scholarly journals Pengaruh Profitabilitas, Ukuran Perusahaan, Opini Auditor, Dan Umur Perusahaan Terhadap Audit Delay Pada Perusahaan Sektor Perdagangan Eceran

2021 ◽  
Vol 1 (11) ◽  
pp. 674-685
Author(s):  
Darwen Juanta ◽  
Suklimah Ratih
Keyword(s):  
Negative Impact ◽  
Hypothesis Test ◽  
Statistical Test ◽  
Retail Trade ◽  
Financial Statement ◽  
Company Size ◽  
Economic Decision Making ◽  
Financial Statement Audit ◽  
Negative Effect ◽  
Trade Sector

Audit Delay is the duration needed for completion of the financial statement audit performed by the auditor measured from the date of the company's annual financial statements, to the date of the issuance of the independent audit report. The longer an Audit Delay will have a negative impact and will delay the publication of financial statement information which can affect economic decision making. The purpose of this study is to examine and determine the effect of Profitability, Company Size, Auditor Opinion, and Company Age on Audit Delay in retail trade sector companies in 2017-2019. This study uses data from retail trade sector companies in 2017-2019. After selecting the sample, there were 21 companies selected in this study. The statistical test used in this research is a descriptive statistical test. While the hypothesis test used multiple linear regression tests. The results of this test indicate that (1) Profitability and Auditor Opinion have negative effect on Audit Delay. (2) based on the conducted research, it can be seen that company size and company age have no effect on audit delay.

scholarly journals The Effect of Capital Structure, Liquidity, and Company Size towards Profitability

2020 ◽  
Vol 12 (4(J)) ◽  
pp. 59-66
Author(s):  
Joy Pandapotan ◽  
Noegrahini Lastiningsih
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Annual Report ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Company Size ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of capital structure, liquidity, and company size on profitability in state-owned companies listed on the Indonesian state-owned enterprise website in 2016 - 2018. This research uses a quantitative approach. This study uses secondary data from company financial and annual report, the sample consists of 65 stated-owned companies. The data analysis technique in this study uses multiple linear regression, classic assumption test, and the hypothesis test consists of  the t-test. Based on the results of data analysis known that capital structure has a insignificant negative effect on profitability, liquidity has a significant positive effect on profitability, and company size has a significant negative effect on profitability. The results of this study are expected to be useful for managers in making decisions related to company management, beneficial for investors in choosing investments, and being useful as a reference for further researchers who studying profitability variables

scholarly journals The Influence of Company Size and Debt to Asset Ratio on Return On Assets

2021 ◽  
Vol 8 (1) ◽  
pp. 9-13
Author(s):  
Dwi Shahfira ◽  
Nanu Hasanuh
Keyword(s):  
Stock Exchange ◽  
Debt Management ◽  
Financial Statement ◽  
Company Size ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Negative Effect ◽  
Independent Variable ◽  
The Stability ◽  
Positive Effect

This research purposed to identify the effect of Company Size (SIZE) and Debt to Asset Ratio (DAR) on Return On Asset (ROA). The dependent variable was Return On Assets (ROA) and the independent variable was Company Size (SIZE) and Debt to Asset Ratio (DAR).  Data were obtained from the financial statement of 12 manufacturing companies in sub-sector of automotive registered on Indonesia Stock Exchange in the period 2014-2018. The study used Multiple Linear Regression Test as the data analysis method. The results show that Company Size partially had a significant positive effect on Return On Assets (ROA). Also, Debt to Asset Ratio (DAR) partially had a significant negative effect on Return On Assets (ROA). Simultaneously, Company Size (SIZE) and Debt to Asset Ratio (DAR) had effect on Return On Assets (ROA). So, the company should keep the stability of the company size and expect to perform debt management properly to optimize increasing the level of Return On Assets (ROA) and remain stable.

The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence

1999 ◽  
Vol 18 (s-1) ◽  
pp. 7-26 ◽  
Author(s):  
D. Jordan Lowe ◽  
Marshall A. Geiger ◽  
Kurt Pany
Keyword(s):  
Negative Impact ◽  
Positive Impact ◽  
Internal Audit ◽  
Auditor Independence ◽  
Financial Statement ◽  
Current Position ◽  
Financial Statement Audit ◽  
Study Support ◽  
External Auditor ◽  
Management Functions

The accounting profession is currently attempting to redefine its role and is expanding the types of services provided. With this expansion, however, comes a concern regarding the potential lack of independence between the auditor and the client requesting these services. This exploratory study examines whether the outsourcing of the internal audit function to the company's external auditor affects financial statement users' perceptions of auditor independence oand financial statement reliability, as well as loan decisions. The overall objective of this study is to assess reactions to various internal-audit outsourcing arrangements, and in doing so, to evaluate the accounting profession's current position regarding the acceptability of performing this type of “extended audit service” to audit clients. Results indicate significant differences across the various outsourcing groups involving the company's external auditor and the nonoutsourced group. Specifically, auditor performance of management functions had a significantly negative impact on users' perceptions of auditor independence and financial statement reliability, and resulted in the lowest percentage of loan approvals. However, the separation of audit-firm staff performing the outsourced internal audit from those performing the financial statement audit had a significantly positive impact on financial statement users' perceptions and loan approvals. The findings of this study support the AICPA's current position on internal audit outsourcing and also suggest that a requirement be established that provides a distinct separation of staff between a CPA firm's internal and external audit teams.

Market reactions to the internal control reporting presentation format: combined vs separate audit reports

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hyeesoo (Sally) Chung ◽  
Sudha Krishnan ◽  
John Lauck ◽  
Jinyoung Wynn
Keyword(s):  
Internal Control ◽  
Negative Impact ◽  
Unintended Consequences ◽  
Financial Statement ◽  
Presentation Format ◽  
Market Reactions ◽  
Content Type ◽  
Financial Statement Audit ◽  
Material Weaknesses ◽  
Audit Reports

PurposeThis paper aims to investigate whether the stock market reacts to presentation options available to auditors under AS 2 (providing separate financial statement audit and internal control over financial reporting [ICOFR] audit reports, or presenting a combined report with both audit opinions). Design/methodology/approachDrawing on psychology theory, the authors hypothesize that presenting material weaknesses in ICOFR with an unqualified financial statement audit in a combined report effectively dilutes the weight placed on the material weaknesses perceived by investors. The authors further hypothesize the presentation format effect to vary by type of material weaknesses since some material weaknesses are considered more serious than others. The authors examine ICOFR and audit reporting and cumulative abnormal return data from 2007 to 2017 using two-stage least squares regression analysis. FindingsThe results show that a combined report of ineffective ICOFR and unqualified financial statement audit reduces the negative impact of material weakness disclosures on stock price reactions, but only when the weaknesses involve more serious entity-wide controls, as opposed to controls over specific accounts. Practical implicationsThe findings help inform preparers, auditors, regulators and investors about the potentially unintended consequences of reporting format choice. Originality/valueThe findings contribute to the literature on internal control disclosures by demonstrating that market reactions to these disclosures depend not only on the types of material weaknesses disclosed but also on their presentation format.

scholarly journals Analisis Pengaruh Ukuran Perusahaan, ROA dan DAR terhadap Audit Delay (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2016)

2018 ◽  
Vol 1 (2) ◽  
pp. 221-232
Author(s):  
Okalesa Okalesa
Keyword(s):  
Linear Regression ◽  
Financial Reporting ◽  
Capital Market ◽  
Stock Exchange ◽  
Multiple Linear Regression Model ◽  
Financial Statement ◽  
Company Size ◽  
Financial Statement Audit ◽  
Increasing Demand ◽  
Observation Period

Development of capital market in Indonesia has an impact on increasing demand for financial statement audit. A delay in financial reporting is indirectly interpreted by investors as a bad signal for the company. This study aims to analyze the factors that affect the audit delay in the consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) observation period is 6 years from 2011 to 2016. This test uses multiple linear regression model. The sample of the research is 27 companies engaged in the industry of goods and consumption. The results showed partially firm size, ROA, and DAR have significant effect on audit delay. Keywords: Company Size, ROA, DAR, and Audit Delay

scholarly journals ANALISIS PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN RISIKO LIKUIDITAS TERHADAP PENGUNGKAPAN BERBASIS WEB

2020 ◽  
Vol 20 (2) ◽  
pp. 263
Author(s):  
Amir Faisal ◽  
Vivi Julianti
Keyword(s):  
Banking Sector ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Liquidity Risk ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Company Size ◽  
Web Based ◽  
Financial Report ◽  
Negative Effect

<em>The purpose of this research is to examine the influence of company size, leverage, profitability and liquidity risk on web-based disclosure. Data obtained from the company's quarter financial report downloaded on the website www.idx.co.id. The sampling method used purposive sampling with criteria listed on Indonesia Stock Exchange in 2018, company included in banking sector and have an official website, the website personally belongs to the company not the parent nor the group, is not under inaccessible or under maintenance when the sampling takes place, the company issued and had not suffered net loss in the quarterly financial statement of 2018, and does not belongs to Islamic banking. Data analysis techniques used are descriptive statistics, classical assumption test, and regression test with multiple linear regression analysis using SPSS. The results showed that company size had positive effect on web based disclosure, leverage and liquidity risk had negative effect on web based disclosure, and profitability did not affect the web based disclosure.</em>

scholarly journals Analisis Dampak Likuiditas, Leverage dan Ukuran Perusahaan Terhadap Peringkat Obligasi

2021 ◽  
Vol 1 (2) ◽  
pp. 79
Author(s):  
Hafizhoh Kaltsum ◽  
Dahlia Tri Anggraini
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Company Size ◽  
Bond Rating ◽  
Analysis Technique ◽  
Negative Effect

The aim of this reseach is to analyze the effect of liquidity, leverage, and company size on bond rating which rated by PT. Pemeringkat Efek Indonesia (PEFINDO). The samples were processed by selecting the population with specific criteria (purposive sampling technique), 55 samples obtained from financial statement of financial companies (financing subsector) in www.idx.co.id for the 2014-2018 periods. The quntitative associative method with multiple linear regression analysis as a data analysis technique. The results of this research indicate that both liquidity and leverage have significant negative effect on bond rating partially.Company size has no significant effect on bond rating partially  

scholarly journals The Effect of Company Size, Operating Profit/Loss, and Reputation of KAP Auditor on Audit Delay

2019 ◽  
Vol 9 (1) ◽  
pp. 87
Author(s):  
Muhammad Ridwan Tikollah ◽  
Samsinar Samsinar
Keyword(s):  
Stock Exchange ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Operating Profit ◽  
Research Population ◽  
Negative Effect ◽  
Big Four

This associative-causal study aimed determine the effect of company size, operating profit/loss, and reputation of the Public Accountant Firm (Kantor Akuntan Publik/KAP) auditor on audit delay, simultaneously and partially; and which of both variables dominantly affect audit delay of banking companies listed on the Indonesia Stock Exchange (IDX). The research population was all banking companies listed on the IDX, while the samples were 30 banking companies taken by purposive sampling technique. Data collection was done by documentation techniques. Data analysis was carried out by: (1) data test (classic assumption test), and (2) hypothesis test, including: multiple linear regression analysis, F test, and t test. The results showed: (1) company size, operating profit/loss, and reputation of KAP auditor simultaneously affect audit delay, (2) company size had a negative effect on audit delay, thus the larger size of the company would need shorter time on audit delay; the profit/loss of the company had a positive effect audit delay, thus when the company was profit would need longer time on audit delay; reputation of KAP auditor had no effects on audit delay, thus Big Four KAP and non Big Four KAP carried our audit need the same period time; (3) company size had a dominant effect on audit delay, thus the auditors carried out audit dominantly affected by company size.

PD-L1 and survival in oral cavity squamous cell carcinoma

2020 ◽  
Vol 25 (4) ◽  
pp. 287-294
Author(s):  
S. I. Kutukova ◽  
N. P. Beliak ◽  
G. A. Raskin ◽  
M. S. Mukhina ◽  
Yu. V. Ivaskova ◽  
...  
Keyword(s):  
Squamous Cell Carcinoma ◽  
Oral Cavity ◽  
Cell Carcinoma ◽  
Tumor Cells ◽  
Squamous Cell ◽  
Immune Cells ◽  
Negative Impact ◽  
Progression Free Survival ◽  
Negative Effect ◽  
Effect Of Pd

Relevance. Prognostic value of PD-L1 expression in oral cavity squamous cell carcinoma (OCSCC) and its effect on survival is still controversial. It should be to determine the prognostic role of PD-L1 expression on tumor and immune cells of OCSCC and assess their effect on overall survival (OS) and progression-free survival (PFS).Materials and methods. A prospective study included 145 patients, first diagnosed with OCSCC. PD-L1 expression on tumor and immune cells, infiltrating tumor and its microenvironment, was assessed in all tumor samples by IHC, CPS was calculated. Cut-off values were determined by ROC analysis for identification of PD-L1 expression effect on OS and PFS.Results. Most patients with oral mucosa squamous cell carcinoma showed positive expression of PD-L1 on tumor (77.2%) and immune cells (92.4%). The median PD-L1 expression on tumor cells was 13.5% [1.0-40.0], the median PD-L1 expression on immune cells was 5.0% [1.0-11.0], and the median CPS – 18.0 [3.0-7.8]. Univariate and multivariate analyses revealed a significant negative effect of PD-L1 expression on immune cells ≤ 7% on OS (HR 0.66; 95% CI 0.45-0.93; p = 0.0498); PD-L1 expression in tumor cells ≤ 15% (HR 0.65; 95% CI 0.43-0.98; p = 0.0416) and CPS ≤ 21 (HR 0.62; 95% CI 0.44-0.92; p = 0.0183) for PFS. PD-L1 expression in tumor cells ≤ 6% (HR 0.71; 95% CI 0.47-1.08; p = 0.1096) and CPS ≤ 7 (RR 0.67; 95% CI 0.44-1.01; p = 0.0575) had a confident tendency to negative impact on OS.Conclusion. Positive PD-L1 expression in tumor and immune cells as well as CPS are effective additional factors in the prognosis of the disease course, OS and PFS in patients with OCSCC.

APAKAH FAKTOR EKSTERNAL MEMPREDIKSI UNDERPRICING LEBIH BAIK DIBANDINGKAN FAKTOR INTERNAL? STUDI INITIAL PUBLIK OFFERING DI BEI TAHUN 2009-2017

2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Saefudin Saefudin ◽  
Tri Gunarsih
Keyword(s):  
Interest Rates ◽  
Initial Public Offering ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Secondary Market ◽  
Company Size ◽  
Negative Effect ◽  
Underwriter Reputation ◽  
Public Offering

Underpricing is a phenomenon that still occurs in the Indonesian capital market, where the offering price of shares in the primary market is lower than the opening price or closing price on the first day on the secondary market. This study aims to examine the effect of Return On Assets (ROA), Debt to Equity Ratio (DER), company size, underwriter reputation, age, and interest rates on the underpricing of shares in companies’s Initial Public Offering (IPO) listing on the Indonesia Stock Exchange (BEI) in 2009 to 2017. The population in this study are companies that conduct IPOs on the BEI period 2009 to 2017. The sample selection in this study uses a purposive sampling method, based on certain criteria. The sample in this study were 183 underpricing companies from 205 companies conducting IPO in the period 2009 to 2017. The data used in this study used secondary data. The multiple regression analysis was implemented in this study. The results showed that DER, company size, and underwriter reputation did not significantly influence underpricing. While ROA, age and interest rates have a significant negative effect on underpricing. In this study, investors consider ROA, age, interest rates compared to DER, company size, and the reputation of the underwriter to invest in companies that make an IPO.Keywords: Underpricing, Initial Public Offering, and Indonesian Stock Exchange.

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