Garuda - Garba Rujukan Digital

PENGARUH KUALITAS AUDITOR, OPINI AUDITOR, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG GABRIELLA VALENTINE; MUHAMMAD ARIEF EFFENDI
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.241 KB)

This research aims to provide empirical evidence regarding the effect of Auditor quality, Auditor opinion, profitability, complexity of business, firm size, solvency, and audit tenure on Audit Report Lag. This research uses a sample of 165 non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period with purposive sampling as the sampling method. The data in this research were sourced from the website www.idx.co.id and used multiple regression analysis for data analysis methods. The results of this research indicate that the Auditor opinion, profitability, complexity of business, and firm size have an effect on Audit Report Lag, while Auditor quality, solvency, and audit tenure show no effect on Audit Report Lag. Auditor opinion, profitability, and firm size have a negative effect, while complexity of business has a positive effect on Audit Report Lag. The results of testing the coefficient of determination show that the independent variable in this research can only explain 11,8% of the dependent variable, which means the remaining 88,2% is explained by other variables not included in this research

PENGARUH FIRM CHARACTERISTICS, AUDIT QUALITY, DAN FREE CASH FLOWS TERHADAP EARNINGS MANAGEMENT Enrico Sutopo; Muhammad Arief Effendi
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.329 KB)

The purpose of this research is to obtain empirical evidence regarding the effect of firm characteristics, audit quality, and free cash flow as independent variables on earnings management as the dependent variable. The dependent variable of earning management is measured by using the Modified Jones Model. The population used is non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. There are 193 non-financial companies used as samples in this study which were taken using the purposive sampling method. This research uses multiple regression analysis to analyze the data used. The results of this study indicate that financial performance and free cash flow have no effect on earnings management. Meanwhile, firm size, leverage, board of directors, audit committee size, independent commissioners, audit quality, and firm age affect earnings management

PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, DAN FAKTOR LAINNYA TERHADAP AUDIT REPORT LAG Vina Sugiana Tirtajaya; Muhammad Arief Effendi
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (590.968 KB)

The purpose of this research is to obtain empirical evidence related to the effect of firm size, auditor reputation, solvency, profitability, liquidity, board size, and firm age on audit report lag. This research uses a population of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. Sampling in this research using purposive sampling method so it requires criteria for taking samples. This research examined 182 companies and total 546 data which will be researched using multiple linear regression. The results showed that firm size had a positive effect on audit report lag, while board size and firm age had a negative effect. However, auditor reputation, solvency, profitability, and liquidity have no effect on audit report lag

FAKTOR FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN DI BEI Melke; Muhammad Arief Effendi
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.689 KB)

The purpose of this study was to determine the effect of the independent variables on the board of director, board of independence, audit quality, managerial ownership, tax aggressiveness, institusional ownership and controlling ownership on the dependent variable of earnings management. Earnings management variable was measured using discretionary accruals using the 2005 Kothari model. This study uses non-financial companies listed on the Indonesia Stock Exchange for the 2017-2020 period. There are 86 companies according to the criteria of the purposive sampling method. This study uses IBM SPSS V25 as an application to manage data. The result showed that audit quality has a negative effect on earnings management. Meanwhile, the board of directors, board of independence, managerial ownership, tax aggressiveness, institusional ownership and controlling ownership have no effect on earnings management.

PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Ellysia Bernadeth; Muhammad Arief Effendi
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to obtain empirical evidence about the effect of managerial ownership, institutional ownership, leverage, firm size, profitability, audit committee, board size, and fixed asset turnover to earnings management. Sample used in this research are all manufacturing companies listed in Indonesia Stock Exchange consistently during the period from 2018 until 2020. Sample selection method used was purposive sampling, there were 73 companies met the criteria, resulting 219 data are taken as sample. The analysis was performed using multiple linear regressions analysis method. The results of this research show that proportion of firm size and fixed asset turnover affect earnings management, while managerial ownership, institutional ownership, leverage, profitability, audit committee, and board size have no effect to earnings management.

PENGARUH RASIO KEUANGAN, TATA KELOLA PERUSAHAAN, KARAKTERISTIK AUDITOR TERHADAP AUDIT REPORT LAG RENSIA AMARTAVIA; MUHAMMAD ARIEF EFFENDI
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to obtain empirical evidence about the effect of firm size, profitability, leverage, auditor reputation, audit tenure, board size, board independence, audit committee size and complexity of corporate as independent variables to audit report lag as dependent variable. The population in this research is manufacturing companies that listed in Indonesia Stock Exchange (BEI) from 2018 to 2020. The sample used for this research consist of 78 listed manufacturing companies. The selection of these sample used the purposive sampling method with total 234 research data and the data analysis method in this research is used multiple regression analysis. The result in this research indicated that audit tenure and board independence had effect to audit report lag. While firm size, profitability, leverage, auditor reputation, board size, audit committee size, dan complexity of corporate had no effect to audit report lag.

PENGARUH TAX PLANNING DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Effivani; Muhammad Arief Effendi
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i1.1930

This study aims to determine the effect of tax planning, institutional ownership, profitability, liquidity, dividend policy, debt policy, managerial ownership, and firm size on firm value. The object used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) consistently from 2019 to 2021.The sampling method used in this study is purposive sampling, there are 43 manufacturing companies listed on the Indonesia Stock Exchange (IDX) which are the samples of this study. The results of the study show that profitability and debt policy have a positive effect on firm value. Meanwhile, tax planning, institutional ownership, liquidity, dividend policy, managerial ownership, and firm size have no effect on firm value.

AUDIT SPECIALIST, PERUBAHAN MANAJEMEN, DAN KARAKTERISTIK PERUSAHAAN TERHADAP AUDITOR SWITCHING Christina Devi; Muhammad Arief Effendi
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.663 KB)

The purpose of this study to examine and obtain an empirical evidence the influences of auditor firm reputation, financial distress, management change, prior audit opinion, profitability, client company size, audit delay, and industry specialization on auditor switching. The data used in this study is a secondary data which is collected from the non-financial company’s audited financial statements that is listed on the Indonesia Stock Exchange for period 2016-2019. The method used is purposive sampling and resulted in 119 companies that matched with the criteria stated. Logistic regression is used as the data analysis method in this study. The result shows that auditor firm reputation has negative influence on auditor switching, which means the company audited by BIG 4 tend to not do auditor switching.

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