ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR  DI BURSA EFEK INDONESIA

Audit delay is a delay in submitting or publishing the company's financial statements which can make a financial report quality doubtful by the parties interested in making decisions. The purpose of this study is to test and analyze the effect of profitability, solvency, and KAP size on audit delay in financial report submission in consumer goods industrial sector manufacturing companies listed on the IDX for the period 2017 - 2019. In this study there are 3 independent variables, namely profitability. , solvency and hood size and the dependent variable there is 1, namely audit delay. The sampling method used in this research is purposive sampling method. The total population in this study were 36 companies and then eighteen (18) companies fulfilled the purposive sampling. The type of regression model used in this study is logistic regression, then to test the research in logistic regression using Statistical Product and Service Solution (SPSS) version 22.0 for windows using simultaneous test (Omnibus Test Of Model Coefficient) and Wald test (partial). The results in this study indicate that together (Simultaneous Test) all independent variables affect audit delay where the Chi-square value is 4.291 with a significance value of 0.032 <0.05, then the hypothesis is accepted. Then in the Wald Test only the KAP size variable affects audit delay significantly where the Wald test value is 2.068 with a significance of 0.048 <0.05, so the hypothesis is accepted. Meanwhile, the profitability and solvency variables have no effect on audit delay where the Wald test value is 0.663> 0.05 and 1.187> 0.05, so the hypothesis is rejected.

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Pengaruh Rasio Keuangan Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2013

Jurnal Ekonomi ◽

10.24912/je.v21i1.381 ◽

2018 ◽

Vol 21 (1) ◽

pp. 43

Author(s):

Steven Sean, Viriany

Keyword(s):

Logistic Regression ◽

Data Analysis ◽

Financial Distress ◽

Sampling Method ◽

Financial Ratios ◽

Manufacturing Companies ◽

Analysis Techniques ◽

Independent Variables ◽

One Year ◽

Manufacture Company

The purpose of this study is to determine the financial ratios partial effect on financial distress in manufacturing companies prior to the period of financial distress (t-n). Financial distress is defined as a late stage of corporate decline that precedes more cataclysmic events such as bankruptcy or liquidation. Analysis of financial ratios is performed to determine the ratio that affect the probability of financial distress. The method used is the purposive sampling method. Data analysis techniques logistic regression. Hypothesis testing is done in three periods, that is the period of one year before the financial distress (t-1), a two-year period before the financial distress (t-2) and a three-year period before the financial distress (t-3). Results indicate that the independent variables have a partial effect on manufacture company. The period t-1, ratio TL/TA and NI/TA affect financial distress. The period t-2, ratio NI/EQ affect financial distress. The period t-3, ratio TL/TA and NI/TA affect financial distress.

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Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015)

Jurnal Akuntansi Maranatha ◽

10.28932/jam.v9i2.481 ◽

2018 ◽

Vol 9 (2) ◽

Author(s):

Verani Carolina ◽

Elyzabet Indrawati Marpaung ◽

Derry Pratama

Keyword(s):

Logistic Regression ◽

Cash Flow ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Operating Cash Flow

AbstractThis research aims to examine wether liquidity, profitability, leverage, and operating cash flow can be used as financial distress predictor. Manufacturing companies which were listed in the Indonesia Stock Exchange during the period 2014-2015, were used as samples. This research used purposive sampling method and 96 companies can be used as samples according to the criteria. Data was analyzed using logistic regression. The result showed that only profitability can be used as financial distress predictor, while liquidity, leverage, and operating cash flow cannot.Keywords: Financial Distress, Liquidity, Leverage, Operating Cash Flow, and Profitability

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Pengaruh Rotasi Audit, Spesialisasi Industri KAP, dan Client Importance Terhadap Kualitas Audit (Studi dengan Pendekatan Earning Surprise Benchmark)

Paediatrica Indonesiana ◽

10.24036/wra.v6i1.101939 ◽

2018 ◽

Vol 6 (1) ◽

pp. 1159

Author(s):

Maya Febrianti Suciana ◽

Mia Angelina Setiawan

Keyword(s):

Logistic Regression ◽

Data Analysis ◽

Audit Quality ◽

Stock Exchange ◽

The Other ◽

Manufacturing Companies ◽

Audit Firm ◽

Purposive Sampling ◽

Independent Variables ◽

Firm Specialization

This research was aimed to examine empirically the effect of several factors to audit quality. These factors are Audit Rotation, Audit Firm Specialization and Client Importance. The population that will be used in this research are company listed in Indonesia Stock Exchange. This study uses sampel of 85 manufacturing companies listed in Indonesia Stock Exchange in the period 2015-2017. In this study, audit quality is measured by earning surprise benchmark. The method used was purposive sampling. The method of data analysis in this study use logistic regression with SPPS version 23. The results of this prove that (1) audit rotation is not proven to have an impact on audit quality, where sig value 0,915 > 𝛼 0,05 which means H1 is rejected (2) audit firm specialization is proven to have an impact on audit quality, where sig value 0,04 < 𝛼 0,05 which means H2 is accepted (3) client importance is not proven to have an impact on audit quality, where sig value 0,809 > 𝛼 0,05 which means H3 is rejected. The amount of Adjusted R is 0.036 gives the sense that rate is 3,6% of level audit quality can be explained by independent variables while 96.4% can be explained by the other independent variabels that are not tested in this study.Keywords: Audit Rotation, Audit Firm Specialization, Client Importance, Audit Quality

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v28i1.38 ◽

2020 ◽

Vol 28 (1) ◽

pp. 51-70

Author(s):

Kristianus Ronaldo Jemani ◽

Teguh Erawati

Keyword(s):

Capital Structure ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Financial Report ◽

Purposive Sampling ◽

Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect onfirm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v28i1.377 ◽

2020 ◽

Vol 28 (1) ◽

pp. 51-70

Author(s):

Kristianus Ronaldo Jemani ◽

Teguh Erawati

Keyword(s):

Capital Structure ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Financial Report ◽

Purposive Sampling ◽

Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect on firm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

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PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2011

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v1i1.4802 ◽

2014 ◽

Vol 1 (1) ◽

pp. 60

Author(s):

Danny Oktanto ◽

Muhamad Nuryatno Amin

Keyword(s):

Significant Influence ◽

Sampling Method ◽

Secondary Data ◽

Sampling Technique ◽

Financial Ratios ◽

Manufacturing Companies ◽

Financial Reports ◽

Purposive Sampling ◽

Independent Variables ◽

Activity Ratios

The objective of this research is to examine the effect of financial ratios (proxied by liquidity ratios, solvency ratios, and the ratio of activity) to changes in earnings. Sample used is 55 manufacturing companies in listed in the Indonesian Stock Exchange’s between 2008-2011. Data used were secondary data from annual financial reports. The sampling technique used is purposive sampling method and the model analysis is multiple linier regression. The result indicated that not all independent variables showed significant influence on the dependent variable. Based on this research, solvency ratios and ratio of activity partially influenced to the changes in earnings, where as liquidity ratios doesn’t influence the change in earnings. Liquidity Ratios, Solvency Ratios, and Activity Ratios are used together have a significant impact on the change in earnings.

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PENGARUH MANAJEMEN LABA, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN

SIMAK ◽

10.35129/simak.v16i01.13 ◽

2018 ◽

Vol 16 (01) ◽

pp. 79-100

Author(s):

Mentari Chandra Tjiang ◽

Fransiskus Randa ◽

Marselinus Asri

Keyword(s):

Earnings Management ◽

Sampling Method ◽

Dividend Policy ◽

Annual Report ◽

Stock Exchange ◽

Financial Report ◽

Purposive Sampling ◽

Independent Variables ◽

Insignificant Effect ◽

Sample Method

This study aims to investigate the effect of earnings management, profitability andliquidity on dividend policy. The independent variables used are earningsmanagement, profitability, and liquidity. The dependent variable used is dividendpolicy. The population used in this study is a manufacturing company listed on theIndonesia Stock Exchange with the period of 2014-2016. Sample Method used inthis research is purposive sampling method with certain criteria and use secondarydata in the form of annual report and company financial report. The hypothesis in thisstudy was tested using multiple linear regression.The results of this study indicatethat the variable of earnings management has a positive and insignificant effect ondividend policy. While profitability research results have a positive and significanteffect on dividend policy. And the results of the research of liquidity have a negativeand insignificant influence on dividend policy. This research is expected to giveconsideration to the company to improve its performance well in assessing company.So as to increase the confidence of investors in making decisions

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Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan dan Opini Auditor Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2012-2016

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v10i2.25611 ◽

2019 ◽

Vol 10 (2) ◽

pp. 136

Author(s):

Angelia Veronika ◽

Grace Nangoi ◽

Jantje Tinangon

Keyword(s):

Logistic Regression ◽

Financial Reporting ◽

Sampling Method ◽

Stock Exchange ◽

Company Size ◽

Manufacturing Companies ◽

Financial Reports ◽

Purposive Sampling ◽

Insignificant Effect ◽

Exchange Data

Abstract. The purpose of this research is to determine the effect of Profitability (X1), Liquidity (X2), Leverage (X3), Company Size (X4) and Auditor Opinion (X5) on Financial Reporting Timeliness on Manufacture Companies on the Indonesian Stock Exchange Period 2012-2016. Sampling method used purposive sampling. There are 125 years of companies from 25 manufacturing companies listed on the Indonesian Stock Exchange. Data were taken from audited financial reports from 2012 to 2016 which published in www.idx.co.id. Hypotesis was tested by Logistic regression. The result of this research shows that profitability had significant effect on financial reporting timeliness as shown by the value of level significant 0,041 < 0,05, liquidity had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,0,718 > 0,05, leverage had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,589 > 0,05, company size had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,364 > 0,05, and auditor opinion had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,652 > 0,05.Keywords: Profitability, Liquidity, Leverage, Company Size, Auditor Opinion, financial reporting timelinessAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas (X1), likuiditas (X2), leverage (X3), ukuran perusahaan (X4) dan opini auditor (X5) terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2016. Teknik pengambilan sampel menggunakan purposive sampling. Terdapat 125 tahun perusahaan dari 25 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahunan perusahaan yang diperoleh dari website resmi Bursa Efek Indonesia. Pengujian dilakukan dengan menggunakan analisis regresi logistik karena variabel dependen dalam penelitian ini ialah variabel dummy (variabel yang sifatnya kualitatif). Hasil penelitian menunjukkan bahwa hipotesis pertama yaitu profitabilitas berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,041 < 0,05, hipotesis kedua yaitu likuiditas tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,718 > 0,05, hipotesis ketiga yaitu Leverage tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,589 > 0,05, hipotesis keempat yaitu ukuran perusahaan tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,364 > 0,05, dan hipotesis kelima yaitu opini auditor tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,652 > 0,05. Kata Kunci: Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan, Opini Auditor, Ketepatan Waktu Penyampaian Laporan Keuangan

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ANALISIS PENGARUH RASIO LEVERAGE, RASIO LIKUIDITAS, RASIO PROFITABILITAS, PORSI SAHAM PUBLIK, DAN UMUR PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v1i2.4420 ◽

2019 ◽

Vol 1 (2) ◽

pp. 119

Author(s):

Abubakar Arif

Keyword(s):

Multiple Regression ◽

Sampling Method ◽

Stock Exchange ◽

Financial Statement ◽

Manufacturing Companies ◽

Leverage Ratio ◽

Anova Test ◽

Purposive Sampling ◽

Independent Variables ◽

Research Show

The aim of this research is to find the influence of leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public and company ages on the financial statement disclosure comprehensiveness. This research used 50 manufacturing companies listed at Jakarta Stock Exchange which selected using purposive sampling method. The tools analysis used in this research are multiple regression and ANOVA test. The independent variables are leverage ratio, liquidity ratio, profitability ratio, portion of stock owned by public investors and company age. The dependent variable of this research is the financial statement disclosure comprehensiveness. The results of this research show that simultaneously leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public investors and company age influence the financial statement disclosure comprehensiveness. While, partially only company age that influence the financial statement disclosure comprehensiveness. This research also shows that there is no autocorrelation, multikolinearitas and heteroskedastisitas.

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Pengaruh Struktur Modal, Profitabilitas dan Size Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur

Jurnal Benefita ◽

10.22216/jbe.v4i2.3698 ◽

2019 ◽

Vol 4 (2) ◽

pp. 210 ◽

Cited By ~ 2

Author(s):

Anita Ade Rahma ◽

Lusiana Lusiana ◽

Puput Indriani

Keyword(s):

Logistic Regression ◽

Capital Structure ◽

Financial Reporting ◽

Sampling Method ◽

Stock Exchange ◽

Financial Statement ◽

Company Size ◽

Manufacturing Companies ◽

Significance Level ◽

Purposive Sampling

This study aims to to prove empirically the factors which affect the timeliness of financial statement submission to manufacturing companies listed on the Indonesia Stock Exchange. Factors analyzed in this research are profitability, liquidity, and firm size. The sample of this research uses 65 manufacturing companies that consistently listed in Indonesia Stock Exchange period 2012-2016 which is studied by using purposive sampling method. Statistical method used in this research is logistic regression at 5% significance level. Based on the results from testing the hypothesis concluded that capital structure and profitability had a negative and significant effect to timeliness of financial reporting while company size had a positive and significant effect to timeliness of financial reporting. Penelitian ini bertujuan untuk membuktikan secara empiris faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Faktor yang dianalisis dalam penelitian ini adalah struktur modal, profitabilitas, dan size perusahaan. Populasi dalam penelitian ini adalah laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel dari penelitian ini menggunakan 65 perusahaan manufaktur yang konsisten terdaftar di Bursa Efek Indonesia periode tahun 2012-2016 yang diteliti dengan menggunakan metode purposive sampling. Metode statistik yang digunakan dalam penelitian ini adalah regresi logistik pada tingkat signifikansi 5%. Berdasarkan hasil dari pengujian hipotesis dapat disimpulkan bahwa struktur modal dan profitabilitas berpengaruh negatif dan signifikan terhadap ketepatan waktu pelaporan keuangan sedangkan size perusahaan berpengaruh positif dan signifikan terhadap ketepatan waktu pelaporan keuangan.

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