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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Manajemen Bisnis, Akuntansi dan Keuangan
Sri Wahyuni
Muhammadiyah University Purwokerto
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE EFFECT OF AUDITOR QUALITY ON BOND RATING: THE TESTING OF "INFORMATION ROLE" AUDITORS IN INDONESIA Sri Wahyuni
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 1 (2013): April 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.133

Abstract

Measuring the company bond rating is important for the business nowadays. Auditor qualityis considered an important factor. Therefore, it is important to see the effect of auditor qualityon bond rating. The objective of this research is to investigate the relation between auditorquality characteristics (size, tenure and industry specialist auditors), and bond rating.Data used in this research are 1283 years-firm observation during 2000-2010. The results ofthis research find that auditor quality characteristics, auditor size and industry specialistauditor has a positive significant affect to bond rating, but auditor tenure not significant. Thecontrolled variables as firm size, profitability, coverage, firm age, maturity, and bond sizeand bank debt are factored into firms bond rating by credit rating agencies. Overall, ourresult suggests that trough their role of providing information, auditor quality (size and specialistindustry) are important factors for the market participants.
The Effect of Managerial Ownership, Company Size, Liquidity, and Profitability on Financial Distress Selly Mevania; Sri Wahyuni; Edi Joko Setyadi; Nur Isna Inayati
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 1 No. 2 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.509 KB) | DOI: 10.55927/jambak.v1i2.1796

Abstract

The Covid-19 pandemic requires companies to improve their performance, so as not to experience financial distress. So the purpose of this study is to find empirical evidence of factors that influence financial distress during the Covid-19 pandemic, including managerial ownership, company size, liquidity, and profitability. The population in this study are basic materials companies that are listed on the IDX in 2019-2021. The sampling method in this study used purposive sampling, and 57 samples were obtained. The data analysis technique used is multiple regression analysis. The results of this study prove that the managerial ownership variable does not affect financial distress, that company size has a negative effect on financial distress, and that the liquidity variable, profitability has a positive effect on financial distress. This research makes a scientific contribution to the field of financial accounting in the form of insight into the factors that influence financial distress during a pandemic.
Co-Authors Edi Joko Setyadi Nur Isna Inayati Selly Mevania