scholarly journals The Effect of Company Size, Liquidity, Profitability, Solvability, And Audit Firm Size on Audit Delay

2019 ◽  
Vol 8 (3) ◽  
pp. 6252-6258
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Least Square Method ◽  
Financial Statements ◽  
Least Square ◽  
Coefficient Of Determination ◽  
Company Size ◽  
Audit Firm ◽  
Ordinary Least Square ◽  
Simultaneous Test

Audit delay is the lag in completing an audit report by the auditor. Audit delay causes financial statements to be inhibited for publication. This causes the users of financial statements to wait longer to be able to use financial statements as a tool in decision making. The purpose of this research is to empirically examine the effect of company size, liquidity, profitability, solvability, and audit firm size towards audit delay on property and real estate companies that listed on Indonesia Stock Exchange (IDX) in 2014-2018. This research is a quantitative study that tests the hypothesis, whether there is the influence of independent variables on the dependent variable. This study uses the ordinary least square method Statistical test used is the coefficient of determination test, partial t test and simultaneous f test. The selection of research samples using purposive sampling method. The sample of this research consists of 46 companies with 5 years of research so total of the research objects amounting 230 data. The data analysis method used in this research is panel data regression analysis using E-views version 10. Based on the results of partial test, profitability and audit firm size have significant effect on audit delay. Company size, liquidity, and solvency do not have a significant effect on audit delay. Simultaneous test result showed that company size, liquidity, profitability, solvability, and audit firm size simultaneously affect audit delay. The results of this study indicate that if the auditor wants to minimize audit delay, they must pay more attention to clients' profitability and consider the size of the company, the size of the audit's scope of work

scholarly journals THE EFFECT OF PRODUCT DIVERSIFICATION STRATEGY, FINANCIAL LEVERAGE, FIRM SIZE,AND CAPITAL STRUCTURE ON PROFITABILITY

2021 ◽  
Vol 2 (02) ◽  
Author(s):  
Destya Aida Sofiatin ◽  
Trisandi Eka Putri ◽  
Sri Mulyati
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Product Diversification ◽  
Coefficient Of Determination ◽  
Company Size ◽  
Financial Leverage ◽  
Diversification Strategy ◽  
Simultaneous Test

This study aims to determine the effect of product diversification strategies, financial leverage, company size, and capital structure on profitability (Case Study of Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange for the 2014-2018 period). In this study, using purposive sampling method, and samples that fit the criteria were 32 companies, so that 160 data were obtained on consumer goods industrial companies for the period 2014-2018. And the data were analyzed using Eviews 9 program. The method of analysis used in this research is descriptive statistical analysis, panel regression analysis and classical assumption test. The results showed the coefficient of determination R2 was 14% and the remaining 86% was explained by other variables. Partial results (t test), product diversification strategy variables and financial leverage have a positive and significant effect on profitability, firm size has a negative and significant effect on profitability. Meanwhile, capital structure has no significant effect on profitability. The simultaneous test results (F test) show that the product diversification strategy, financial leverage, company size and capital structure simultaneously affect profitability.

scholarly journals The Analysis of Company Size, Complexity of Operation, Profitability, Solvency and Audit Firm Size toward Timeliness of Financial Statement Reporting for Company listed in LQ45 Index in Indonesia Stock Exchange (2012 – 2014)

2018 ◽  
Vol 2 (1) ◽  
pp. 18
Author(s):  
Raditya Pratama ◽  
Monika Kussetya Ciptani
Keyword(s):  
Firm Size ◽  
Annual Report ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Fiscal Year ◽  
Company Size ◽  
Audit Firm ◽  
Independent Variables ◽  
Test Result

<p>Companies are required to submit their annual report timely after the end of fiscal year to support stakeholder’s need of information. Financial statements would have benefits if delivered accurately and timely to the users for decision making. This research is aimed to identify the effect of company size, complexity of operation, profitability, solvency, and audit firm size toward the timeliness of financial statements reporting in companies that are listed in LQ45 index from 2012 to 2014 either simultaneously and partially. The research involves 69 samples, which consist of 3 years data of 23 companies that are consistently listed in LQ45 index from 2012 to 2014. The research found that complexity of operation, profitability, and audit firm size are statistically significant toward the timeliness of financial statements reporting. While company size and profitability are not statistically significant toward the timeliness of financial statements reporting. The F-test result revealed that one or more independent variables have significant influence toward the timeliness of financial statements reporting. Then, the R<sup>2</sup> analysis showed that the regression model is able to describe timeliness of financial statements reporting by 26.3%. The rest 73.7% is explained by other factors apart from this research.</p>

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2008 -2015

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Anthony Ghozali Dan Ignatius Roni Setyawan
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Financial Statements ◽  
Least Square ◽  
Ordinary Least Square ◽  
Food And Beverage ◽  
Equity Ratio ◽  
Asset Growth ◽  
The Capital Structure

Capital structure is one of the most important things that every company should concern about. As alongwith economic issues that recently happened in this past years, such as crisis, inflation, etc, this study aims to find out about the factors that affect the capital structure in the food and beverage sectors listed in the Indonesia Stock Exchange (BEI) in the year of 2008-2015. The data sample of 8 companies is collected by using financial statements from each company that issued by Indonesia Stock Exchange.. This study use multiple regression with Ordinary Least Square (OLS) method to examine the effect of profitability (return on asset), firm size, asset growth and liquidity on the capital structure (debt-to-equity ratio).  The conclusion of this study indicate that profitability, firm size, asset growth and liquidity affect the capital structure simultaneously, meanwhile partially, profitability affect the capital structure while firm size, asset growth and liquidity not affect the capital structure.

scholarly journals Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan

2019 ◽  
Vol 10 (2) ◽  
pp. 138-149
Author(s):  
Intan Paulina Lubis ◽  
Lailah Fujianti ◽  
Rafrini Amyulianthy
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Company Size ◽  
Panel Data Regression ◽  
Data Regression ◽  
Size Firm

This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.Keywords: Financial Statement Integrity, Company Size, Company Size and Earnings Management

scholarly journals Pengaruh Kualitas Audit, Ukuran Perusahaan Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Tercatat Di Bursa Efek Indonesia Tahun 2016-2018

2020 ◽  
Vol 1 (01) ◽  
pp. 56
Author(s):  
Rodhiya Maulidah ◽  
Rahmat Agus Santoso
Keyword(s):  
Linear Regression ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Management Practices ◽  
Audit Quality ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Earnings Information

The existence of earnings information that is needed in the financial statements can be targeted by parties who are not responsible for carrying out earnings management practices. There are several factors that can present earnings management practices, namely audit quality, company size and leverage. This study discusses the evaluation of quality, company size and leverage on earnings management in banking companies listed on the Indonesia Stock Exchange in 2016-2018. By using 117 samples of annual financial statements or financial statements of companies listed on the Indonesia Stock Exchange. Tests carried out using multiple linear regression. Regression results indicate the results of quality audits and firm size significantly influence earnings management. Meanwhile, leverage is not significant to earnings management. It is expected that the results of this study can add insight for users of financial statements to pay attention to audit quality and company size to avoid earnings management practices.

scholarly journals ANALISIS FAKTOR INTERNAL YANG MEMPENGARUHI AUDIT DELAY

Neraca ◽  
2022 ◽  
Vol 17 (2) ◽  
pp. 14-37
Author(s):  
Muhamad Yusuf ◽  
U Usamah ◽  
Uswatun Khasanah
Keyword(s):  
Real Estate ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Equation Model ◽  
Company Size ◽  
Simultaneous Test ◽  
Analysis Technique ◽  
Property Companies ◽  
Sample Method

The purpose of this study is to determine the effect of Auditor Opinion, Profitability, Liquidity, Company Size, Age of the company to Audit Delay on real estate and property companies listed on the BEI both simultaneously and partially. The population of this study is a real estate and property company listed on the Stock Exchange in 2015 until 2017.             The sample method used is Purposive Sampling with the number of companies as many as 12and 61 samples used in this study. The data used is secondary data, namely date and financial statements of real estate and property companies listed on the Indonesia Stock Exchange in 2015 until 2017. Analysis technique used in this study is multiple linier regression analysis.             Based on the result of test which is tested with t test of variable profitability and company size have a significant effect to variable of Audit Delay. The variables of Auditor Opinion, Liquidity, Age of the company have no effect on audit delay. While based on simultaneous test (F test) of Auditor Opinion, Profitability, Liquidity, Company Size, and Age of the company have influence to Audit Delay. The amount of  R2 in real estate and property in Indonesia amounted to 0.977 this shows the effect of independent variables ie auditor opinion, profitability, liquidity, company size, and age of the company to variable Audit Delay can be explained by this equation model of 97.7% while the remaining 2.3% influenced by other factors outside the study.   Keyword: Audit Delay, Auditor Opinion, Profitability, Liquidity, Company Size, Age of the company

scholarly journals PENGARUH ARUS KAS OPERASI, UMUR PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2016

2019 ◽  
Vol 4 (1) ◽  
pp. 66
Author(s):  
Aprilia Louise Cardilla ◽  
Mochamad Muslih ◽  
Dedi Rianto Rahadi
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Sample Selection ◽  
Least Square Method ◽  
Cash Flows ◽  
Least Square ◽  
Company Size ◽  
Ordinary Least Square ◽  
Corporate Profits ◽  
Operating Activities

<p>Among the 3 (three) cash flows contained in a company, the cash flows from operations are considered to be the most important cash flow in the company and most determine the success of the company in achieving its main objective, namely profit optimally. The purpose of this study was to study the effect of cash flows from operating activities, company size, and company age on company profits. The research method used is the quantitative research method, using the ordinary least square method. The unit of analysis is the company. Sample selection is done purposively. The sample is 12 banking companies listed on the Bursa Effek Indonesia.<br />The results showed that cash flows from operating activities and company size did not have a significant effect on corporate profits. The age variable of the company turned out to have a significant effect on company profits, but the sign or the coefficient was reversed. This means that the older the company age, the lower the company's profit.</p>

scholarly journals ANALYSIS OF FACTORS AFFECTING THE RETURN ON ASSETS OF BANK LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2008-2011

2017 ◽  
Vol 13 (2) ◽  
pp. 93
Author(s):  
Wito Wito
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Operational Efficiency ◽  
Least Square ◽  
Capital Adequacy ◽  
Efficiency Ratio ◽  
Return On Assets ◽  
Factors Affecting ◽  
Ordinary Least Square ◽  
Capital Adequacy Ratio

<p>This research aims to analyze the influence of the non-performing loan, loan to deposit ratio, operational efficiency ratio, capital adequacy ratio and firm size on return on assets banking company listed on the Indonesia stock exchange during the period 2008-2011.</p><p>The Sample used in this study is as much as 23 companies, whereas the methods of analysis used is multiple regression based on ordinary least square (OLS)</p><p>The results showed that based on the test-t, it can be inferred that the non-performing loan, the operational efficiency ratio and firm size effect significantly to profitability (as measured by return on assets). While the loan to deposit ratio and capital adequacy ratio was not significant effect of the return on asset banking company. In the meantime, based on test-F all independent variables influence significantly to return on asset banking company listed on the Indonesia stock exchange period 2008-2011</p>

scholarly journals The Influence of Firm Size, Audit Firm Size, Profitability, Solvability, and Public Ownership on Audit Delay

2021 ◽  
Vol 17 (2) ◽  
pp. 162-174
Author(s):  
Katherine Handayani Ubwarin ◽  
Christina Tri Setyorini ◽  
Icuk Rangga Bawono
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Test Results ◽  
Public Ownership ◽  
Public Companies ◽  
Audit Firm ◽  
Purposive Sampling ◽  
Simultaneous Test ◽  
Size Firm

Abstract: This study aims to measure company size, company audit size, profitability, solvency and public ownership toward audit delay. It is an explanatory study with a quantitative approach. It selects transportation industries listed in Indonesia Stock Exchange (BEI) on period of 2008-2015 as population. It took 64 samples from public companies using purposive sampling method. Data were analyzed using Multiple Regression Analysis that include descriptive statistics, classical assumption test, and hypothesis testing (multiple linear regression, simultaneous test and partial test). The results of this study proved to be useful and efficient. Based on test results in this study, it can be concluded that firm size and audit firm size have an effect on audit delay. Meanwhile, profitability, Solvability, and public ownership have no effect to audit delay.Keywords: audit delay, audit firm size, firm characteristicsPengaruh Ukuran Perusahaan, Ukuran Kantor Audit, Profitabilitas, Solvability, dan Kepemilikan Publik terhadap Audit DelayAbstrak: Penelitian ini bertujuan untuk mengukur ukuran perusahaan, ukuran audit perusahaan, profitabilitas, solvabilitas dan kepemilikan publik terhadap penundaan audit. Jenis penelitian ini adalah penelitian eksplanatori dengan pendekatan kuantitatif. Penelitian ini memilih industri transportasi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2008-2015 sebagai populasi. Penelitian ini mengambil 64 sampel dari perusahaan publik dengan menggunakan metode purposive sampling. Data dianalisis dengan menggunakan Analisis Regresi Berganda yang mencakup statistik deskriptif, uji asumsi klasik, dan pengujian hipotesis (regresi linier berganda, uji simultan dan uji parsial). Hasil penelitian ini terbukti bermanfaat dan efisien. Berdasarkan hasil pengujian dalam penelitian ini, dapat disimpulkan bahwa ukuran perusahaan dan ukuran kantor audit berpengaruh terhadap audit delay. Sementara itu profitabilitas, Solvabilitas, dan kepemilikan publik tidak berpengaruh terhadap audit delay.Kata kunci: audit delay, karakteristik perusahaan, ukuran kantor audit

scholarly journals Analisis pengaruh leverage terhadap nilai perusahaan dengan kepemilikan manajerial dan arus kas bebas sebagai variabel pemoderasi

2017 ◽  
Vol 22 (1) ◽  
Author(s):  
Linawaty Linawaty ◽  
Agustin Ekadjaja
Keyword(s):  
Cash Flow ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Least Square Method ◽  
Free Cash Flow ◽  
Least Square ◽  
Ordinary Least Square ◽  
Management Ownership ◽  
The Impact

The purpose of this study is to examine whether or not the effect of leverage on firm value with management ownership and free cash flow as moderating variabel practice of manufacture firms listed in Indonesian Stock Exchange for period 2012-2014. Thirty five sample are selected by purposive sampling and used ordinary least square method to analysis. This study used secondary data such as firm financial statement that published during the observation year. Dependent variabel in this study is firm value practice of real estate firms listed in Indonesian Stock Exchange, while the independent variabels are leverage, management ownership, and free cash flow. The result shows that the impact of leverage is significant on firm value; Free Cash Flow is significant moderating leverage on firm, Management Ownership is not significant moderating leverage on firm value

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