PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY DENGAN REPUTASI KAP  SEBAGAI  PEMODERASI

Financial statements are an instrument for companies in providing various information and company performance to those who have interests. Financial reports must be reported on time. The length of time the audit is completed by the auditor can cause audit delay. Therefore, the purpose of this study is to determine the effect of profitability, solvency, firm size on audit delay with the reputation of KAP as a moderating variable. The theory in this study uses agency theory and signal theory. The object of this research is 10 mining companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is the Non-Probability Sampling technique, using a purposive sampling method. The results of this study indicate that solvency has a positive and significant effect on audit delay and the reputation of KAP can strengthen the relationship of profitability to audit delay.Keywords: Audit Delay, Profitability, Solvability, Company Size, Reputation of Public Accountant Firm.

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Faktor Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Pertambangan di Indonesia

Paediatrica Indonesiana ◽

10.24036/wra.v9i1.111864 ◽

2021 ◽

Vol 9 (1) ◽

pp. 80

Author(s):

Marfuah Marfuah ◽

Sakilah Sakilah ◽

Priyono Puji Prasetyo

Keyword(s):

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Financial Statements ◽

Financial Reports ◽

Audit Opinion ◽

Financial Report ◽

Mining Companies ◽

Positive Effect

This study aims to analyze the effect of profitability, firm size, institutional ownership, audit committee, audit opinion, and company age on the timeliness of financial report submission. The sample used in this study consisted of 26 mining companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sampling method in this study was using purposive sampling method, so 104 samples were selected for 4 years. Hypothesis testing is done using logistic regression. The results of this study indicate that profitability has a significant positive effect on the timeliness of submitting financial statements, while company size, institutional ownership, audit committee, audit opinion and company age have no significant effect on the timeliness of submitting financial reports to mining companies in Indonesia. The results of this study contribute to report users that profitability is an important factor in encouraging the timeliness of the submission of corporate financial reports. Keywords: Audit Committee; Audit Opinion; Institutional Ownership; Profitability; Timeliness.

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The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements

ECONOMICS & ACCOUNTING JOURNAL ◽

10.32493/eaj.v4i1.y2021.p82-92 ◽

2021 ◽

Vol 4 (1) ◽

pp. 82

Author(s):

Adris Kuncoro ◽

Dhini Suryandari

Keyword(s):

Audit Committee ◽

Stock Exchange ◽

Sampling Technique ◽

Institutional Ownership ◽

Financial Statements ◽

Financial Reports ◽

The Relationship ◽

Positive Effect ◽

Descriptive Statistical Analysis

This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.

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PENGARUH INFLASI DAN NILAI TUKAR TERHADAP RETURN SAHAM YANG DIMEDIASIKAN OLEH KINERJA PERUSAHAAN

AJAR ◽

10.35129/ajar.v4i01.165 ◽

2021 ◽

Vol 4 (01) ◽

pp. 48-63

Author(s):

Otniel Hongdoyo ◽

Fransiskus Randa ◽

Suwandi Ng

Keyword(s):

Exchange Rate ◽

Stock Returns ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Total Sample ◽

Company Performance ◽

Negative Effect ◽

Relationship Of ◽

The Relationship

The purpose of this study was to investigate the effect of inflation and exchange rate to company performance, investigate the effect of company performance to stock returns and investigate the effects of inflation and exchange rate that is mediated by the performance of the company. The population used was the company in LQ 45 listed on the Indonesia Stock Exchange by year study period from 2017 to 2019. The total sample is 21 companies for each year selected by purposive sampling method and using secondary data, the annual report. The analytical method used is the method of path analysis and hypothesis testing mediation conducted by using Sobel test. The analysis showed that inflation and the exchange rate had a negative effect and no significant effect on the performance of the company. The company's performance has a positve effect and no significant effect on stock returns. This study also show that the company's performance did not play a role in mediating the relationship of inflation and exchange rate.

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Corporate Governance Impressions of Third Party Funds and Financial Performance

Wiga Jurnal Penelitian Ilmu Ekonomi ◽

10.30741/wiga.v10i1.515 ◽

2020 ◽

Vol 10 (1) ◽

pp. 35-44

Author(s):

Deni Juliasari

Keyword(s):

Financial Performance ◽

Stock Exchange ◽

Sampling Technique ◽

Total Sample ◽

Third Party ◽

Company Performance ◽

Testing Model ◽

Relationship Of ◽

The Relationship ◽

Positive Effect

Financial performance is an important thing that must be achieved by every company because it is reflection of company's ability to manage and allocate the resources. This performance has a relationship with GCG and DPK. Then this study want to analyze the relationship of GCG and DPK to this performance not only on direct reffect but also on indirect too. This study uses a quantitative approach with path analysis as testing model. The population for this study ia 41 banking companies listed on the Indonesia Stock Exchange 2011-2015,. The sampling technique used purposive sampling technique, then obtained 28 companies that met the criteria, so the total sample was 140 observations (firm-years). The results showed that GCG does not affect company performance but DPK has a positive effect to the performance. Other than that GCG has a positive effect for financial performance with DPK as an intervening variable.

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ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN PERIODE 2010 – 2014

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v2is1.59 ◽

2017 ◽

Vol 2 ◽

Author(s):

Sarah Apriani ◽

Basuki Toto Rahmanto

Keyword(s):

Sampling Method ◽

Oil And Gas ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Company Size ◽

Mining Companies ◽

Public Accountants ◽

Public Accountant

Firms listed on the Stock Exchange shall publish the audited financial statements to OJK, d/h Bapepam – LK results no later than 4 months or 120 days since the publication of the annual report. This study was conducted to examine the effect of profitability, company size and Office of Public Accountants (KAP) to Audit Delay in mining companies, for coal, rocks, metal, and minerals, with oil and gas sectors in Indonesia Stock Exchange 2010-2014. Sample This study covers 13 companies. Sampling method using purposive sampling. This study uses secondary data were analyzed using multiple linear regression. The results of the analysis concludes that a effect on the profitability of the audit delay, company size and Office of Public Accountants (KAP) has no effect on audit delay due to the significant value of the variable that is more than 0,05. Keywords: Profitability, Company Size, Public Accountant Office, Audit Delay

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The effect of Intellectual Capital and Debt Policy on Bankruptcy Predictions and Its Implications on Firm Value

Asian Journal of Economics Business and Accounting ◽

10.9734/ajeba/2021/v21i830410 ◽

2021 ◽

pp. 37-49

Author(s):

Rieke Pernamasari ◽

. Sugiyanto

Keyword(s):

Intellectual Capital ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Sampling Technique ◽

Linear Analysis ◽

Bankruptcy Prediction ◽

Mining Companies ◽

The Relationship ◽

Debt Policy

Aims: This study aims to examine the effect of intellectual capital and debt policy on bankruptcy predictions and its implications for firm value. Study design: The design used in this research is causal research. Causal research aims to determine the effect or also the relationship between two or more variables. Place and duration of study: The population of this study consist of mining companies on the Indonesia Stock Exchange, with the observation year 2015-2019. The sampling technique used in this study is the purposive sampling method. After the sampling criteria were carried out, 13 companies met the sampling criteria, so the total number of observation was 52. Methodology: The analytical method used is path analysis, which is an extension of multiple linear analysis using SPSS 22 analysis tools. Results: The results showed that simultaneously the intellectual capital and debt policy had an influence on the prediction of bankruptcy and firm value, but partially the debt policy had a direct influence both on bankruptcy predictions and on firm value. The results of this study also prove that bankruptcy prediction indirectly provides a relationship between intellectual capital and firm value, However, debt policy will have a greater relationship if it is directly related to the value of the company without going through bankruptcy predictions, because when debt increases it lowers the zscore, which means the company is in an unhealthy condition so that it can reduce the value of the company.

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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)

JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi ◽

10.33319/jeko.v8i1.30 ◽

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.

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IMPACT OF DIVIDEND PAYOUT ON FIRM’S PERFORMANCE UNDER LOW GROWTH OPPORTUNITIES

Humanities & Social Sciences Reviews ◽

10.18510/hssr.2021.93114 ◽

2021 ◽

Vol 9 (3) ◽

pp. 1156-1165

Author(s):

Taymoor Ali ◽

Muhammad Kashif Khurshid ◽

Adnan Ali Chaudhary

Keyword(s):

Stock Exchange ◽

Manufacturing Sector ◽

Secondary Data ◽

Financial Statements ◽

Manufacturing Firms ◽

Growth Opportunities ◽

Dividend Payout ◽

Relationship Of ◽

The Relationship

Purpose of the study: The objective of the study was to investigate the relationship of the dividend payout on a firm's performance under low growth opportunities from the manufacturing sector of Pakistan. Methodology: A sample of 251 firms out of 378 manufacturing firms listed at the Pakistan Stock Exchange (PSX), have been carefully chosen for the era of ten years from 2006 to 2015. The secondary data was obtained from the firm’s web financials and analysis of financial statements, published by the statistics department of the State Bank of Pakistan. For the persistence of investigation panel data (fixed effect) analyses were employed in this study. Main Findings: The fallouts of the analysis revealed that the dividend payout ratio has an insignificant relationship with the firm's performance in the low growth perspectives of the study. Applications of this study: The findings of the study are helpful for the financial managers of the firms facing low growth opportunities. Furthermore, the investors in capital markets can use the findings of this while investing. The originality of this study: The study focussed on the role of low growth opportunities while studying the nexus of dividend pay-out and the firm’s financial performance which inherits the novelty and originality of the study.

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PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.5274 ◽

2019 ◽

Vol 6 (1) ◽

pp. 141

Author(s):

Mega Indah Lestari ◽

Deliza Henny

Keyword(s):

Financial Stability ◽

Sampling Method ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Analysis Method ◽

Financial Report ◽

Fraudulent Financial Statements

The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.

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KETERKAITAN PERTUMBUHAN PENJUALAN PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG, DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v5i2.2470 ◽

2021 ◽

Vol 5 (2) ◽

pp. 781

Author(s):

Sugiyarmasto Sugiyarmasto ◽

Erlina Setyaningrum

Keyword(s):

Stock Exchange ◽

Financial Statements ◽

Sales Growth ◽

Analysis Method ◽

Independent Variables ◽

Dependent Variables ◽

Regression Test ◽

Inventory Turnover ◽

Relationship Of ◽

The Relationship

The research aims to determine and provide empirical evidence of , sales growth inventory turnover, receivables Turnover, and significant cash turnover on profitability in LQ 45 Company on Indonesia Stock Exchange year 2016-2018. The samples in this study used purposive sampling so obtained 21 company samples from 45 LQ 45 company population listed on the Indonesia Stock Exchange, with 63 observations of financial statements (21 companies x 3 years of financial statements warning). Dependent variables in this study, namely profitability. While independent variables in this study, sales growth namely inventory turnover, turnover receivables, , cash turnover. The data analysis method used is a type of multiple regression test to test the relationship of independent variables with the dependents The results of the research hypothesis testing proved that the turnover of receivables, and cash turnover significantly positively affect profitability. And sales growth has a negative and significant effect on profitability. While inventory turnover has a negative and insignificant effect on profitability in LQ 45 company in the Indonesia Keywords: sales growth,inventory turnover, turnover receivable, cash turnover,profitability

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