scholarly journals Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Manufaktur di Indonesia

2018 ◽  
Vol 5 (01) ◽  
pp. 77-85
Author(s):  
Mutiara Hadi
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Jel Classification ◽  
Raw Material ◽  
Audit Opinion ◽  
Financial Report

ABSTRACT This research was conducted to test the effect of Audit Opinion variabels, Publik Ownership and age of the company against the Timeliness in the submission of the financial report on manufacturing company in Indonesia stock exchange period 2012-2016. The population used in this study as the object of the company is manufacturing the raw material companies were listed on the Indonesia stock exchange during the period 2012-2016 as much as 100, while the company was made the object of research (samples) that as many as 20 companies. Sample determination technique using a purposive sampling method of judgement. Hypothesis testing using a multiple regression analysis. The results showed that only the audit opinion and that influence significantly to the timeliness of the submission of the financial statements, while the age of the company but does not significantly affect the timeliness of the submission of the financial statements. ABSTRAK Penelitian ini dilakukan untuk menguji pengaruh variabel Opini Audit, Kepemilikan Publik dan Umur Perusahaan terhadap Ketepatan Waktu dalam Penyampaian Laporan Keuangan pada perusahaan manufaktur di Bursa Efek Indonesia periode 2012 – 2016.Populasi yang digunakan dalam penelitian ini sebagai obyek perusahaan adalah perusahaan manufaktur bahan dasar yang terdaftar di Bursa Efek Indonesia selama periode 2012 – 2016 sebanyak 100 perusahaan, sedangkan yang dijadikan obyek penelitian (sampel) yaitu sebanyak 20 perusahaan. Teknik penentuan sampel menggunakan metode purposive judgement sampling. Pengujian hipotesis menggunakan analisis regresi linear. Hasil penelitian menunjukkan bahwa opini audit dan kepemilikan publik yang berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan, sedangkan umur perusahaan berpengaruh tetapi tidak signifikan terhadap ketepatan waktu penyampaian laporan keuangan. JEL Classification: M14, H26, H32

scholarly journals Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Manufaktur di Indonesia

2018 ◽  
Vol 5 (01) ◽  
pp. 77-85
Author(s):  
Mutiara Hadi
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Jel Classification ◽  
Raw Material ◽  
Audit Opinion ◽  
Financial Report

ABSTRACT This research was conducted to test the effect of Audit Opinion variabels, Publik Ownership and age of the company against the Timeliness in the submission of the financial report on manufacturing company in Indonesia stock exchange period 2012-2016. The population used in this study as the object of the company is manufacturing the raw material companies were listed on the Indonesia stock exchange during the period 2012-2016 as much as 100, while the company was made the object of research (samples) that as many as 20 companies. Sample determination technique using a purposive sampling method of judgement. Hypothesis testing using a multiple regression analysis. The results showed that only the audit opinion and that influence significantly to the timeliness of the submission of the financial statements, while the age of the company but does not significantly affect the timeliness of the submission of the financial statements. ABSTRAK Penelitian ini dilakukan untuk menguji pengaruh variabel Opini Audit, Kepemilikan Publik dan Umur Perusahaan terhadap Ketepatan Waktu dalam Penyampaian Laporan Keuangan pada perusahaan manufaktur di Bursa Efek Indonesia periode 2012 – 2016.Populasi yang digunakan dalam penelitian ini sebagai obyek perusahaan adalah perusahaan manufaktur bahan dasar yang terdaftar di Bursa Efek Indonesia selama periode 2012 – 2016 sebanyak 100 perusahaan, sedangkan yang dijadikan obyek penelitian (sampel) yaitu sebanyak 20 perusahaan. Teknik penentuan sampel menggunakan metode purposive judgement sampling. Pengujian hipotesis menggunakan analisis regresi linear. Hasil penelitian menunjukkan bahwa opini audit dan kepemilikan publik yang berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan, sedangkan umur perusahaan berpengaruh tetapi tidak signifikan terhadap ketepatan waktu penyampaian laporan keuangan. JEL Classification: M14, H26, H32

scholarly journals Faktor Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Pertambangan di Indonesia

2021 ◽  
Vol 9 (1) ◽  
pp. 80
Author(s):  
Marfuah Marfuah ◽  
Sakilah Sakilah ◽  
Priyono Puji Prasetyo
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Reports ◽  
Audit Opinion ◽  
Financial Report ◽  
Mining Companies ◽  
Positive Effect

This study aims to analyze the effect of profitability, firm size, institutional ownership, audit committee, audit opinion, and company age on the timeliness of financial report submission. The sample used in this study consisted of 26 mining companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sampling method in this study was using purposive sampling method, so 104 samples were selected for 4 years. Hypothesis testing is done using logistic regression. The results of this study indicate that profitability has a significant positive effect on the timeliness of submitting financial statements, while company size, institutional ownership, audit committee, audit opinion and company age have no significant effect on the timeliness of submitting financial reports to mining companies in Indonesia. The results of this study contribute to report users that profitability is an important factor in encouraging the timeliness of the submission of corporate financial reports. Keywords: Audit Committee; Audit Opinion; Institutional Ownership; Profitability; Timeliness.

scholarly journals Pengaruh Mekanisme Bonus, Tunneling Incentive, dan Debt Covenant Terhadap Transaksi Transfer Pricing

2020 ◽  
Vol 12 (1) ◽  
pp. 56-66
Author(s):  
Istiqomah ◽  
Baihaqi Fanani
Keyword(s):  
Regression Analysis ◽  
Empirical Study ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Debt Covenant

The Effect of Bonus Mechanisms, Tunneling Incentive and Debt Covenant on Transfer Pricing Transactions. (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018).This study aims to determine the effect of bonus mechanism, tunneling incentive and debt covenants on transfer pricing transactions in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2014-2018.The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. By using purposive sampling method which consists of 6 companies. The data used in the form of financial statements with multiple regression analysis methods are processed using SPSS 23. The results of the study that the bonus mechanism affected the transfer pricing transaction with a significant value of 0.002, tunneling incentive affected the transfer pricing transaction, with a significant value of 0.004 and the debt covennat had no effect on the transfer pricing transaction with a significant value of 0.153.

scholarly journals Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015

2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Debbianita ◽  
Vinny Stephanie Hidayat ◽  
Ivana
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
T Test ◽  
F Test ◽  
Research Hypothesis ◽  
Inventory Activity

AbstractThe aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show that profitability, solvability, and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange.Keywords: Audit Delay,  Inventory Activity, Profitability, and Solvability 

scholarly journals THE EFFECT OF PROFITABILITY AND LIQUIDITY TOWARDS THE CAPITAL STRUCTURE ON RETAIL COMPANIES THAT ARE LISTED IN INDONESIA STOCK EXCHANGE IN THE PERIOD OF 2014 – 2015

2020 ◽  
Vol 4 (1) ◽  
pp. 106
Author(s):  
Vinny Stephanie Hidayat ◽  
Debbianita Debbianita
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
T Test ◽  
F Test ◽  
The Capital Structure

The aim of this research is to determine the effect of profitability and liquidity towards the capital structure on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The partially effect is shown by T test, except for profitability variable and the simultaneous effect is shown by F Test. The result of this research shows that the profitability and liquidity affect the capital structure simultaneously. Thus, the hypothesis of the research is empirically supported.Keywords: Capital Structure, Profitability, Liquidity, and Retail Companies

scholarly journals PENGARUH DER, ROA, NPM DAN EPS TERHADAP UNDERPRICING

2021 ◽  
Vol 4 (1) ◽  
pp. 390-396
Author(s):  
Meutia Octafian ◽  
Anita Wijayanti ◽  
Endang Masitoh
Keyword(s):  
Regression Analysis ◽  
Data Processing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Initial Public Offering ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Public Offering ◽  
Data Processing Methods

This study aims to look at the effect of each variable (DER, ROA, NPM, EPS) on underpricing in companies conducting an initial public offering on the Stock Exchange in 2016-2018. Testing is done by using a sample of 31 companies that conducted an initial public offering listed on the Indonesia Stock Exchange in 2016 -2018, using purposive sampling method. Data processing methods use SPSS with descriptive tests, classic assumption tests, and in the measurement of hypotheses using multiple regression analysis. The results in this study address the influence of ROA and EPS on underpricing, while DER and NPM have no effect on underpricing. It is expected that this research can be used as a material consideration for investors in analyzing financial statements that will be used as a reference in investing, while for academics can add knowledge related to the influence of several fundamental factors on underpricing.

Ukuran Perusahaan, Jenis Opini Audit, Ukuran KAP, Ukuran Dewan Komisaris, Dan Ukuran Komite Audit Serta Audit Delay Pada Industri Perbankan Yang Listing Di Bursa Efek Indonesia

Liquidity ◽  
2016 ◽  
Vol 5 (2) ◽  
pp. 79-85
Author(s):  
Sri Ambarwati ◽  
Kartika Nirwana Putri
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Sampling Method ◽  
Banking Industry ◽  
Stock Exchange ◽  
Audit Opinion ◽  
Financial Report ◽  
Audit Firm ◽  
Size Type ◽  
Research Show

The purpose of this research is to analyze impact of firm size, type of audit opinion, reputation of audit firm, board of commissioner’s size, and committee audit size either partially or simultaneously significant influence toward audit delay in Banking Industry that listed on Indonesian Stock Exchange. The research from 2011 until 2014. Sampling method that used is purposive judgement sampling method. Of the 41 companies that are trading at the Indonesian Stock Exchange from 2011 until 2014, there were 28 companies that meet the characteristics of the sample that have determined. Data used in this research is financial report from each firm that published in the website www.idx.co.id. Process of data analysis performed with the assumption classic, multiple regression analysis and hypothesis testing. The result in research show partially, firm size, reputation of audit firm, and board of commissioner’s size havesignificant toward audit delay. Where as type of audit opinion and committee audit size are not influence toward audit delay.

scholarly journals Pengaruh Kualitas Komite Audit, Workload Dan Rotasi Auditor Terhadap Kualitas Audit

2020 ◽  
Vol 2 (4) ◽  
pp. 3720-3736
Author(s):  
Nada Pertiwi ◽  
Erinos NR
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Quality

This study aims to determine the effect of audit committee quality, workload, audit rotation on audit quality in financial companies listed on the Indonesia Stock Exchange (idx) for the period 2016-2018. This research is a causative research. The population in this study are financial companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. By using purposive sampling method, obtained 107 companies as research samples. The type of data used is secondary data and multiple regression analysis is used. The results of this study indicate that the quality of the audit committee and audit rotation do not have a significant effect on financial quality, only workload has a significant effect on the financial statements

scholarly journals THE EFFECT OF AUDIT OPINION, KAP SIZE & FINANCIAL DISTRESS ON AUDITOR SWITCHING

2020 ◽  
Vol 3 (1) ◽  
pp. 53
Author(s):  
Desi Natalia ◽  
Listiya Ike Purnomo
Keyword(s):  
Regression Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Sample ◽  
Analysis Method ◽  
Audit Opinion ◽  
Auditor Switching

This research is examining factors that affect auditor switching. Those factors are audit opinion, KAP size and financial distress. Population of this research are maufacturing companies which are listed in Indonesian Stock Exchange in the years 2013-2017. Total sample in this research are 55 companies using purposive sampling method. The data used is secondary data obtained from the company's financial statements and independent auditor’s report published in the website www.idx.co.id. Data analys by using logistic regression analysis method. Result of this research is Audit Opinion and CPA firm size have significant effect with auditor switching. Meanwhile, financial distress does not have signifiicant effect with auditor switching.

DETERMINAN TIMELINESS OF FINANCIAL REPORTING PADA INDUSTRI MANUFAKTUR INDONESIA

2017 ◽  
Vol 2 (1) ◽  
pp. 73
Author(s):  
Mohamad Zulman Hakim
Keyword(s):  
Financial Reporting ◽  
Manufacturing Industry ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Return On Assets ◽  
Financial Report ◽  
Independent Variables ◽  
Equity Ratio

This study aims to prove empirically the factors that affect the Timeliness of Financial Reporting. These factors are Return on Assets (ROA), Debt to Equity Ratio (DER), Company Size and Auditor Opinion as Independent Variables and Timeliness of Financial Statements as Dependent Variables.The population of this study is the Manufacturing Industry listed on the Indonesia Stock Exchange period 2012-2014. The sample was determined by purposive sampling method and 66 companies were obtained. The data used are obtained from the published company financial report. The method of analysis used is logistic regression at 5% significance level.Empirical study shows that ROA has significant effect on Timeliness of Financial Reporting. DER, Company Size and Auditor Opinion have no significant effect on Timeliness of Financial Reporting. Keywords:    ROA, DER, Company Size, Auditor Opinion, Timeliness of Financial Reporting

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