Factors influencing earnings management on manufacturing company on BEI

This study aims to analyze the factors that influence earnings management in automotive companies on the Indonesia Stock Exchange (IDX). The analysis variables of earnings management practices are company size, auditor reputation, managerial ownership, institutional ownership, Financial Leverage, and the education level of the president director. The research period is 2016-2020. The sample used is purposive sampling, with as many as 18 pieces—multiple linear analysis data testing methods. The test data results obtained: simultaneously the variables of firm size, auditor reputation, managerial ownership, institutional ownership, Financial Leverage, and the education level of top directors affect Earnings Management, while partially, managerial ownership has a significant negative effect on Earnings Management. Company size, auditor reputation, institutional ownership, Financial Leverage, and education level of top directors have no consideration on Earnings Management.

The Effect Of Audit Rotation, Audit Tenure And Auditor Reputation On Audit Quality With Profitability As Moderating Variable

This study aims to determine the effect of Audit Tenure, Audit Committee and Auditor Reputation on Audit Quality with Profitability as a Moderation variable. The sample used is a manufacturing company listed on the Indonesia Stock Exchange (BEI) 2015-2019. In determining the sample using purposive sampling method.The data used are secondary data and the method of analysis used is logistic regression analysis.The results showed that partially Audit Rotation has a positive and significant effect on Audit Quality with a significant value of 0,012. Partially the Audit Tenure has a positive and insignificant effect on Audit Quality with a significant value of 0,346. Partially Auditor Reputation has a positive and significant effect on Audit Quality with a significant value of 0,028. Partially Audit Rotation has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a insignificant value of 0,655. Partially the Audit Tenure has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a insignificant value of 0,720. Partially, Auditor Reputation has a positive and significant effect on Audit Quality with Profitability as a moderating variable with a significant value of 0,000. Simultaneously the Audit Tenure, Audit Committee and Auditor Reputation have a positive and significant effect on Audit Quality with profitability as a moderating variable with a significant value of 0,003.

Influence Financial Distress, Firm Size, and Leverage on Audit Delay with Auditor Reputation as Moderating Variable

This study aims to examine how much influence Financial Distress, company size, and Leverage have on Audit Delay with Auditor Reputation as a Moderating Variable in All Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 Period. Sampling in the study using the method of purposive sampling obtained 32 companies with a research period of 5 years. The analytical method used in this study is panel data regression analysis with Fixed Effect estimation results using Eviews 9. The results showed that financial distress partially had a positive effect, company size partially had a positive and significant effect on audit delay, while leverage had a positive effect on audit delay.

Factors Affecting Financial Reporting through the Internet (Internet Financial Reporting) in the Company's Website (Literature Study)

The use of the internet in the business world has influenced the traditional form of presenting corporate information. In addition, the rapid development of the internet creates new ways for companies to communicate with investors. Companies use the internet to report financial information to investors, known as Internet Financial Reporting (IFR). Disclosure of data on the company's website is a signal from the company to outside parties, one of which is reliable financial information and will reduce uncertainty about the company's prospects. This article examines the effect of firm size, profitability, liquidity, type of industry, leverage, auditor reputation, age of listing, level of public ownership, and level of foreign ownership on the probability of companies implementing Internet Financial Reporting (IFR). The data used in this study is secondary data in the form of data from non-financial companies listed on the Indonesia Stock Exchange. The conclusion that can draw from this article is that the variables of profitability, firm size, liquidity, type of industry, auditor reputation, foreign ownership, and public ownership have a positive and significant effect on financial reporting practices via the internet (Internet Financial Reporting). While the leverage variable, listing age, was not proven to substantially impact financial reporting practices via the internet (Internet Financial Reporting).

Pengaruh Audit Tenure, Auditor Switching, Reputasi Auditor, Dan Financial Distress Terhadap Audir Report Lag (Studi Pada Perusahaan Pertambanganyang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019)

Penelitian ini bertujuan untuk menganalis pengaruh audit tenure, auditor switching, reputasi auditor dan financial distressterhadap audit report lag. Penelitan ini merupakan penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder dalam bentuk laporan keuangan dan tahunan perusahaan.Populasi yang digunakan dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Pengambilan sampel dilakukan dengan metode non probabilitas dengan teknik purosive sampling dan diperoleh 28 perusahaan sebagai sampel dengan 140 data amatan. Metode analisis data yang digunakan adalah analisis regresi berganda dengan menggunakan program Statistical Package For Social Sciences (SPSS) versi 23. Pada penelitian ini, audit report lag dihitung dengan menjumlahkan hari yang dibutuhkan untuk mendapatkan laporan auditor independen atas laporan keuangan tahunan, sejak tanggal tutup buku yaitu 31 Desember hingga tanggal diterbitkannya laporan auditor. Hasil penelitian ini menunjukan bahwa audit tenuredan financial distress berpengaruh positif terhadap audit report lag. Reputasi auditor berpengaruh negatif terhadap audit report lag. Sedangkan auditor switching tidak berpengaruh terhadap audit report lag. This study aims to analyze the effect of audit tenure, auditor switching, auditor reputation and financial distress on audit report lag. This research is a quantitative research. The data source used is secondary data in the form of financial and annual company reports. The population used in this study are mining companies listed on the Indonesia Stock Exchange in 2015-2019. Sampling was done by non-probability method with purosive sampling technique and obtained 28 companies as samples with 140 observational data. The data analysis method used is multiple regression analysis using the Statistical Package for Social Sciences (SPSS) program version 23. In this study, the audit report lag is calculated by adding up the days needed to obtain the independent auditor's report on the annual financial statements, since the closing date of the book. namely 31 December until the issuance date of the auditor's report. The results of this study indicated that audit tenure and financial distress have a positive effect on audit report lag. Auditor reputation has a negative effect on audit report lag. Meanwhile, auditor switching has no effect on audit report lag.

Factors Affecting Audit Report Lag (Empirical Studies on Manufacturing Listed Companies on the Indonesia Stock Exchange)

The objective of this research is to determine whether Company Size, Company Age, Debt to Equity (DER), Return on Assets (ROA), Audit Opinion, and Auditor Reputation have a significant effect on Audit Report Lag. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 to 2019. The study used 93 companies as samples, a total of 490 samples as a whole. The data analysis technique used is multiple linear analysis and the results obtained are that the DER variable has a significant positive effect, while ROA and Audit Opinion have a negative effect on the audit report lag. The variables of company size and auditor reputation do not have a significant effect, while the variable of company age has a significant positive result but is contrary to the initial expectations.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTERNET FINANCIAL REPORTING PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX

ABSTRAKPerkembangan internet yang cepat memudahkan untuk menyebarkan informasi perusahaan kepada publik, pelaporan secara internet melaui website perusahaan yang sering disebut Internet Financial Reporting (IFR). IFR dapat membantu mengurangi agency cost terkait biaya penyebarluasan informasi berbentuk cetakan. IFR juga membantu menyebarkan informasi mengenai keunggulan-keunggulan perusahaan untuk memudahkan investor mengambil keputusan dan menarik investor baru. Penelitian ini memiliki tujuan untuk memberikan bukti secara empiris mengenai pengaruh Profitabilitas, Jenis Industri, Firm Size, Reputasi Auditor terhadap Internet Financial Reporting (IFR). Sampel dalam peneltian ini sebanyak 30 perusahaan yang terdaftar di Jakarta Islamic Index tahun 2019. Teknik analisis data pada penelitian ini adalah uji analisis regresi berganda. Dalam penelitian ini mengungkapkan hasil bahwa variabel Firm Size dan Reputasi Auditor menunjukkan hasil yang positif dan signifikan. Sedangkan Profitabilitas dan Jenis Industri tidak terbukti memiliki hasil yang signifikan.Kata kunci: Profitabilitas, Jenis Industri, Firm Size, Reputasi Auditor, Internet Financial Reporting. ABSTRACTThe rapid development of the internet makes it easy to disseminate company information to the public, reporting on the internet through the company's website which is often called Internet Financial Reporting (IFR). IFR can help reduce agency costs related to the cost of disseminating printed information. IFR also helps disseminate information about the advantages of the company to make it easier for investors to make decisions and attract new investors. This study aims to provide empirical evidence regarding the effect of Profitability, Industry Type, Firm Size, Auditor Reputation on Internet Financial Reporting (IFR). The samples in this study were 30 companies registered in the Jakarta Islamic Index in 2019. The data analysis technique in this study was multiple regression analysis. In this study, the results reveal that the Firm Size and Auditor Reputation variables show positive and significant results. Meanwhile, the profitability and type of industry are not proven to have significant results. Keywords: Profitability, Type of Industry, Firm Size, Auditor Reputation, Internet Financial Reporting.

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INTELLECTUAL CAPITAL DISCLOSURE PADA PERUSAHAAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2019

The main objective of this research is to explore further the various factors that can influence the disclosure of intellectual capital. This test uses independent variables auditor reputation, leverage, independent commissioner, and profitability. Service companies listed on the IDX in the 2017-2019 period were used as the population in this test with a total population of 432 companies. The samples were determined by the purposive sampling method which resulted in a final total of 120 samples from 40 companies. Tests were carried out through multiple linear regression analysis techniques and using SPSS version 25 for windows as a data processing medium. Judging from the partial test, the results of this test show that only the leverage and profitability factors affect intellectual capital disclosure, while the independent commissioner and auditor's reputation variables do not affect intellectual capital disclosure. Judging from the simultaneous test, this test shows that the independent variables of auditor reputation, leverage, independent commissioner, and profitability have a simultaneous effect on the dependent variable of intellectual capital disclosure.

KEMAMPUAN VARIABEL AKUNTANSI DAN NON AKUNTANSI DALAM MEMPREDIKSI BOND RATING DI INDONESIA

Abstrak: Kemampuan Variabel Akuntansi dan Non Akuntansi dalam Memprediksi Bond Rating di Indonesia. Tujuan penelitian ini adalah untuk menguji kemampuan variabel akuntansi dan non akuntansi dalam memprediksi peringkat obligasi pada perusahaan non keuangan di Indonesia. Variabel akuntansi dalam penelitian ini meliputi produktivitas, profitabilitas, solvabilitas, likuiditas, dan leverage. Sedangkan variabel non akuntansi terdiri dari jaminan obligasi, umur obligasi, dan reputasi auditor. Sampel dalam penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2013-2016 dan diperingkat oleh PT Pefindo. Dengan menggunakan metode purposive sampling, dipilih 120 sampel obligasi. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi logistik ordinal. Hasil pengujian hipotesis menunjukkan bahwa solvabilitas terbukti berpengaruh positif signifikan terhadap peringkat obligasi, sedangkan leverage terbukti berpengaruh negatif signifikan terhadap peringkat obligasi. Likuiditas dan umur obligasi memiliki pengaruh yang signifikan terhadap peringkat obligasi tetapi dengan hasil yang berlawanan dengan arah prediksi. Artinya likuiditas berpengaruh negatif signifikan terhadap peringkat obligasi, sedangkan umur obligasi berpengaruh positif signifikan terhadap peringkat obligasi. Variabel produktivitas, profitabilitas, likuiditas, jaminan obligasi, dan reputasi auditor tidak berpengaruh signifikan terhadap prediksi peringkat obligasi.Kata kunci: variabel akuntansi, variabel non akuntansi, reputasi auditor, dan peringkat obligasiAbstract: The Ability of Accounting and Non Accounting Variables in Predicting Bond Rating in Indonesia. The purpose of this study is to test the ability of accounting and non-accounting variables in predicting bond ratings of non-financial companies in Indonesia. The accounting variables in this study include productivity, profitability, solvency, liquidity, and leverage. Meanwhile, the non-accounting variables consist of bond guarantees, age of bonds, and auditor reputation. The sample in this study were non-financial companies listed on the Indonesia Stock Exchange (BEI) during 2013-2016 and rated by PT Pefindo. By using purposive sampling method, 120 bond samples were selected. Hypothesis testing is done using ordinal logistic regression analysis. The results of hypothesis testing show that solvency is proven to have a significant positive effect on bond ratings, while leverage is proven to have a significant negative effect on bond ratings. The liquidity and life of the bonds have a significant effect on the rating of the bonds but with the results in the opposite direction to the prediction. This means that liquidity has a significant negative effect on the bond rating, while the age of the bond has a significant positive effect on the bond rating. The variables of productivity, profitability, liquidity, bond guarantees, and auditor reputation do not significantly influence the prediction of bond ratings.Keywords: accounting variable, non accounting variable, auditor’s reputation, and bond rating

Signalling Effect of Auditor Reputation and Lock-Up Period on Over-Subscription Ratio: Evidence from Malaysian Fixed-Price IPOs

This study investigates the signalling effect of auditor reputation and lock-up period on the subscription demand of investors in the Malaysian IPO market that uses the fixed-price method in pricing IPOs. The study sample covers 420 IPOs listedon Bursa Malaysia from January 2000 to December 2015. The present study employsOrdinary Least Square(OLS)andQuantile Regression(QR)methodsin investigating the signalling effect on over-subscription ratio (OSR). The results indicate that auditor reputation has a negative effect and the lock-up period has a positive effect on OSR. This shows that investors’ demand in Malaysia is driven by capital gain and not by the quality of the listing firm. This is also supported by the control variables, where IPOs with low initial return, high offer price, high institutional involvement, and reputable underwriterhave lower OSR because they have lower initial returns.