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Journal : J-MAS (Jurnal Manajemen dan Sains)

Audit Delay Analysis to Support the Effectiveness of Company’s Financial Reporting on Manufacturing Companies Listed On The Indonesia Stock Exchange Tjahjani Murdijaningsih; Siti Muntahanah
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i1.215

Abstract

Every company listed on the Indonesia Stock Exchange is required to submit financial reports periodically. The financial statements shall be submitted no later than the end of the third month from the end date of the financial year. In reality, not all companies submit the right reports on time because of the audit reports, so that the company's financial reporting is not effective. Delays in financial reporting are closely related to audit delays. This study aims to analyze the factors that affect the time spent in auditing financial statements. The sample in this study were 15 real estate and property industrial companies listed on the Indonesia Stock Exchange for the period 2013-2017. Determination of the sample in this study using the purposive sapling method. The analysis used is multiple regression analysis. The results showed that company size had no significant effect on audit delay. Meanwhile, profitability has a negative effect and the size of the public accounting firm has a significant positive effect on audit delay. The size of the company cannot determine the audit of the financial statements to improve the accuracy of the submission of financial statements. What must be paid more attention is the level of profitability and the public accounting firm that will be used.
Profitabilitas, Leverage, dan Likuiditas Terhadap Financial Distress pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019 Siti Muntahanah; Novanda Nur Huda; Endang Sri Wahyuningsih
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 2 (2021): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i2.277

Abstract

This study is entitled "The Effect of Profitability, Leverage and Liquidity on Financial Distress in Consumer Goods Companies Listed on the Indonesia Stock Exchange". This research aimed to determine the effect simultaneously and partially of profitability, leverage, and liquidity towards financial distress on consumer goods companies listed on the Indonesia Stock Exchange. Samples were obtained based on a purposive sampling technique, and acquired 13 companies. The results obtained from the study are that profitability has a positive and significant effect on financial distress, leverage has a positive and significant effect on financial distress, and liquidity has a negative and significant effect on financial distress.