scholarly journals PENGARUH KONVERGENSI IFRS, PREDIKSI KEBANGKRUTAN, KOMITE AUDIT, KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP TIMELINES PERUSAHAAN TAMBANG

2018 ◽  
Vol 3 (1) ◽  
pp. 20-34
Author(s):  
Ariani Palupi ◽  
Suratno Suratno ◽  
Amilin Amilin
Keyword(s):  
Panel Data ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Bankruptcy Prediction ◽  
Quality Audit ◽  
Pooled Data ◽  
Panel Data Regression ◽  
Data Regression

ABSTRACT This study aims to investigate the effects of IFRS convergence, bankruptcy prediction, audit committee, independent commissioner, and quality audit on timelines. The samples used in this study are 25 mining companies listed on the Indonesia Stock Exchange Year 2012-2015 which obtained in accordance with certain criteria. This research uses secondary data which applied regression model of panel data (pooled data) using statistical tools Eviews. From the result of hypothesis tests by using panel data regression analysis, it can be concluded that: bankruptcy predictions and independent commissioner have a significant impact on timelines, while IFRS convergence, audit committee and audit quality has no significant effect on timelines. Keywords: Timelines, IFRS Convergence, Bankruptcy Prediction, Audit Committee, Independent Commissioner, Quality Audit

scholarly journals PENGARUH TENUR AUDIT, ROTASI AUDIT DAN REPUTASI KAP TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014)

2016 ◽  
Vol 8 (1) ◽  
pp. 39
Author(s):  
Irsyad Fauzan Prasetia ◽  
Rozmita Dewi Yuniarti Rozali
Keyword(s):  
Panel Data ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Common Effect ◽  
Effect Model ◽  
Panel Data Regression ◽  
Data Regression

Abstract. This study aims to find out how audit wells, audit rotation and reputation of KAP to audit quality at manufacturing companies listed on Indonesia Stock Exchange in 2011-2014. The research method used in this research is a verifikatif method. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange since 2011 until 2014, while for sampling using purposive sampling method. The data used are secondary data collected by documentation technique. In analyzing the data, this research uses statistical test of panel data regression with common effect model. Based on the calculation of panel data regression analysis with the help of Eviews 9 software resulted that the reputation of KAP has a positive effect on audit quality, while audit and audit rotation have a negative effect on audit quality.Keywords: audit, audit rotation; KAP reputation; and audit quality.Abstrak. Penelitian ini bertujuan untuk mengetahui bagaimana tenur audit, rotasi audit dan reputasi KAP terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2014. Metode penelitian yang digunakan dalam penelitian ini adalah metode verifikatif. Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sejak tahun 2011 sampai dengan tahun 2014, sedangkan untuk pengambilan sampel menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder yang dikumpulkan dengan teknik dokumentasi. Dalam menganalisis data, penelitian ini menggunakan pengujian statistik regresi data panel dengan model common effect model. Berdasarkan perhitungan analisis regresi data panel dengan bantuan software Eviews 9 menghasilkan bahwa reputasi KAP berpengaruh positif terhadap kualitas audit, sedangkan tenur dan rotasi audit berpengaruh negative terhadap kualitas audit.Kata Kunci: tenur audit; rotasi audit; reputasi KAP; dan kualitas audit.

scholarly journals The Influence of Managerial Ownership, Board of Commissioners Proportion, Auditing Committee Independence, Sales Growth, Company Size To Return of Equity (ROE) of State Owned Enterprises Which is Listed in The Indonesian Sharia Stock Index 2011-2014Period

2018 ◽  
Vol 2 (02) ◽  
pp. 16
Author(s):  
Nisful Laila ◽  
Idzal Dwi Nantyah ◽  
Puji Sucia Sukmaningrum
Keyword(s):  
Panel Data ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Stock Index ◽  
Managerial Ownership ◽  
Return On Equity ◽  
Panel Data Regression ◽  
Data Regression

<p>The aim of this study was to determine the effect of good corporate governance, growth of sales, and firm size on ROE of State Owned Enterprises which hare listed on the Indonesian Stock Exchange in the 2011-2014 period. The method used is the quantitative method with panel data regression techniques. The data used are secondary data by collecting annual financial data statements of State Owned Enterprises which hare listed on the Indonesian Stock Exchange in the 2011-2014 period.<br />Panel data regression conduction showed that managerial ownership (X1) has a negative and significant impact on ROE, the proportion of commissioners has a positive and significant impact on ROE (X2), the independence of audit committee (X3)has a negative and significant impact on ROE, growth of sales (X4 )has a positive and significant impact on ROE, firm size (X5) has a positive and significant impact on ROE as well as managerial ownership, the proportion of commissioners, the independence of audit committee, growth of sales, and firm size simultaneously affect the ROE of State Owned Enterprises in the 2011-2014 period.</p><p>Keywords: Firm Size, Growth of Sales, Managerial Ownership, Return On Equity (ROE), The Proportion of Board Commissioners, The Independence of Audit Committee</p>

scholarly journals THE Determinant of Dividend Policy on Manufacturing Companies Listed on BEI

2020 ◽  
Vol 5 (4) ◽  
Author(s):  
Dahlia Br Pinem ◽  
Azzahra Meirizqi Louisa Tindangen ◽  
P. Dewi Cahyani
Keyword(s):  
Panel Data ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Test Results ◽  
Manufacturing Companies ◽  
Data Types ◽  
Significance Level ◽  
Panel Data Regression ◽  
Data Regression

This research belong to determine the factors that influence dividend policy on manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses dividend policy as the dependent variable. Meanwhile the independent variables in this study are profitability, and leverage. This is a quantitative study using secondary data types and panel data regression analysis as a method of analysis. The population in this study was 669 companies that were listed on the IDX. Samples were selected by means of purposive sampling methods which included 39 manufacturing companies in the 2016- 2018 period. Panel data regression test results with a significance level of 0.05 had explained that profitability has a significant effect on dividend policy, and leverage has no significant effect effect on dividend policy.

scholarly journals Pengaruh Struktur Modal, Likuiditas dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan

2020 ◽  
Vol 2 (4) ◽  
pp. 847
Author(s):  
Amelia Harsono ◽  
Ary Satria Pamungkas
Keyword(s):  
Panel Data ◽  
Capital Structure ◽  
Financial Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Microsoft Excel ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression

The purpose of this research is to analyze effect of capital structure, liquidity, and firm size on the firms financial performance listed on the Indonesia Stock Exchange (IDX). This research was analyzed using panel data regression with eighty-five companies in the 2014-2018 period, generate four hundred twenty-five data observations. The research used purposive sampling to get the sample. The data used is secondary data from company financial statement data that obtained from Indonesia Stock Exchange (IDX), then its tabulated using Microsoft Excel 2016 and analyzed using Eviews-10. The results of this study indicate that the size of the company affects the financial performance of the company. However, capital structure and liquidity do not affect the company's financial performance. Tujuan dari penelitian ini untuk melihat pengaruh struktur modal, likuiditas dan ukuran perusahaan terhadap kinerja keuangan perusahaan yang terdaftar pada Bursa Efek Indonesia (BEI). Penelitian ini di analisis menggunakan alat regresi data panel dengan delapan puluh lima perusahaan pada periode 2014-2018, menghasilkan empat ratus dua puluh lima data observasi. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Data yang digunakan berupa data sekunder yaitu laporan keuangan yang didapat dari Bursa Efek Indonesia (BEI), kemudian ditabulasi dengan Microsoft Excel 2016 dan dianalisis dengan menggunakan aplikasi Eviews 10. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh pada kinerja keuangan perusahaan. Tetapi, struktur modal dan likuiditas tidak berpengaruh terhadap kinerja keuangan perusahaan.

scholarly journals Pengaruh Kepemilikan Manajerial, Proporsi Dewan Komisaris, Independensi

2017 ◽  
Vol 4 (4) ◽  
pp. 324
Author(s):  
Idzal Dwi Nantyah ◽  
Nisful Laila
Keyword(s):  
Panel Data ◽  
Firm Size ◽  
Audit Committee ◽  
Secondary Data ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Data Regression ◽  
Regression Techniques

The aim of this study was to determine the effect of good corporate governance,growth of sales, and firm size on ROE of BUMN firm that listed ISSI Period 2011-2014. The method used is quantitative method with panel data regression techniques. The data used is secondary data by collecting data annual financial statements of BUMN firms that listed in ISSI period 2011-2014. Panel data regression conducted showed that managerial ownership (X1) negative and significant impact on ROE, the proportion of commissioners positive and significant impact on ROE (X2), the independence of audit committee (X3) negative and significant impact on ROE, growth of sales (X4) positive and significant impact on ROE, firm size (X5) positive and significant impact on ROE as well as managerial ownership, the proportion of commissioners, the independence of audit committee, growth of sales, and firm size simultaneously affect ROE of BUMN firms period 2011-2014.

scholarly journals Pengaruh Dewan Komisaris, Komposisi Dewan Komisaris Independen, Dewan Pengawas Syariah, Frekuensi Rapat Dewan Komisaris Syariah, Dan Frekuensi Rapat Komite Audit Terhadap Pengungkapan Indeks Islamic Social Reporting Pada Bank Umum Syariah Periode 2010-2014

2017 ◽  
Vol 3 (12) ◽  
pp. 1020
Author(s):  
Wardatul Baidok ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Panel Data ◽  
Significant Influence ◽  
Audit Committee ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Social Reporting ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression ◽  
Public Banks

This study aims to find out the simultaneous and partial influences of aboard of commissioner, the composition of board of independent commissioner, board of syariah controller, the frequency of board of syariah controller meetings, and the frequency of audit committee meetings toward the disclosure of ISR index to Islamic public banks during period 2010-2014.This study uses quantitative approach, and the data is a secondary data which was obtained using purposive sampling. The data was analyzed using panel data regression. The population includes all Islamic public banks in Indonesia by focusing on period 2010-2014.The result shows that, simultaneously, the five variables have significant influence toward ISR. Partially, KDKI, DPS, and the FRDPS have significant influence toward ISR, while DK and FRKA have insignificant influence toward ISR.

scholarly journals Pengaruh Independensi dan Keahlian Komite Audit Terhadap Manajemen Laba Riil dengan Kualitas Audit Sebagai Variabel Moderasi

2021 ◽  
Vol 2 (4) ◽  
pp. 345-358
Author(s):  
Ditta Dwi Astuti ◽  
◽  
Lidya Primta Surbakti ◽  
Aniek Wijayanti ◽  
◽  
...  
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Production Costs ◽  
Real Earnings Management ◽  
Annual Reports ◽  
Panel Data Regression ◽  
Negative Effect

Abstract Purpose: This study aimed to analyze the influence of the audit committee's independence and expertise on real earnings management by using audit quality as the moderating variable and firm size, leverage, and profitability as control variables. Research Methodology: Real earnings management was processed by Roychowdhury’s model and it used the abnormal value of operating cash flow, discretionary expenses, and production costs. This study used secondary data from annual reports of non-financial companies listed on the Indonesia Stock Exchange for the period 2017-2019 and the total was 516 companies. This study used panel data regression and was processed by Stata. Results: This study proves that audit committee independence and leverage have a significant negative effect on real earnings management through discretionary expenses and audit quality cannot moderate the relationship between audit committee independence and audit committee expertise on real earnings management. Limitation: The study used audit quality as moderating variable. However, the results cannot prove that audit quality is able to affect real earnings management. Contribution: The results obtained can be used for investors' and creditors' consideration when making investment or loans decisions and can be references for further research.

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 5 (1) ◽  
pp. 95
Author(s):  
Riska Riska ◽  
Hendra Raza ◽  
Andria Zulfa
Keyword(s):  
Panel Data ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Company Value ◽  
Panel Data Regression ◽  
Data Regression ◽  
Report Data

ABSTRACTThis study aims to examine the effect of profitability, liquidity and leverage on firm value with dividend policy as a moderating variable on Manufacturing Companies on the Stock Exchange during the 2014-2018 period. The number of samples in this study are 28 Manufacturing Companies on the Stock Exchange that provide regular dividends during the 2014-2018 period. The type of data used is secondary data in the form of panel data obtained from the company's Annual Report. Data analysis method used is Panel Data Regression. The results of this study found that profitability, leverage and dividend policy had a positive and significant effect on firm value, but liquidity had no significant effect on firm value. The moderating effect proves that the dividend policy is able to moderate the effect of profitability, liquidity and leverage on the value of the company, where the dividend policy belongs to the type of variable Quacy Moderator.Keywords : Profitability, Liquidity, Leverage, Dividend Policy and Company Value

scholarly journals Pengaruh Struktur Modal, Profitabilitas, Rasio Aktivitas Terhadap Nilai Perusahaan

2021 ◽  
Vol 3 (1) ◽  
pp. 34
Author(s):  
Della Noviyanti ◽  
Herman Ruslim
Keyword(s):  
Panel Data ◽  
Capital Structure ◽  
Activity Ratio ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Panel Data Regression ◽  
Data Regression ◽  
Activity Ratios

The purpose of this study is to look at the effect of capital structure, profitability, activity ratio (TATO) on the value of companies listed on the Indonesia Stock Exchange (IDX). This study was analyzed using a panel data regression tool with 21 companies in the 2014-2019 period, producing 126 data observation. The sampling technique in this study used purposive sampling. The data used in the form of secondary data, namely financial statements. Data processing using the application e-views 11. The results of this study indicate that profitability and activity ratios (TATO) significantly influence the value of the company. However, capital structure has no significant effect on firm value.Tujuan dari penelitian ini untuk melihat pengaruh struktur modal, profitabilitas, rasio aktivitas (TATO) terhadap nilai perusahaan yang terdaftar pada Bursa Efek Indonesia (BEI).Penelitian ini dianalisis menggunakan alat regresi data panel dengan 21 perusahaan pada periode 2014-2019, menghasilkan 126 data observasi. Teknik pengambilan sampel dalam penelitian ini menggunakan purpossive sampling. Data yang digunakan berupa data sekunder yaitu laporan keuangan.Pengolahan data menggunakan aplikasi e-views 11. Hasil penelitian ini menunjukkan bahwa profitabilitas dan rasio aktivitas (TATO) berpengaruh secara signifikan terhadap nilai perusahaan. Tetapi, struktur modal berpengaruh tidak signifikan terhadap nilai perusahaan.

scholarly journals DAMPAK KINERJA KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN KOSMETIK YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 2 (2) ◽  
pp. 01-13
Author(s):  
Wahyudi Wahyudi ◽  
Suriyanti Suriyanti
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Stock Return ◽  
Stock Exchange ◽  
Secondary Data ◽  
Statistical Techniques ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Impact

This study aims to determine the Impact of CR, DER, and ROA on Stock Return. The research uses a theory/concept base, supported by previous studies which have similarities in variables. The object of this research is the Cosmetic Company which is listed on the Indonesia Stock Exchange. The type of data used is secondary data. Using descriptive statistical techniques and panel data regression assisted by Eviews 10.0 for data analysis. The results found that CR has a negative and significant effect on Stock Return, DER has a positive and not significant effect on Stock Return. ROA has a positive and not significant effect on Stock Return.

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