scholarly journals The Effect of IFRS Adoption on the Readability of Annual Reports: An Empirical Study of Indonesian Public Companies

2019 ◽  
Vol 21 (2) ◽  
pp. 49-57
Author(s):  
Irfan Hidayatullah ◽  
Dyah Setyaningrum
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Negative Relationship ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Public Companies ◽  
Financial Firms ◽  
Ifrs Adoption

This study aims to determine the effect of IFRS adoption on the readability of annual reports readability in Indonesia. The sample of this study includes 52 non-financial firms within a four-year period, from 2010-2011 and 2013-2014, with 208-year observations. Hypothesis testing is conducted by multiple linear regression analysis. This study provides evidence that IFRS adoption has significant and negative relationship with disclosure readability in Indonesian public companies. Implication of this study is IFRS adoption requires more sophisticated and/or more competent users of financial statements, measured by higher requirements of years of education needed to comprehend the disclosures.

scholarly journals PENGARUH IPM, PDRB DAN JUMLAH PENGANGGURAN TERHADAP PENDUDUK MISKIN DI PROVINSI JAMBI

2017 ◽  
Vol 1 (1) ◽  
pp. 113 ◽  
Author(s):  
M Alhudhori
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Positive Relationship ◽  
Central Government ◽  
Linear Regression Analysis ◽  
Negative Relationship ◽  
Multiple Linear Regression Analysis ◽  
The Poor ◽  
Poor Population

In fact the construction economy is rangkayan activity by exploiting the whole potential of the basic capital as epektif and efficiently through perancanaan kesejahtraanin order to improve society. The fulfillment of the basic needs of the society especially health, education, food and nutrition is something very fundamental in the context of the development of community welfare (welfare), human development (humandevelopment) and reduction of poverty (poverty reduction). Strategic issues in the governance of the Jambi province are not much different from the Central Government (the problem), namely the still high number of poverty. Based on multiple linear regression analysis of the HDI have a positive relationship towards the poor population where if the HDI rose 1 percent then the number of poor population will rise of0.358. Based on multiple linear regression analysis of the GDP had a negative relationship toward the poor population, which if GDP rises 1 percent then the number ofpoor population will be down by-0.006. Multiple linear regression analysis based onthe number of unemployment has positive relationship towards the poor population where if the number of unemployed rose 1 percent then the number of poor population will rose by 0.010.Keyword: influence of IPM, PDRB and the number of unemployed

scholarly journals Student Investor’s Attentiveness In Islamic Stocks

2021 ◽  
Vol 6 (1) ◽  
pp. 58-77
Author(s):  
Ana Fitria ◽  
Teuku Syifa Fadrizha Nanda ◽  
Dhea Purnama Nurman
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Market ◽  
Financial Literacy ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Companies ◽  
Independent Variables ◽  
Banda Aceh

The stock market is a meeting place for investors and go public companies, one of parties included in investors is student of faculty of economics and business that is expected to become an expert in the stock market. Student investor’s attentiveness is influenced by several factors such as the return perception and financial literacy. This study employs a quantitative associative approach while a set of questionnaire were asked to students of Faculty of Islamic Economics and Business, UIN Ar-Raniry Banda Aceh. Using multiple linear regression analysis, it showed that both return perception and financial literacy affect investment attentiveness. However, both independent variables only contribute 29% to affect dependent variable; there are other variables affect the investment attentiveness which were not included in this study. Either adding more variables or using different type of research method is suggested for further study.

scholarly journals Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Pada Kap Di Wilayah Malang Raya

2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Alfonsa Meltisiana Gunur ◽  
Sulistyo Sulistyo ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Business World ◽  
The Public ◽  
Intense Competition

The development of an increasingly advanced era of globalization leads to intense competition in the business world. This is seen in the business world to always maintain the accuracy and accountability of financial statements through auditing activities. In auditing financial statements required a competent and independent auditors in order to produce audit quality. However, there are still many cases that hit public accountants so that the public doubts the competence and independence of auditors. This research was conducted by distributing questionnaires to auditors in KAP Malang Raya area. The method used is multiple linear regression analysis. Based on the research, the competence and the independence value of sig 0,037 are smaller than 0,05,the competence value of sig 0,019 is smaller than 0,05, independence of sig value. 0.009 is smaller than 0,05 From the results of this study, 1) competence and independence has simultaneously effect on audit quality, 2) Competence has partial effect on audit quality and 3) Independence has partial effect affect on audit quality.

scholarly journals PENGARUH TINGKAT BAGI HASIL DAN BI RATE TERHADAP BESARNYA TABUNGAN MUDHARABAH PADA BANK SYARIAH PERIODE 2013-2018

2019 ◽  
Vol 7 (2) ◽  
pp. 121
Author(s):  
Falahuddin Falahuddin ◽  
Muchsal Mina
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Analysis Method

This study aims to analyze the Effect of Profit-Sharing Rate and BI Rate on the amount of Mudharabah Savings in Islamic Banks from 2013 to 2018. This study uses secondary data in the form of Islamic Bank financial statements accessed on www.idx.com. The data analysis method used is multiple linear regression analysis. The sample used in this study is 12 banks. The results show that the profit-sharing rate partially has a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia, the BI rate has no effect on Mudharabah savings in Islamic banks in Indonesia. Simultaneously, the profit-sharing rate and BI rate have a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia.

scholarly journals Pengaruh Penyaluran Kredit Dan Pendapatan Bunga Terhadap Profitabilitas Pada KPRI-UNM Di Kota Makassar

2020 ◽  
Vol 3 (1) ◽  
pp. 29
Author(s):  
Abd Rijal ◽  
Samsinar Samsinar ◽  
Nurjannah Nurjannah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Interest Income

This research aims to determine how much influence the credit lending and interest income to profitability on KPRI-UNM. The variables in this research were the distribution of credit (X1), interest income (X2) and profitability (Y). The population included all financial statements on KPRI-UNM in Makassar city and the sample in this research was financial statements on KPRI UNM for the last three years from 2016 until 2018. Data collection techniques used documentation and interviews. Data analysis techniques used Multiple Linear Regression Analysis, T-Test, and F-Test. The results of this research showed that the distribution of credit and interest income partially and simultaneously had a significant effect on profitability

scholarly journals Analisis Faktor-Faktor yang Mempengaruhi FDR Bank Umum Syariah (Studi Kasus PT Bank Muamalat Indonesia Tbk)

2020 ◽  
Vol 1 (1) ◽  
pp. 37-53
Author(s):  
Hanafi Nugraha ◽  
Destian Arshad
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Statistical Data ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Analysis Tool ◽  
Islamic Banks ◽  
Research Model

The purpose of this study is to analyze factors that affect the liquidity capability of Islamic banks in Indonesia. One of the ratios which used to measure the ability of liquidity and to assess the financial performance of an Islamic bank is FDR. variables which used are ROA, CAR, NIM, and BI Rate. The data used in the study were secondary data on the quarterly financial statements of PT. Bank Muamalat Indonesia Tbk for the period 2012-2019. The research model or analysis tool used in this study is multiple linear regression analysis using statistical data processing applications. The results of this research are that the variables ROA, CAR, NIM, and BI Rate have a simultaneous effect on FDR and partially NIM and BI Rate have a significant effect on FDR, while ROA and CAR partially do not have a significant effect on FDR.

scholarly journals Pengaruh Pengalaman Kerja dan Ukuran KAP Pada Kualitas Audit dengan Komitmen organisasi Sebagai Pemoderasi

2018 ◽  
pp. 497
Author(s):  
Agis Fitriyah Halifah ◽  
Anak Agung Ngurah Bagus Dwirandra
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Firm Size ◽  
Work Experience ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Audit Firm

The quality of the audit results is the most important of the auditing process of a financial statement. With good audit quality, the financial statements can be used as a basis for making decisions for the company and trustworthy other parties concerned with the financial statements. This study aims to obtain empirical evidence regarding the effect of work experience and audit firm size on audit quality as well as the moderate influence of organizational commitment. The sample used amounted to 53 respondents with saturated sampling method. Data analysis techniques used are multiple linear regression analysis and moderation regression. The result of multiple linear regression analysis showed that the work experience and audit firm size had a positive effect on the audit quality, while the result of moderation regression analysis showed that the organizational commitment was not able to moderate the influence of work experience on audit quality and organizational commitment to reinforce the influence of the audit firm size on audit quality.

scholarly journals PENGARUH INTELLECTUAL CAPITAL, FINANCING TO DEPOSIT RATIO DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA

2020 ◽  
Vol 5 (1) ◽  
pp. 85-95
Author(s):  
Fakhri Hatta ◽  
Fauziah Aida Fitri
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Intellectual Capital ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Islamic Banking ◽  
Analysis Technique ◽  
Capital Financing

This research aims to investigate the influence of Intellectual capital, Financing to deposit ratio and Non performing financing on profitability of Islamic Banking in Indonesia. The analysis technique used in this study is the multiple linear regression analysis. The type of data employed is secondary data from financial statements of each banks. The  results  of  this  research  indicate  that  (1)  Intellectual  capital,  Financing to  deposit  ratio  and  Non performing financing simultaneously effect on profitability (2) Intellectual capital has no significant effect on profitability (3) Financing to deposit ratio has significant effect on profitability and (4) Non performing financing has significant effect on profitability of Islamic Banking in Indonesia

scholarly journals THE INFLUENCE OF ACTIVITY PLANNING, FUND WITHDRAWAL PLANNING AND ACCURACY ON BUDGET REALIZATION USING FORECASTING IN THE NON VERTICAL SPECIFIC WORKING UNITS OF WATER UTILIZATION NETWORK IMPLEMENTATION OF MESUJI SEKAMPUNG IN 2014-2016

2020 ◽  
Vol 9 (1) ◽  
pp. 34-40
Author(s):  
Hairudin Hairudin ◽  
Adhi Nurhartanto ◽  
Hasbullah Hasbullah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Work Units ◽  
Activity Planning ◽  
Water Utilization Network ◽  
Specific Working

The purpose of this research is to examine and determine the effect of activity planning, fund withdrawals and accuracy of budget realization in certain non-vertical work units in the implementation of mesuji water use networks in the 2014-2016 period. This research uses descriptive and quantitative methods from the results of financial statements for 3 years with 1 company. By using the classic assumption test, multiple linear regression analysis, and hypothesis testing. The results of multiple regression analysis with Y = -22,513 + 1,741 (X1) + 0,172 (X2) + 0,071 (X3) + e indicate that the variable planning activities and withdrawing funds together have a significant effect on budget realization.

scholarly journals Pengaruh Karakteristik Komite Audit Dan Ukuran Perusahaan Terhadap Financial Distress

2020 ◽  
Vol 2 (3) ◽  
pp. 3160-3178
Author(s):  
Rega Dwi Putra ◽  
Vanica Serly
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Company Size ◽  
Committee Meeting

The purpose of this study was to analyze the effect of audit committee size, audit committee independence, audit committee meeting frequency, audit committee competence and company size on financial distress. The data in this study are annual reports of BUMN companies in Indonesia registered at the Ministry of BUMN in 2014-2018. The sampling method using purposive sampling method obtained by a sample of 180 companies. Testing the hypothesis in this study using multiple linear regression analysis. The results of his research are the independence of the audit committee, the frequency of audit committee meetings, and the competence of the audit committee has no effect on financial distress. Meanwhile, the size of the audit committee and the size of the company affect financial distress

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