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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business
Clarissa Maya Devi
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Economics, Econometrics & Finance

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CORPORATE GOVERNANCE, PROFITABILITAS, SOLVABILITAS, DAN AUDIT REPORT LAG Clarissa Maya Devi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 1 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i1.420

Abstract

Companies that go public have an obligation to submit financial reports that have been audited by a public accountant on a regular and timely basis. Information from financial reports that is submitted in a timely manner is useful for stakeholders to make investment decisions. Information from financial reports is new, accountable, relevant and transparent. However, time constraints are one of the main factors that financial reports cannot be submitted on time (audit report lag). Audit report lag is the length of time from the closing date of the company's fiscal year to the date of the auditor's report. This study aims to determine the effect of corporate governance (proxied by audit committee meetings and audit committee of accounting experts), profitability and solvency on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique was purposive sampling method and the type of data used was quantitative data. The total number of companies that were sampled in the research data were 76 manufacturing companies. The results of descriptive statistics show that the average delay in submitting financial reports and audit reports in 2017-2019 is 71.22 days. The results of this study indicate that partially the audit committee of accounting expert variable affects the audit report lag. Meanwhile, the audit committee meeting variables, profitability, and solvency did not affect the audit report lag. Based on the simultaneous statistical test, it shows that the variables of the audit committee meeting, audit committee of accounting expert, profitability, and solvency have an effect on the audit report lag.
THE EFFECT OF LIQUIDITY, GOOD CORPORATE GOVERNANCE, AND COMPANY SIZE ON COMPANY’S FINANCIAL PERFORMANCE (STUDY IN THE PANDEMIC TIME OF COVID-19) Febryanti Simon; Clarissa Maya Devi; Angelia Shavira Putri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

The purpose of this study is to determine and analyzed the impact of pandemic time of covid 19 to financial performance of company that can be analysed from 3 variable independent, such as: liquidity, good corporate governance, and company size. The research is in companies that listed in Indonesian Stock Exchange (IDX) during pandemic time of covid 19. The sampling technique used purposive sampling and the type of data uses is quantitative with regression analysis method. Based on the test results, it is concluded that institutional ownership has a significant effect on the company's financial performance. Besides having its own meaning, this research also has its own limitations. First, analysis only for Indonesia area (because researcher only took the sample only from companies that listed in IDX). If the sample of companies increases and different countries will give different result and analysis. Second, this research only analyzed the impact during second quarter during pandemic time, if time is extended for one year, will be give different result and supposed to be if the time extended, the result will give more implications. The research implication are as follows: For all high level management in companies, to strengthen decision making during pandemic time of covid 19 should be check and analyzed the financial statement of companies and can give more valuable interpretations analysis for all the user of financial statement.
REAL EARNING MANAGEMENT ANALYSIS ON COMPANY’S PERFORMANCE (CASE STUDY IN PANDEMIC TIME OF COVID-19) Febryanti Simon; Clarissa Maya Devi; Yovita Ariani; Hansel Angga Winata
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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

Abstract

The first case of Covid-19 was first stated in Indonesia on March 2, 2020. Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) better known as the Corona virus is a new type of coronavirus that can be easily transmitted. Indonesia first imposed the large scale social restrictions called PSBB policy for the first time on April 15, 2020. PSBB is one of the government's efforts to break the chain of spread of Covid-19. There was a decrease of 70% of companies that conducted IPOs from before the Covid-19 period and during the Covid-19 period. The company's performance is the crucial matter in achieving the company's targets and for increasing returns for shareholders. The company's performance in this study was measured using Return On Assets (ROA). The ROA ratio is often used by management to measure the performance of a company and assess operational performance in utilizing the resources owned by the company. Real earning management is one of the ways that can be done by the management to achieve profit targets. In this study, it will focus on real earnings management. The selection of samples using purposive sampling and hypothesis tests is conducted using SPSS 25 with a signification rate of 0.05. The study shows abnormal CFO and discretionary expenses which are factors in measuring real profit management have a significant effect on the company's financial performance.
Co-Authors Angelia Shavira Putri Hansel Angga Winata Simon, Febryanti Yovita Ariani