scholarly journals Analysis of Factors Affecting the Restatement of Financial Statements

2021 ◽  
Vol 2 (4) ◽  
pp. 45-55
Author(s):  
Kusmeylinda Kusmeylinda ◽  
Wahidahwati Wahidahwati ◽  
Titik Mildawati
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Financial Statements ◽  
Ceo Turnover ◽  
Financial Accounting ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Positive Effect

The convergence of IFRS has brought an impact on the changes of financial accounting standards in Indonesia. The variation provide an opportunity for the restatement of financial statements. Therefore, this study aimed to examine CEO turnover, earnings management, and audit quality on the restatement of financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of2014 to 2018. In this study, purposive sampling method was carried out to consider samples with predetermined criteria. The obtained data were about 376 and analyzed using logistic regression with the SPPS 24.0 tool. As the results of data analysis, this study indicated that the CEO turnover had a positive effect on restatement; the earnings management had a positive effect on restatement; and the audit quality had no effect on restatement of financial statements.

scholarly journals Factors Affecting the Earning Response Coefficient with Real Activities Earning Management as Moderator: Evidence from Indonesia Stock Exchange

2019 ◽  
pp. 1-14 ◽  
Author(s):  
Aminullah Assagaf ◽  
Etty Murwaningsari ◽  
Juniati Gunawan ◽  
Sekar Mayangsari
Keyword(s):  
Stock Return ◽  
Sampling Method ◽  
Capital Expenditure ◽  
Stock Exchange ◽  
Financial Statements ◽  
Short Term ◽  
Factors Affecting ◽  
Earnings Per Share ◽  
Negative Effect ◽  
Positive Effect

This study aims to explain the phenomenon of the most active companies traded shares in Indonesian stock exchange. This research is motivated to analyze the response of investors to take a decision after presenting the company's financial statements. This study uses panel data consisting of 20 companies selected by purposive sampling method, using a regression model and data processing via SPSS 24. The results of this study found that the variable leverage and capital expenditure variables significantly influence the response of investors to execute the company's stock, thereby affecting the stock return. The level of leverage and significant positive effect on the response of investors, particularly due to the use of debt to investment would increase earnings per share or at a certain amount of equity can boost earnings per share acquisition. Capital expenditure and significant negative effect on the response of investors for investor tend to speculate on short-term period, which means that companies that invest in the early stages will have difficulties liquidity and rate of return will decline, so investors will shift their investment.

scholarly journals Free cash flow and earnings management: board of commissioner, board independence and audit quality

2017 ◽  
Vol 14 (4) ◽  
pp. 284-288 ◽  
Author(s):  
Yulius Kurnia Susanto ◽  
Arya Pradipta ◽  
Indra Arifin Djashan
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Sampling Method ◽  
Audit Quality ◽  
Flow Problem ◽  
Stock Exchange ◽  
Free Cash Flow ◽  
Board Independence ◽  
Manufacturing Companies ◽  
Management Board

The purpose of the research is to provide empirical evidence about the effect of board of commissioner, board independence and audit quality on relationship between free cash flow and earnings management. This research used 290 data from manufacturing companies listed in Indonesia Stock Exchange, selected using purposive sampling method, during 2012 until 2014. Earnings management calculated using Modified Jones (1991) Model include ROA from Kothari et al. (2005). Data for the research were analyzed using multiple regression analysis. The results of the research showed that the effect of board of commissioner, board independence and audit quality on relationship between free cash flow and earnings management is negative and significant. Board of commissioners, board independence and audit quality can reduce earnings management problems arising from free cash flow. Board of commissioners, board independence and audit quality oversee the opportunistic behavior of managers that arises from free cash flow problem.

scholarly journals KONVERGENSI IFRS, KUALITAS AUDIT, DAN MANAJEMEN LABA

2020 ◽  
Vol 27 (1) ◽  
pp. 1
Author(s):  
Fitri Ramadhani ◽  
Theresia Woro Damayanti
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Earnings Management ◽  
Sampling Method ◽  
Management Practices ◽  
Audit Quality ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Manufacturing Companies ◽  
Purposive Sampling

The purpose of this study is to analyzed how the IFRS convergence influence earnings management with audit quality as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2008-2018 obtained using the purposive sampling method. The results of the study using panel data analysis showed that IFRS convergence negatively and significantly affected earnings management.This shows that the convergence of IFRS has an impact on the decline in earnings management practices. However, this study failed to prove audit quality as a moderating variable.

scholarly journals PENGARUH KARAKTER EKSEKUTIF DAN DIMENSI TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

2019 ◽  
Vol 2 (1) ◽  
pp. 1 ◽  
Author(s):  
Sharma Aidha Afriyanti
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Positive Effect

The purpose of the study is to analyze the influence of executive character and corporate governance dimensions on tax avoidance in manufacturing companies that listed on the Indonesia Stock Exchange Period 2012-2016. The samples of this study is 37 companies that selected by using purposive sampling method. The results of this study shows that: Executive characters positive effect on tax avoidance. Independent commissioners not effect on tax avoidance. The audit committee not effect on tax avoidance. Audit quality positive effect on tax avoidance.

scholarly journals The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality

2019 ◽  
Vol 4 (3) ◽  
pp. 186-196 ◽  
Author(s):  
Shinta Permata Sari ◽  
Ayu Aris Diyanti ◽  
Rita Wijayanti
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Accounting Firm ◽  
Audit Fee ◽  
Auditor Specialization

The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder’s concern.An auditor is an independent part of giving an opinion about the information contained in the financial statementsthroughits audit quality. Audit quality can be reduced if the auditor is not independent anymore. This study aims to analyze the effect of audit tenure, audit rotation,audit fee, accounting firm size, and auditor specialization to audit quality. The population of the study is manufacturing companies listed on the Indonesia Stock Exchange in2015-2017. The sample was taken by a purposive sampling method and obtained 50 companies as samples. Data were tested using logistic regression. The results of this study indicate that audit rotation,fee audit, and accounting firm size do not affect audit quality,meanwhile, the audit tenure and auditor specialization affect audit quality.

scholarly journals PENGARUH PAJAK, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER

2020 ◽  
Vol 7 (2) ◽  
pp. 247
Author(s):  
Helti Cledy ◽  
Muhammad Nuryatno Amin
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Financial Statements ◽  
Company Size ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Practice Transfer ◽  
Positive Effect ◽  
Observation Period

<p><em>This study aims to determine the effect of tax, company size, profitability, and leverage on the company's decision to practice transfer pricing. The dependent variable in this study is transfer pricing. Meanwhile, the independent variables used are tax, company size, profitability, and leverage. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a purposive sampling method. The sample used was 31 companies with an observation period of 3 years, so as many as 93 samples were obtained. The data of this study were obtained by looking at the company's financial statements in the period 2016-2018. This study used logistic regression analysis with SPSS Program</em></p><em>The results showed that tax and profitability had a positive effect on the company's decision to transfer pricing. While company size and leverage variables do not affect the company's decision to transfer pricing</em>

scholarly journals Pengaruh Independensi Auditor, Kualitas Audit, Manajemen Laba, Dan Komisaris Independen Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2014-2017)

2019 ◽  
Vol 16 (1) ◽  
Author(s):  
Sri Ayem ◽  
Dewi Yuliana
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Auditor Independence ◽  
Financial Report ◽  
Independent Variables ◽  
Descriptive Research

The purpose of this study was to determine the effect of auditor independence, audit quality, earnings management, and independent commissioners on the integrity of financial statements. This research is included in descriptive research. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) during 2014-2017. The sample in this study was determined using a purposive sampling method and obtained 25 companies, samples in the 4 years of the annual financial report. The type of data used is secondary data. To find out the influence between independent variables and the dependent variable using the method of multiple regression analysis. The results of this study indicate that auditor independence has no significant effect, audit quality has no significant effect, earnings management has a significant effect, independent commissioners have a significant effect on the integrity of financial statements.

scholarly journals KUALITAS AUDIT: FAKTOR AUDITOR DAN AUDITEE

2020 ◽  
Vol 4 (2) ◽  
pp. 64
Author(s):  
Maya Nur Izzati Diny ◽  
Majidah
Keyword(s):  
Market Share ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Accounting Information ◽  
Financial Statements ◽  
Audit Fees ◽  
Dysfunctional Behavior ◽  
Negative Effect ◽  
Positive Effect

Financial statements provide accounting information that can be used by users for decision making. To avoid material misstatement, financial statements need to be audited by qualified independent auditors. The auditor is expected to be able to provide guarantees through opinions given to the company's accounting information. This study aims to determine the effect of auditor factors (audit tenure, audit fees, auditor market share) and auditee factors (company size and publication age) on audit quality. The object of research is non-financial state-owned companies listed on the Indonesia Stock Exchange in 2014-2018. With the purposive sampling method obtained 16 company samples or 77 observational data after subtracting three outlier data. The data were analyzed by logistic regression analysis.The results showed that the auditor factors and the auditee factors had a simultaneous effect on audit quality. Meanwhile, partially only the auditor factors affect audit quality, namely; audit tenure had a positive effect and auditor's market share had a negative effect on audit quality. The novelty of this study is market capitalization as a proxy for firm size variables with the main issue of audit quality. It is recommended for further research to re-examine variables that do not support the research hypothesis on the research object and different observation periods. For the auditor, it is advisable to consider the auditor's workload, because it is feared that it will cause the auditor's dysfunctional behavior which can result in an inferior audit.

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN, EFEKTIVITAS KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP LUAS PENGUNGKAPAN KOMPENSASI MANAJEMEN KUNCI DALAM LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 S.D. 2017)

2020 ◽  
Vol 4 (4) ◽  
pp. 579-593
Author(s):  
Muhammad Fazil ◽  
Nadirsyah Nadirsyah
Keyword(s):  
Key Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Management Compensation ◽  
Positive Effect

This study aims to investigate the effect of institutional ownership, managerial ownership, audit committee effectiveness, and audit quality both simultaneously and partially on the disclosures of key management compensation in financial statements. The test employed in this research is hypotheses while the data applied is secondary in the form of company financial and annual reports obtained from the official website of the Indonesia Stock Exchange and the official pages of each company that is analyzed using multiple linear regression analysis. The sampling method used is purposive sampling method with population of 61 companies listed in Indonesian Stock Exchange for the period 2015 until 2017 and sample of 41 companies. The results of this study indicate that institutional ownership, managerial ownership, audit committee effectiveness, and audit quality simultaneously have a significant and positive effect on the disclosures of key management compensation in financial statements. Furthermore, institutional ownership, audit committee effectiveness, and audit quality partially have a significant and positive effect for the  disclosure of key management compensation, while managerial ownership partially does not have a significant effect on the disclosures of key management compensation in financial statements

scholarly journals Factors Affecting Financial Distress in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2016–2020

2021 ◽  
Vol 4 (2) ◽  
pp. 3213-3219
Author(s):  
Tina Novianti Sitanggang ◽  
Cindy Cindy ◽  
Hansen Hansen ◽  
Jesslyn Jesslyn ◽  
Cynthia Cynthia
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Food And Beverage ◽  
Equity Ratio

This study was conducted to determine the factors affecting financial distress in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2016–2020. The data used is sourced from the company's financial statements on the Indonesia Stock Exchange, and the sample has been selected based on predetermined criteria. The population in this study are all Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2016–2020 totaling 30 companies, with purposive sampling method, the sample received is 12 companies. From this research, it can be seen that sales growth and working capital turnover partially effect financial distress significantly. Institutional ownership and debt to equity ratio have an insignificant effect on financial distress. All variables have a significant effect on financial distress simultaneously.

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