽

Independent Variables ◽

Positive Effect ◽

Research Type

The study aims to test empirically the effect of firm size, liquidity, and accounting conservatism of earnings quality. This study uses a quantitative approach with a causal associative research type. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using the purposive sampling method, 155 samples were selected. Earnings quality is measured by regressing the CAR value (Narita, 2020). Company size is measured by LogSize. Liquidity is measured using the current ratio. And accounting conservatism is measured using the Givoly and Hayn (2000) model. The results indicate that firm size has no significant effect on earnings quality, in contrast to liquidity and accounting conservatism has a significant positive effect on earnings quality. For further research, it is hoped that it can expand the object and the year of research because this study only examines manufacturing companies for the 2015-2019 observation year. For other research, it is expected to add independent variables so that the results are better.

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Factors Affecting the Earning Response Coefficient with Real Activities Earning Management as Moderator: Evidence from Indonesia Stock Exchange

Asian Journal of Economics Business and Accounting ◽

10.9734/ajeba/2019/v11i230124 ◽

2019 ◽

pp. 1-14 ◽

Cited By ~ 1

Author(s):

Aminullah Assagaf ◽

Etty Murwaningsari ◽

Juniati Gunawan ◽

Sekar Mayangsari

Keyword(s):

Stock Return ◽

Sampling Method ◽

Capital Expenditure ◽

Stock Exchange ◽

Financial Statements ◽

Short Term ◽

Factors Affecting ◽

Earnings Per Share ◽

Negative Effect ◽

Positive Effect

This study aims to explain the phenomenon of the most active companies traded shares in Indonesian stock exchange. This research is motivated to analyze the response of investors to take a decision after presenting the company's financial statements. This study uses panel data consisting of 20 companies selected by purposive sampling method, using a regression model and data processing via SPSS 24. The results of this study found that the variable leverage and capital expenditure variables significantly influence the response of investors to execute the company's stock, thereby affecting the stock return. The level of leverage and significant positive effect on the response of investors, particularly due to the use of debt to investment would increase earnings per share or at a certain amount of equity can boost earnings per share acquisition. Capital expenditure and significant negative effect on the response of investors for investor tend to speculate on short-term period, which means that companies that invest in the early stages will have difficulties liquidity and rate of return will decline, so investors will shift their investment.

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