scholarly journals Determinan Audit Report Lag dan Peran Auditor Spesialisasi Industri Sebagai Pemoderasi Pada Perusahaan Badan Usaha Milik Negara

2020 ◽  
Vol 7 (01) ◽  
pp. 119-136
Author(s):  
Yudhi Prasetiyo Yudhi ◽  
Nurmala Ahmar ◽  
M. Ardiansyah Syam
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Audit Report ◽  
Investment Opportunity ◽  
Industry Specialization ◽  
Purposive Sampling ◽  
Industrial Specialization ◽  
Investment Opportunity Set

ABSTRACT      This study aimed to examine the effect of KAP size, profitability, company size, audit tenure, and investment opportunity set on audit report lag with auditor industry specialization as a moderating variable. This research uses a quantitative method with a descriptive approach. The population in this study is the BUMN Go Public Company listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique uses purposive sampling method. The sample in this study were only companies that passed the sample criteria of 100 companies. The data were analyzed uses moderate regression analysis (MRA). The results of this study found that audit tenure had a positive and significant effect on audit report lag, profitability and firm size had a negative effect and significant on audit report lag, and the size of KAP and investment opportunity set had no effect on audit report lag. Then the moderation regression analysis results of this study found that industrial specialization auditors moderate positive toward profitability and firm size against to audit report lag, industrial specialization auditors moderate toward negative audit tenure to audit report lag. Where as industry specialization auditors don’t moderate the KAP size and investment opportunity set of audit report lag. ABSTRAK       Penelitian ini bertujuan untuk menguji pengaruh ukuran KAP, profitabilitas, ukuran perusahaan, audit tenur, dan investment opportunity set terhadap audit report lag dengan auditor spesialisasi industri sebagai variabel moderating. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah Perusahaan BUMN Go Public yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel di dalam penelitian ini adalah hanya perusahaan-perusahaan yang lolos mengikuti kriteria sampel sebanyak 100 perusahaan. Analisis data menggunakan moderate regression analys (MRA). Hasil penelitian menunjukkan bahwa audit tenur berpengaruh positif dan signifikan terhadap audit report lag, profitabilitas dan ukuran perusahaan berpengaruh negative dan siginifikan terhadap audit report lag serta ukuran KAP dan investment opportunity set tidak berpengaruh terhadap audit report lag. Kemudian hasil regresi moderasi analisis menunjukan bahwa auditor spesialisasi industri memodersi semu kearah positif profitabilitas dan ukuran perusahaan terhadap audit report lag, auditor spesialisasi industri memodersi semu kearah negative audit tenur terhadap audit report lag Sedangkan auditor spesialisasi industri tidak memodersi ukuran KAP dan investment opportunity set terhadap audit report lag. JEL Classification: M42, D21  

scholarly journals Determinan Audit Report Lag dan Peran Auditor Spesialisasi Industri Sebagai Pemoderasi Pada Perusahaan Badan Usaha Milik Negara

2020 ◽  
Vol 7 (01) ◽  
pp. 119-136
Author(s):  
Yudhi Prasetiyo Yudhi ◽  
Nurmala Ahmar ◽  
M. Ardiansyah Syam
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Audit Report ◽  
Investment Opportunity ◽  
Industry Specialization ◽  
Purposive Sampling ◽  
Industrial Specialization ◽  
Investment Opportunity Set

ABSTRACT      This study aimed to examine the effect of KAP size, profitability, company size, audit tenure, and investment opportunity set on audit report lag with auditor industry specialization as a moderating variable. This research uses a quantitative method with a descriptive approach. The population in this study is the BUMN Go Public Company listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique uses purposive sampling method. The sample in this study were only companies that passed the sample criteria of 100 companies. The data were analyzed uses moderate regression analysis (MRA). The results of this study found that audit tenure had a positive and significant effect on audit report lag, profitability and firm size had a negative effect and significant on audit report lag, and the size of KAP and investment opportunity set had no effect on audit report lag. Then the moderation regression analysis results of this study found that industrial specialization auditors moderate positive toward profitability and firm size against to audit report lag, industrial specialization auditors moderate toward negative audit tenure to audit report lag. Where as industry specialization auditors don’t moderate the KAP size and investment opportunity set of audit report lag. ABSTRAK       Penelitian ini bertujuan untuk menguji pengaruh ukuran KAP, profitabilitas, ukuran perusahaan, audit tenur, dan investment opportunity set terhadap audit report lag dengan auditor spesialisasi industri sebagai variabel moderating. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah Perusahaan BUMN Go Public yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel di dalam penelitian ini adalah hanya perusahaan-perusahaan yang lolos mengikuti kriteria sampel sebanyak 100 perusahaan. Analisis data menggunakan moderate regression analys (MRA). Hasil penelitian menunjukkan bahwa audit tenur berpengaruh positif dan signifikan terhadap audit report lag, profitabilitas dan ukuran perusahaan berpengaruh negative dan siginifikan terhadap audit report lag serta ukuran KAP dan investment opportunity set tidak berpengaruh terhadap audit report lag. Kemudian hasil regresi moderasi analisis menunjukan bahwa auditor spesialisasi industri memodersi semu kearah positif profitabilitas dan ukuran perusahaan terhadap audit report lag, auditor spesialisasi industri memodersi semu kearah negative audit tenur terhadap audit report lag Sedangkan auditor spesialisasi industri tidak memodersi ukuran KAP dan investment opportunity set terhadap audit report lag. JEL Classification: M42, D21  

scholarly journals KEBIJAKAN PEMBAGIAN DIVIDEN KAS DI PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN

2021 ◽  
Vol 7 (2) ◽  
pp. 175-186
Author(s):  
Rochman Marota ◽  
Vinna Oktaviani ◽  
Amelia Rahmi
Keyword(s):  
Cash Flow ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Net Income ◽  
Investment Opportunity ◽  
Purposive Sampling ◽  
Investment Opportunity Set ◽  
Operating Cash Flow ◽  
Retail Trading

ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis pengaruh laba bersih, arus kas operasi, investment opportunity set, dan firm size terhadap dividen kas. Penelitian ini dilakukan pada perusahaan sub perdagangan eceran yang terdaftar di Bursa Efek Indonesia periode 2015–2019. Sampel terdiri dari lima perusahaan yang dipilih dengan menggunakan metode purposive sampling. Penelitian ini menggunakan uji regresi linear berganda untuk menguji hipotesis. Hasil pengujian menunjukkan bahwa laba bersih berpengaruh positif terhadap dividen kas, sedangkan arus kas operasi, investment opportunity set, dan firm size tidak berpengaruh. Hal ini dapat menjadi perhatian bagi perusahaan untuk terus meningkatkan kinerja perusahaan dalam menghasilkan laba bersih. Dengan laba yang tinggi, para investor akan lebih tertarik untuk menginvestasikan dananya. ABSTRACTThe purpose of this study is to analyze the effect of net income, operating cash flow, investment opportunity set, and firm size on cash dividends. This research was conducted on sub-retail trading companies listed on the Indonesia Stock Exchange for the 2015–2019 period. The sample consists of five companies, selected using the purposive sampling method. It uses multiple linear regression to test the hypotheses. Results show that net income affects positively cash dividends. While cash flow, investment opportunity set, and firm size does not affect cash dividends. This can be a concern for the company to continue to improve the company's performance in generating net income. With high profits, investors will be more interested in investing their funds.

scholarly journals Increasing Firm Value via Conservatism in Accounting

2021 ◽  
Vol 9 (2) ◽  
pp. 1-11
Author(s):  
Moh. Ubaidillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique

This study aims to determine the effect of firm size and profitability on firm value with accounting conservatism as a moderating variable. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as many as 183 companies. The sampling technique used purposive sampling which resulted in 72 manufacturing companies. The data analysis technique uses regression analysis with SPSS 24. The results of this study indicate that firm size and profitability have a positive and significant effect on firm value. Furthermore, the variable of accounting conservatism is able to moderate the effect of firm size and profitability on firm value in a positive and significant way.

scholarly journals Does Profitability, Firm Size, and Investment Opportunity Set Affect Earnings Quality?

2021 ◽  
Vol 25 (1) ◽  
pp. 54
Author(s):  
Budi Andriani, Mahfud Nurnajamuddin, Khairina Rosyadah
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Sampling Technique ◽  
Ordinary Least Squares ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Financial Reports ◽  
Investment Opportunity Set ◽  
A Company

This paper examines the relative importance of firm size, investment opportunity set, and probability in predicting earnings quality. This study's research method involves using quantitative data. The purpose of this study is to analyze companies in Indonesia that publish financial reports and disseminate them on the Indonesia Stock Exchange. The study population is the financial statements of manufacturing companies in the consumer goods industry sector that are listed on the IDX as many as 50 companies with purposive sampling technique so that it becomes 38 company financial reports with two years of data so that the total sample to 76 financial statement data. The data collected from the Indonesian stock exchange were analyzed by multiple regression using ordinary least squares with the Eviews software (V.11). The results of the study show that profitability, size, and investment opportunity are positively correlated with higher-quality earnings. Consequently, the company's profitability has a positive and significant effect on its financial performance, meaning that the more profitable a company, the stronger its earnings. Company size is positively affected by the earnings quality of a company, meaning that larger companies reward higher quality earnings. The investment opportunity set has a positive and significant effect on earnings quality, which means that earnings quality increases because more investors are interested in investing.

scholarly journals PENGARUH INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR TAHUN 2011-2013 DI BEI

2019 ◽  
Vol 5 (2) ◽  
pp. 39-49
Author(s):  
Abrianita Vika Nur Maharsi ◽  
Siti Puryandani ◽  
Rudi Suryo Kristanto
Keyword(s):  
Firm Size ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Absolute Difference ◽  
Investment Opportunity ◽  
Book Value ◽  
Research Investment ◽  
Investment Opportunity Set ◽  
Debt Policy

  Dividend policy is a decision to define the part received by shareholders according to the funds they invest as well as the part that will be retained by the company. Dividend payout ratio has been discussed in the financial sector by several researchers since 1961 when Miller and Modigliani proposed the theory of “Signalling Hypothesis”. There are many variables that affect dividend policy including profitability, debt policy, liquidity, growth, investment opportunity set,etc. In this research, Investment Opportunity Set (IOS) is choosen according to the hardness of this observation, the main purpose of this research is to study the proxy of IOS exactly. This research aimed to empirically test the effect of set investment opportunity to the dividend policy. The tested variable in this study was investment opportunity set measured by market-to-book value of equity while the moderating variable was firm size. The sample was 16 companies listed on Indonesian Stock Exchange (I.S.E) 2011-2013 selected through purposive sampling technique. The analytical statistic was a simple linear regression to test the absolute difference value of moderation. The results showed that the investment opportunity set has significant effect on dividend policy because the value of significance IOS less than rate of significance (0,045<0,05), it means that firm size moderation can be used as moderator between investment opportunity set and dividend policy because the value of significance firm size less than rate of significance (0,041<0,05).

scholarly journals PENGARUH IOS PADA NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Putu Eka Nopiyani ◽  
Ni Made Wulan Sari Sanjaya ◽  
Ni Made Rianita
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Earnings Quality ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Purposive Sampling ◽  
Opportunity Sets ◽  
Analysis Technique ◽  
Investment Opportunity Set

ABSTRAKPenelitian ini dilakukan untuk mendapatkan bukti empiris mengenai pengaruh investment opportunity set pada nilai perusahaan dengan kualitas laba sebagai variabel moderasi. Metode yang digunakan untuk menentukan sampel pada penelitian ini adalah teknik purposive sampling, sehingga diperoleh 38 perusahaan manufaktur sebagai sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA) dengan bantuan aplikasi SPSS 21. Hasil penelitian ini menunjukkan bahwa investment opportunity set tidak berpengaruh pada nilai perusahaan. Kualitas laba mampu memperkuat pengaruh investment opportunity set pada nilai perusahaan. Kata kunci: investment opportunity set; kualitas laba; nilai perusahaan ABSTRACTThis research is conducted to obtain empirical evidence about the effect of investment opportunity set on firm value with earnings quality as moderation variable. The method used to determine the sample in this study is purposive sampling technique, so that obtained 38 manufacturing companies as a sample. Data analysis technique used in this research is Moderated Regression Analysis (MRA) with the help of SPSS 21 application. The results of this study indicate that investment opportunity set has no effect on firm value. The earnings of quality are able to strengthen the influence of investment opportunity sets on the value of the firm. Keywords: Investment Opportunity Set; Earnings Quality; Firm Value

scholarly journals Capital Adequacy Ratio, Loan to Deposit Ratio, Ukuran Perusahaan dan Return On Assets dengan Non Performing Loan sebagai Variabel Pemoderasi

2021 ◽  
Vol 31 (1) ◽  
pp. 130
Author(s):  
Made Diah Dianti Anggawulan ◽  
I Made Sadha Suardikha
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Capital Adequacy Ratio

This study aims to examine how CAR, LDR, and firm size influence ROA with NPL as a moderating variable. The location of the study was conducted at the Indonesia Stock Exchange (IDX) through its official website www.idx.co.id with a population of 43 companies that are on the Indonesia Stock Exchange in 2017. Purposive sampling technique was used in the determination of the sample in this study, so as to obtain a research sample of 39 banking. Analysis of the data used is the MRA (Moderated Regression Analysis) test. According to the result of the analysis it was found that CAR LDR, NPL, and firm size do not have an influence on ROA. NPL cannot moderate CAR, LDR, and firm size to ROA. Keywords:  CAR; LDR; NPL; Firm Size; ROA.

scholarly journals Pengaruh Ukuran Perusahaan, Leverage, Komisaris Independen dan Konsentrasi Kepemilikan terhadap Pengungkapan Modal Intelektual (Studi Empiris Pada Perusahaan Sektor Keuangan Yang Listing di BEI Tahun 2016-2017)

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Lingsir India Anteng Tunggil Putri ◽  
Bima Cinintya Pratama
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Ownership Concentration ◽  
Purposive Sampling ◽  
Financial Firms ◽  
Positive Effect

The purpose of this study was to determine the effect of firm size, leverage, independent commissioners and ownership concentration on intellectual capital disclosure. Population in this study were financial firms listed in Indonesia Stock Exchange during 2016-2017 periods. Purposive sampling technique was used and obtained 170 samples of companies that met the criteria. Data were analyzed using multiple linier regression analysis by SPSS program. The results of this study showed firm size, leverage, independent commissioners and ownership concentration have simultaneously positive effect on intellectual capital disclosure. As partial, firm size have a positive effect on intellectual capital disclosure while, leverage, independent commissioners and ownership concentration have no effects on intellectual capital disclosure.

scholarly journals THE IMPACT OF FIRM SIZE, LEVERAGE, AND LIQUIDITY ON SUSTAINABILITY REPORT DISCLOSURE WITH PROFITABILITY AS MODERATING VARIABLE

2021 ◽  
Vol 18 (2) ◽  
pp. 197
Author(s):  
Winda Islamiati ◽  
Dhini Suryandari
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Investment Decision ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Test Of Hypotheses ◽  
Sustainability Reports ◽  
The Impact ◽  
Sustainability Report

This study aims to examine the effect of firm Size, leverage, and liquidity on the level of sustainability report by using profitability as a moderating variable. Firm samples were gathered from Sri-Kehati Index of Indonesia Stock Exchange for the period of 2016-2019. Applying purposive sampling technique, as much as 56 observations are available for further analysis. Test of hypotheses were conducted by using moderated regression analysis (MRA). Results support hypothesis one suggesting larger firm size is associated with higher sustainability report disclosure. Meanwhile, hypothesis two is rejected suggesting that leverage has no effect on sustainability reports disclosure. The results of this study also reject third, liquidity has no effect on the disclosure of sustainability reports. As for moderating variable, the results show that profitability does not affect the relation between firm size, leverage, and liquidity with sustainability report discolure. Results of this study are expected to serve as a guideline for companies to assess the benefit of sustainability report disclosures. As for investors, the results may help investors in making investment decision.

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