Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan dan Opini Auditor Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2012-2016

Abstract. The purpose of this research is to determine the effect of Profitability (X1), Liquidity (X2), Leverage (X3), Company Size (X4) and Auditor Opinion (X5) on Financial Reporting Timeliness on Manufacture Companies on the Indonesian Stock Exchange Period 2012-2016. Sampling method used purposive sampling. There are 125 years of companies from 25 manufacturing companies listed on the Indonesian Stock Exchange. Data were taken from audited financial reports from 2012 to 2016 which published in www.idx.co.id. Hypotesis was tested by Logistic regression. The result of this research shows that profitability had significant effect on financial reporting timeliness as shown by the value of level significant 0,041 < 0,05, liquidity had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,0,718 > 0,05, leverage had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,589 > 0,05, company size had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,364 > 0,05, and auditor opinion had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,652 > 0,05.Keywords: Profitability, Liquidity, Leverage, Company Size, Auditor Opinion, financial reporting timelinessAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas (X1), likuiditas (X2), leverage (X3), ukuran perusahaan (X4) dan opini auditor (X5) terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2016. Teknik pengambilan sampel menggunakan purposive sampling. Terdapat 125 tahun perusahaan dari 25 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahunan perusahaan yang diperoleh dari website resmi Bursa Efek Indonesia. Pengujian dilakukan dengan menggunakan analisis regresi logistik karena variabel dependen dalam penelitian ini ialah variabel dummy (variabel yang sifatnya kualitatif). Hasil penelitian menunjukkan bahwa hipotesis pertama yaitu profitabilitas berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,041 < 0,05, hipotesis kedua yaitu likuiditas tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,718 > 0,05, hipotesis ketiga yaitu Leverage tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,589 > 0,05, hipotesis keempat yaitu ukuran perusahaan tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,364 > 0,05, dan hipotesis kelima yaitu opini auditor tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,652 > 0,05. Kata Kunci: Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan, Opini Auditor, Ketepatan Waktu Penyampaian Laporan Keuangan

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Pengaruh Struktur Modal, Profitabilitas dan Size Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur

Jurnal Benefita ◽

10.22216/jbe.v4i2.3698 ◽

2019 ◽

Vol 4 (2) ◽

pp. 210 ◽

Cited By ~ 2

Author(s):

Anita Ade Rahma ◽

Lusiana Lusiana ◽

Puput Indriani

Keyword(s):

Logistic Regression ◽

Capital Structure ◽

Financial Reporting ◽

Sampling Method ◽

Stock Exchange ◽

Financial Statement ◽

Company Size ◽

Manufacturing Companies ◽

Significance Level ◽

Purposive Sampling

This study aims to to prove empirically the factors which affect the timeliness of financial statement submission to manufacturing companies listed on the Indonesia Stock Exchange. Factors analyzed in this research are profitability, liquidity, and firm size. The sample of this research uses 65 manufacturing companies that consistently listed in Indonesia Stock Exchange period 2012-2016 which is studied by using purposive sampling method. Statistical method used in this research is logistic regression at 5% significance level. Based on the results from testing the hypothesis concluded that capital structure and profitability had a negative and significant effect to timeliness of financial reporting while company size had a positive and significant effect to timeliness of financial reporting. Penelitian ini bertujuan untuk membuktikan secara empiris faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Faktor yang dianalisis dalam penelitian ini adalah struktur modal, profitabilitas, dan size perusahaan. Populasi dalam penelitian ini adalah laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel dari penelitian ini menggunakan 65 perusahaan manufaktur yang konsisten terdaftar di Bursa Efek Indonesia periode tahun 2012-2016 yang diteliti dengan menggunakan metode purposive sampling. Metode statistik yang digunakan dalam penelitian ini adalah regresi logistik pada tingkat signifikansi 5%. Berdasarkan hasil dari pengujian hipotesis dapat disimpulkan bahwa struktur modal dan profitabilitas berpengaruh negatif dan signifikan terhadap ketepatan waktu pelaporan keuangan sedangkan size perusahaan berpengaruh positif dan signifikan terhadap ketepatan waktu pelaporan keuangan.

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TIMELINESS OF FINANCIAL REPORTING IN INDONESIA STOCK EXCHANGE

Jurnal Ilmiah Bisnis dan Ekonomi Asia ◽

10.32815/jibeka.v15i2.422 ◽

2021 ◽

Vol 15 (2) ◽

pp. 241-256

Author(s):

Amsal Irmalis ◽

Nur Kariza ◽

Muzakir Muzakir

Keyword(s):

Logistic Regression ◽

Empirical Evidence ◽

Financial Reporting ◽

Sampling Method ◽

Stock Exchange ◽

Manufacturing Companies ◽

Significance Level ◽

Factors Affecting ◽

Purposive Sampling ◽

Food And Beverage

The aims of this research is to find out the empirical evidence of the factors affecting the financial reporting timeliness of food and beverage companies listed on Indonesia stock exchange. The factors tested in this research are profitability. The population of the research are 26 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2019. Purposive sampling method were used to draw out the samples out of population. The hypotheses were tested using logistic regression at a 5 percent significance level. The results of the research indicated that the profitability, leverage and liquidity had no effect on the timeliness of financial reporting of the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange.

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Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi ◽

10.33319/jeko.v8i1.30 ◽

2019 ◽

Vol 8 (1) ◽

pp. 17-24

Author(s):

Siti Suharni ◽

Arini Wildaniyati ◽

Dea Andreana

Keyword(s):

Cash Flow ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Capital Intensity ◽

Financial Statements ◽

Descriptive Statistics ◽

Company Size ◽

Manufacturing Companies ◽

Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

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Pengaruh Umur Perusahaan, Ukuran Perusahaan, Reputasi Auditor, Dan Pergantian Auditor

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.259 ◽

2020 ◽

Vol 2 (3) ◽

pp. 2912-2928

Author(s):

Ranti Dewi Fortuna ◽

Efrizal Syofyan

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Manufacturing Companies ◽

Audit Report ◽

Financial Reports ◽

Auditor Switching ◽

Auditor Reputation

The purpose of this study is to analyze the influence of company age, company size, auditor reputation and auditor change on auditor switching. The data used in this study are annual and financial reports on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. The method of sampling data using purposive sampling method based on certain criteria. Based on the sampling method, a sample of 230 companies was obtained. Testing the hypothesis in this study using multiple linear regression analysis. The results showed that company size, auditor reputation and auditor switching had no effect on audit report lag and company age had a positive effect on audit report lag.

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Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015)

Jurnal Akuntansi Maranatha ◽

10.28932/jam.v9i2.481 ◽

2018 ◽

Vol 9 (2) ◽

Author(s):

Verani Carolina ◽

Elyzabet Indrawati Marpaung ◽

Derry Pratama

Keyword(s):

Logistic Regression ◽

Cash Flow ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Operating Cash Flow

AbstractThis research aims to examine wether liquidity, profitability, leverage, and operating cash flow can be used as financial distress predictor. Manufacturing companies which were listed in the Indonesia Stock Exchange during the period 2014-2015, were used as samples. This research used purposive sampling method and 96 companies can be used as samples according to the criteria. Data was analyzed using logistic regression. The result showed that only profitability can be used as financial distress predictor, while liquidity, leverage, and operating cash flow cannot.Keywords: Financial Distress, Liquidity, Leverage, Operating Cash Flow, and Profitability

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The role of Internet Financial Reporting (IFR) in mediating manufacturing firm value on Indonesia Stock Exchange (IDX)

Journal of Islamic Accounting and Finance Research ◽

10.21580/jiafr.2020.2.2.5821 ◽

2020 ◽

Vol 2 (2) ◽

pp. 169

Author(s):

Khoirul Fuad ◽

Nurlita Dwi Ariyani ◽

Retno Tri Handayani

Keyword(s):

Financial Reporting ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Manufacturing Firm ◽

Purposive Sampling ◽

The Relationship

Purpose - This research aimed to determine the role of Internet Financial Reporting application for manufacturing companies on Indonesia stock exchange in the increase of firm value both directly and indirectly.Method - This research used a purposive sampling method. The number of data collected was 95 company samples. This research employed SPSS 25 for testing the data. Result - The results of this study indicated that Internet Financial Reporting can mediate the relationship between institutional ownership and profitability on firm value.Implication - Internet Financial Reporting application for companies today attracts investors to invest their capital to the companies because of the ease in getting the information needed at any time.Originality - This study used Internet Financial Reporting as mediation and source of the data year 2018.

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ANALISIS FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI INDEX SAHAM SYARIAH INDONESIA (ISSI)

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol8iss20215pp582-592 ◽

2021 ◽

Vol 8 (5) ◽

pp. 582

Author(s):

Fithrotin Azizah Rahmah ◽

Imron Mawardi

Keyword(s):

Logistic Regression ◽

Financial Reporting ◽

Positive Relationship ◽

Sampling Technique ◽

Stock Index ◽

Company Size ◽

Financial Reports ◽

Purposive Sampling ◽

High Profit ◽

Data Analysis Methods

ABSTRAKKetepatan waktu publikasi laporan keuangan merupakan faktor penting dalam memengaruhi kegunaan informasi yang dibutuhkan untuk para pengambil keputusan. Studi ini dimaksudkan untuk menganalisa faktor-faktor yang mampu memengaruhi ketepatan waktu pelaporan laporan keuangan tahunan yang terdaftar dalam Index Saham Syariah Indonesia (ISSI) 2015-2019. Pengambilan sampel sebanyak 75 perusahaan mempergunakan teknik purposive sampling dan metode analisis data regresi logistik. Hasil analisis menyimpulkan adanya hubungan positif signifikan antara variabel profitabillitas, leverage serta ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan. Hubungan yang positif menunjukkan tingginya laba, leverage serta besarnya aset perusahaan mampu mendorong perusahaan agar mempublikasikan laporan keuangan secara tepat waktu. Namun, terdapat pula hasil yang mencerminkan tidak adanya hubungan signifikan antar kepemilikan publik serta umur perusahaan dengan ketepatwaktuan pelaporan keuangan.Kata Kunci: Ketepatan Waktu, ISSI, Pelaporan Keuangan, Analisis Regresi Logistik. ABSTRACTThe timeliness of financial reporting is considered to be an important factor to affects the usefulness of information that is required to a decision maker. This study examines the factors that can affects the timeliness of financial reporting listed in the Indonesia Sharia Stock Index (ISSI) 2015-2019. Sampling was obtained as many as 75 companies using purposive sampling technique and logistic regression data analysis methods. The results showed that there is a significantly positive relationship between the profitability, leverage and company size with the timeliness of financial reporting. This positively proven that the high profit or leverage and the size of the company’s assets can encourage the companies to be timely in reporting the financial reports. However, it is also found that public ownership and company age do not significantly towards the timeliness of financial reporting.Keywords: Timeliness, ISSI, Financial Reporting, Logistic Regression Analysis.

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Analisis Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Consumer Goods Terdaftar Di Bursa Efek Indonesia Periode 2016-2018

Jurnal Riset Inspirasi Manajemen dan Kewirausahaan ◽

10.35130/jrimk.v5i2.246 ◽

2021 ◽

Vol 5 (2) ◽

pp. 27-39

Author(s):

Hasdi Suryadi

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Financial Reporting ◽

Ownership Structure ◽

Consumer Goods ◽

Sampling Method ◽

Stock Exchange ◽

Research Data ◽

Company Size ◽

Independent Variables

This study aims to test empirically the independent variables consisting of profitability, company size, company age, auditor opinion, ownership structure and leverage affect the dependent variable on timeliness of financial reporting partially and simultaneously. The data population used is all consumer goods companies listed on the Indonesia Stock Exchange for the period 2016-2018. This research uses purposive sampling method, there are 24 companies that meet the criteria with a total of 72 samples used as research data. Data analysis using logistic regression analysis. The results showed that partially profitability, company size, company age, auditor opinion, ownership structure and leverage had no effect on the timeliness of financial reporting and simultaneously profitability, company size, company age, auditor opinion, ownership structure and leverage had an effect on timeliness finance report.

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INVENTORY ACCOUNTING METHODS: FACTORS AFFECTING BASIS OF THE CHOICE

Journal of Auditing Finance and Forensic Accounting ◽

10.21107/jaffa.v7i1.6145 ◽

2019 ◽

Vol 7 (1) ◽

pp. inPress

Author(s):

Rendy Aprianto Maha Putra ◽

Anita Carolina

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Profit Margin ◽

Managerial Ownership ◽

Company Size ◽

Manufacturing Companies ◽

Current Ratio ◽

Factors Affecting ◽

Research Results ◽

Purposive Sampling

This research aims to analyze the effects of company size, inventory variability, cost of goods sold variability, gross profit margin, leverage, current ratio, and managerial ownership in selecting the inventory accounting methods. The population of this research was manufacturing companies listed in the Indonesia Stock Exchange in 2015-2018. In addition, this research used a purposive sampling method to determine the sample. The research results indicate that company size and inventory variability affect the choice of inventory accounting methods, while variability of cost of goods sold, gross profit margin, leverage, current ratio, and managerial ownership do not affect the choice of inventory accounting methods.

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KETEPATAN MODEL ALTMAN, SPRINGATE, ZMIJEWSKI, DAN GROVER DALAM MEMPREDIKSI FINANCIAL DISTRESS

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v8i1.28 ◽

2018 ◽

Vol 8 (1) ◽

pp. 79

Author(s):

Edi Edi ◽

May Tania

Keyword(s):

Logistic Regression ◽

Financial Performance ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Financial Reports ◽

Purposive Sampling

This study aims to identify and analyze the accuracy models of financial distress between the model results of Altman, Springate, Zmijewski, and Grover. The model used by investors, creditors and the company itself who will invest in the company and evaluate the financial performance. Samples from this study are 1.321 firm-year, collected from Indonesia Stock Exchange for the period 2012-2016 and were selected using purposive sampling method. The data used in this study are financial reports of each company. The data obtained were tested with logistic regression. This study shows that the model of Altman, Springate, Zmijewski, and Grover has a significant impact and can be used for predicting the condition of financial distress. However, the Springate model is the most appropriate model for predicting the condition of financial distress because it has the highest level of coefficient determination compared to other models.

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