ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

Timeliness is the availability of information to the decision maker when needed before the information loses power to influence the decision. If there is an unnecessary delay in financial reporting, the financial statements will lose their relevance. The purpose of this research is to know the empirical evidence of the influence of Profitability, Solvability, Company Size, Firm Size, and Age of Company to the timeliness of financial reporting to property and real estate companies listed on Indonesia Stock Exchange (BEI) in 2014-2016. This research uses logistic regression analysis method. The data used are secondary data taken through observation techniques. The sampling technique used is non probability, that is purposive sampling method. The result of logistic regression shows that profitability, solvability, and firm size have significant effect to timeliness. While the firm size and age of the company has no significant effect on timelinessThis study resulted in the conclusion that There is sufficient evidence of profitability (ROA) have a significant positive effect on timeliness. The result of Solvability (DER) and the Company's size on timeliness can not be concluded. There is not enough evidence of Firm Size has significant effect on timeliness. And, There is not enough evidence Company Age has significant effect on timeliness.Keywords : Timeliness, Profitability, Solvability, Company Size, Firm Size, Company Age

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STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING. (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2016-2018).

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v4i02.1219 ◽

2020 ◽

Vol 4 (02) ◽

Author(s):

Anindiya Mustika Gunarwati ◽

Siti Maryam ◽

Sudarwati Sudarwati

Keyword(s):

Capital Structure ◽

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Company Size ◽

Manufacturing Companies ◽

Descriptive Research ◽

Company Value ◽

Quantitative Descriptive

The purpose of this study was to determine the effect of Capital Structure and Firm Size on Firm Value with Profitability as Intervening Variables. (Case Study on Manufacturing Companies in the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange for the 2016-2018 Period). This research uses quantitative descriptive research type. Sample 27 companies using Purposive sampling technique. The analysis method uses path analysis with SPSS software version 21.Based on the test result min this study that the variable capital structure and company size have a positive and significant effect on profitability. Capital structure has no effect on firm value, firm size and profitability affect company value, and profitability is able to mediate the effect of capital structure and firm size on firm value. Keywords: capital structure, company size, profitability and firm value.

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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 UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v5i1.1468 ◽

2021 ◽

Vol 5 (1) ◽

pp. 34

Author(s):

Tri Setyaningsih ◽

Titiek Puji Astuti ◽

Yunus Harjito

Keyword(s):

Firm Size ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Analysis Data ◽

Income Smoothing ◽

Manufacturing Companies ◽

Positive Effect

This Study aims to examine the effect of firm size, leverage and profitability on income smoothing of the manufacturers registered at the Indonesia’s Stock Exchange in 2014-2018. Type of research in this study is quantitative research. The data used be in the form of secondary data taken based on the company’s financial statements in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. The sampling technique of this study uses purposive sampling method. The analysis method of this research uses a regression analysis with Eviews 9 Version. Based on the result of analysis data in this research showes that the firm size have a positive effect on income smoothing while the leverage and profitability does not effect on income smoothing in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. Keywords: Firm Size, Leverage, Profitability, Income Smoothing

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Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di BEI

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v5i1.10834 ◽

2021 ◽

Vol 5 (1) ◽

pp. 77

Author(s):

Hanseto Suhardi

Keyword(s):

Firm Size ◽

Chemical Industry ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Company Size ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Size Variable

Investor perception of the company as seen from the Firm Value, much factors can affect Firm Value, but the authors only examine three variables, namely Leverage (DAR), Profitability (ROA), and Company Size = Ln (Total assets). This study aims to determine and analyze the effect of Leverage (DAR), Profitability (ROA), and Firm Size on Firm Value of manufacturing companies of the basic and chemical industry. The population in this study is manufacturing companies of the basic and chemical industry which are listed on the Indonesia Stock Exchange for the period of 2016 - 2018. The sampling technique uses purposive sampling, based on the sampling criteria has succeeded in gathering 31 of 76 companies manufacturing basic and chemical sectors. The results showed that the Leverage variable had no effect on Firm Value, the Profitability variable had an effect on Firm Value, and the Firm Size variable had an effect on Firm Value. Persepsi Investor terhadap suatu perusahaan dilihat dari Nilai Perusahaan, Banyak faktor yang bisa mempengaruhi Nilai Perusahaan, tetapi penulis hanya meneliti tiga variabel yaitu Leverage (DAR), Profitabilitas (ROA), dan Ukuran Perusahaan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Leverage (DAR), Profitabilitas (ROA), dan Ukuran Perusahaan terhadap Nilai Perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2016 – 2018. Teknik pengambilan sampel menggunakan purposive sampling, berdasarkan kriteria sampling telah berhasil mngumpulkan 31 dari 76 perusahaan manufaktur sektor dasar dan kimia. Hasil penelitian menunjukkan bahwa variabel Leverage tidak berpengaruh terhadap Nilai Perusahaan, variabel Profitabilitas berpengaruh terhadap Nilai Perusahaan, dan variabel Ukuran Perusahaan berpengaruh terhadap Nilai Perusahaan.

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Pengaruh Ukuran Perusahaan, Kualitas Audit Dan Profitabilitas Terhadap Kecepatan Waktu Dalam Penyampaian Laporan Keuangan

Akuisisi: Jurnal Akuntansi ◽

10.24127/akuisisi.v14i1.238 ◽

2018 ◽

Vol 14 (1) ◽

pp. 26-33

Author(s):

Fitri Dwi Jayanti

Keyword(s):

Logistic Regression ◽

Audit Quality ◽

Sampling Technique ◽

Financial Statements ◽

Company Size ◽

Manufacturing Companies ◽

Variable Size ◽

Big Four ◽

Public Accountant

This research aimed to examine the influence of the which consists company size, audit quality and profitability on the speed submission of financial statements in the manufacturing companies listed on the Indonesia Stock Excange (IDX) in 2013 to 2015. Purposive sampling technique is used to obtain the sample size by 66 manufacturing or 198 data in three years. To analyze hyphotesis this research used logistic regression with SPSS version 21.The result of this study showed that audit quality variabels measured by Public Accountant Office big four and non big four received or influenced the speed submission of financial statements while the variable size of the company and profitability hypothesis rejected or variable does not affect the speed submission of financial statements. Keywords: Company Size, Quality of KAP, Profitability, the speed submission of financial statements

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ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN

Jurnal Benefita ◽

10.22216/benefita.v3i2.3464 ◽

2018 ◽

Vol 3 (2) ◽

pp. 196 ◽

Cited By ~ 1

Author(s):

Viola Syukrina E Janrosl

Keyword(s):

Decision Making ◽

Financial Reporting ◽

Firm Size ◽

Stock Exchange ◽

Financial Statements ◽

Relevant Information ◽

Descriptive Statistics ◽

Test Results ◽

F Test ◽

Economic Decision Making

This study aims to provide information on what factors make the company not timely in reporting financial statements that will be relevant information for investors in business and economic decision-making. The population in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange. The sample in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange from 2014-2016. This study uses descriptive statistics, t test and F test. The results of this study firm size partially significant effect on the timeliness of financial reporting while profitability and leverage have no significant effect on the timeliness of financial reporting. F test results obtained significant value 0.025 <0.05 which shows simultaneously leverage, firm size, and profitability significantly influence the timeliness of financial reporting. Penelitian ini bertujuan untuk memberikan informasi mengenai faktor-faktor apa yang membuat perusahaan tidak tepat waktu dalam melaporkan laporan keuangan yang akan menjadi informasi yang relevan bagi investor dalam pengambilan keputusan bisnis dan ekonomi. Populasi dalam penelitian ini adalah laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini adalah laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2016. Penelitian ini mengunakan statistik deskriptif, uji t dan uji F. Hasil penelitian ini ukuran perusahaan secara parsial berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan sedangkan profitabilitas dan leverage tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan. Hasil uji F didapatkan nilai signifikan 0,025 <0,05 yang menunjukkan secara simultan leverage, ukuran perusahaan, dan profitabilitas berpengaruh secara signifikan terhadap ketepatan waktu pelaporan keuangan.

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PENGARUH PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

Jurnal Ilmiah Manajemen Ekonomi & Akuntansi (MEA) ◽

10.31955/mea.vol2.iss3.pp84-108 ◽

2018 ◽

Vol 2 (3) ◽

pp. 129-150

Author(s):

Dea Safitri Ayu Lestari ◽

Ia Kurnia ◽

Yuniati Yuniati

Keyword(s):

Earnings Management ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Tax Planning ◽

Company Size ◽

Manufacturing Companies

This research was conducted to see the effect of tax planning and company size on earnings management (Empirical Study on Company MAnufacturing Listed In Indonesia Stock Exchange). The factors tested in this study are tax planning and company size as independent variables and earnings management as the dependent variable. This type of research is descriptive method of analysis and type of research is quantitative research. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2015-2017. Sampling technique in this study using purposive sampling technique, so that obtained the number of samples of 21 companies with the final data amounted to 63 financial statements. Sources of data in this study are secondary data downloaded through www.idx.co.id and corporate website each in the form of annual financial statements of the company for 3 years in the period 2015 to 2017. Data analysis techniques in this study using multiple linear regression analysis. The results of this study indicate that simultaneously tax planning and the size of the company have a significant influence on the earings management in manufacturing companies listed on the Indonesia Stock sExchange for the 2015-2017 period.

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

Jurnal Akuntansi dan Keuangan ◽

10.29103/jak.v8i1.2326 ◽

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.

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ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN

Jurnal Benefita ◽

10.22216/jbe.v3i2.3464 ◽

2018 ◽

Vol 3 (2) ◽

pp. 196

Author(s):

Viola Syukrina E Janrosl

Keyword(s):

Decision Making ◽

Financial Reporting ◽

Firm Size ◽

Stock Exchange ◽

Financial Statements ◽

Relevant Information ◽

Descriptive Statistics ◽

Test Results ◽

F Test ◽

Economic Decision Making

This study aims to provide information on what factors make the company not timely in reporting financial statements that will be relevant information for investors in business and economic decision-making. The population in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange. The sample in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange from 2014-2016. This study uses descriptive statistics, t test and F test. The results of this study firm size partially significant effect on the timeliness of financial reporting while profitability and leverage have no significant effect on the timeliness of financial reporting. F test results obtained significant value 0.025 <0.05 which shows simultaneously leverage, firm size, and profitability significantly influence the timeliness of financial reporting. Penelitian ini bertujuan untuk memberikan informasi mengenai faktor-faktor apa yang membuat perusahaan tidak tepat waktu dalam melaporkan laporan keuangan yang akan menjadi informasi yang relevan bagi investor dalam pengambilan keputusan bisnis dan ekonomi. Populasi dalam penelitian ini adalah laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini adalah laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2016. Penelitian ini mengunakan statistik deskriptif, uji t dan uji F. Hasil penelitian ini ukuran perusahaan secara parsial berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan sedangkan profitabilitas dan leverage tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan. Hasil uji F didapatkan nilai signifikan 0,025 <0,05 yang menunjukkan secara simultan leverage, ukuran perusahaan, dan profitabilitas berpengaruh secara signifikan terhadap ketepatan waktu pelaporan keuangan.

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