scholarly journals Influence Financial Distress, Firm Size, and Leverage on Audit Delay with Auditor Reputation as Moderating Variable

2021 ◽  
Vol 6 (3) ◽  
pp. 16-22
Author(s):  
Hasmaynelis Fitri ◽  
Dessy Haryani ◽  
Ramdani Bayu Putra ◽  
Sri Annisa
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
Effect Estimation ◽  
Research Period ◽  
Positive Effect ◽  
Auditor Reputation

This study aims to examine how much influence Financial Distress, company size, and Leverage have on Audit Delay with Auditor Reputation as a Moderating Variable in All Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 Period. Sampling in the study using the method of purposive sampling obtained 32 companies with a research period of 5 years. The analytical method used in this study is panel data regression analysis with Fixed Effect estimation results using Eviews 9. The results showed that financial distress partially had a positive effect, company size partially had a positive and significant effect on audit delay, while leverage had a positive effect on audit delay.

scholarly journals Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Tesa Anggraeni ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Company Size ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect ◽  
Thin Capitalization

This researcher examines how thin capitalization, profitability, and company size affect tax avoidance. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method uses purposive sampling in order to obtain 69 manufacturing companies. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variable thin capitalization has no effect on tax avoidance. While profitability has a significant positive effect on tax avoidance, and company size has a significant negative effect on tax avoidance.

scholarly journals THE EFFECT OF MANAGEMENT CHANGE, AUDIT OPINION, COMPANY SIZE, FINANCIAL DISTRESS AND AUDITOR REPUTATION ON AUDITOR SWITCHING

ACCRUALS ◽  
2020 ◽  
Vol 4 (02) ◽  
pp. 185-198
Author(s):  
Ahmad Zakie Mubarrok ◽  
Almer Reyhan Islam
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Management Change ◽  
Analytical Technique ◽  
Auditor Switching ◽  
Positive Effect ◽  
Auditor Reputation

This study aims to empirically prove the effect of management change, audit opinion, company size, financial distress and auditor reputation on auditor switching. This research was conducted on manufacturing companies that have been listed in Indonesian Stock Exchange from 2016 – 2018. There were 109 companies collected for observation in which they were taken by the method of purposive sampling. An analytical technique employed is logistic regression analysis. The results of hypothesis testing in this research indicate that management change, audit opinion, financial distress and auditor reputation affects the auditor switching. Meanwhile variabel of company size affect auditor switching, but in positive effect

scholarly journals PENGARUH LEVERAGE, INTENSITAS ASET TETAP, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

2021 ◽  
Vol 14 (2) ◽  
pp. 417-427
Author(s):  
Eka Ridho Nur Rochmah ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Fixed Assets ◽  
Positive Effect

This study aims to determine the effect of leverage, fixed asset intensity, and firm size on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research was taken using non-probability sampling method with purposive sampling technique and certain criteria. The method used in this research is panel data regression analysis. The results of this study indicate that leverage has a significant positive effect on tax aggressiveness, while the intensity of fixed assets has no effect on tax aggressiveness, and firm size has a significant positive effect on tax aggressiveness. The implications of the results of this study provide input to companies in making decisions to minimize the tax burden paid so that companies can be more aggressive towards taxes.

scholarly journals PENGARUH PAJAK, KEPEMILIKAN ASING, BONUS PLAN DAN UKURAN PERUSAHAAN TERHADAP PERUSAHAAN MELAKUKAN TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018)

2021 ◽  
Vol 5 (1) ◽  
pp. 47
Author(s):  
Dyah Detari Prabaningrum ◽  
Titiek Puji Astuti ◽  
Yunus Harjito
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Transfer Pricing ◽  
Foreign Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
Bonus Plans ◽  
Bonus Plan

This study aims to test empirically the effect of taxes, foreign ownership, bonus plans and company size on transfer pricing in the manufacturing sector listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. Based on the purposive sampling method, 33 companies met the criteria to be sampled in the study from 2014-2018. The number of samples in the study for 5 years with 165 observations. This study uses a panel data regression model. Based on the results of data analysis research, it can be concluded that taxes have a positive effect, while foreign ownership, bonus plans, and company size have no effect on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Keywords: transfer pricing, tax; foreign ownership, the bonus plan, the size of the company

scholarly journals Effect of Liquidity, Profitability, and Sales Growth on Capital Structure (in Manufacturing Companies)

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Marlina Marlina ◽  
Dahlia Pinem ◽  
Nur Fatkhul Hidayat
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Microsoft Excel ◽  
Significance Level ◽  
Panel Data Regression ◽  
Data Regression ◽  
Positive Effect

Abstract - This research was conducted to examine the effect of liquidity, profitability and sales growth on capital structure. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange. The technique of determining the sample using purposive sampling method. Selection of samples from 165 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 resulted in 33 companies being accepted. Data analysis was performed using Microsoft Excel 2013 and hypothesis testing in this research used Panel Data Regression Analysis with the E-Views 9.0 program and a significance level of 5%. The results of the test were obtained (1) the liquidity stated by CR has no significant effect on the capital structure. (2) profitability stated by ROE has a significant positive effect on capital structure, (3) sales growth stated by SG has no significant positive effect on capital structure. Keywords: liquidity, profitability, sales growth, capital structure

scholarly journals Pengaruh Struktur Modal Berdasarkan Profitabilitas, Pertumbuhan Aset, dan Ukuran Perusahaan pada Perusahaan Manufaktur

2019 ◽  
Vol 1 (4) ◽  
pp. 21-27
Author(s):  
Nita Dwijayanti ◽  
Hamdy Hady ◽  
Elfiswandi
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
Asset Growth ◽  
The Right ◽  
Industry Sectors

This study aims to measure the level of influence of profitability, asset growth, and company size on changes in capital structure in manufacturing companies. The method used for sample determination is purposive sampling with analytical methods using descriptive statistics, classic assumption tests and multiple panel data regression. The data tested in the study were 112 companies in the basic and chemical industry sectors, consumer goods, and the textile and garment sub-sector listed on the Indonesia Stock Exchange (IDX). The results showed that partially profitability had a negative and significant effect on capital structure, while asset growth had a positive and significant effect. Then the company must be able to choose the right combination of financing sources in order to be able to produce optimal profits.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2016

2020 ◽  
Vol 8 (2) ◽  
pp. 248
Author(s):  
Nico Anangsyah ◽  
Desta Rizky Kusuma
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Stock Exchange ◽  
Company Size ◽  
Sales Growth ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Positive Effect ◽  
The Capital Structure

This study aims to determine the analysis of factors affect the capital structure of registered textile and garment companies on the Indonesia Stock Exchange (IDX) for the 2014-2016 period. Variables in this study namely Profitability (ROA), Asset Structure (SA), Sales Growth (PP) and Company Size (SIZE) and Capital Structure (DER). The population in this study is the Textile and Garment company listed on the Indonesia Stock Exchange (IDX) as many as 17 companies later 15 companies were sampled using a purposive technique sampling. The analysis technique used is panel data regression analysis with comparison of t-statistics with t-tables. The results of this study indicate that profitability (ROA) is not positive effect on Capital Structure (DER), t-statistic of 1.386407. Asset Structure (SA) has no positive effect on Capital Structure (DER), statistic equal to 0.296574. Sales Growth (PP) influences positive for Capital Structure (DER), the statistic is 1.873566. Size The company (SIZE) does not have a positive effect on the Capital Structure (DER), statistic at 0.570955.

scholarly journals The Effects of Profitability, Leverage, and Liquidity on Financial Distress on Retail Companies Listed on Indonesian Stock Exchange

2020 ◽  
Vol 10 (1) ◽  
pp. 45
Author(s):  
Neneng Susanti ◽  
Ifa Latifa ◽  
Denok Sunarsi
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Random Effect ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Significance Level ◽  
Panel Data Regression ◽  
Data Regression ◽  
Retail Company ◽  
Positive Effect

The study aims to find out the influence of profitability variables (Return On Assets), Leverage (Debt To Asset Ratio) and liquidity (Current Ratio) on Financial Distress on retail companies listed on the 2014-2018 period Indonesian Stock Exchange. The population of this study is the entire company contained on the Indonesian Stock Exchange listed retail company of the period 2014-2018. The research sample consists of 21 companies used by purposive sampling methods and taken that meet with criteria from predetermined research samples. The data analysis method used is panel data regression analysis (Random Effect) with a significance level of 5 percent. Based on the results of the research that has been conducted led to that, simultaneously Profitability, Leverage and Liquidity variables have an effect on Financial Distress. Partially variable Profitability has a significant positive effect on Financial Distress, Leverage variables have a significant positive effect on Financial Distress, and negatively significant negatively influential Liquidity variables on Financial Distress. The magnitude of the influence of Profitability, Leverage, and Liquidity on Financial Distress amounted to 98.87 percent, while the rest amounted to 1.13 percent was affected by other variables outside of research. 

scholarly journals Determinan Peringkat Sukuk: Ditinjau dari Aspek Akuntansi dan Non-Akuntansi

2020 ◽  
Vol 8 (2) ◽  
pp. 95
Author(s):  
Sofyan Hadinata
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Financial Condition ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect ◽  
Good Rating ◽  
Rating Information

The objective of this study was to provide empirical findings whether firm size, liquidity, productivity, and sukuk maturity have a significant influence on sukuk ratings. This study uses secondary data. The population of this research is companies issuing sukuk, listed on The Indonesia Stock Exchange and rated by PT PEFINDO. The sampling method used was purposive sampling. Meanwhile, for data analysis this study uses panel data regression method with the assistance of Eviews 10 software. Based on analysis, the results of this study indicate that company size, liquidity, profitability, and productivity have a positive effect on the sukuk rating, while sukuk maturity has a negative effect on the sukuk rating. Several implications of the results of this study. First, sukuk investors will be helped by sukuk rating information, because it reflects the company's financial condition. Second, companies that will issue sukuk or existing sukuk issuers must always put concern on the financial condition of their companies to ensure that the sukuk issued have a good rating. Third, the sukuk issuer must have careful planning to determine sukuk maturity, because it is associated with risks. Fourth, to reduce information asymmetry, policymakers should require all sukuk issuers to rate their sukuk. Keywords: Sukuk Ratings; Company Size; Liquidity; Profitability; Productivity; and Sukuk Maturity

scholarly journals Pengaruh Keahlian Akuntansi Komite Audit Dan Dewan Komisaris Wanita Terhadap Manajemen Laba

2019 ◽  
Vol 1 (3) ◽  
pp. 1051-1067
Author(s):  
Nita Gusda Putri ◽  
Erinos NR
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Panel Data Regression ◽  
Data Regression ◽  
Accounting Expertise ◽  
Positive Effect

This study aims to determine and analyze the influence of the audit committee’s accounting expertise and the female board of commissioners on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 both simultaneously and partially. Data analysis method used is panel data regression analysis. Using a purposive sampling method to obtain a sample of 63 companies from 121 manufacturing companies. Based on the results of the study it is known that the accounting expertise of the audit committee and female board of commissioners simultaneously influence earnings management. But partially, the audit committee accounting expertise has a positive effect on earnings management and the female board of commissioners has a positive effect on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.

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