scholarly journals REKASI PASAR TERHADAP KARAKTERISTIK PERUSAHAAN DAN KANTOR AKUNTAN PUBLIK

2018 ◽  
Vol 14 (1) ◽  
pp. 41-53 ◽  
Author(s):  
YOHANES FERNANDES ◽  
YULIUS KURNIA SUSANTO
Keyword(s):  
Multiple Regression ◽  
Firm Size ◽  
Abnormal Return ◽  
Annual Report ◽  
Stock Exchange ◽  
Cumulative Abnormal Return ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Audit Opinion ◽  
Public Accountant

The purpose of this study is to investigation over the influence of profitability, firm size, registered public accountant switch, auditor working period, audit opinion, reputation of registered public accountant against cumulative abnormal return. This study uses 65 samples of public manufacturing companies listed in Indonesia Stock Exchange from 2007 to 2010 which acquired using sampling purposive method, and obtained from annual report and audit report for each company. This study also use multiple regression analysis.The result of this research obtained that profitaibility and reputation of registered public accountant have a positive in influence cumulative abnormal return. While firm size, registered public accountant switch, auditor working period, and audit opinion have no impact on cumulative abnormal return.

scholarly journals The Analysis of Factors Affecting the Amount of Audit Fee with Type of Public Accountant Office as a Moderating Variable in Manufacturing Companies Listed on the IDX for the 2013-2019 Period

2022 ◽  
Vol 9 (1) ◽  
pp. 89-99
Author(s):  
Nova Kharlinda ◽  
Iskandar Muda ◽  
Keulana Erwin
Keyword(s):  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Audit Fees ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Factors Affecting ◽  
Analysis Technique ◽  
Audit Fee ◽  
Public Accountant

This study analyzes the factors influencing the number of audit fees in manufacturing companies listed on the Indonesia Stock Exchange in 2013 – 2019. The number of audit fees depends on several factors that influence it. The Indonesian Institute of Certified Public Accountants has determined the minimum standard of audit fees charged to auditee companies but does not include a substantial total cost and tends to fluctuate and vary. This study uses the audit committee, audit report lag, and firm size as independent variables, the type of public accounting firm as the moderating variable, and audit fee as the dependent variable. This study uses causal associative as the research design. The data was collected by collecting data on the company's financial statements from 2013 to 2019. The study population was 176 manufacturing companies whose samples were taken using the purposive sampling method. The number of research samples was 20, with 140 observations. The data analysis technique uses Studio R's panel analysis regression model as the test tool. The results showed that the Audit Committee, audit report lag, and firm size each had a significant positive effect on the audit fee's value and jointly had a significant impact on the audit fee. The type of public accountant office is not a moderating variable. Keywords: audit fee, audit committee, audit report lag, firm size, public accountant office.

scholarly journals ANALISIS DAMPAK UKURAN PERUSAHAAN, OPINI AUDIT, DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2010–2016

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Yusi Nur Irmalia ◽  
Hidayatul Khusnah ◽  
Endah Tri Wahyuningtyas
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Audit Opinion ◽  
Mining Companies ◽  
Positive Effect ◽  
Public Accountant

The purpose of this study was to analyze the firm size, audit opinion, and reputation of public accountant on audit delay. The data used in this research was secondary data, taken from the annual report 2010 to 2016 of mining companies listed at the Indonesia Stock Exchange. The samples consist of 133 firms from 2010 through 2016 and still listed. The analysis tools to test hypothesis are logistic regression analysis by using SPSS 20 with the degree of significance at 0.05. The empirical result of the study show that the firm size, audit opinion, and reputation of public accountant simultaneously have a positive influence on audit delay. The firm size has no positive effect on audit delay. While audit opinion, and reputation of public accountant have a positive influence on audit delay

scholarly journals Factors Affecting Audit Report Lag (Empirical Studies on Manufacturing Listed Companies on the Indonesia Stock Exchange)

2021 ◽  
Vol 4 (1) ◽  
pp. 44-54
Author(s):  
Jacqueline Vania Jessica Jura ◽  
ML Denny Tewu
Keyword(s):  
Stock Exchange ◽  
Empirical Studies ◽  
Company Size ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Factors Affecting ◽  
Audit Opinion ◽  
Analysis Technique ◽  
Negative Effect ◽  
Auditor Reputation

The objective of this research is to determine whether Company Size, Company Age, Debt to Equity (DER), Return on Assets (ROA), Audit Opinion, and Auditor Reputation have a significant effect on Audit Report Lag. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 to 2019. The study used 93 companies as samples, a total of 490 samples as a whole. The data analysis technique used is multiple linear analysis and the results obtained are that the DER variable has a significant positive effect, while ROA and Audit Opinion have a negative effect on the audit report lag. The variables of company size and auditor reputation do not have a significant effect, while the variable of company age has a significant positive result but is contrary to the initial expectations.

scholarly journals Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Manajemen dan Media Exposure Pada Pengungkapan Corporate Social Responsibility

2018 ◽  
pp. 690
Author(s):  
Ketut Yoga Permadiswara ◽  
I Ketut Sujana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Annual Report ◽  
Stock Exchange ◽  
Media Exposure ◽  
Manufacturing Companies ◽  
Management Ownership ◽  
Corporate Social ◽  
Positive Effect

The emergence of awareness that production activities will indirectly affect the environment eg deforestation, waste disposal, air pollution and so forth. It makes the company obliged to take responsibility for its activities. The purpose of this study is to obtain empirical evidence of the influence of the level of profitability, firm size, management ownership and media exposure on CSR in the annual report of manufacturing companies listed on Indonesia Stock Exchange. The method of determining the sample used is purposive sampling. Number of companies that meet the criteria are 22 manufacturing companies listed on the IDX 2014-2016 year with 66 amount amatan.Teknik data analysis used is Multiple Linear Regression.Based on the analysis, it is known that profitability, firm size and media exposure have a positive effect on disclosure of corporate social responsibility. The results of this study also show that management ownership has no effect on corporate social responsibility disclosure. Keywords:  profitability, firm size, management ownership, media exposure, corporate social responsibility

scholarly journals Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor

2018 ◽  
Vol 9 (1) ◽  
pp. 82-91 ◽  
Author(s):  
Atika Sukma Winata ◽  
Indah Anisykurlillah
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Management Turnover ◽  
Factors Affecting ◽  
Audit Opinion ◽  
The Public ◽  
Auditor Switching ◽  
Public Accountant

This study aims at analyzing the influence of the Public Accountant Firms Size, Size of Company, Financial Distress, Audit Opinion and Management Turnover toward Auditor Switching. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2011-2015 consisting of 134 companies. The sample was obtained by purposive sampling technique which resulted in the sample of 26 companies. Methods of data analysis using logistic regression and SPSS 21 using data and other information obtained from Annual Report. Results of this study shows that the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly. The value of Nagelkerke R Square is 0.283. conclusions of this study is the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly.

scholarly journals Pengaruh Pergantian Auditor dan Kualitas Audit terhadap Opini Audit Going Concern: Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia

2013 ◽  
Vol 4 (1) ◽  
pp. 514-530
Author(s):  
Arlen Djunaidi ◽  
Gatot Soepriyanto
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
The Public ◽  
Going Concern ◽  
Auditor Switching ◽  
Big Four ◽  
Public Accountant

This study aims to analyze the effect of auditor switching and audit quality on going concern audit opinion in listed manufacturing companies of the Indonesia Stock Exchange (BEI) in the year 2006 to 2008. Auditor switching was marked by a change to the Public Accountant firms (KAP) who perform the audits or companies used the services of an auditor different than before. Audit quality is proxied by the scale of the BigFour auditors or non-Big Four. Going-concern audit opinion is the explanation given by the auditor if there is any doubt regarding the ability of the company to survive in the future. This study used 70 samples out of 452 populations, using purposive sampling technique in which the main criterion is the sample company received going-concern audit opinion in the year preceding the auditor switched. Results of the study showed that the change of auditors and audit quality is not a factor in determining going concern audit opinion of the company.

scholarly journals PREDIKSI FINANCIAL DISTRESS DENGAN PENDEKATAN ALTMAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

2019 ◽  
Vol 3 (1) ◽  
pp. 122
Author(s):  
Yusbardini Yusbardini ◽  
Rosmita Rashid
Keyword(s):  
Data Analysis ◽  
Multiple Regression ◽  
Firm Size ◽  
Analytical Method ◽  
Financial Distress ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Analysis Program ◽  
Current Ratio ◽  
Size Variable

Penelitian ini bertujuan memprediksi kemungkinan terjadinya financial distress pada perusahaan manufaktur yang ada di Indonesia periode 2013-2017. Pendekatan yang dilakukan untuk memprediksi financial distress dengan melihat pengaruh beberapa rasio yaitu Leverage (DAR), Profitabilitas (ROA), Likuiditas (Current Ratio), dan Firm Size  (variabel x) terhadap financial distress yang diukur dengan pendekatan altman (variabel Y). Metode analisis yang digunakan dalam penelitian ini adalah regresi berganda. Uji T secara  parsial dan Uji F secara bersama sama. Program analisis data yang digunakan adalah eviews6.Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan antara Leverage (DAR), Profitabilitas (ROA), Likuiditas (Current Ratio), dan Firm Size baik secara bersama-sama maupun secara parsial terhadap Financial Distress (Zscore) manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017. This study aims to predict the possibility of financial distress in manufacturing companies in Indonesia in the period 2013-2017. The approach taken to predict financial distress by looking at the effect of several ratios, namely Leverage (DAR), Profitability (ROA), Liquidity (Current Ratio), and Firm Size (variable x) on financial distress as measured by the Altman approach (variable Y). The analytical method used in this study is multiple regression. Partial T test and F test together. The data analysis program used was eviews6. The results showed that there was a significant effect between Leverage (DAR), Profitability (ROA), Liquidity (Current Ratio), and Firm Size both jointly or partially against manufacturing Financial Distress (Zscore) listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period.

scholarly journals AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Media Bisnis ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 139-152
Author(s):  
WIDYAWATI LEKOK ◽  
VERLIN RUSLY
Keyword(s):  
Firm Size ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Ownership Concentration ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Accounting Firm ◽  
Independent Variables ◽  
Research Population

This research examines the factors that influence audit report lag. The independent variables in this research are firm size, profitability, solvability, accounting firm size, age of company, audit committee size, independent board of commissioners, and ownership concentration. Audit report lag as the dependent variable in this research. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. There are 228 data that meet the sample criteria. The samples are collected using purposive sampling method. This research is analyzed using multiple regression analysis. The result identified that firm size, profitability, age of company had influence on audit report lag. While solvability, accounting firm size, audit committee size, independent board of commissioners, and ownership concentration had no influence on audit report lag.

scholarly journals Audit Lag, Tenure, Age, Size, Profitability and Solvent Resistance to Stock Volatility with Public Accountant Reputation as Moderation

2021 ◽  
Vol 20 (1) ◽  
pp. 45
Author(s):  
Niken Savitri Primasari ◽  
Mohammad Ghofirin
Keyword(s):  
Annual Report ◽  
Stock Exchange ◽  
Financial Statements ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Negative Effects ◽  
Stock Volatility ◽  
The Public ◽  
Public Company ◽  
Public Accountant

Accordance with the principle of transparancy of financial statements and annual reports announce by the public company as an important element to avoid the gap time that might causing potentially negative effects information for investors, which thus delayed information phenomenon of the annual report issuer's in year 2019 recorded still reaching 2.4 highest from the year 2018, while the largest increase delayed reporting in the year 2020 for financial performance year end 2019 occurs because of covid-19 pandemic. The research will be conducted on a group of manufacturing companies listed on the Indonesia Stock Exchange with period year 2015 until 2020 and not included in the delisting list until the year 2020. The results obtained audit report lag has significant effect on the stock volatility. Keywords:  Audit Tenure, Lag, Age, Size, Profitability, Solvability, Stock Volatility

scholarly journals Opini Audit Pemoderasi Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Institusional, Dan Komite Audit Terhadap Ketepatanwaktuan

2019 ◽  
Author(s):  
Fadhli Azhari ◽  
Muhammad Nuryatno
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Analysis Technique

The purpose of this research is to find the role of audit opinion as a moderator of the effects of profitability, firm size, institutional ownership, and audit committee on the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange between 2012 and 2016. Purposive sampling was used in this research to obtain 96 sample manufacturing companies. The data analysis technique that was used in this research is logistic regression. The hypothesis testing showed that profitability and firm size positively affects the timeliness of financial reporting. Meanwhile, institutional ownership and audit committee does not affect the timeliness of financial reporting. Audit opinion cannot moderate the effect of profitability, firm size, institutional ownership, and audit committee on the timeliness of financial reporting. Keywords: profitability, firm size, institutional ownership, audit committee, audit opinion, timeliness

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