scholarly journals Kepemilikan Investasi Obligasi Perusahaan Perbankan di Indonesia: Dampak Penerapan PSAK 71

2021 ◽  
Vol 1 (1) ◽  
pp. 11-32
Author(s):  
Amrie Firmansyah ◽  
Meilynda Ahlam Matoviany
Keyword(s):  
Content Analysis ◽  
Qualitative Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Investments ◽  
The Impact

This study aims to review the impact of psak 71 implementation on banking companies that have financial investments, especially bond holdings. The method used in this study is qualitative method with content analysis. The data used in this study is secondary data in the form of financial statements of 6 banking sub-sector companies listed on the Indonesia Stock Exchange. This study concluded that accounting policies related to bond investments from 6 companies used in the study are valid since January 1, 2020, in accordance with PSAK 71

scholarly journals PENCADANGAN PIUTANG PADA PERUSAHAAN SUB SEKTOR PERBANKAN DI INDONESIA: DAMPAK PENERAPAN PSAK 71

2021 ◽  
Vol 2 (1) ◽  
pp. 122-142
Author(s):  
Amrie Firmansyah ◽  
Muhammad Nizar Arifullah
Keyword(s):  
Content Analysis ◽  
Qualitative Methods ◽  
Stock Exchange ◽  
Sample Selection ◽  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Accounts Receivable ◽  
The Impact

This study aims to review PSAK 71 (2017) implementation on the provision of accounts receivable in banking sub-sector companies in Indonesia. This implementation includes the value of reserves for accounts, preparation of the company, and the impact of company capital. This research uses qualitative methods with content analysis. This research's data uses secondary data in the form of data and information on financial statements of banking companies listed in Indonesia. The research sample selection was carried out with the criteria, namely the banking sub-sector companies listed on the Indonesia Stock Exchange based on ownership and total assets in 2019. The number of samples used in this study was six companies. This study concludes that not all companies disclose information on the allowance for accounts receivable using the new accounting standards, namely PSAK 71 (2017). Besides, companies in the banking sub-sector are generally ready to implement PSAK 71 (2017). Furthermore, the implementation of PSAK 71 impacts the decrease in the capital in each company.

scholarly journals DAMPAK PENERAPAN PSAK 4 (REVISI 1994) DAN PSAK 4 (REVISI 2009) TERHADAP LAPORAN KEUANGAN KONSOLIDASIAN PERUSAHAAN

2019 ◽  
Author(s):  
Dea Sugita
Keyword(s):  
Qualitative Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Cash Flows ◽  
Consolidated Financial Statements ◽  
Secondary Data Source ◽  
Data Source ◽  
The Difference ◽  
The Impact

The purpose of this study was to determine how the impact of the adoption of SFAS 4 (Revised 1994) and SFAS 4 (Revised 2009) on the consolidated financial statements of PT Tempo Scan Pacific Tbk and its subsidiaries in 2010 and 2012, whether it has been overall implemented or not in the company , In addition, this study also aims to determine how the impact of the difference due to the change due to the convergence of IFRS in the consolidated financial statements in 2010 that is guided by SFAS 4 (Revised 1994) and in 2012 guided by SFAS 4 (Revised 2009) regarding reports the consolidated financial companies, whether these changes benefit the company or even vice versa.The method used in this research is descriptive qualitative method. This research method is done by thoroughly describe or depict the views of the notes to the consolidated financial statements where in the notes to the consolidated financial statements are included discussion of the basis and principles for presenting consolidated with all explanations related to the consolidation were applied in the consolidated financial statements of PT Tempo Scan Pacific Tbk, as well as analyze the impact of differences in the consolidated statement of financial position, consolidated statement of comprehensive income, consolidated statement of changes in equity and cash flows in 2010 to 2012 which is part of the consolidated financial statements of the company. Where these data the authors obtained from secondary data source that the official website of Indonesia Stock Exchange with the year 2010, based on the preparation of SFAS 4 (Revised 1994) and in 2012 guided by SFAS 4 (Revised 2009).The results showed that PT Tempo Scan Pacific Tbk in the preparation and presentation of consolidated financial statements in 2010 and in 2012 has been broadly guided by SFAS 4 (Revised 1994) and SFAS 4 (Revised 2009), but there are still some posts that have not been implemented and there are also some posts that are not disclosed clearly as in the discussion. And based on the results of the analysis of that difference due to changes resulting from the convergence of IFRS on the consolidated financial statements of the company has been mostly profitable companies.

scholarly journals Pengaruh Proitabilitas dan Rasio Altman Terhadap Harga Saham ( Studi Pada Perusahaan Pertambangan Yang Go Public Di BEI )

2017 ◽  
Vol 2 (1) ◽  
pp. 12
Author(s):  
Desy Wulandari ◽  
Carmidah . ◽  
Adi Wiratno
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Z Score ◽  
Mining Company ◽  
Using Data ◽  
The Impact

This study was intended to indentify the impact of the profitability ratio and ratios in model Altman Z-Score on the prices of stocks. The study was conducted at a go public mining company registered at the Indonesia’s Stock Exchange in 2012-2015. The sample included 8 companies which were taken using purposive sampling method. The data used were the secondary data which were in the form of annual financial statements of the company and were collected using data base collection method. The data were analyzed using multiple linear regression analysis supported with SPSS 24.00 program. The result of the study showed that (1) Profitability ratio are proxied by Return On Asset (ROA) did not significantly affect the prices of stocks with sig. 0,088. (2) Altman’s ratios (Z-Score) significantly contributed to the prices of stocks with sig. 0,009.

scholarly journals Dampak IFRS 15 Bagi Laporan Keuangan Perusahaan Konstruksi

KEBERLANJUTAN ◽  
2020 ◽  
Vol 5 (1) ◽  
pp. 38
Author(s):  
Moch Yasin Dwi Ervinda ◽  
Muhammad Hadiyan Ridho
Keyword(s):  
Content Analysis ◽  
Research Method ◽  
Qualitative Method ◽  
Financial Statements ◽  
Financial Report ◽  
Before And After ◽  
The Impact

This study aims to analyze the impact of the implementation of IFRS 15 associated with the recognition of contract revenue with customers at the Boygues SA company in France. The research method used in this study is a qualitative method. The steps taken in this study by using content analysis that is collecting data, documenting and analyzing. This study uses the 2017 financial statements before and after implementation of IFRS 15 as a basis for evaluating the impact from those implemetation. The results showed that the application of IFRS 15 did not significantly influence the company's revenue or overall Financial Report.

scholarly journals ANALISIS DAMPAK PERISTIWA PENGUMUMAN PERINGKAT SUKUK TERHADAP REAKSI PASAR PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII)

2019 ◽  
Vol 4 (2) ◽  
pp. 270-278
Author(s):  
Fadila Imran ◽  
Meutia Fitri
Keyword(s):  
Capital Market ◽  
Market Reaction ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Average Abnormal Return ◽  
Event Study Method ◽  
Before And After ◽  
Study Case ◽  
The Impact

The purpose of this research is to analyze the impact of sukuk rating announcement event upon market reaction in company which registered at Jakarta Islamic Index (JII) from 2011 until 2015 using average abnormal return during five days before and after event. The type of data used in this research is secondary data which obtained from financial statements publishing by capital market reference center that existed in Indonesia Stock Exchange. The sample used in this research is study case with the total of the population is 7 companies. Method used in this research is purposive sampling which yielded 5 companies sample for sukuk rating announcement event. Meanwhile, the examination of hypothesis used is event study method. The result of this research illustrate that sukuk rating announcement event did not give an impact upon market reaction. However, in case of considering each variable, there is a difference between before and after the occurrence of sukuk rating announcement event.

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)

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.

Pengaruh Audit Tenure dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011

Al-Buhuts ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 127-145
Author(s):  
Sayuthi Sayuthi
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Research Method ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Target Population ◽  
Financial Statements ◽  
Negative Influence ◽  
Manufacturing Company

This study aims to provide empirical evidence on the effect of audit tenure and audit committee to earning of quality. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2009-2011. This type of study is a research verificative or hypothesis testing research. The research method used in this research is census and balanced panel data. Target population in this study is a manufacturing company that has complete data for all variables studied. The population of this study is 39  firms which observed periods are 3 years. The data collection techniques using secondary data from financial statements have been audited and published www.idx.co.id obtained from website to the financial statements in the period 2009-2011. The hypothesis is tested by using multiple regression analysis. This result shows that (1) when there is not audit tenure and audit committee, earning of quality is at 95,4% and is not at 100% (2) audit tenure and audit committee simultaneously have negative influence toward earning of quality (3) Audit tenure and audit committee partially has negative influence toward earning of quality.

The relationship between narcissism, managerial overconfidence and comparability of financial statements of listed companies

2021 ◽  
Vol 19 (5) ◽  
pp. 681-700
Author(s):  
Mohammad Almaleki ◽  
Mahdi Salehi ◽  
Mahdi Moradi
Keyword(s):  
Stock Exchange ◽  
Chief Executive ◽  
Financial Statements ◽  
Business Environment ◽  
Multiple Regression Model ◽  
Content Type ◽  
Institutional Settings ◽  
Managerial Overconfidence ◽  
The Impact ◽  
The Relationship

Purpose This study aims to investigate the impact of managerial narcissism and overconfidence on financial statements’ comparability. In other words, this paper seeks to answer the question of whether the personality characteristics of managers may affect the level of financial statements’ quality of commercial entities or not. Design/methodology/approach The research hypotheses are tested using a sample of 896 observations taken from the Tehran Stock Exchange and 245 observations from the Iraqi Stock Exchange during 2012 and 2018 using the multiple regression model based on the combined data technique. Findings The findings show that managerial narcissism is positively and significantly associated with Iran’s financial statement comparability. In contrast, Iraqi data articulate a negative association between these two variables. This paper finds that Chief Executive Officer overconfidence and financial statements’ comparability are negatively related in both countries. Following the market variation, the different findings suggest that institutional settings such as the general managerial style, adopting international accounting standards (now IFRS) leading to the extent of auditing market globally in Iraq and suffering from international sanctions in Iran, the governing business environment may play an allocative role in preparing financial statements. Originality/value The present research is the first research conducted in two emerging markets (Iran and Iraq) examining the relationship between managers’ narcissism and overconfidence and financial statements’ comparability. Therefore, the present research in this area can significantly contribute to the development of science and knowledge.

scholarly journals IMPACT OF INFORMATION TECHNOLOGY INVESTMENT TO FINANCIAL PERFORMANCE ON BANKING SECTOR

2018 ◽  
Vol 2 (1) ◽  
pp. 41-46
Author(s):  
Hendra Gunawan ◽  
Serlyna Serlyna
Keyword(s):  
Information Technology ◽  
Financial Performance ◽  
Banking Sector ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sample Population ◽  
Manufacturing Companies ◽  
Financial Investment ◽  
Impact Of Technology ◽  
The Impact

This study examines the impact of technology on the performance of financial investment in banking companies listed in Indonesia Stock Exchange to prove its influence on the development of the banking company's financial performance. The data used in this research is secondary data uses financial statements that have been audited. Data analysis technique used is simple regression analysis. Results showed that between investments in information technology affect the company's financial performance. The results of this study illustrate that the company's financial performance would be if the investment in information technology in the company are used effectively and efficiently. This research is important for companies and organizations, in order to better the use or utilization of information technology in the enterprise. The company is only limited to the banking companies listed in Indonesia Stock Exchange, then further research is recommended to add criteria and indicator others that have not been addressed in this study, in addition to subsequent authors can also extend the sample population to another company with a different field such as manufacturing companies.

scholarly journals EFFECTS OF AUDIT AND NON-AUDIT SERVICES FEES ON CORPORATE PERFORMANCE OF FIRMS LISTED IN PAKISTAN

2021 ◽  
Vol 9 (3) ◽  
pp. 864-876
Author(s):  
Muhammad Naeem Khan ◽  
Adnan Ahmad ◽  
Muhammad Asad Khan ◽  
Aziz Javed ◽  
Zia ur Rehman
Keyword(s):  
Corporate Performance ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Firm ◽  
Body Of Knowledge ◽  
Audit Fee ◽  
Unique Study ◽  
Non Audit Services

Purpose of the Study: The main purpose of this study is to examine the effects of the provision of audit and non-audit services jointly by the same audit firm on the corporate performance of firms in the capital market of Pakistan. Methodology: This study uses hand-collected secondary data taken from firms' financial statements, the Pakistan Stock Exchange (PSX), the State Bank of Pakistan (SBP) for 2012-2016. Panel data analysis techniques are employed using E-views statistical software. Main Findings: we find a negative relation between audit and non-audit services fees with the firm performance. It is also documented that the appropriate amount of the NAS fee exceeds the amount of the audit fee received by the same auditor in the same assignment. Application of the Study: This study has vital implications from both theoretical as well as practical perspectives. It adds a significant aspect of audit and non-audit services provided in the context of Pakistan to the existing body of knowledge/literature. This study also implies the bifurcation of audit services provision and its serious implications on the corporate sector of Pakistan. These results thus, signify its implications for regulators as well as standard setters in Pakistan. Novelty/Originality of this Study: Various studies covering the audit aspect have been conducted in Pakistan. However, this is a unique study covering the multi-facet dimensions of audit, i.e., audit and non-audit services provision by the same audit firm and its effects/implications on corporate performance in Pakistan.

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