Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations

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Pengaruh Eco Efficiency, Corporate Social Responsibility dan Accrual Quality Terhadap Nilai Perusahaan

STATERA: Jurnal Akuntansi dan Keuangan ◽

10.33510/statera.2019.1.2.32-43 ◽

2019 ◽

Vol 1 (2) ◽

pp. 32-43

Author(s):

Gine Das Prena ◽

Putu Purnama Dewi ◽

Ketut Tanti Kustina ◽

IGA Agung Omika Dewi ◽

I Nengah Wirsa

Keyword(s):

Corporate Social Responsibility ◽

Linear Regression ◽

Social Responsibility ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Sample Selection ◽

Manufacturing Companies ◽

Accrual Quality ◽

Analysis Technique ◽

Corporate Social

This study aims to determine the influence of Eco-Efficiency, Corporate Social Responsibility, and Accrual Quality on Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2018 The sample selection uses a purpose sampling which is as many as 100 samples of manufacturing companies. To measure the hypothesis is done by t test and test f. The data analysis technique used in this study is the classic assumption test and multiple linear regression test.In addition, all variables are declared free of interference from existing classical assumptions. From the results of multiple linear regression tests the results of the test f obtained a significant value of 0.000 or <0.05. This means that Eco-Efficiency, Corporate Social Responsibility and Accrual quality in Manufacturing Companies listed on the Indonesia Stock Exchange in 2016-2018 have a significant simultaneous effect. Partial testing shows the results that all independent variables significantly influence the value of the company

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Pengaruh keputusan investasi, keputusan pendanaan, dan kebijakan dividen terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia

Jurnal Kajian Manajemen Bisnis ◽

10.24036/jkmb.10885300 ◽

2019 ◽

Vol 8 (2) ◽

Author(s):

Dina Patrisia ◽

Muthia Roza Linda ◽

Ursa Yulianti

Keyword(s):

Dividend Policy ◽

Stock Exchange ◽

Investment Decision ◽

Investment Decisions ◽

Secondary Data ◽

Sampling Technique ◽

Total Sample ◽

Manufacturing Companies ◽

Positive Direction ◽

Company Value

This study aims to analyze the effect of investment decisions, funding decisions, and dividend policy on the value of the company. This research is classified as causative research. The populations in this study are all Manufacturing companies listed on the Stock Exchange in 2012-2016. The sampling technique in this study is using purposive sampling technique with a total sample of 213 samples. The data used is secondary data. The data analysis method used is multiple regression. The results showed that investment decision variables affect the value of the company in a positive direction, funding decisions affect the value of the company in a negative direction, and dividend policy affects the value of the company with a positive direction on Manufacturing companies listed on the IDX. With this research, it is expected that researchers who can further conduct research related to factors that influence the value of the company whose impact is higher than what researchers have met. By using different proxy and data processing methods to produce more accurate data processingKeywords: Investment decisions; funding decisions; dividend policy; company value

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BIOLOGICAL ASSET: WHAT IS THE IMPACT ON AGRICULTURAL COMPANIES?

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v22i1.2592 ◽

2021 ◽

Vol 22 (1) ◽

Author(s):

Maulida Dwi Kartikasari ◽

Dien Noviany Rahmatika ◽

Sumarno Sumarno

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Firm Size ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sample Selection ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

The Impact

This study aims to determine the effect of managerial stock, biological asset intensity and firm size on the disclosure of biological assets in agricultural companies listed on the Indonesian stock exchange in 2016-2019. Population in this study were primary consumer goods sector companies in agricultural companies listed on the Indonesia Stock Exchange. Based on sample selection, there are 52 companies that required The data analysis technique used in this research was the multiple linear regression analysis.. Based on the multiple linear regression analysis, the results show biological asset intensity have a significance below 0.05, namely 0.006. This shows that biological asset intensity have a significant positive effect on biologiocal asset disclosure. However, the firm size and managerial ownership variables have a significance value above 5%. This means that the two variables do not have a significant effect on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange in 2016-2019.

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PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY

JURNAL AKUNTANSI BERKELANJUTAN INDONESIA ◽

10.32493/jabi.v1i3.y2018.p352-371 ◽

2018 ◽

Vol 1 (3) ◽

pp. 352

Author(s):

Muhammad Rizal Saragih

Keyword(s):

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Manufacturing Companies ◽

Variable Size ◽

Independent Variables ◽

Analysis Technique ◽

The Relationship

The problems that will be discussed in this journal regarding the relationship between the business entity, the solvency of audit delay. The research method used in this study uses secondary data. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2013, 2014, 2015 and 2016. The sampling method in this study was purposive sampling. The criteria of the company being sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so the total number of samples in this study is 100 data. Independent variables in this study are company size, solvability and audit committee, variables dependent inthis study is audit delay. The data analysis technique used is multiple linear regression.The results of the analysis show that the solvability variable has a significant effect on audit delay. While the variable size of the company and the audit committee does not have a significant effect on audit delay.

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Tax Aggressiveness in Manufacturing Companies in Indonesia

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v22i1.1102 ◽

2021 ◽

Vol 22 (1) ◽

Author(s):

Fuad Hasyim ◽

Adhi Kresna Jiwayana

Keyword(s):

Panel Data ◽

Linear Regression ◽

Earnings Management ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Financial Statements ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Purposive Sampling ◽

Regression Approach

This study aims to analyze the factors that influence tax aggressiveness in manufacturing companies in Indonesia. This study uses a multiple linear regression approach using panel data. Data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018 period. Sampling in this study was conducted by purposive sampling. The results of the study with the fixed effect approach show that the profitability variable has a significant effect on tax aggressiveness, while earnings management, leverage, and cash before the tax ratio have no effect.

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Pengaruh Price To Book Value (PBV), Debt To Equity Ratio (DER), Return on Assets (ROA) Terhadap Price Earning Ratio (PER) pada Perusahaan Sub Sektor Plastik dan Kemasan Yang Terdaftar di Bursa Efek Indonesia

J-MAS (Jurnal Manajemen dan Sains) ◽

10.33087/jmas.v4i1.74 ◽

2019 ◽

Vol 4 (1) ◽

pp. 82

Author(s):

Marissa Putriana

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Secondary Data ◽

Analytical Techniques ◽

Financial Statements ◽

Coefficient Of Determination ◽

Return On Assets ◽

Book Value ◽

Equity Ratio

This research aims to obtain empirical evidence regarding the influence of Price to Book Value (PBV), Debt to Equity Ratio(DER), Return on assets (ROA) against the Price Earning Ratio. (PER) The data used are secondary data in the form of the financial statements the company sub sectors of plastics and packaging listed in indonesia stock exchange period 2015-2017. The sample used as 6 companies, withdrawing a sample using the method of purposive sampling. Analytical techniques used was multiple linear regression. The results showed that (1) the Price to Book Value, Debt to Equity Ratio, Return on assets simultaneously effect significantly to Price Earning Ratio (2) Price to Book Value and Return on assets partially effect significantly to Price Earning Ratio, while Debt to Equity Ratio partially do not affect significantly to Price Earning Ratio. Based on results of testing the coefficient of determination R square value was known to 0.703. Meaning of 70.3% Price Earning Ratio variable can be explained by Price to Book Value, Debt to Equity Ratio and Return on assets, while the remaining 29.7% are affected by other variables outside of this research.

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Pengaruh Profitabilitas, Leverage, Dan Likuiditas Terhadap Ketepatan Waktu Penyajian Laporan Keuangan Pada Perusahaan Subsektor Perdagangan Eceran yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019

Kompak :Jurnal Ilmiah Komputerisasi Akuntansi ◽

10.51903/kompak.v14i2.528 ◽

2021 ◽

Vol 14 (2) ◽

pp. 275-282

Author(s):

Reza Budi Pratomo ◽

Munari

Keyword(s):

Financial Reporting ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Retail Trade ◽

Financial Statement ◽

Analysis Technique

The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the 2015-2019 period with using purposive sampling, so that the total sample obtained is 7 companies. The analysis technique in this research is multiple linear regression analysis using SPSS 25 software. The results showed that profitability and leverage did not affect the timeliness of the presentation of financial statements, while liquidity affects the timeliness of financial statement presentation.

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Transfer pricing decision: Manufacturing companies with special transaction on the Indonesian stock exchange

STUDIES AND SCIENTIFIC RESEARCHES ECONOMICS EDITION ◽

10.29358/sceco.v0i32.474 ◽

2020 ◽

Author(s):

Anny Widiasmara ◽

Ika Purwaningsih

Keyword(s):

Financial Reporting ◽

Intangible Assets ◽

Stock Exchange ◽

Transfer Pricing ◽

Sample Selection ◽

Secondary Data ◽

Income Shifting ◽

Manufacturing Companies ◽

Pricing Decisions ◽

Analysis Technique

The purpose of this study is to provide empirical evidence on the influence of taxes, tunneling incentives for income shifting, financial reporting and intangible assets on transfer pricing decisions. The data used is secondary data in the form of annual financial statements downloaded from the official website of IDX www.idx.co.id. The population of this study is a manufacturing company registered in IDX for the period 2016-2018. Sample selection technique using purposive sampling method so that 33 companies are obtained according to the criteria. The analysis technique uses multiple linear regressions tested with SPSS version 20 applications. The results showed that taxes, tunneling incentives for income shifting, and financial reporting had no effect on transfer pricing decisions. Meanwhile, intangible assets have a significant positive effect on transfer pricing decisions.

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Pengaruh DER, Komisaris Independen, dan Kepemilikan Institusional terhadap ROE

Owner ◽

10.33395/owner.v5i2.493 ◽

2021 ◽

Vol 5 (2) ◽

pp. 685-700

Author(s):

Ida Adhani ◽

Rahmawati Rahmawati

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Linear Regression Models ◽

Inferential Statistics ◽

F Test

This study aims to estimate and analyze the factors that affect ROE (Y), either partially or jointly. In this study, the factors tested were DER (X1), Independent Commissioner (X2) and Institutional Ownership (X3). The research method used is multiple linear regression analysis, with purposive sampling method on 7 metal and similar sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses secondary data obtained from evidence, notes, historical reports compiled in the annual financial statements obtained from the internet site, namely www.idx.co.id. The statistical method used is inferential statistics, using multiple linear regression models. As for what is tested in the classical assumption test inferential statistics, R2 test, T test and F test. The test results show that the DER variable has a significant effect on ROE, institutional ownership has no effect on ROE, institutional ownership has no significant effect on ROE. The results of the F test show that DER, Institutional Ownership, and Independent Commissioner simultaneously have a significant effect on ROE.

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

Jurnal Ekonomi dan Manajemen ◽

10.30650/jem.v14i2.1316 ◽

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.

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