scholarly journals AUDIT COMMITTEE, FINANCIAL CONDITION, AND FIRM PERFORMANCE: EMPIRICAL EVIDENCE FROM INDONESIA

2020 ◽  
Vol 1 (2) ◽  
pp. 253-261
Author(s):  
Ekawati Jati Wibawaningsih ◽  
Lidya Primta Surbakti
Keyword(s):  
Firm Performance ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Random Effect ◽  
Negative Relationship ◽  
Manufacturing Companies ◽  
Policy Makers ◽  
Market Participants ◽  
Financial Condition

This study has examined the characteristics of the audit committee (size, independence, and expertise) in addition to financial Condition (leverage and firm size) in increasing firm performance. The random effect with panel data regression was applied on 309 firm-year observations of the manufacturing companies listed in the Indonesian Stock Exchange (IDX) for the period of 2016 - 2018. Return on Assets was used as the measurement of firm performance. This study’s results show a significant and positive relationship between firm size with performance and a significant negative relationship between leverage and firm performance. However, the findings show no significant relationship between the characteristics of the audit committee and firm performance. The results of this study have implications for investors, regulators, and market participants. Policy makers might use these findings, especially regarding the characteristics of the audit committee and financial conditions, for improving the performance of the companies in Indonesia

scholarly journals PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

2021 ◽  
Vol 7 (1) ◽  
pp. 56
Author(s):  
Erma Setiawati ◽  
Eskasari Putri ◽  
Nanda Devista Devista
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Analysis Data ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Logistic Regression Method

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh profitabilas, ukuran perusahaan, kepemilikan institusional, dan komite audit terhadap ketepatan waktu pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, sehingga diperoleh 84 perusahaan manufaktur selama 3 tahun. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis data yang digunakan adalah metode regresi logistik. Hasil dari penelitian ini menunjukkan bahwa profitabilitas, ukuran perusahaan, kepemilikan institusional, dan komite audit tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan.Kata kunci: profitabilitas, ukuran perusahaan, kepemilikan institusional, komite audit, ketepatan waktu pelaporan keuanganAbstractThis study aims to determine the effect profitability, firm size, institutional ownership and audit committee to the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange period 2017-2019. Sampling method used in this research is purposive sampling, so that obtained 84 manufacturing companies for period 3 years. Data used in the study is a secondary data. Analysis data technique used is logistic regression method. The result shows that profitability, firm size, institutional ownership and audit committee not significant to the timeliness of financial reporting.Keywords: profitability, firm size, institutional ownership, audit committee, timeliness of financial reporting

scholarly journals PENGARUH CARBON CREDIT, FIRM SIZE, DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 4 (1) ◽  
pp. 62
Author(s):  
Ni Made Dwi Ratna Sari ◽  
I Gusti Ayu Agung Omika Dewi
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sample Selection ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Carbon Credit ◽  
Good Corporate Governance ◽  
Analysis Technique

The Influence of Carbon Credit, Firm Size, and Good Corporate Governance on Performance of Public Listed Manufacturing Companies. This study aims to examine the effect of carbon credit, firm size, board of commissioners and audit committee on company performance. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange. The method of sample selection is purposive sampling. Only 25 companies meet the criteria. The hypotheses in this study were tested using t test and f test. The data analysis technique used in this study was multiple linear regression test. The results of the study indicate that carbon credit, firm size, board of commissioners and audit committee partially and simultaneously influence performance of public listed manufacturing companies.Keyword: Carbon credit, firm size, board of commisioners, audit committee

scholarly journals The Analysis of Factors Affecting the Amount of Audit Fee with Type of Public Accountant Office as a Moderating Variable in Manufacturing Companies Listed on the IDX for the 2013-2019 Period

2022 ◽  
Vol 9 (1) ◽  
pp. 89-99
Author(s):  
Nova Kharlinda ◽  
Iskandar Muda ◽  
Keulana Erwin
Keyword(s):  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Audit Fees ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Factors Affecting ◽  
Analysis Technique ◽  
Audit Fee ◽  
Public Accountant

This study analyzes the factors influencing the number of audit fees in manufacturing companies listed on the Indonesia Stock Exchange in 2013 – 2019. The number of audit fees depends on several factors that influence it. The Indonesian Institute of Certified Public Accountants has determined the minimum standard of audit fees charged to auditee companies but does not include a substantial total cost and tends to fluctuate and vary. This study uses the audit committee, audit report lag, and firm size as independent variables, the type of public accounting firm as the moderating variable, and audit fee as the dependent variable. This study uses causal associative as the research design. The data was collected by collecting data on the company's financial statements from 2013 to 2019. The study population was 176 manufacturing companies whose samples were taken using the purposive sampling method. The number of research samples was 20, with 140 observations. The data analysis technique uses Studio R's panel analysis regression model as the test tool. The results showed that the Audit Committee, audit report lag, and firm size each had a significant positive effect on the audit fee's value and jointly had a significant impact on the audit fee. The type of public accountant office is not a moderating variable. Keywords: audit fee, audit committee, audit report lag, firm size, public accountant office.

scholarly journals PENGARUH STRATEGI DIVERSIFIKASI, INTELLECTUAL CAPITAL DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DI INDONESIA

2019 ◽  
Vol 14 (1) ◽  
pp. 37
Author(s):  
Muthia Safira Ariani
Keyword(s):  
Firm Performance ◽  
Firm Size ◽  
Intellectual Capital ◽  
Consumer Goods ◽  
Corporate Performance ◽  
Stock Exchange ◽  
Corporate Management ◽  
Manufacturing Companies ◽  
Community Needs ◽  
Diversification Strategies

<p><em>As an effort to fulfill the demands of the community needs and improving corporate performance, the implementation of various strategies and good corporate management are believed to be a very important steps. The purpose of this study was to examine the effect of diversification strategies, intellectual capital and company characteristics to the firm performance in Indonesia. The sample used are consumer goods sub-sector of manufacturing companies listed in the Indonesia Stock Exchange from 2015 to 2017 period. The results prove that there are negative influences of diversification and leverage, and the positive influences of intellectual capital and firm size to the firm performance.</em></p>

scholarly journals The Effect Of Audit Committee, Gender Commissioners And Directors, Role Duality, And Firm Size Againts Extension Of Sustainability Report Disclosure

2019 ◽  
Vol 17 (1) ◽  
pp. 71
Author(s):  
Shafrani Dizar ◽  
Sarah Alifia ◽  
Fithri Alvionita
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Negative Effect ◽  
Positive Effect ◽  
Sustainability Report

The purpose of this research is to investigate the effect of audit committee, gender of Commisioners and Directors, role duality, and firm size against extention of sustainability report disclosure. The population of this research comprises companies registered as manufacturing companies which are listed on the Indonesia Stock Exchange for the periods 2015-2017. The technique of determining the sample used is purposive sampling. This research uses a multiple linear regression. This research proves that audit committee, gender of Commissioners and Directors, role duality, and firm size together have an effect against sustainability report disclosure. This research also proves that partially audit committee and firm size have a positive effect against sustainability report disclosure. Meanwhile, gender of Commissioners and Directors doesn’t have positive effect and role duality doesn’t have negative effect against sustainability report disclosure.

scholarly journals AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Media Bisnis ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 139-152
Author(s):  
WIDYAWATI LEKOK ◽  
VERLIN RUSLY
Keyword(s):  
Firm Size ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Ownership Concentration ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Accounting Firm ◽  
Independent Variables ◽  
Research Population

This research examines the factors that influence audit report lag. The independent variables in this research are firm size, profitability, solvability, accounting firm size, age of company, audit committee size, independent board of commissioners, and ownership concentration. Audit report lag as the dependent variable in this research. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. There are 228 data that meet the sample criteria. The samples are collected using purposive sampling method. This research is analyzed using multiple regression analysis. The result identified that firm size, profitability, age of company had influence on audit report lag. While solvability, accounting firm size, audit committee size, independent board of commissioners, and ownership concentration had no influence on audit report lag.

scholarly journals Analisis Pengaruh Mekanisme Good Corporate Governance, Leverage, dan Ukuran Perusahaan terhadap Tindakan Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016

2019 ◽  
Vol 1 (1) ◽  
pp. 141
Author(s):  
Selviani Selviani ◽  
Indra Widjaja
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Governance Mechanisms ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanisms ◽  
Samples Selection

The purpose of this research is to test the influence of good corporate governance mechanisms, leverage, and firm size to the earnins management. This research applies good corporate governance mechanisms (with the proxy of managerial ownership, independent commissioner on the board, and audit committee), leverage, and firm size as independent variables, and earning management as dependent variable. The subject of the research is the manufacturing companies (limited to the consumer goods industry sector) which are listed in the Indonesia Stock Exchange from 2014 to 2016. The samples selection is performed by using purposive sampling method. From this method, it was collected 84 observations from 28 companies during 3 years. By using multiple regression analysis as the research method, the results shown that leverage and firm size have influenced to earning management, while good corporate governance mechanisms don’t have influence to earnings management.

scholarly journals Opini Audit Pemoderasi Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Institusional, Dan Komite Audit Terhadap Ketepatanwaktuan

2019 ◽  
Author(s):  
Fadhli Azhari ◽  
Muhammad Nuryatno
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Analysis Technique

The purpose of this research is to find the role of audit opinion as a moderator of the effects of profitability, firm size, institutional ownership, and audit committee on the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange between 2012 and 2016. Purposive sampling was used in this research to obtain 96 sample manufacturing companies. The data analysis technique that was used in this research is logistic regression. The hypothesis testing showed that profitability and firm size positively affects the timeliness of financial reporting. Meanwhile, institutional ownership and audit committee does not affect the timeliness of financial reporting. Audit opinion cannot moderate the effect of profitability, firm size, institutional ownership, and audit committee on the timeliness of financial reporting. Keywords: profitability, firm size, institutional ownership, audit committee, audit opinion, timeliness

scholarly journals THE ANALYSIS OF FACTORS AFFECTING FIRM PERFORMANCE

2020 ◽  
Vol 6 (2) ◽  
pp. 91-101
Author(s):  
Indah Sekar Sari
Keyword(s):  
Firm Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Board Size ◽  
Return On Equity ◽  
Factors Affecting

The objective of this research was to analyze the influence of institutional ownership, independent commissioner, audit committee, board size, return on equity, leverage, earnings quality and long term debt as independent variables to support firm performance as dependent variable in listed Indonesia manufacturing companies. Population of this research was all listed manufacturing companies in Indonesia Stock Exchange from 2014 to 2016. The samples are obtained through purposive sampling method which 62 listed manufacturing companies in Indonesia Stock Exchange have met the sampling criteria that resulted in 186 available data that can be used for research. Multiple linear regression and hypotheses test were used as the data analysis method for this research. The result of this research showed that two variables which were return on equity and earnings quality have influence on firm performance of listed manufacturing companies in Indonesia. In a contrary, institutional ownership, independent commissioner, audit committee, board size, leverage, and long term debt do not have influence on firm performance of listed manufacturing companies in Indonesia during the research period.  

scholarly journals Pengaruh corporate governance, dan faktor-faktor lainnya terhadap manajemen laba

2018 ◽  
Vol 19 (1) ◽  
pp. 66-80
Author(s):  
FRISKA FIRNANTI
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Research Period ◽  
Linear Regressions

The objective of this research is to obtain empirical evidence of board of independence, institutional ownership, board of size, managerial ownership, profitability, firm size, audit quality, audit committee, and leverage as independent variables to earnings management. Earning management as dependent variable in Indonesian manufacturing companies.The research period is three years from 2012-2014 and population in this research is all listed companies in Indonesian Stock Exchange. Samples are obtained through purposive sampling method, listed manufacturing companies in Indonesian manufacturing companies meet the sampling criteria, resulting 185 data. Multiple linear regressions is used as the data analysis method in this research.The result of this research shows that profitability,  firm size, audit quality, and leverage statistically have effect on the earningsmanagement. While other variables such as board of independence, institutional ownership, board of size, managerial ownership, and audit committee have no effect on earnings management.  

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