Garuda - Garba Rujukan Digital

PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, UKURAN PERUSAHAAN, REPUTASI AUDITOR DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Periode Sebelum Pandemi (2017-2018) dan Periode Masa Pandemi (2019-2020) Gabriella Cindy Ananda Alverina; Paulus Th. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the effect of profitability, financial distress, company size, auditor reputation and audit opinion on Audit Report Lag (ARL). The variables used in this study are profitability, financial distress, company size, auditor reputation and audit opinion as independent variables, and audit report lag (ARL) as the dependent variable.This empirical study uses manufacturing companies listed on the Indonesia Stock Exchange. Due to the Covid-19 pandemic, there were regulatory changes made by OJK, one of which was regarding the relaxation of the deadline for submitting annual financial reports that are valid for 2019 and 2020 for 2 months to 31 May. This has led to two research periods in this study, namely the period before the pandemic (2017-2018) and the period of the pandemic (2019-2020). Sampling was based on purposive sampling method with certain criteria. The total sample obtained was 230 companies with 16 outliers in the pre-pandemic period (2017-2018) and 260 companies with 26 outliers in the pandemic period (2019-2020). Multiple linear regression analysis is the analytical method used in this study.The results showed that in the period before the pandemic (2017-2018) profitability variables and company size had a significant negative effect on audit report lag, financial distress had a positive but not significant effect on audit report lag, and auditor reputation and audit opinion had a negative but not significant effect. to audit report lag. While in the pandemic period (2019-2020) the results show that profitability, company size, and audit opinion variables have a significant negative effect on audit report lag, financial distress has a positive significant effect on audit report lag, auditor reputation has a negative but not significant effect to audit report lag.

HUBUNGAN KAPABILITAS TEKNOLOGI INFORMASI TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 dan 2019) Hania Anis Kayfiyati; Paulus Th. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aimed to examine the effect the superior information technology capabilities on firm performance of listed companies on the Indonesia Stock Exchange (IDC). The study was a case-control model where the case sampel was Top Indonesian IT-TELCO during 2018 to 2019 whole the contril sample (non IT-TELCO) was firms in the same sector which had almost similar asset. Fifty four54 companies were obtained that match the criteria to be used as research samples.Multiple linear regression adopted to examine the relationship model. The results of this study reveal that superior information technology capabilities had a significant positive relationship on firm performance.

PENGARUH CSR SERTA AKTIVITAS CSR DALAM DIMENSI LINGKUNGAN, SOSIAL, DAN TATA KELOLA TERHADAP RISIKO FINANCIAL DISTRESS PADA PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Nonkeuangan yang Tercatat pada Bursa Efek Indonesia (BEI) Tahun 2018-2020) Rafael Galih Cahyoputro; Paulus Th. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

The objective of this study is to investigate the influence of corporate social responsibility, CSR in the environmental dimension, CSR in the social dimension, and CSR in the governance dimension on financial distress. The variables used in this study are CSR, CSR in environmental dimension, CSR in the social dimension, and CSR in the governance dimension as the independent variable, and financial distress as the dependent variable.This study uses a sample of 2018-2020 non-financial companies listed on the Indonesia Stock Exchange and Bloomberg Terminal with a total of 187 samples using purposive sampling with conditions that have already been determined. The analytical method in this study uses logistic regression analysis.The results of this study showed that CSR activities in the environmental dimension managed to have a negative effect on the company’s financial distress. While CSR itself has a positive significant on a company’s financial distress. In addition, there was no significant impact of CSR activities in the social dimension and CSR in the governance dimension on financial distress.

PENGARUH KARAKTERISTIK PERUSAHAAN DAN KARAKTERISTIK AUDITOR TERHADAP AUDIT REPORT LAG Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia pada periode Sebelum Pandemi (2017-2018) dan periode Saat Pandemi (2019-2020) Tiara Putri Pertiwi; Paulus Th. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the factors that affect Audit Report Lag (ARL). The factors used in this study are selected by looking at the characteristics of the company and the characteristics of an auditor. The independent variables used in this study are company characteristics as proxied by profitability, financial distress, leverage, company size, and company age, whereas auditor characteristics as proxied by auditor reputation, auditor’s industry specialization, audit tenure and audit opinion.Responding to the Covid-19 pandemic, the Financial Services Authority (OJK) has established regulations regarding the maximum time restriction for delivering audited financial reports valid for 2019 and 2020, which was previously set at March 30 to May 31. Therefore, this study employs two research periodes: before the pandemic (2017-2018) and during the pandemic (2019-2020). The sample is determined using the purposive sampling approach and numerous criteria. The total sample obtained was 351 companies in before the pandemic (2017-2018) and 407 companies during the pandemic (2019-2020). The analytical method used for this study is multiple linear regression analysis using Partial Least Squares (PLS) with SmartPLS software. Hypothesis testing was done by statistical t-test.The results showed that in the period before the pandemic (2017-2018) profitability, financial distress, company size, and audit tenure did not show significant influence but has a negative effect on audit report lag and leverage, company age, and auditor reputation had a positive effect but did not show significant influence on audit report lag. However, there is a significant negative effect of auditor’s industry specialization and audit opinion on audit report lag. Whereas, during the pandemic (2019-2020) profitability, leverage, company size, and auditor’s industry specialization did not show significant influence but has a negative effect on audit report lag and financial distress, company age, and audit tenure had a positive effect but did not show significant influence on audit report lag. However, there is a significant negative effect of auditor reputation and audit opinion on audit report lag.

PENGARUH KARAKTERISTIK PERUSAHAAN DAN KARAKTERISTIK AUDITOR TERHADAP AUDIT REPORT LAG Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia pada periode Sebelum Pandemi (2017-2018) dan periode Saat Pandemi (2019-2020) Tiara Putri Pertiwi; Paulus Th. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the factors that affect Audit Report Lag (ARL). The factors used in this study are selected by looking at the characteristics of the company and the characteristics of an auditor. The independent variables used in this study are company characteristics as proxied by profitability, financial distress, leverage, company size, and company age, whereas auditor characteristics as proxied by auditor reputation, auditor’s industry specialization, audit tenure and audit opinion.Responding to the Covid-19 pandemic, the Financial Services Authority (OJK) has established regulations regarding the maximum time restriction for delivering audited financial reports valid for 2019 and 2020, which was previously set at March 30 to May 31. Therefore, this study employs two research periodes: before the pandemic (2017-2018) and during the pandemic (2019-2020). The sample is determined using the purposive sampling approach and numerous criteria. The total sample obtained was 351 companies in before the pandemic (2017-2018) and 407 companies during the pandemic (2019-2020). The analytical method used for this study is multiple linear regression analysis using Partial Least Squares (PLS) with SmartPLS software. Hypothesis testing was done by statistical t-test.The results showed that in the period before the pandemic (2017-2018) profitability, financial distress, company size, and audit tenure did not show significant influence but has a negative effect on audit report lag and leverage, company age, and auditor reputation had a positive effect but did not show significant influence on audit report lag. However, there is a significant negative effect of auditor’s industry specialization and audit opinion on audit report lag. Whereas, during the pandemic (2019-2020) profitability, leverage, company size, and auditor’s industry specialization did not show significant influence but has a negative effect on audit report lag and financial distress, company age, and audit tenure had a positive effect but did not show significant influence on audit report lag. However, there is a significant negative effect of auditor reputation and audit opinion on audit report lag.

PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS (Studi pada Perusahaan dalam Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019) Dwi Nur Faida; Paulus Th. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Working capital management is important for the company, because working capital management includes managing the company's operational activities. Efficient working capital management can increase the company’s profitability. Meanwhile, bad working capital management can cause decreased profitability and even losses, as experienced by several companies in the consumer non-cyclicals sector. The companies that experience this loss are increasing from year to year. Even though it is also known that companies listed on the Indonesia Stock Exchange in this sector are increasing every year. Therefore, this study was conducted to know and find evidence about the effect of working capital management which includes the average collection period, inventory conversion period, payable deferral period, and operating cash flow on the profitability of consumer non-cyclicals sector companies listed in the Indonesia Stock Exchange from 2016 – 2019 period. The sample selection method used is the purposive sampling method which is obtained from 79 companies with a total sample of 276. The data analysis technique used multiple regression analysis with SmartPLS 3.2.9 version. The results showed that the inventory conversion period had a negative and significant effect on profitability. Then, operating cash flow had a positive and significant effect on profitability. Meanwhile, the average collection period and the payable deferral period have no effect on the company's profitability.

ANALISIS PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI PERUSAHAAN (Studi Pada Perusahaan Consumer Goods Industry yang Terdaftar di BEI Tahun 2017-2019) Agung Maulana Erick Ghifari Samosir; Paulus Th. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the effect of corporate governance on the company's accounting conservatism as assessed from board of commissioner size, board of commissioner independency, board of commissioner expertise, and big 4 auditor reputation. The population in this study are consumer goods industry companies listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study was selected by purposive sampling method. In this study there will be 33 companies that have met the criteria to be used as research samples. The method used in conducting the analysis is multiple linear analysis. The results of the research conducted indicate that the board of commissioner size and expertise do not have a significant effect on accounting conservatism in the consumer goods industry companies in Indonesia. Meanwhile, the board of commissioner independency and big 4 auditor reputation have a significant effect on accounting conservatism in consumer goods industry companies in Indonesia.

PENGARUH PENGUNGKAPAN SUKARELA MANAJEMEN RISIKO NON-KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energy yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020) Yosua Andhar; Paulus Th. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the effect of voluntary risk management disclosure on firm value in the Energy sector listed on the Indonesia Stock Exchange (IDX) for the 2020 period. In addition, this study also examines more complete and broad disclosures from companies are able to minimize information asymmetry for investors in making investment decisions. Based on signal theory, which is related to information asymmetry, companies that disclose more information will have high firm value as well. The population in this study were companies in the Energy sector for the 2019 period with a total sample of 60 out of 67 populations listed on the Indonesia Stock Exchange (IDX). This study uses multiple regression analysis as an analytical tool. The results showed that the voluntary disclosure of strategic risk management and information technology processing risk management had a positive and significant effect on firm value. Meanwhile, voluntary disclosure of operating risk management, integrity risk management and empowerment risk management has no effect on firm value. Based on these results, it can be said that wider voluntary risk management disclosure of strategic risk management and information technology processing risk management will increase the value of the company in the investor's perspective, while the ineffectiveness of voluntary disclosure of operating risk management, integrity risk management and empowerment risk management may be influenced by several other factors.

Title

Found 8 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 8 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 8 Documents
Search