scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2014 ◽  
pp. 57-70
Author(s):  
Lamria Sagala
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Income Smoothing ◽  
Financial Risks ◽  
Manufacturing Companies ◽  
Public Ownership ◽  
Analysis Technique ◽  
Ownership Effect

This study aims to determine the effect of variable profitability (ROA), financial risks (DER), firm size (LnTA) and public ownership of the income smoothing practices in manufacturing companies listed in Indonesia Stock Exchange either simultaneously or partially. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2010-2012, as many as 135 companies. The sample was selected using purposive sampling method. The number of samples in this study were as many as 75 companies. Data collection was done by taking the documentation of financial statements of Indonesian Capital Market Directory and download the official website Indonesia Stock Exchange in www.idx.co.id and http://finance.yahoo.com. The analysis technique used is logistic regression analysis. The conclusion from this study is that the profitability (ROA), financial risks (DER), firm size (LnTA) and public ownership effect on the income smoothing. In partial, only the size of companies that have a significant effect on the income smoothing while the variable l profitability (ROA), financial risks (DER), and public ownership has no effect on the income smoothing.

scholarly journals PENGARUH FIRM SIZE, FINANCIAL DISTRESS, DEBT LEVEL, DAN MANAGERIAL OWNERSHIP TERHADAP KEPUTUSAN HEDGING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Husna Anniyati ◽  
Hermanto Hermanto ◽  
Siti Aisyah Hidayati
Keyword(s):  
Data Analysis ◽  
Firm Size ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Debt Level ◽  
Analysis Technique

This study aims to analyze the influence of firm size, financial distress, debt level, and managerial ownership on hedging decisions on manufacturing companies listed on the Indonesia Stock Exchange. This type of research is associative-causality research. The population of this research is all the go pubic manufacturing companies on the Indonesia Stock Exchange, which are 170 companies. The number of samples used was 81 companies, which were taken using a purposive sampling method. Data collection techniques use documentation techniques obtained from the annual financial statements of manufacturing companies. The data analysis technique uses the logistic regression analysis method. The results of data analysis show that: (1) firm size and managerial ownership variables have a positive and significant effect on hedging decisions and (2) financial distress and debt levels have a negative and insignificant effect on hedging decisions.Keywords:hedging, firm size, financial distress, debt level, managerial ownership

TINDAKAN PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2012 ◽  
Vol 8 (2) ◽  
pp. 139
Author(s):  
Astuti Yuli Setyani ◽  
Rikha Liffa
Keyword(s):  
Firm Size ◽  
Financial Risk ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Financial Risks ◽  
Public Ownership ◽  
Ownership Type ◽  
Industry Type ◽  
Analysis Technique

This study aimed to examine the effect of public ownership structure, industry type, firm size, profitability and financial risks affecting the income smoothing. Sample used in this study were 107 companies included in the manufacturing industry, financial institutions and real estate, and properties listed on Indonesia Stock Exchange in 2005-2009. The data analysis technique that used is logistic regression. The results obtained from this study showed that the profitability and financial risk affects the income smoothing, while the structure of public ownership, type of industry and firm size has no effect.Keywords: profitability, financial risk, income smoothing

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

scholarly journals Nilai, Size, Profitabilitas Perusahaan dan Praktik Perataan Laba

2021 ◽  
Vol 31 (3) ◽  
pp. 562
Author(s):  
I Ketut Winanda ◽  
Ida Bagus Putra Astika
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Firm Size ◽  
Capital Market ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Analysis Technique ◽  
Positive Effect

The capital market in Indonesia is currently growing, so that competition between companies is increasing. The company will try to increase the value of the company in order to attract investors to invest in the company. Management realizes that attention investors tend to only focus on profit, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of firm value, firm size and profitability on income smoothing practices in banking companies listed on the Indonesia Stock Exchange for the 2016-2018 periode. The number of samples selected in banking companies is as many as 31 companies, using the purposive sampling method. The data analysis technique used is a logistic regression analysis and the results showed that the firm value and firm size had a positive effect on income smoothing practices, while the profitability did not effect the income smoothing practice. Keywords: Income Smoothing; Firm Value; Firm Size; Profitability.

scholarly journals Deteksi Potensi Resiko Kecurangan pada Laporan Keuangan dengan Menguji Pengaruh Kualitas Audit, Size, Leverage dan Financial target terhadap Manajemen Laba Riil

2018 ◽  
Vol 5 (2) ◽  
pp. 097-107
Author(s):  
Indarti .
Keyword(s):  
Firm Size ◽  
Audit Quality ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Industrial Specialization ◽  
Analysis Technique ◽  
Big Four

This study is purposed to detect the potential risk of fraud in financial statements by examining the influence of audit quality, firm size, leverage, and financial target on real profit management. Audit quality in this study is measured by grouping Public Accountant Office into Big Four and Non Big Four and Auditor industrial specialization. Firm size is measured using Total Assets, Leverage and Financial Targets. The data used in this research are secondary sourced from the financial statements of manufacturing companies listed in the Indonesia Stock Exchange during 2012-2014. Using purposive sampling, there will be taken some samples to use. Data analysis method used is multiple linear regression tests using SPSS version 20. The samples selected based on purposive sampling method with population of 134 companies and a sample of 21 companies. Analysis technique methods used are descriptive statistic analysis, classical assumption test, F-statistic hypothesis test to examine the influence altogether with 5% level of accountability, and to test the partial coefficient regression, we used t-statistic test. The results show that Audit Quality, Firm Size, Leverage and Financial Targets significant.ly influence the fraud on financial statements with Real Profit Management proxy. Mean while, Audit Quality and Leverage have partial significant influences on financial statements frauds.

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 UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

2021 ◽  
Vol 5 (1) ◽  
pp. 34
Author(s):  
Tri Setyaningsih ◽  
Titiek Puji Astuti ◽  
Yunus Harjito
Keyword(s):  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Data ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Positive Effect

This Study aims to examine the effect of firm size, leverage and profitability on income smoothing of the manufacturers registered at the Indonesia’s Stock Exchange in 2014-2018. Type of research in this study is quantitative research. The data used be in the form of secondary data taken based on the company’s financial statements in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. The sampling technique of this study uses purposive sampling method. The analysis method of this research uses a regression analysis with Eviews 9 Version. Based on the result of analysis data in this research showes that the firm size have a positive effect on income smoothing while the leverage and profitability does not effect on income smoothing in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. Keywords: Firm Size, Leverage, Profitability, Income Smoothing

PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY

2018 ◽  
Vol 1 (3) ◽  
pp. 352
Author(s):  
Muhammad Rizal Saragih
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Variable Size ◽  
Independent Variables ◽  
Analysis Technique ◽  
The Relationship

The problems that will be discussed in this journal regarding the relationship between the business entity, the solvency of audit delay. The research method used in this study uses secondary data. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2013, 2014, 2015 and 2016. The sampling method in this study was purposive sampling. The criteria of the company being sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so the total number of samples in this study is 100 data. Independent variables in this study are company size, solvability and audit committee, variables dependent inthis study is audit delay. The data analysis technique used is multiple linear regression.The results of the analysis show that the solvability variable has a significant effect on audit delay. While the variable size of the company and the audit committee does not have a significant effect on audit delay.

scholarly journals Opini Auditor Dan Solvabilitas Sebagai Pemoderasi Pengaruh Profitabilitas Terhadap Audit Delay

2018 ◽  
pp. 1799
Author(s):  
I Gede Ari Dewanto ◽  
Anak Agung Ngurah Bagus Dwirandra
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Absolute Difference ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Sample Data ◽  
Negative Effect ◽  
Time Required ◽  
Audit Reports

Audit delay is the time required by the auditor to generate audit reports on the performance of a company's financial statements. The purpose of this study is to obtain empirical evidence about auditor opinion and solvency as a moderator of profitability effect on audit delay. This research was conducted at a manufacturing company listed on the Indonesia Stock Exchange (IDX) with a period of research in 2013-2015. The method of determining the sample in this study using purposive sampling method with a sample of 165 manufacturing companies during the period 2013-2015 that already meet the criteria for determining the sample. Data analysis technique applied in this research is test of absolute difference value. The results showed that Profitability had a significant negative effect on audit delay. Auditor opinion strengthens the negative effect of profitability on audit delay. Solvency weakens the negative effect of profitability on audit delay. Keywords: Audit Delay, Profitability, Auditor Opinion, Solvency.

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.

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