scholarly journals Effect of Activity Ratio, Productivity And Profitability on Liquidity in Manufacturing Companies on Indonesia Stock Exchange

2020 ◽  
Vol 1 (2) ◽  
pp. 98-103
Author(s):  
Putri Yanti ◽  
Neni Marlina Purba
Keyword(s):  
Activity Ratio ◽  
Stock Exchange ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Food And Beverage ◽  
Calculation Results ◽  
Negative Effect ◽  
Profitability Ratios ◽  
Productivity Ratio

The purpose of this study was to determine the effect of the Activity, Productivity and Profitability ratios on liquidity in Indonesian stock exchange companies. The independent variables used in this study are the ratio of activities, productivity ratios, and profitability ratios. Meanwhile, what is used as the dependent variable is the liquidity used based on the Indonesian Stock Exchange (IDX) company. The population used in this study were all manufacturing companies in the food and beverage sub-sector, totaling 17 companies. The data used is from companies that publish complete financial statement data for the 2015-2019 period. Based on the calculation results obtained t-count -2.131 <-2.03951 and the significance level is 0.041 <0.05, it is concluded that H1 is accepted, which means that there is a significant negative effect between the ratio of activity to liquidity. The productivity ratio is -0.508> -2.03951 while the significance level is 0.615> 0.05. So that the hypothesis H2 is rejected, which means that there is no influence between the productivity ratio to liquidity. Profitability ratio obtained t-value of 7.933> 2.03951 and a significance value of 0.000 <0.05, so that the hypothesis H3 is accepted, which means that there is a positive and significant effect on the ratio of profitability to the liquidity ratio and the results of data analysis obtained an f-count value of 24.014> 2.90 and a significance value. 0.000 <0.05. This shows that the activity, productivity and profitability ratios simultaneously have a significant effect on the liquidity ratio.

scholarly journals Analisis Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

2020 ◽  
Vol 4 (1) ◽  
pp. 24
Author(s):  
Mariska Leviani Dan Indra Widjaja
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Food And Beverage ◽  
Negative Effect ◽  
Equity Ratio

This research aimed to examine the effect of Liquidity (Current Ratio), Profitability (Return On Assets), Sales Growth, and Firm Size toward Capital Structure (Debt to Equity Ratio) on manufacturing companies sector food and beverages in Indonesia Stock Exchange for period 2013 - 2017. The sampling technique used was purposive sampling and the sample collected consisted of 14 companies. Analysis using SPSS program. Based on statistical t test, the result of research show that Liquidity had a significant, negative effect on Capital Structure. Meanwhile, Profitability, Sales Growth, and Firm Size did not affect Capital Structure. Based on statistical F test indicates that variables Liquidity, Profitability, Sales Growth, and Firm Size simultantly affect Capital Structure on manufacturing companies sector food and beverage listed in Indonesia Stock Exchange for period 2013 - 2017.

scholarly journals PENGARUH KOMPETENSI KOMITE AUDIT, KEPEMILIKAN MANAJEMEN DAN UKURAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN

2021 ◽  
Vol 23 (1) ◽  
pp. 121-132
Author(s):  
WAHDAN ARUM INAWATI ◽  
MUHAMAD MUSLIH ◽  
KURNIA KURNIA
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Managerial Ownership ◽  
Management Ownership ◽  
Food And Beverage ◽  
Negative Effect ◽  
Positive Effect

This research aims to determine the influence of audit committee competency, managerial ownership, and size board of financial statements quality. Financial statement quality in this research measured by relevance. The research method applied quantitative causality method. The object of research is the food and beverage subsector companies listed on Indonesia Stock Exchange in period 2015 – 2018. The sample of this research which complied 8 samples with period of 4 years, so the data processed 32 data. The result of this research 62.1% independent variables can explain the quality of financial statements, while 37.9% is explained by other variables not included in this research. The audit committee competency variables, management ownership and the size of the board of commissioners have a simultaneous influence on the quality of financial statements. The audit committee competency variable has a negative effect while the size of the board of commissioners has a positive effect on the quality of financial statements partially. While management ownership has no influence on the quality of financial statements.

scholarly journals Pengaruh Pentagon Fraud Terhadap Fraudulent Financial Statement Dengan KualitasLaba Sebagai Variabel Moderasi

2020 ◽  
Vol 20 (3) ◽  
pp. 269-280
Author(s):  
Abdurrachman Abdurrachman ◽  
Suhartono Suhartono
Keyword(s):  
Stock Exchange ◽  
Earnings Quality ◽  
Financial Statements ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Financial Statement Fraud ◽  
Purposive Sampling ◽  
Moderating Variables ◽  
Negative Effect ◽  
Fraudulent Financial Statements

Financial statement fraud is a serious and constructive problem for external parties of the company, especially for investors. This study aims at factors that cause false financial statements with variables as moderating variables. The factors used in this study are pentagon fraud theory which consists of variables of pressure, opportunity, rationalization, competence, and arrogance. This study uses the company in the Indonesia Stock Exchange 2016-2017 period as a research sample. Based on the results of purposive sampling obtained 204 data manufacturing companies that meet the sample. Testing the hypothesis in this study was carried out using logistic regression analysis. The results of testing the hypothesis to see the effect on fraudulent financial statements indicate that competence has a significant positive effect, pressure has a negative effect, the opportunity has no significant effect, rationalization has no significant effect, arrogance has no significant effect. In the moderating variable earnings, quality cannot weaken the influence of pressure, opportunity, rationalization, and arrogance on fraudulent financial statements, but earnings quality can weaken the influence of competence on fraudulent financial statements. Simultaneous testing shows that the overall variable has a significant effect on fraudulent financial statements. Keywords: Fraudulent Financial Statement, Pentagon Fraud   Abstrak                                                                         Kecurangan laporan keuangan merupakan masalah yang serius dan menjadi ancaman bagi pihak-pihak eksternal perusahaan, khususnya bagi investor. Beberapa penelitian mengenai faktor faktor yang berpengaruh pada fraudulent financial statement telah dilakukan. Penelitian ini bertujuan menguji kembali faktor-faktor yang mempengaruhi fraudulent financial statement dengan menambahkan kualitas laba sebagai variabel moderasi. Faktor-faktor yang diuji dalam penelitian ini adalah teori pentagon fraud yang terdiri dari variabel pressure, opportunity, rationalization, competence, dan arrogance. Penelitian ini menggunakan perusahaan manafaktur terdaftar di Bursa Efek Indonesia periode 2016-2017 sebagai sampel penelitian. Berdasarkan hasil purposive sampling diperoleh 204 data perusahaan manufaktur yang memenuhi kriteria sampel. Pengujian hipotesis dalam penelitian ini dilakukan dengan menggunakan analisis regresi logistik. Hasil pengujian hipotesis untuk melihat pengaruh terhadap fraudulent financial statement menunjukkan bahwa competence berpengaruh positif signifikan, pressure berpengaruh negatif, opportunity tidak berpengaruh signifikan, rationalization tidak berpengaruh signifikan, arrogance tidak berpengaruh signifikan. Pada variabel moderasi kualitas laba tidak dapat memperlemah pengaruh pressure, opportunity, rationalization dan arrogance terhadap fraudulent financial statement, namun kualitas laba dapat memperlemah pengaruh competence pada fraudulent financial statement. Pengujian secara simultan menunjukkan bahwa variabel secara keseluruhan berpengaruh signifikan terhadap fraudulent financial statement. Kata kunci: Fraudulent Financial Statement, Pentagon Fraud

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PERATAAN LABA

AJAR ◽  
2018 ◽  
Vol 1 (01) ◽  
pp. 44-72
Author(s):  
Theresia Dian
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Educational Background ◽  
Positive Influence ◽  
Income Smoothing ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Negative Effect

This study is an empirical research that aims to determine the effect of profitability, leverage, company size, CEO's gender, CEO's educational background and CEO's level of education against income smoothing practice. The population in this study are all manufacturing companies that have been going public and listed on the Indonesia Stock Exchange (BEI) in 2014-2016. Sampling technique conducted by the author is to use purposive sampling. This study uses secondary data derived from company financial statements, company annual reports, and fact book. Total research data amounted to 134, of which 84 companies are doing income smoothing. Hypothesis testing is done by using logistic regression analysis with significance level (α) 5%. Data processing using IBM SPSS software version 22.00. The results show that profitability and leverage variables have a significant negative effect on the practice of income smoothing, while the gender variable CEO has a significant positive influence on the practice of income smoothing. Meanwhile, firm size variables, CEO education background and CEO education level have no influence on the practice of income smoothing.

scholarly journals Risiko Bisnis, Profitabilitas, dan Struktur Aktiva Sebagai Penentu Struktur Modal Perusahaan Makanan dan Minuman

2021 ◽  
Vol 31 (11) ◽  
pp. 2748
Author(s):  
Ni Wayan Meitriyani ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Business Risk ◽  
Analysis Technique ◽  
Food And Beverage ◽  
Negative Effect ◽  
Positive Effect ◽  
The Capital Structure

The purpose of this study was to determine the effect of business risk, profitability, and asset structure on capital structure. This study takes samples from manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample used is purposive sampling. The analysis technique used is multiple linear regression. The results of business risk research have a significant positive effect on the capital structure of Food and Beverage Companies Listed on the IDX in 2015-2019 while profitability has a significant negative effect on the capital structure of Food and Beverage Companies Listed on the IDX, and asset structure has a significant positive effect on the capital structure in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2015-2019. Keywords : Food and Beverage; Business Risk; Profitability; Asset Structure.

scholarly journals The Effect of CFO Demographics on Fraudulent Financial Reporting

2020 ◽  
Vol 24 (1) ◽  
pp. 21
Author(s):  
Yulia Frischanita, Yustrida Bernawati
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Control Variable ◽  
Financial Statements ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Fraudulent Financial Reporting ◽  
Financial Statement Fraud ◽  
Negative Effect ◽  
Fraudulent Financial Statements

This study aims to examine the effect of CFO demographics on financial statement fraud. The results contribute to companies for increasing CEO and CFO elections and corporate governance designed to prevent illegal actions. The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 with 308 data and hypothesis testing using multiple regression analysis techniques. The test results show that the age of the CFO affects the fraudulent financial statements. More mature the CFO engage with fraudulent financial statements. Other results indicate that the level of education, gender and experience of the CFO have no effect on financial statement fraud. The control variable used is ROA which has a positive effect on financial statement fraud. While company size and leverage have a negative effect on financial statement fraud.

PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP CASH FLOW SHOCKS

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Imelda Fransiska
Keyword(s):  
Capital Structure ◽  
Cash Flow ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Analysis Technique ◽  
Negative Effect ◽  
Data Source ◽  
Data Collation

The purpose of this study is to determine the effect of capital structure and profitability on cash flow shocks on manufacturing companies listed of indonesia Stock Exchange in 2015 – 2019. The data source used in this research is secondary data. The population in this study is manufacturing companies listed in Indonesia Stock Exchange. Data collation methods in this study used purpose sampling. Data analysis technique uses multiple linier regression and classical assumption test. The result showed that capital structure has no significant negative effect on cash flow shocks with a significance level of 0.741 > 0.05. Profitability has a significant positive effect on cash flow shocks with a significance of 0.001 < 0.05. Keywords : capital structure, profitability, cash flow shocks.

Detecting financial statement fraud through new fraud diamond model: the case of Indonesia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Arief Hidayatullah Khamainy ◽  
Mahrus Ali ◽  
M. Arif Setiawan
Keyword(s):  
Model Theory ◽  
Stock Exchange ◽  
Positive Influence ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Financial Statement Fraud ◽  
Content Type ◽  
Diamond Model ◽  
Negative Effect ◽  
Financial Need

Purpose The purpose of this paper is to evaluate the effect of the new fraud diamond model in explaining financial statement fraud. Design/methodology/approach The variables used to examine the factors consist of motivation, opportunity, personal integrity and capability. This research used manufactured companies listed in the Indonesia Stock Exchange of the 2015–2019 period as the population. Findings There has been a positive influence between personal financial need (OSHIP), nature of the industry (RECEIVABLE) and history of sale (SG) toward financial statement fraud, while the negative effect is found only in the effective monitoring (IND). Research limitations/implications The new fraud diamond model theory which is used as a reference in this study is a new and under-developed theory. So the author suggests that further research on this theory be carried out to strengthen the new fraud diamond model theory and ensure whether it can be used as a reference to find out the causes of financial statement fraud. In addition, the object used in this study is limited to manufacturing companies, so the author suggests that further research combine several types of companies. Originality/value The research finding supports the new fraud diamond model theory in elaborating the financial statement fraud phenomenon.

scholarly journals The Influence of Company Size and Debt to Asset Ratio on Return On Assets

2021 ◽  
Vol 8 (1) ◽  
pp. 9-13
Author(s):  
Dwi Shahfira ◽  
Nanu Hasanuh
Keyword(s):  
Stock Exchange ◽  
Debt Management ◽  
Financial Statement ◽  
Company Size ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Negative Effect ◽  
Independent Variable ◽  
The Stability ◽  
Positive Effect

This research purposed to identify the effect of Company Size (SIZE) and Debt to Asset Ratio (DAR) on Return On Asset (ROA). The dependent variable was Return On Assets (ROA) and the independent variable was Company Size (SIZE) and Debt to Asset Ratio (DAR).  Data were obtained from the financial statement of 12 manufacturing companies in sub-sector of automotive registered on Indonesia Stock Exchange in the period 2014-2018. The study used Multiple Linear Regression Test as the data analysis method. The results show that Company Size partially had a significant positive effect on Return On Assets (ROA). Also, Debt to Asset Ratio (DAR) partially had a significant negative effect on Return On Assets (ROA). Simultaneously, Company Size (SIZE) and Debt to Asset Ratio (DAR) had effect on Return On Assets (ROA). So, the company should keep the stability of the company size and expect to perform debt management properly to optimize increasing the level of Return On Assets (ROA) and remain stable.

scholarly journals Analisis Pengaruh Kompleksitas Perusahaan, Profitabilitas dan ukuran Perusahaan terhadap Audit Delay

2017 ◽  
Vol 5 (1) ◽  
pp. 1-7
Author(s):  
Firdha Indiana ◽  
Triandi .
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Time Difference ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Factors Affecting ◽  
Negative Effect

Timeliness in financial reporting is an obligation for companies listed in the Indonesia Stock Exchange to submit periodic financial reports. Delay in financial reporting will have a negative effect on a company, because it may indicate the existence of financial problem within the company. The length of time of an audit conducted by an auditor can be seen from the time difference between the financial statement date and the date the auditor’s report was signed in the financial statement. The time difference is often called an audit delay or audit report lag. The longer the auditor completes the audit, the longer the delay is. If the audit delay is long, the delay in submitting financial statement to stakeholders will be longer. Prompt financial reporting is essential to maintain the accuracy of information presented in the financial statement. According to previous studies, there are many factors affecting audit delay, including company’s complexity, auditor’s opinion, reputation of public accounting firm, solvability or leverage, profitability, and company’s size. This motivates the author to identify what factors affect audit delay and whether the factors known from previous studies remain consistent. This study aims to analyze the effect of company’s complexity, profitability, and company’s size on audit delay in manufacturing companies in Indonesia Stock Exchange in 2012 and 2013. The data sample is taken from 102 companies. The method of analysis used is multiple linear regression analysis, which is preceded by the classical assumption test, namely normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test. The result gathered from the manufacturing companies listed on Indonesia Stock Exchange in 2012 and 2013 show that, in partially conducted tests, company’s complexity has no effect on audit delay. Profitability has an effect on audit delay. Company’s size however, has an effect on audit delay. On the other hand, from simultaneously conducted test, it is known that company’s complexity, profitability, and company’s size have simultaneous effect on audit delay.

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