Deteksi Potensi Resiko Kecurangan pada Laporan Keuangan dengan Menguji Pengaruh Kualitas Audit, Size, Leverage dan Financial target terhadap Manajemen Laba Riil

This study is purposed to detect the potential risk of fraud in financial statements by examining the influence of audit quality, firm size, leverage, and financial target on real profit management. Audit quality in this study is measured by grouping Public Accountant Office into Big Four and Non Big Four and Auditor industrial specialization. Firm size is measured using Total Assets, Leverage and Financial Targets. The data used in this research are secondary sourced from the financial statements of manufacturing companies listed in the Indonesia Stock Exchange during 2012-2014. Using purposive sampling, there will be taken some samples to use. Data analysis method used is multiple linear regression tests using SPSS version 20. The samples selected based on purposive sampling method with population of 134 companies and a sample of 21 companies. Analysis technique methods used are descriptive statistic analysis, classical assumption test, F-statistic hypothesis test to examine the influence altogether with 5% level of accountability, and to test the partial coefficient regression, we used t-statistic test. The results show that Audit Quality, Firm Size, Leverage and Financial Targets significant.ly influence the fraud on financial statements with Real Profit Management proxy. Mean while, Audit Quality and Leverage have partial significant influences on financial statements frauds.

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Pengaruh Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.280 ◽

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

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

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v9i1.484 ◽

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

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Increasing Firm Value via Conservatism in Accounting

Journal of Auditing Finance and Forensic Accounting ◽

10.21107/jaffa.v9i2.12118 ◽

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.

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The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality

Riset Akuntansi dan Keuangan Indonesia ◽

10.23917/reaksi.v4i3.9492 ◽

2019 ◽

Vol 4 (3) ◽

pp. 186-196 ◽

Cited By ~ 1

Author(s):

Shinta Permata Sari ◽

Ayu Aris Diyanti ◽

Rita Wijayanti

Keyword(s):

Firm Size ◽

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Financial Statements ◽

Manufacturing Companies ◽

Accounting Firm ◽

Audit Fee ◽

Auditor Specialization

The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder’s concern.An auditor is an independent part of giving an opinion about the information contained in the financial statementsthroughits audit quality. Audit quality can be reduced if the auditor is not independent anymore. This study aims to analyze the effect of audit tenure, audit rotation,audit fee, accounting firm size, and auditor specialization to audit quality. The population of the study is manufacturing companies listed on the Indonesia Stock Exchange in2015-2017. The sample was taken by a purposive sampling method and obtained 50 companies as samples. Data were tested using logistic regression. The results of this study indicate that audit rotation,fee audit, and accounting firm size do not affect audit quality,meanwhile, the audit tenure and auditor specialization affect audit quality.

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PENGARUH LEVERAGE, FIXED ASSET INTENSITY, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN REVALUASI ASET SEBAGAI MODERASI

Jurnal Riset Ekonomi dan Bisnis ◽

10.26623/jreb.v12i1.1524 ◽

2019 ◽

Vol 12 (1) ◽

pp. 1

Author(s):

Riski Meirdiani Lestari ◽

Indarto Indarto

Keyword(s):

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Financial Statements ◽

Sem Analysis ◽

Manufacturing Companies ◽

Fixed Asset ◽

Book Value ◽

Purposive Sampling ◽

Fixed Assets

Penelitian ini bertujuan untuk menganalisis pengaruh leverage yang diproksikan dengan debt to asset ratio, fixed asset intensity dan firm size terhadap nilai perusahaan yang diproksikan dengan price to book value dengan revaluasi aset sebagai moderasi. Data diambil dari laporan keuangan dan laporan tahunan perusahaan manufaktur yang terdaftar di BEI tahun 2015-2016. Dengan metode purposive sampling, diperoleh 42 sampel perusahaan revaluer. Data diolah menggunakan analisis SEM smartPLS versi 3.0 Hasil pengujian menunjukkan bahwa leverage dan firm size berpengaruh signifikan terhadap nilai perusahaaan, sedangkan fixed asset intensity tidak berpengaruh terhadap nilai perusahaan. Revaluasi aset tidak memoderasi hubungan antara leverage, fixed asset intensity dan firm size terhadap nilai perusahaan The purpose of this study is to analyze the influence of leverage which using debt to asset ratio as the proxy, fixed asset intensity and firm size to the firm value which using price to book value as the proxy with revaluation of fixed assets as a moderating.The data obtained from the financial statements and annual report of manufacturing companies that listed in the Indonesian Stock Exchange on period 2015-2016. As much as 42 revaluer firms were taken as a sample using purposive sampling method, ande analyzed by the Structural Equatiom Modeling (SEM) analysis using smartPLS version 3.0.The results shows that leverage and firm size significantly effect to the firm value, but fixed asset intensity has not significant effect to the firm value. As a moderating variable, revaluation of fixed assets can not moderate the effect of leverage, fixed asset intensity and firm size to the firm value.

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PENGARUH FIRM SIZE DAN GROWTH PADA MANAJEMEN LABA

E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis ◽

10.29103/e-mabis.v20i2.439 ◽

2019 ◽

Vol 22 (1) ◽

pp. 186-197

Author(s):

Laras Pangesti

Keyword(s):

Earnings Management ◽

Firm Size ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Size Growth ◽

Negative Effect

This study aims to determine the effect of Firm Size and Growth on earnings management in manufacturing companies listed on the IDX. Quantitative research using 30 respondents and purposive sampling methods, namely (1) Manufacturing Companies that have been listed on the Indonesia Stock Exchange that have submitted audited financial statements and notes to the financial statements as of December 31, according to the research period. (2) Companies that submit complete data in accordance with the information needed, namely Firm Size, Growth and Profit Management. And using secondary data is the financial statements of manufacturing companies that meet the purposive sampling requirements that are analyzed using multiple linear regression with SPSS version 22. The results of this study indicate (1) Firm Size has a significant negative effect on earnings management, (2) Growth has no effect on profit management. Benefits of research, (1) For practitioners, input for investors in investing in the capital market is also a reference to make a healthy company with this research. (2) For Theoretical, Add insight into Firm Size, Growth and Earnings Management.

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The Effect of Financial Performance and Sales Growth on Dividend Policy with Firm Size as Moderating Variable in Automotive Sub-Sector Manufacturing Companies Listed on the IDX in 2016-2019

International Journal of Research and Review ◽

10.52403/ijrr.20210736 ◽

2021 ◽

Vol 8 (7) ◽

pp. 258-266

Author(s):

Taufiqurrahman . ◽

Erlina . ◽

Khaira Amalia Fachrudin

Keyword(s):

Financial Performance ◽

Firm Size ◽

Sampling Method ◽

Dividend Policy ◽

Stock Exchange ◽

Automotive Sector ◽

Sales Growth ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Analysis Technique

This study aims to determine the effect of financial performance and sales growth on dividend policy with firm size as a moderating variable in automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. This research was conducted based on information obtained on the Indonesia Stock Exchange. This research uses the purposive sampling method. The population in this study is the automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019, with a sample of 13 companies. The analysis technique used is by using software views. The results of this study indicate that Liquidity (CR) and Leverage (DER) have a significant effect on dividend policy while the variables Profitability (ROA), Leverage (DER), Activity (TATO), Growth, and Sales Growth have no significant effect on Dividend Policy in Automotive Sub-Sector Manufacturing Companies Listed on the IDX. The results of this study also show that Firm size can moderate Profitability (ROA), Leverage (DER), and Activity (TATO) on Dividend Policy. However, Firm size cannot moderate Liquidity (CR), Growth, and Sales Growth on Dividend Policy in the sub automotive sector listed on the Indonesia Stock Exchange. Keywords: Liquidity (CR), Profitability (ROA), Leverage (DER), Activity (TATO), Growth, Sales Growth, Dividend Policy (DPR), Firm Size.

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KUALITAS AUDIT, KARAKTERISTIK PERUSAHAAN DAN MANAJEMEN LABA RIIL

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v19i2.5442 ◽

2019 ◽

Vol 19 (2) ◽

pp. 191

Author(s):

Christina Dwi Astuti ◽

Nandha Pangestu

Keyword(s):

Earnings Management ◽

Audit Quality ◽

Positive Impact ◽

Stock Exchange ◽

Real Earnings Management ◽

Manufacturing Companies ◽

Analysis Technique ◽

Operating Cash Flow ◽

The Impact ◽

Big Four

This study aims to get the empirical evidence the impact of audit quality and company’s characteristics on real earnings management in manufacturing companies listed at the Indonesia Stock Exchange. Real earnings management in this study is usingRoychowdhury’s model. Overall, real earnings management is measured through abnormal operating cash flow, abnormal production and other abnormal costs, for audit quality using Big Four and Non Big Four audit firm, for company characteristics using company’s size, leverage, and profitability.The population used in this study were all manufacturing companies that met the specified criteria and were listed at the Indonesia Stock Exchange from 2011 to 2018. Total of 18 companies were selected using the purposive sampling method, so it gathered 144 data to process. The analysis technique using the Multiple Regression Analysis.The results of testing the hypothesis in this study indicate that leverage and profitability has positive impact on real earnings management, while audit quality and size does not impact on it. If leverage and profitability are higher, it can be indicated that the company carried out a real earnings management.

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NILAI PERSEDIAAN, ASET TETAP, UKURAN PERUSAHAAN, KUALITAS AUDIT, DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG

ECONBANK: Journal of Economics and Banking ◽

10.35829/econbank.v1i2.46 ◽

2019 ◽

Vol 1 (2) ◽

pp. 143-157

Author(s):

Sarah Nuriela Sabatini ◽

Mekani Vestari

Keyword(s):

Firm Size ◽

Significant Influence ◽

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Manufacturing Companies ◽

Audit Report ◽

Financial Reports ◽

Purposive Sampling ◽

Fixed Assets

The purpose of research is to obtain empirical evidence of the effect of inventory value, fixed assets, firm size, audit quality and audit tenure on audit report lag by using the financial reports statements of manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are from inventory value, fixed assets, firm size, audit quality, and audit tenure as the independent variable, while the audit report lag as the dependent variable. The sample consists of 324 companies listed on the Indonesia Stock Exchange (IDX) and submitted financial reports to OJK in the period 2015-2017. The data that was used in this research was secondary data and selected by using purposive sampling method. This study used purposive sampling and multiple linear regression as the analysis method. The results of this study indicate that the variable fixed assets, and the size of the company have a significant influence to the audit report lag, while the variable value of inventory, audit quality and audit tenure did not have significant influence to the audit report lag.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Manajemen dan Bisnis ◽

10.54367/jmb.v14i2.92 ◽

2014 ◽

pp. 57-70

Author(s):

Lamria Sagala

Keyword(s):

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Financial Statements ◽

Income Smoothing ◽

Financial Risks ◽

Manufacturing Companies ◽

Public Ownership ◽

Analysis Technique ◽

Ownership Effect

This study aims to determine the effect of variable profitability (ROA), financial risks (DER), firm size (LnTA) and public ownership of the income smoothing practices in manufacturing companies listed in Indonesia Stock Exchange either simultaneously or partially. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2010-2012, as many as 135 companies. The sample was selected using purposive sampling method. The number of samples in this study were as many as 75 companies. Data collection was done by taking the documentation of financial statements of Indonesian Capital Market Directory and download the official website Indonesia Stock Exchange in www.idx.co.id and http://finance.yahoo.com. The analysis technique used is logistic regression analysis. The conclusion from this study is that the profitability (ROA), financial risks (DER), firm size (LnTA) and public ownership effect on the income smoothing. In partial, only the size of companies that have a significant effect on the income smoothing while the variable l profitability (ROA), financial risks (DER), and public ownership has no effect on the income smoothing.

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