scholarly journals The Impact of Audit Committee, Firm Size, Profitability, and Leverage on Income Smoothing

2018 ◽  
Vol 2 (1) ◽  
pp. 61-74
Author(s):  
Veronica Indrawan ◽  
Sukrisno Agoes ◽  
Hisar Pangaribuan ◽  
Oluwatoyin Muse Johnson Popoola
Keyword(s):  
Adverse Effect ◽  
Financial Reporting ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Negative Influence ◽  
Income Smoothing ◽  
Secondary Source ◽  
Manufacturing Companies ◽  
The Impact

The objective of this study is to examine the impact of the audit committee, firm size, profitability, and leverage on income smoothing in manufacturing companies listed in Indonesia stock exchange for the period of 2013-2015. Regression statistics are employed to analyse the secondary source of data collected from the annual report of the companies. Measurement of income smoothing is proxied by discretionary accruals. The results of the study reveal that the firm size has a direct positive influence on income smoothing in the listed manufacturing companies in Indonesia. In essence, the more significant a firm size, the more actively performed income smoothing practices. In contrast, profitability indicates an adverse effect on income smoothing in the listed manufacturing companies. The adverse effect indicates that the higher the profit generated, the lesser the income smoothing practices performed. Similarly, leverage posits an adverse effect on income smoothing in the manufacturing sector. This indicates the smaller the risk of companies debt, the more exceptional the practice of income smoothing occurs. The audit committee size similarly shows a negative influence on income smoothing in the listed manufacturing companies. This finding indicates the larger audit committee size, the smaller practice of income smoothing. This occurs because the audit committee oversight function on financial reporting is more efficiently performed. The result of this research shows the contribution to theory, practice, and method, especially in developing countries.

scholarly journals Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Periode 2014-2016

2018 ◽  
Vol 23 (3) ◽  
pp. 347
Author(s):  
William Sanjaya, Lukman Suryadi
Keyword(s):  
Logistic Regression ◽  
Empirical Research ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Negative Influence ◽  
Income Smoothing ◽  
Cash Holding ◽  
Manufacturing Companies ◽  
Financial Leverage

The purpose of this empirical research is to examine the effect of firm size, financial leverage, profitability, and cash holding against income smoothing in the manufacturing companies listed on the Indonesia Stock Exchange from 2014-2016. This research uses 63 manufacturing companies that were selected using purposive sampling method for a total of 189 data in three years.In this study, the hypotheses test is performed using the logistic regression model.The results showed that profitability, cash holding and firm size has no effect on income smoothing. Financial Leverage has a negative influence on income smoothing.

scholarly journals PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

2021 ◽  
Vol 7 (1) ◽  
pp. 56
Author(s):  
Erma Setiawati ◽  
Eskasari Putri ◽  
Nanda Devista Devista
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Analysis Data ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Logistic Regression Method

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh profitabilas, ukuran perusahaan, kepemilikan institusional, dan komite audit terhadap ketepatan waktu pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, sehingga diperoleh 84 perusahaan manufaktur selama 3 tahun. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis data yang digunakan adalah metode regresi logistik. Hasil dari penelitian ini menunjukkan bahwa profitabilitas, ukuran perusahaan, kepemilikan institusional, dan komite audit tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan.Kata kunci: profitabilitas, ukuran perusahaan, kepemilikan institusional, komite audit, ketepatan waktu pelaporan keuanganAbstractThis study aims to determine the effect profitability, firm size, institutional ownership and audit committee to the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange period 2017-2019. Sampling method used in this research is purposive sampling, so that obtained 84 manufacturing companies for period 3 years. Data used in the study is a secondary data. Analysis data technique used is logistic regression method. The result shows that profitability, firm size, institutional ownership and audit committee not significant to the timeliness of financial reporting.Keywords: profitability, firm size, institutional ownership, audit committee, timeliness of financial reporting

scholarly journals Opini Audit Pemoderasi Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Institusional, Dan Komite Audit Terhadap Ketepatanwaktuan

2019 ◽  
Author(s):  
Fadhli Azhari ◽  
Muhammad Nuryatno
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Analysis Technique

The purpose of this research is to find the role of audit opinion as a moderator of the effects of profitability, firm size, institutional ownership, and audit committee on the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange between 2012 and 2016. Purposive sampling was used in this research to obtain 96 sample manufacturing companies. The data analysis technique that was used in this research is logistic regression. The hypothesis testing showed that profitability and firm size positively affects the timeliness of financial reporting. Meanwhile, institutional ownership and audit committee does not affect the timeliness of financial reporting. Audit opinion cannot moderate the effect of profitability, firm size, institutional ownership, and audit committee on the timeliness of financial reporting. Keywords: profitability, firm size, institutional ownership, audit committee, audit opinion, timeliness

scholarly journals PERAN OPINI AUDIT SEBAGAI PEMODERASI PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

2020 ◽  
Vol 7 (1) ◽  
pp. 61
Author(s):  
Fadhli Azhari ◽  
Muhammad Nuryatno
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Data ◽  
Manufacturing Companies ◽  
Statistics Analysis ◽  
Audit Opinion ◽  
Logistic Regression Method

<em>The purpose of this research is to find the role of audit opinion as a moderator of the affect of profitability, firm size, institutional ownership, and audit committee to the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange period 2012 to 2016. The population of this research are 133 companies. Sampling method that used in this research is purposive sampling, so that obtained 96 sample companies for 5 years observation (2012 – 2016) with 480 analysis unit. Analysis data technique that used in this research is descriptive statistics analysis dan inferencial statistics analysis with logistic regression method. The hypothesis testing showed that (1) profitability positively affects the timeliness of financial reporting, (2) firm size positively affects the timeliness of financial reporting, (3) institutional ownership does not affect the timeliness of financial reporting, (4) audit committee does not affect the timeliness of financial reporting, (5) audit opinion can not moderate the affect of profitability to the timeliness of financial reporting, (6) audit opinion can not moderate the affect of firm size to the timeliness of financial reporting, (7) audit opinion can not moderate the affect of institutional ownership to the timeliness of financial reporting, (8) audit opinion can not moderate the affect of audit committee to the timeliness of financial reporting.</em>

scholarly journals KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH WORKLOAD DAN MASA PERIKATAN AUDIT PADA KUALITAS AUDITe

2016 ◽  
Author(s):  
Theresia Julina Rusli ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Quality Audit ◽  
Final Sample ◽  
The Impact

This  research  aims to find empirical evidence  about the impact  of  workload  and  audit tenure  on  audit quality  and  using audit  committee  as  a  moderating  variable. This  research  focused  on  manufacturing companies  that  listed  on  the  Indonesia Stock Exchange. Sample was collected using   purposive sampling method and resulted 31  companies as a final sample.  The  data are analyzed by using Moderated Regression Analysis (MRA). The results of  this research indicate  that the  workload  has a negative  impact on  audit quality.  Audit tenure has a positive impact on audit quality. Audit committee reduces the negative impact of workload on audit quality. And audit committee reduces the positive impact of audit tenure on audit quality.

scholarly journals Pengaruh Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan

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

PENGARUH FINANCIAL LEVERAGE, PROFITABILITAS, NET PROFIT MARGIN, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA

AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (2) ◽  
pp. 225-242
Author(s):  
Dhea Ramadani Mirwan ◽  
Muhammad Nuryatno Amin
Keyword(s):  
Logistic Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Positive Effects ◽  
Net Profit ◽  
Negative Effect

The aim of this research is to prove the effect of financial leverage, profitability, net profit margin and firm size to the income smoothing. Population of this research is manufacturing companies listed at the Indonesia Stock Exchange (BEI) for the period of 2016-2018 with sampling determined by purposive sampling. Data analyzed using logistic regression (binary logistic regresion). The results of this research showed that financial leverage and profitability have negative effect to income smoothing, and at the opposite net profit margin has positive effects  to income smoothing. Whereas firm size has no effects to income smoothing

scholarly journals PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP CORPORATE RESPONSIBIITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018

2021 ◽  
pp. 88-98
Author(s):  
Jessica Sumondag ◽  
Linda A. O Tanor ◽  
Anita N. Kambey
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Social Activity ◽  
Industrial Sector ◽  
Negative Influence ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Corporate Social ◽  
The Impact

ABSTRAK Corporate social responsibility merupakan kegiatan sosial yang dilakukan oleh perusahaan untuk masyarakat. Penelitian ini bertujuan untuk melihat dampak profitabilitas dan leverage terhadap corporate social responsibility pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018 dan difokuskan pada sektor industri dasar dan kimia, penarikan sampel menggunakan purposive sampling dan diperoleh 20 perusahaan yang menghasilkan 60 data panel. Metode dalam riset ini memakai pendekatan kuantitatif dengan teknik analisis data yang dipa analisis regresi berganda dengan bantuan aplikasi SPSS 22. Hasil riset menunjukkan bahwa profitabilitas mempunyai dampak terhadap corporate social responsibility  dengan nilai signifikan sebesar 0,001 sedangkan leverage tidak memilki pengaruh yang signifikan terhadap corporate social responsibility. Kata kunci : Corporate Social Responsibility, Profitabilitas, Leverage. ABSTRACT Corporate social responsibility is a social activity carried out by the companies for the community. This study intends to see the impact of profitability and leverage on corporate social responsibility in manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2016-2018 and is focused on one sector, namely the basic industrial sector and chemicals, with sampling using purposive sampling and obtained 20 companies that produced 60-panel data. The method used in this research is the quantitative approach. This research also used the data analysis technique, with multiple regression analysis using the support of the SPSS 22 application. The results showed that profitability has an impact on corporate social responsibility with a significant value of 0.001 while leverage does not have a significant negative influence on corporate social responsibility. Keywords: Corporate Social Responsibility, Profitability, Leverage.

scholarly journals AN EXAMINATION OF VOLUNTARY DISCLOSURE, INDEPENDENT BOARD, INDEPENDENT AUDIT COMMITTEE AND INSTITUTIONAL OWNERSHIP: FIRM SIZE AS A MODERATOR

2019 ◽  
Vol 2 (2) ◽  
pp. 509
Author(s):  
Hisar Pangaribuan
Keyword(s):  
Firm Size ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Final Section ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Board Members ◽  
The Public ◽  
The Impact ◽  
Independent Audit

: This study examines the impact of the independent board, independent audit committee and institutional ownership on voluntary disclosure (by placing company size as a moderating variable) in Indonesia banking companies. Data collected from the annual report of banking companies listed on the Indonesia Stock Exchange throughout the year of study. Hypotheses developed to be tested with a variance based approach and the results were interpreted. The result has shown that the increase of independent board members and independent audit committee members tend to decrease the level of voluntary disclosure (although the impact is not significant). Independent board and independent audit committee performed this to reduce cost due to a high disclosure and to avoid the threat of high competition in banking companies. The other result has shown that institutional investors are considered more professional and powerful in supervising management to disclose more information to the public. The final section of the study's findings indicated that firm size cannot be as a moderating variable on the impact of the independent board, independent audit committee and institutional ownership toward voluntary disclosure.

scholarly journals PENGARUH KECAKAPAN MANAJERIAL, PENERAPAN CORPORATE GOVERNANCE, KOMPENSASI BONUS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2015-2017)

2019 ◽  
Vol 5 (2) ◽  
pp. 165
Author(s):  
Binsar Simajuntak ◽  
Lucky Amirullah Anugerah
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Negative Influence ◽  
Positive Influence ◽  
Company Size ◽  
Manufacturing Companies ◽  
Managerial Skills ◽  
Positive Effect

<p><em><span style="font-size: medium;">The purpose of this study was to examine the effect of Managerial Skills, Corporate Governance, Bonus Compensation, Leverage on Earnings Management with Company Size as a moderating variable. Managerial ownership is measured using Confirmatory Factor Analysis, Corporate Governance is measured based on the Asean Corporate Governance Balance Scorecard, Bonus Compensation is measured by the company's dummy compensation bonus, Leverage is measured using the debt to equity ratio, Company Size is measured using Log Natura of total assets, and Profit management is measured by using the Stubben model with the Conditional revenue model proxy.Hypothesis testing is done by using multiple regression models by first performing a classic assumption test. The population and sample used in this study were 80 companies with a total of 181 observation samples of manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The results of this study are (1) Managerial skills do not have a positive effect on earnings management (2) Corporate governance does not negatively affect earnings management (3) Bonus compensation has a positive effect on earnings management (4) Leverage has a positive effect on earnings management (5) Size company has a negative effect on earnings management (6) Company size does not weaken the positive influence of managerial skills on earnings management (7) Firm size does not weaken the negative influence of corporate governance on earnings management (8) Firm size weakens the positive effect of bonus compensation on earnings management (9) Company size weakens the positive influence of leverage on management.</span></em></p>

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