ANALISA PENGARUH SOLVABILITAS, PROFITABILITAS, TOTAL ASSET, UMUR PERUSAHAAN, TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BEI

2019 ◽  
Vol 4 (1) ◽  
pp. 28-58
Author(s):  
Ade Trisyanto
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Financial Statements ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Cross Sectional ◽  
Analysis Techniques ◽  
The Us ◽  
Us Dollar

auditor of the company until the close of the audit report was signed. The purpose of this study fatherly influence obtain empirical evidence of solvency, profitability, total assets, age perusahaa on the Audit Delay.   This study is a descriptive causal research that aims to determine the effect of causation of the independent variabel on the dependent variabel. The level of intervention the researchers in this study are minimal intervention since researchers only collected data from the company's audited financial statements without manipulating the data. Unit analisiss in this study dalah companies listed on the Indonesia Stock Exchange. This study was a cross-sectional studies for the research carried out at from time to time, the company's audited financial statement data of the manufacturing sector.   The object of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2010-2014 reporting using the rupiah currency and the US dollar have been converted into rupiah. With the number of samples obtained as many as 397 companies that have been determined by purposive sampling method. Data analysis techniques that make use of multiple linear regression premises classic assumption test, F test and t test.   The results of this study are variabel solvency and total assets of the company do not affect the Audit Delay, while profitability and firm age effect on Audit Delay.     Keywords: solvency, profitability, total assets, the age of the company, the Audit Delay  

scholarly journals PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BEI

2019 ◽  
Vol 3 (2) ◽  
pp. 45
Author(s):  
Jessica Carolina ◽  
Vargo Christian L. Tobing
Keyword(s):  
Capital Market ◽  
Sampling Method ◽  
Financial Institution ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Annual Reports ◽  
Public Companies

The timeliness of submitting financial statements is a rule that must be applied by all companies. Based on the Decree of the Chairperson of the Capital Market and Financial Institution Supervisors with number: KEP-431/BL/2012 stating that public companies that have effective registration must submit annual reports to BAPEPAM and LK no later than four months after the end of the financial year. This study aims to examine the effect of profitability, liquidity, solvency and firm size on the timeliness of financial statement submission. The population in this study is a consumer goods manufacturing sector manufacturing company listed on the Indonesia Stock Exchange. The sample was selected as many as 21 companies using the purposive sampling method. The analytical method is logistic regression. The data used is secondary data obtained through the web.idx.id website in the form of annual financial statements for the periode 2013-2017. The results of the study were tested using the SPSS version 24 application which showed that partial profitability (ROA), liquidity (CR), solvency (DAR) dan company siz

scholarly journals EFFECT OF KAP SUBSTITUTION AND ANNUAL REPORT DISCLOSURE ON MARKET REACTIONS

2019 ◽  
Vol 2 (2) ◽  
pp. 149
Author(s):  
Nita Nurul Fajar ◽  
Listiya Ike Purnomo
Keyword(s):  
Sampling Method ◽  
Annual Report ◽  
Market Reaction ◽  
Stock Exchange ◽  
Financial Statements ◽  
Total Sample ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Market Reactions ◽  
Analysis Techniques

The purpose of this study is to find out how much the market reaction is influenced  by the substitution of KAP and disclosure of annual reports in a given period. Abnormal Return is used as a measurement for market reactions while the variables used in this study are Substitution of KAP and mandatory disclosures used to measure disclosure of annual reports. The data use form of audited financial statements by an independent auditor obtained from the official IDX website www.IDX.com using a purposive sampling method based on certain criteria. Samples in this study were 16 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. So that the total sample obtained is 80 company data. Hypothesis testing is done by using multiple linear regression data analysis techniques. Data is collected, then processed and analyzed using the SPSS 22.0 for Windows application program. The results of this study are Substitution of KAP had a significant effect while the disclosure of the annual report had no effect, but the two variables simultaneously had an effect on the market reaction. 

scholarly journals KARAKTERISTIK PERUSAHAAN, KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN DAN KEMUNGKINAN KECURANGAN PELAPORAN KEUANGAN

2020 ◽  
Vol 8 (1) ◽  
pp. 31
Author(s):  
Husaini Husaini ◽  
Salma Yuniza
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Disclosure ◽  
Company Size ◽  
Manufacturing Companies ◽  
Fraudulent Financial Reporting ◽  
Financial Statement Fraud

This research aims to obtain empirical evidence regarding the effect of the characteristics of the company's financial disclosure statements of completeness and consequently to the financial statement fraud. Characteristics of companies in this study consists of company size, leverage, liquidity, the company's corporate status and age.The population in this research is the manufacturing companies listed on the Indonesia stock exchange over the years 2011-2013. Purposive sampling method based on retrieved 98 companies listed on the Indonesia stock exchange as research samples. Research on regression model using two. Using multiple linear regression, the study found the size of the company and the company's status affect the completeness of the disclosure of the financial statements. Leverage, liquidity and the age of the company does not affect the completeness of the disclosure of the financial statements. Then, the sample is categorized into 2 categories by using the Beneish model M-Score that the company that did the possibility of fraudulent financial reporting and company didn't do the possibility of fraudulent financial reporting. Using the method of logistic regression, this research found that the completeness of the pengungakap financial statements have no effect against the possibility of fraud in financial reporting.

scholarly journals Pengaruh Elemen Fraud Diamond Theory Terhadap Financial Statement Fraud

2020 ◽  
Vol 2 (1) ◽  
pp. 2263-2279
Author(s):  
Ranti Tri Annisa ◽  
Halmawati Halmawati
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Financial Statement Fraud ◽  
Analysis Techniques

The purpose of this study was to determinate the effect fraud diamond theory in financial statement fraud. The population in this study are manufacturing companies sector consumer goods industry listed on the Indonesia Stock Exchange in 2015-2018. The sampling technique used was purposive sampling method and obtained 112 samples. Data analysis using multiple linear regression analysis techniques and processed with IBM SPSS Statistics 25 software. The results showed that the financial target, ineffective monitoring, auditor report and changes in directors had a simultaneous effect on financial statement fraud. Partially, financial target affect financial statement fraud, while ineffective monitoring, auditor report and change of director do not affect the financial statement fraud.

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)

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.

scholarly journals Pengaruh Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan

2020 ◽  
Vol 2 (3) ◽  
pp. 3255-3269
Author(s):  
Fery Derianto ◽  
Fefri Indra Arza
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Dummy Variable ◽  
Analysis Technique ◽  
Positive Effect

This study aims to provide empirical evidence regarding the factors that affect the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Timeliness is information that ready to be used before losing meaning by companies who use financial statements and their capacity is still available for make a decision. The determinant factors in this study are profitability, solvency and firm size. By using purposive sampling method, obtained research samples of 30 companies. The dependent variable of this study is timeliness measured by the date the audited annual financial statement is submitted to BAPEPAM by using a dummy variable. The independent variables in this study are profitability, solvency, and firm size. Profitability is measured using return on assets (ROA), solvency is measured by the debt to assets ratio (DAR), and firm size is measured by natural log of total assets. The analysis technique used is multiple regression analysis. The results of this study are the solvency has a significant and positive effect on the timeliness of financial reporting, while profitability and company size do not have an influence on the timeliness of financial reporting

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 FIRM SIZE, FINANCIAL DISTRESS, DEBT LEVEL, DAN MANAGERIAL OWNERSHIP TERHADAP KEPUTUSAN HEDGING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Husna Anniyati ◽  
Hermanto Hermanto ◽  
Siti Aisyah Hidayati
Keyword(s):  
Data Analysis ◽  
Firm Size ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Debt Level ◽  
Analysis Technique

This study aims to analyze the influence of firm size, financial distress, debt level, and managerial ownership on hedging decisions on manufacturing companies listed on the Indonesia Stock Exchange. This type of research is associative-causality research. The population of this research is all the go pubic manufacturing companies on the Indonesia Stock Exchange, which are 170 companies. The number of samples used was 81 companies, which were taken using a purposive sampling method. Data collection techniques use documentation techniques obtained from the annual financial statements of manufacturing companies. The data analysis technique uses the logistic regression analysis method. The results of data analysis show that: (1) firm size and managerial ownership variables have a positive and significant effect on hedging decisions and (2) financial distress and debt levels have a negative and insignificant effect on hedging decisions.Keywords:hedging, firm size, financial distress, debt level, managerial ownership

scholarly journals PENGARUH INFLASI DAN LEVERAGE TERHADAP PROFITABILITAS DAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

2018 ◽  
pp. 615 ◽  
Author(s):  
I Gede Putra Adyatmika ◽  
I Gusti Bagus Wiksuana
Keyword(s):  
Path Analysis ◽  
Hypothesis Testing ◽  
Significant Influence ◽  
Random Sampling ◽  
Stock Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Manufacturing Companies ◽  
Analysis Method

The purpose of this study is to determine the effect of Inflation and Leverage on Profitability and Stock Return as well as knowing the ability of Profitability in mediating the influence of Inflation and Leverage to Stock Return at manufacturing companies in Indonesiai Stock Exchange. This research uses stocks of manufacturing sector companies as the object of research. The sampling of the research was conducted by proportional random sampling method and the number of samples of this study were 31 companies obtained from the Indonesia Stock Exchange website from 2012 until 2016. Hypothesis testing is done by path analysis method with the help of SPSS program. The results of the study found that (1) Inflation has a negative and significant effect on the Stock Return, (2) Leverage has a negative and significant effect on Stock Return, (3) Profitability has a positive and significant effect on Stock Return, (4) Inflation has negative and insignificant influence on Profitability, (5) Leverage has a negative and significant influence on Profitability, (6) Profitability is not able to mediate the influence of Inflation on Stock Return, (7) Profitability able to mediate the influence of Leverage on Stock Return.

ANALISIS PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 17 (2) ◽  
pp. 110
Author(s):  
Muhammad Farizal Gigih Putra Pratama ◽  
Indah Purnamawati ◽  
Yosefa Sayekti
Keyword(s):  
Environmental Performance ◽  
Firm Value ◽  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Significance Level

This study aims to test and analyze environmental performance and sustainability reporting disclosures in manufacturing companies listed on the Indonesia Stock Exchange. This study also aims to determine the effect of environmental performance and sustainability reporting disclosure on firm value. This research uses quantitative research using purposive sampling method. The analytical method used is multiple linear regression with a significance level of 5%. This research was conducted by selecting research data in accordance with the criteria of a sample of 17 manufacturing companies. The data used are secondary data, namely data obtained indirectly from original sources but through internet intermediary media in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange and references in the form of supporting books that relate to research. Keywords: Environmental Performance, Firm Value, Sustainability Reporting, Firm Value

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