scholarly journals The Influence of Profitability, Solvency, Auditor’s Opinion and Reputation to Audit Delay (The Empirial Study of Manufacturing Companies Listed on Indonesia Stock Exchange 2012-2013)

2018 ◽  
Vol 5 (2) ◽  
pp. 114-128
Author(s):  
Triandi . ◽  
Rizki Hadiyanti
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Decision Makers ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Independent Variables ◽  
Public Company ◽  
Simultaneous Testing ◽  
Qualitative Characteristics

The presentation of financial statements of a go public company towards its concerned parties requires a punctual publishing of financial statements. Punctuality reflects the qualitative characteristics of financial statements reporting according to the accounting principal that is generally used in Indonesia. Such qualitative characteristic is relevant, meaning that the information contained in the financial statements must be able to influence the decision makers, so the reports must be delivered punctually. Relevant has the close connection to timeliness of reporting. Timeliness also related to the time difference between date of financial statements and date of auditor’s report, which indicates the length of time of auditing settlements, or called as audit delay as the dependent variable. This study aims to measure empirically the factors affecting audit delay of the listed manufacturing companies on Indonesia Stock Exchange. They are profitability, solvency, auditor’s opinion and reputation as the independent variables. The samples of this research consist of 147 manufacturing companies in Indonesia Stock Exchange during 2012-2013 and selected by purposive sampling. The data used is secondary data; which are audited financial statements of 147 samples. The data analysis used methods to prove the hypothesis are descriptive statistics, classic assumptions test, multiple regression models, and the determinant coefficient. The study finds that three out of four independent variables influence insignificantly to audit delay; they are profitability, solvency and auditor’s opinion. Only auditor reputation influences audit delay significantly. The simultaneous testing concluded that all independent variables influence the dependent variable significantly.

scholarly journals Analisis Faktor Yang Mempengaruhi Praktek Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017

2020 ◽  
Vol 13 (1) ◽  
pp. 43
Author(s):  
Rokhanah Murkana ◽  
Yananto Mihadi Putra
Keyword(s):  
Statistical Analysis ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Independent Variables

This study aims to analyze the factors that influence the practice of tax avoidance by using profitability, leverage, sales growth and the audit committee as independent variables. The method used is a purposive sampling method with population in the form of financial statements from 30 companies listed on the Indonesia Stock Exchange from 2015-2017, so that the sample of data observed is 90 company financial statements. The research design used is causal and descriptive. The data collected is in the form of secondary data from the financial statements of manufacturing companies. Where data analysis is performed using multiple regression statistical analysis. The results found that profitability and sales growth had a significant effect on the level of tax avoidance. While leverage and the audit committee do not significantly affect the level of tax avoidance.

PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY

2018 ◽  
Vol 1 (3) ◽  
pp. 352
Author(s):  
Muhammad Rizal Saragih
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Variable Size ◽  
Independent Variables ◽  
Analysis Technique ◽  
The Relationship

The problems that will be discussed in this journal regarding the relationship between the business entity, the solvency of audit delay. The research method used in this study uses secondary data. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2013, 2014, 2015 and 2016. The sampling method in this study was purposive sampling. The criteria of the company being sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so the total number of samples in this study is 100 data. Independent variables in this study are company size, solvability and audit committee, variables dependent inthis study is audit delay. The data analysis technique used is multiple linear regression.The results of the analysis show that the solvability variable has a significant effect on audit delay. While the variable size of the company and the audit committee does not have a significant effect on audit delay.

Analysis Of Factors Affecting Auditor Switching In Manufacturing Companies Listed On The Indonesia Stock Exchange

2021 ◽  
Vol 12 (1) ◽  
pp. 08-15
Author(s):  
Lora Ferbina Bangun
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Fees ◽  
Test Results ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Auditor Switching ◽  
Management Changes

Auditor switching is the turn of KAP and auditor carried out by the company for a reason or there are certain factors of the company or of the auditor itself. This study aims to determine the effect of audit fees, financial distress auditor size, client size, and management change to the auditor switching on manufacturing companies listed in the Indonesia Stock Exchange 2011-2014 period. This study used secondary data obtained from financial statements published on the internet through the official website of Indonesia Stock Exchange www.idx.co.id.The research sample is manufacturing companies listed in the Indonesia Stock Exchange 2012-2014. Sampling using purposive sampling and obtained a sample of 96 observations of 32 companies sampled in this study. Hypothesis testing is done by using logistic regression. From the test results indicate that audit fees, financial distress, auditor sie, clients size, and management changes do not influence auditor switching.

scholarly journals FACTORS AFFECTING AUDIT DELAY IN MANUFACTURING COMPANIES

2020 ◽  
Vol 7 (2) ◽  
pp. 35-44
Author(s):  
Wishnu Kameshwara Armand ◽  
Bambang Leo Handoko ◽  
Felicia Felicia
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Significance Test ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Sample Data ◽  
A Company ◽  
Descriptive Statistical Analysis

Financial reporting in a timely manner is one of the important factors to maintain the relevance of the information contained in the financial statements of a company. The purpose of this research is to analyze the influence of profitability, solvability, the complexity of operations, audit firm’s reputation and company’s age on audit delay, partially and simultaneously. This research uses secondary data obtained from goods and consumption industry sector companies listed on the Indonesia Stock Exchange from 2015-2018. This study used a purposive sampling method that produced 28 companies and 112 samples. Sample data were processed using descriptive statistical analysis, classic assumption test and multiple linear regression. The result of the partial significance test shows that the profitability and complexity of operations influence audit delay, while the simultaneous significance test shows that all variables simultaneously influence audit delay.

scholarly journals ANALYSIS OF FACTORS AFFECTING THE AUDIT DELAY IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE IN 2013-2015

2019 ◽  
Vol 7 (12) ◽  
pp. 289-297
Author(s):  
Dimas Rijalul Fanny ◽  
Ratna Septiyanti ◽  
Usep Syaippudin
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Negative Influence ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Financial Reports ◽  
Factors Affecting ◽  
Independent Variables

This study aims to examine the factors that affect audit delay of financial reports on the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability and firm size as the independent variables while audit delay as the dependent variable. Audit delay measured from the year of closure years of the book to the date issued the audit report. The sample in this research was secondary data and selected by using purposive sampling method consisting of 246 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2013-2015. The analysis method of this research used multiple regression analysis.The result of this research showed that profitability and firm size had negative influence to audit delay. Meanwhile solvability did not have any effect to audit delay.

scholarly journals Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Profitabilitas ( ROE)

2021 ◽  
Vol 4 (2) ◽  
pp. 828-837
Author(s):  
Yosi Tiani ◽  
Nanu Hasanuh
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Test Results ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Independent Variables ◽  
Equity Ratio ◽  
The Relationship

This study aims to prove and analyze the effect of Current Ratio and Debt to Equity Ratio to Return on Equity in basic industrial and chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018.These are 76 companies listed on the Indonesia Stock Exchange 2016-2018. Of the 76 listed companies, 10 companies were selected using purposive sampling. The data used in this study are secondary data, with how to collect the information needed from idx in the form of financial statements for 2016-2018. The method used to analyze the relationship between independent variables with the dependent variable is multiple regression method, and assumption test. Results of the discussion shows that simultaneously the independent variables: Current Ratio and Debt to Equity Ratio with the F test, jointly affects the Return on Equity. Result partially with the t test, the variable Current Ratio and Debt to Equity Ratio have an effect against Return on Equity. Keywords : ROE, Debt to Equity Ratio, Current Ratio

scholarly journals Pengaruh PSAK 50/55 (Revisi 2014) Berbasis IFRS dan Kualitas Audit Terhadap Manajemen Laba

2017 ◽  
Vol 6 (3) ◽  
pp. 211
Author(s):  
Nazarudin Nazarudin ◽  
Joko Suseno
Keyword(s):  
Sampling Method ◽  
Management Practices ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Independent Variables

The aim of this study is to analyze the effect of the implementation of the IFRS-based PSAK 50 and 55 (revised 2014) and the audit quality of earning management. Both independent variables, the implementation of IFRS-based PSAK 50/55 (Revised 2014) and the audit quality, are dummy variables. In this study, to measure the earning management this research using revenue discretionary model calculated by using conditional revenue model introduced by Stubben (2010). The sample is secondary data derived from annual financial statements at manufacturing companies listing on Indonesia Stock Exchange (BEI) in 2014-2015. The sample has been taken by purposive sampling method that follow the population criteria. The population are the manufacturing companies by 97 companies for 2 years (2014-2015) as sample. The statistical analysis have been used are multiple linear regression and t-test different test. The findings show that both the implementation of the IFRS-based PSAK 50/55 (Revised 2014) and the audit quality have had a significantly and negatively effect on the earning management practices.

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 Profitability, Growth Opportunities Dan Leverage Terhadap Nilai Perusahaan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 14-35
Author(s):  
Nurwahyuni ◽  
Masdar Mas'ud ◽  
Syamsu Alam ◽  
Asdar Djamareng
Keyword(s):  
Capital Market ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Growth Opportunities

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, peluang pertumbuhan dan leverage terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia. Data dalam penelitian ini diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di BEI. Penelitian ini menggunakan data sekunder dengan mengamati dengan mengunjungi metode analisis data Pusat Informasi Pasar Modal (PIPM) menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa: secara parsial, variabel profitabilitas dan peluang pertumbuhan memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan leverage berpengaruh negatif dan signifikan terhadap nilai perusahaan. This study aims to examine the effect of profitability, growth opportunities and leverage on firm value in manufacturing companies listed on the Indonesian stock exchange. The data in this study were obtained from the financial statements of manufacturing companies listed on the IDX. This study uses secondary data by observing by visiting the Capital Market Information Center (PIPM) data analysis method using the Partial Least Square (PLS) approach. The results showed that: partially, profitability and growth opportunities variables had a positive and significant effect on firm value, while leverage had a negative and significant effect on firm value.

scholarly journals Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi

2020 ◽  
Vol 12 (1) ◽  
pp. 42-52
Author(s):  
Farida Nur Soleh Widiasari ◽  
Yuli Chomsatu Samrotun ◽  
Suhendro Suhendro
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sample Selection ◽  
Investment Decisions ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Technique

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with  the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations

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